Civic Intelligence

Bremerton Services Association

990 • Fiscal year 2018 • EIN 91-1197374

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 27, 2019

2817 Wheaton Way Suite 208Bremerton, WA 98310

(360) 377-8511

Siviq Scores

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

Liabilities / Assets

67th percentile

0.13x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.07x

Higher debt load relative to revenue than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

60th percentile

7.5%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$60,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

6.1%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$415,477

Up $56,437 (+16%) from 2017

Net Assets

Up

$363,387

Up $54,902 (+18%) from 2017

Liabilities

Up

$52,090

Up $1,535 (+3.0%) from 2017

Revenue

Up

$731,550

Up $42,052 (+6.1%) from 2017

Expenses

Up

$676,648

Up $27,472 (+4.2%) from 2017

Net Income

Up

$54,902

Up $14,580 (+36%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $218,196Liabilities 2011: $24,429Net Assets 2011: $193,7672011Assets 2012: $167,925Liabilities 2012: $5,570Net Assets 2012: $162,3552012Assets 2013: $144,006Liabilities 2013: $3,926Net Assets 2013: $140,0802013Assets 2014: $220,497Liabilities 2014: $51,490Net Assets 2014: $169,0072014Assets 2015: $267,640Liabilities 2015: $45,292Net Assets 2015: $222,3482015Assets 2016: $316,710Liabilities 2016: $48,547Net Assets 2016: $268,1632016Assets 2017: $359,040Liabilities 2017: $50,555Net Assets 2017: $308,4852017Assets 2018: $415,477Liabilities 2018: $52,090Net Assets 2018: $363,3872018Assets 2019: $541,069Liabilities 2019: $111,639Net Assets 2019: $429,4302019Assets 2020: $1,021,680Liabilities 2020: $106,367Net Assets 2020: $915,3132020Assets 2021: $1,153,475Liabilities 2021: $55,029Net Assets 2021: $1,098,4462021Assets 2022: $1,180,652Liabilities 2022: $110,383Net Assets 2022: $1,070,2692022Assets 2023: $1,178,281Liabilities 2023: $69,449Net Assets 2023: $1,108,8322023Assets 2024: $1,505,875Liabilities 2024: $70,429Net Assets 2024: $1,435,4462024

Highlighted filing

2018

Assets$415,477
Liabilities$52,090
Net Assets$363,387

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $606,1312011Expenses 2012: $645,1392012Revenue 2013: $718,977Expenses 2013: $741,252Net Income 2013: -$22,2752013Revenue 2014: $646,092Expenses 2014: $617,169Net Income 2014: $28,9232014Revenue 2015: $668,738Expenses 2015: $626,474Net Income 2015: $42,2642015Revenue 2016: $696,721Expenses 2016: $650,906Net Income 2016: $45,8152016Revenue 2017: $689,498Expenses 2017: $649,176Net Income 2017: $40,3222017Revenue 2018: $731,550Expenses 2018: $676,648Net Income 2018: $54,9022018Revenue 2019: $766,437Expenses 2019: $700,394Net Income 2019: $66,0432019Revenue 2020: $1,281,995Expenses 2020: $808,112Net Income 2020: $473,8832020Revenue 2021: $1,005,982Expenses 2021: $822,849Net Income 2021: $183,1332021Revenue 2022: $944,723Expenses 2022: $969,900Net Income 2022: -$25,1772022Revenue 2023: $1,081,013Expenses 2023: $1,042,450Net Income 2023: $38,5632023Revenue 2024: $1,520,986Expenses 2024: $1,194,372Net Income 2024: $326,6142024

Highlighted filing

2018

Revenue$731,550
Expenses$676,648
Net Income$54,902
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 27, 2019
Return Version
2018v3.1
Gross Receipts
$761,977
Mission and Program Overview

Mission

To provide meals and other nutrition and social services to older persons to maintain and improve their health and support their independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$174,753$234,787▲ $60,034
Savings and Temporary Cash Investments$91,366$91,721▲ $355
Pledges and Grants Receivable$89,180$58,526▼ $30,654
Land, Buildings, and Equipment, Net$571$27,494▲ $26,923
Prepaid Expenses and Deferred Charges$3,170$2,949▼ $221
Total Assets$359,040$415,477▲ $56,437
Liabilities
Accounts Payable and Accrued Expenses$33,558$33,166▼ $392
Other Liabilities$16,997$18,924▲ $1,927
Total Liabilities$50,555$52,090▲ $1,535
Net Assets / Fund Balance
Unrestricted Net Assets$308,485$363,387▲ $54,902
Total Net Assets Fund Balance$308,485$363,387▲ $54,902
Total Liabilities and Net Assets / Fund Balance$359,040$415,477▲ $56,437

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,494$108,658$136,152
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah HornExecutive DirectorFT$60,000$60,000

Board Members and Trustees

NameTitle
Jennifer RuckmanPast-president
Jessica GourleyPresident
Angela SellVice-president
Mario G Calderon JrDirector
Terri OrfordDirector
Lynn GrellnerSecretarty
Nancy DoyleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$724,156
Program Service Revenue
$0
Investment Income
$50
Other Revenue
$7,344
All Other Contributions
$156,267
Change in Net Assets
$54,902

