Civic Intelligence

Road Runners Club of America Seattle Marathon Association

990 • Fiscal year 2018 • EIN 91-1215695

Apr 01, 2017 to Mar 31, 2018 • Filed on Feb 07, 2019

PO Box 31849Seattle, WA 98103-1849

(206) 729-3660

Siviq Scores

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

Liabilities / Assets

96th percentile

1.40x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.19x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

60th percentile

7.4%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

97th percentile

191%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

25th percentile

-8.8%

Faster revenue growth than 25% of similar nonprofits.

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

Assets

Up

$130,154

Up $85,476 (+191%) from 2017

Net Assets

Up

-$52,449

Up $71,839 (+58%) from 2017

Liabilities

Up

$182,603

Up $13,637 (+8.1%) from 2017

Revenue

Down

$966,160

Down $93,725 (-8.8%) from 2017

Expenses

Down

$894,321

Down $283,905 (-24%) from 2017

Net Income

Up

$71,839

Up $190,180 (+161%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200K-$400KAssets 2012: $191,388Liabilities 2012: $416,541Net Assets 2012: -$225,1532012Assets 2013: $223,231Liabilities 2013: $178,362Net Assets 2013: $44,8692013Assets 2014: $213,755Liabilities 2014: $153,286Net Assets 2014: $60,4692014Assets 2015: $211,992Liabilities 2015: $184,876Net Assets 2015: $27,1162015Assets 2016: $164,497Liabilities 2016: $140,444Net Assets 2016: $24,0532016Assets 2017: $44,678Liabilities 2017: $168,966Net Assets 2017: -$124,2882017Assets 2018: $130,154Liabilities 2018: $182,603Net Assets 2018: -$52,4492018Assets 2019: $180,207Liabilities 2019: $122,386Net Assets 2019: $57,8212019Assets 2020: $284,598Liabilities 2020: $0Net Assets 2020: $284,5982020Assets 2021: $239,329Liabilities 2021: $113,037Net Assets 2021: $126,2922021Assets 2023: $166,615Liabilities 2023: $41,262Net Assets 2023: $125,3532023Assets 2024: $95,618Liabilities 2024: $82,791Net Assets 2024: $12,8272024Assets 2025: $60,930Liabilities 2025: $64,351Net Assets 2025: -$3,4212025

Highlighted filing

2018

Assets$130,154
Liabilities$182,603
Net Assets-$52,449

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,785,1072012Revenue 2013: $1,481,652Expenses 2013: $1,211,630Net Income 2013: $270,0222013Revenue 2014: $1,450,795Expenses 2014: $1,435,195Net Income 2014: $15,6002014Revenue 2015: $1,343,006Expenses 2015: $1,376,359Net Income 2015: -$33,3532015Revenue 2016: $1,265,986Expenses 2016: $1,269,049Net Income 2016: -$3,0632016Revenue 2017: $1,059,885Expenses 2017: $1,178,226Net Income 2017: -$118,3412017Revenue 2018: $966,160Expenses 2018: $894,321Net Income 2018: $71,8392018Revenue 2019: $1,016,204Expenses 2019: $905,934Net Income 2019: $110,2702019Revenue 2020: $1,043,876Expenses 2020: $908,519Net Income 2020: $135,3572020Revenue 2021: $302,737Expenses 2021: $369,623Net Income 2021: -$66,8862021Revenue 2023: $786,733Expenses 2023: $791,649Net Income 2023: -$4,9162023Revenue 2024: $1,037,288Expenses 2024: $1,149,814Net Income 2024: -$112,5262024Revenue 2025: $1,366,485Expenses 2025: $1,382,733Net Income 2025: -$16,2482025

Highlighted filing

2018

Revenue$966,160
Expenses$894,321
Net Income$71,839
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Feb 7, 2019
Return Version
2017v2.3
Gross Receipts
$966,160
Mission and Program Overview

Mission

Promote health through running.

Promote health through running

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$35,953$119,814▲ $83,861
Accounts Receivable$8,725$10,340▲ $1,615
Total Assets$44,678$130,154▲ $85,476
Liabilities
Deferred Revenue$153,966$182,603▲ $28,637
Mortgage Notes Payable Secured by Investment Property$15,000$0▼ $15,000
Total Liabilities$168,966$182,603▲ $13,637
Net Assets / Fund Balance
Unrestricted Net Assets$-124,288$-52,449▲ $71,839
Total Net Assets Fund Balance$-124,288$-52,449▲ $71,839
Total Liabilities and Net Assets / Fund Balance$44,678$130,154▲ $85,476
Compensation and Service Providers

Board Members and Trustees

NameTitle
John KokesPresident & Treasurer
Dan LedrickVice President & Secretary
Jerry SealsBoard Member
Vic OwingsBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$177,881
Program Service Revenue
$739,599
Investment Income
$0
Other Revenue
$48,680
All Other Contributions
$177,881
Change in Net Assets
$71,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$624,759
Salaries, Compensation, and Employee Benefits$269,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,281$127,281-$254,562
All Other Expenses$75,716$24,474-$100,190
Other Expenses$37,435--$37,435
Current Officers, Directors, Trustees, and Key Employees$7,500$7,500-$15,000
Occupancy$7,837$4,800-$12,637
Advertising$10,018--$10,018
Insurance$5,843$2,922-$8,765
Office Expenses$3,348$3,348-$6,696
Interest-$141-$141
Total Functional Expenses$723,855$170,466$0$894,321
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Line 3 explanation - the organization entered into an event director services agreement with lkha inc. Lkha provides event director services which include event planning, promotion and marketing, operation, and administration.

