Civic Intelligence

Yellow Wood Academy

990 • Fiscal year 2016 • EIN 91-1148082

Sep 01, 2015 to Aug 31, 2016 • Filed on Mar 04, 2017

9655 SE 36th StreetMercer Island, WA 98040

(206) 236-1095

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.54x

Higher debt load relative to assets than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.13x

Higher debt load relative to revenue than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

25th percentile

-7.6%

Higher net margin than 25% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

85th percentile

$157,775

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

0.2%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$534,706

Down $98,337 (-16%) from 2015

Net Assets

Down

$244,848

Down $186,616 (-43%) from 2015

Liabilities

Up

$289,858

Up $88,279 (+44%) from 2015

Revenue

Up

$2,231,898

Up $4,737 (+0.2%) from 2015

Expenses

Up

$2,401,317

Up $328,981 (+16%) from 2015

Net Income

Down

-$169,419

Down $324,244 (-209%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $319,639Liabilities 2011: $147,210Net Assets 2011: $172,4292011Assets 2012: $372,715Liabilities 2012: $158,112Net Assets 2012: $214,6032012Assets 2013: $380,536Liabilities 2013: $159,168Net Assets 2013: $221,3682013Assets 2014: $452,791Liabilities 2014: $176,152Net Assets 2014: $276,6392014Assets 2015: $633,043Liabilities 2015: $201,579Net Assets 2015: $431,4642015Assets 2016: $534,706Liabilities 2016: $289,858Net Assets 2016: $244,8482016Assets 2017: $562,354Liabilities 2017: $236,119Net Assets 2017: $326,2352017Assets 2018: $592,967Liabilities 2018: $265,157Net Assets 2018: $327,8102018Assets 2019: $536,477Liabilities 2019: $174,367Net Assets 2019: $362,1102019Assets 2020: $1,965,575Liabilities 2020: $1,182,398Net Assets 2020: $783,1772020Assets 2021: $2,787,318Liabilities 2021: $814,700Net Assets 2021: $1,972,6182021Assets 2022: $3,440,905Liabilities 2022: $1,344,416Net Assets 2022: $2,096,4892022Assets 2023: $4,089,699Liabilities 2023: $2,270,090Net Assets 2023: $1,819,6092023Assets 2024: $3,121,530Liabilities 2024: $1,797,036Net Assets 2024: $1,324,4942024

Highlighted filing

2016

Assets$534,706
Liabilities$289,858
Net Assets$244,848

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,310,544Expenses 2011: $1,293,207Net Income 2011: $17,3372011Revenue 2012: $1,436,143Expenses 2012: $1,393,969Net Income 2012: $42,1742012Revenue 2013: $1,453,698Expenses 2013: $1,446,986Net Income 2013: $6,7122013Revenue 2014: $1,664,973Expenses 2014: $1,609,702Net Income 2014: $55,2712014Revenue 2015: $2,227,161Expenses 2015: $2,072,336Net Income 2015: $154,8252015Revenue 2016: $2,231,898Expenses 2016: $2,401,317Net Income 2016: -$169,4192016Revenue 2017: $3,446,804Expenses 2017: $3,365,417Net Income 2017: $81,3872017Revenue 2018: $4,244,522Expenses 2018: $4,242,947Net Income 2018: $1,5752018Revenue 2019: $4,729,194Expenses 2019: $4,668,861Net Income 2019: $60,3332019Revenue 2020: $5,291,780Expenses 2020: $4,870,713Net Income 2020: $421,0672020Revenue 2021: $6,450,212Expenses 2021: $5,260,771Net Income 2021: $1,189,4412021Revenue 2022: $5,789,183Expenses 2022: $5,601,574Net Income 2022: $187,6092022Revenue 2023: $6,116,771Expenses 2023: $6,393,651Net Income 2023: -$276,8802023Revenue 2024: $6,787,153Expenses 2024: $7,282,268Net Income 2024: -$495,1152024

Highlighted filing

2016

Revenue$2,231,898
Expenses$2,401,317
Net Income-$169,419
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Mar 4, 2017
Return Version
2015v3.0
Gross Receipts
$2,246,197
Mission and Program Overview

Mission

Ywa's mission is to provide a customized education that engages each student, embraces their potential, and prepares them for their future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$375,344$340,429▼ $34,915
Accounts Receivable$141,512$139,453▼ $2,059
Savings and Temporary Cash Investments$83,444$0▼ $83,444
Land, Buildings, and Equipment, Net$23,769$43,426▲ $19,657
Prepaid Expenses and Deferred Charges$2,999$5,423▲ $2,424
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$633,043$534,706▼ $98,337
Other Assets Total$5,975$5,975→ $0
Liabilities
Accounts Payable and Accrued Expenses$194,134$266,801▲ $72,667
Mortgage Notes Payable Secured by Investment Property$7,444$23,056▲ $15,612
Other Liabilities$1$1→ $0
Total Liabilities$201,579$289,858▲ $88,279
Net Assets / Fund Balance
Unrestricted Net Assets$431,464$244,848▼ $186,616
Total Net Assets Fund Balance$431,464$244,848▼ $186,616
Total Liabilities and Net Assets / Fund Balance$633,043$534,706▼ $98,337