Audited Revenue Reconciliation

Revenue per Audited Statements
$731,550
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$30,427
Total Revenue per Audited Statements
$761,977
Total Revenue per Form 990
$731,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$466,206
Salaries, Compensation, and Employee Benefits$210,442
Total Fundraising Expense$10,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,320$18,238$6,459$129,017
Comp Disqual Persons$39,333$17,675$2,992$60,000
Fees for Services Other$18,353$3,239-$21,592
Payroll Taxes$16,069$4,285$1,071$21,425
Insurance$10,138$1,789-$11,927
All Other Expenses$7,557$2,549$73$10,179
Occupancy$5,400$1,800-$7,200
Office Expenses$3,700$2,343$123$6,166
Other Expenses$4,000$1,082$202$4,000
Travel$929$164-$1,093
Depreciation Depletion$350--$350
Total Functional Expenses$608,723$57,005$10,920$676,648

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$707,075
Expenses per Audited Statements$676,648
Total Expenses per Form 990$676,648
Expenses Not Reported on Form 990$30,427
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,771
Fundraising Direct Expenses$30,427
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$37,771$37,771$30,427$7,344
Total Events$37,771$37,771$30,427$7,344
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacation Payable$13,848
Payroll Taxes Payable$5,076
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Prior to submission the organization's executive director presents the completed form 990 to the board of directors for review and approval.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Bremerton Services Association
EIN
91-1197374
Phone
3603778511
Address
2817 WHEATON WAY SUITE 208, BREMERTON, WA 98310
Doing Business As
Meals on Wheels Kitsap

Signing Officer

Name
Deborah P Horn
Title
Executive Director
Phone
3603778511
Signed
2019-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah P Horn
Formed
1983
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
15
Volunteers
169

Preparer

Firm
Hearthstone CPA Group Ps
Address
4312 KITSAP WAY SUITE 102, BREMERTON, WA 98312
Preparer
Larry Hurley CPA
Phone
3604794611
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management believes that it has no uncertain tax positions at december 31, 2018.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses reported on form 990 line 8b 30,427.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses reported on form 990 line 8b 30,427.

Raw XML AppendixShowing 400 of 422 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt091721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0724156
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0680802
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0686363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0660264
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0696904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03448489
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0212
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt03448489
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0724156
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0680802
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0686363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0660264
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0696904
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03448489
IRS990ScheduleA/TotalSupportAmt03448701
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt027494
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108658
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0136152
IRS990ScheduleD/ExpensesNotReportedAmt030427
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0676648
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt030427
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013848
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15076
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0VACATION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherRevenueAmt030427
IRS990ScheduleD/RevenueNotReportedAmt030427
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0731550
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2018.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES REPORTED ON FORM 990 LINE 8B 30,427.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES REPORTED ON FORM 990 LINE 8B 30,427.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027494
IRS990ScheduleD/TotalExpensesPerForm990Amt0676648
IRS990ScheduleD/TotalLiabilityAmt018924
IRS990ScheduleD/TotalRevenuePerForm990Amt0731550
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0761977
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0707075
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030427
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt037771
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt037771
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037771
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037771
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07344
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030427
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt030427
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO SUBMISSION THE ORGANIZATION'S EXECUTIVE DIRECTOR PRESENTS THE COMPLETED FORM 990 TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0359040
IRS990/TotalAssetsEOYAmt0415477
IRS990/TotalAssetsGrp/BOYAmt0359040
IRS990/TotalAssetsGrp/EOYAmt0415477
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0724156
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010920
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057005
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0608723
IRS990/TotalFunctionalExpensesGrp/TotalAmt0676648
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050555
IRS990/TotalLiabilitiesEOYAmt052090
IRS990/TotalLiabilitiesGrp/BOYAmt050555
IRS990/TotalLiabilitiesGrp/EOYAmt052090
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0308485
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0363387
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0608723
IRS990/TotalReportableCompFromOrgAmt060000
IRS990/TotalRevenueGrp/ExclusionAmt07344
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt050
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0731550
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0169
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0359040
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0415477
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0164
IRS990/TravelGrp/ProgramServicesAmt0929
IRS990/TravelGrp/TotalAmt01093
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0308485
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0363387
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02817 WHEATON WAY SUITE 208
IRS990/USAddress/CityNm0BREMERTON
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098310
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MEALSONWHEELSKITSAP.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBORAH P HORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03603778511
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BREMERTON SERVICES ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BREM
ReturnHeader/Filer/EIN0911197374
ReturnHeader/Filer/PhoneNum03603778511
ReturnHeader/Filer/USAddress/AddressLine1Txt02817 WHEATON WAY SUITE 208
ReturnHeader/Filer/USAddress/CityNm0BREMERTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$0.07$1.44$1.52$1.19$0.33
2023Detailed filing. Detailed filing data is available for this year.$1.18$0.07$1.11$1.08$1.04$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.11$1.07$0.94$0.97$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.15$0.06$1.10$1.01$0.82$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.11$0.92$1.28$0.81$0.47
2019Detailed filing. Detailed filing data is available for this year.$0.54$0.11$0.43$0.77$0.70$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.05$0.36$0.73$0.68$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.36$0.05$0.31$0.69$0.65$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.05$0.27$0.70$0.65$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.05$0.22$0.67$0.63$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$0.65$0.62$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.72$0.74$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.01$0.16$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.02$0.19$0.61