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

Line 11a explanation - the report is reviewed by the executive director and the treasurer, and that information is discussed with the full board.

Form 990, Part VI, Section B, Line 12C

Annual review in conjunction with the board financial review.

Form 990, Part VI, Section B, Line 15A

Compensation is reviewed and approved by the organization's board of directors.

Form 990, Part VI, Section C, Line 19

Can be requested from the association.

Filing and Contact Details

Filer

Filer Name
Seattle Marathon Association
EIN
91-1215695
Phone
2067293660
Address
PO BOX 31849, SEATTLE, WA 98103-1849

Signing Officer

Name
Katherine Louise Long
Title
Executive Director
Phone
2067293660
Signed
2019-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Hagen Kurth Perman & Co Ps
Address
1111 THIRD AVE SUITE 800, SEATTLE, WA 98101-3216
Preparer
Bradley W Kirschner CPA
Phone
2066829200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Awards and medals: program service expenses 22,351. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,351. Other labor: program service expenses 0. Management and general expenses 20,974. Fundraising expenses 0. Total expenses 20,974. Bank fees: program service expenses 20,123. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,123. Timing: program service expenses 18,910. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,910. Donations: program service expenses 9,974. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,974. Printing and reproduction: program service expenses 4,057. Management and general expenses 2,029. Fundraising expenses 0. Total expenses 6,086. Other expenses: program service expenses 0. Management and general expenses 1,320. Fundraising expenses 0. Total expenses 1,320. Postage & shipping: program service expenses 301. Management and general expenses 151. Fundraising expenses 0. Total expenses 452.

Raw XML Appendix355 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT & SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 3 EXPLANATION - THE ORGANIZATION ENTERED INTO AN EVENT DIRECTOR SERVICES AGREEMENT WITH LKHA INC. LKHA PROVIDES EVENT DIRECTOR SERVICES WHICH INCLUDE EVENT PLANNING, PROMOTION AND MARKETING, OPERATION, AND ADMINISTRATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11A EXPLANATION - THE REPORT IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER, AND THAT INFORMATION IS DISCUSSED WITH THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEW IN CONJUNCTION WITH THE BOARD FINANCIAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED AND APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CAN BE REQUESTED FROM THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AWARDS AND MEDALS: PROGRAM SERVICE EXPENSES 22,351. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,351. OTHER LABOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,974. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,974. BANK FEES: PROGRAM SERVICE EXPENSES 20,123. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,123. TIMING: PROGRAM SERVICE EXPENSES 18,910. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,910. DONATIONS: PROGRAM SERVICE EXPENSES 9,974. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,974. PRINTING AND REPRODUCTION: PROGRAM SERVICE EXPENSES 4,057. MANAGEMENT AND GENERAL EXPENSES 2,029. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,086. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,320. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,320. POSTAGE & SHIPPING: PROGRAM SERVICE EXPENSES 301. MANAGEMENT AND GENERAL EXPENSES 151. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 452.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt044678
IRS990/TotalAssetsEOYAmt0130154
IRS990/TotalAssetsGrp/BOYAmt044678
IRS990/TotalAssetsGrp/EOYAmt0130154
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0177881
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0170466
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0723855
IRS990/TotalFunctionalExpensesGrp/TotalAmt0894321
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0168966
IRS990/TotalLiabilitiesEOYAmt0182603
IRS990/TotalLiabilitiesGrp/BOYAmt0168966
IRS990/TotalLiabilitiesGrp/EOYAmt0182603
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-124288
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-52449
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0723855
IRS990/TotalProgramServiceRevenueAmt0739599
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0788279
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0966160
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt044678
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130154
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-124288
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-52449
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 31849
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd0981031849
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SEATTLEMARATHON.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE LOUISE LONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02067293660
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEATTLE MARATHON ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SEAT
ReturnHeader/Filer/EIN0911215695
ReturnHeader/Filer/PhoneNum02067293660
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 31849
ReturnHeader/Filer/USAddress/CityNm0SEATTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0981031849
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02C8823E819C89D7137D6AA752050C0F7AEC69146
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId075F574A9D523F214C46BD1364900EFE50EE3F097
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.140.26.178
ReturnHeader/FilingSecurityInformation/IPDt02019-02-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm015:42:49
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911233794
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAGEN KURTH PERMAN & CO PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01111 THIRD AVE SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0981013216
ReturnHeader/PreparerPersonGrp/PhoneNum02066829200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRADLEY W KIRSCHNER CPA
ReturnHeader/ReturnTs02019-02-12T16:47:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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