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,721$181,465$197,186
Equipment$26,535$40,512$67,047
Leasehold Improvements$1,170$12,726$13,896
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jan SchragPresident & CEOFT$157,775$157,775

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,668
Program Service Revenue
$2,159,349
Investment Income
$227
Other Revenue
$65,654
All Other Contributions
$6,668
Change in Net Assets
$-169,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,835,325
Other Expenses$565,992
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,228,611$174,672-$1,403,283
Occupancy$206,857$108,477-$315,334
Payroll Taxes$122,970$64,492-$187,462
Current Officers, Directors, Trustees, and Key Employees$103,496$54,279-$157,775
Other Employee Benefits$56,942$29,863-$86,805
All Other Expenses$23,309$16,124-$39,433
Fees for Services Other$24,593$12,898-$37,491
Fees for Services Accounting-$36,425-$36,425
Advertising$23,307$12,223-$35,530
Office Expenses$20,066$10,524-$30,590
Depreciation Depletion$8,983$4,711-$13,694
Other Expenses$5,757$3,019-$8,776
Insurance$4,304$2,257-$6,561
Travel$1,804--$1,804
Total Functional Expenses$1,855,681$545,636$0$2,401,317
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,045
Fundraising Direct Expenses$14,299
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$78,045$78,045$14,299$63,746
Total Events$78,045$78,045$14,299$63,746
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed and approved by the board of directors prior to its mailing

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Yellow Wood Academy
EIN
91-1148082
Phone
2062361095
Address
9655 SE 36TH STREET, MERCER ISLAND, WA 98040

Signing Officer

Name
Jan Schrag
Title
President
Signed
2017-03-04
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Branch Richards & Co PS
Address
155 NE 100th St Suite 410, Seattle, WA 98125-8010
Preparer
Chi-Hung Lee
Phone
2067290114
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IRS990/OtherExpensesGrp/Desc1CURRICULUM MATERIALS
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06120
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19552
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23019
IRS990/OtherExpensesGrp/ProgramServicesAmt011669
IRS990/OtherExpensesGrp/ProgramServicesAmt113013
IRS990/OtherExpensesGrp/ProgramServicesAmt25757
IRS990/OtherExpensesGrp/TotalAmt017789
IRS990/OtherExpensesGrp/TotalAmt113013
IRS990/OtherExpensesGrp/TotalAmt29552
IRS990/OtherExpensesGrp/TotalAmt38776
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherLiabilitiesGrp/EOYAmt01
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/BusinessCd1611600
IRS990/OtherRevenueMiscGrp/Desc0Customer Finance Charges
IRS990/OtherRevenueMiscGrp/Desc1Other Revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01229
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1679
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01229
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1679
IRS990/OtherRevenueTotalAmt01908
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0174672
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01228611
IRS990/OtherSalariesAndWagesGrp/TotalAmt01403283
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt064492
IRS990/PayrollTaxesGrp/ProgramServicesAmt0122970
IRS990/PayrollTaxesGrp/TotalAmt0187462
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02999
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05423
IRS990/PriorPeriodAdjustmentsAmt0-17197
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0INSTRUCTIONAL FEES FROM C
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02159349
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02159349
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt04000
IRS990/PYInvestmentIncomeAmt0144
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0363584
IRS990/PYOtherRevenueAmt040180
IRS990/PYProgramServiceRevenueAmt02186837
IRS990/PYRevenuesLessExpensesAmt0154825
IRS990/PYSalariesCompEmpBnftPaidAmt01704752
IRS990/PYTotalExpensesAmt02072336
IRS990/PYTotalRevenueAmt02227161
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-169419
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02159349
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083444
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt026535
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040512
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067047
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01170
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012726
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013896
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015721
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0181465
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0197186
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043426
IRS990ScheduleD/TotalLiabilityAmt01
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014299
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt078045
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt078045
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt078045
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt078045
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt063746
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014299
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014299
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0157775
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAN SCHRAG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0157775
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO ITS MAILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.12$1.80$1.32$6.79$7.28$0.50
2023Detailed filing. Detailed filing data is available for this year.$4.09$2.27$1.82$6.12$6.39$0.28
2022Detailed filing. Detailed filing data is available for this year.$3.44$1.34$2.10$5.79$5.60$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.81$1.97$6.45$5.26$1.19
2020Detailed filing. Detailed filing data is available for this year.$1.97$1.18$0.78$5.29$4.87$0.42
2019Detailed filing. Detailed filing data is available for this year.$0.54$0.17$0.36$4.73$4.67$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.59$0.27$0.33$4.24$4.24$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.24$0.33$3.45$3.37$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.29$0.24$2.23$2.40$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.63$0.20$0.43$2.23$2.07$0.15
2014Summary only. Only limited summary data is available for this year.$0.45$0.18$0.28$1.66$1.61$0.06
2013Summary only. Only limited summary data is available for this year.$0.38$0.16$0.22$1.45$1.45$0.01
2012Summary only. Only limited summary data is available for this year.$0.37$0.16$0.21$1.44$1.39$0.04
2011Summary only. Only limited summary data is available for this year.$0.32$0.15$0.17$1.31$1.29$0.02