Civic Intelligence

Inspire Development Centers

990 • Fiscal year 2022 • EIN 91-1220150

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 30, 2023

105-b S 6th StSunnyside, WA 98944

(509) 837-2225

Siviq Scores

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

Liabilities / Assets

59th percentile

0.34x

Higher debt load relative to assets than 59% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.12x

Higher debt load relative to revenue than 23% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Net Margin

25th percentile

-1.7%

Higher net margin than 25% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

27th percentile

$235,053

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Asset Growth

50th percentile

-0.9%

Faster asset growth than 50% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

3.2%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Assets

Down

$19,151,980

Down $165,239 (-0.9%) from 2021

Net Assets

Down

$12,694,535

Down $901,783 (-6.6%) from 2021

Liabilities

Up

$6,457,445

Up $736,544 (+13%) from 2021

Revenue

Up

$52,957,422

Up $1,637,584 (+3.2%) from 2021

Expenses

Up

$53,859,205

Up $3,249,552 (+6.4%) from 2021

Net Income

Down

-$901,783

Down $1,611,968 (-227%) from 2021

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $14,049,757Liabilities 2010: $4,983,339Net Assets 2010: $9,066,4182010Assets 2011: $13,591,897Liabilities 2011: $5,055,159Net Assets 2011: $8,536,7382011Assets 2012: $12,603,461Liabilities 2012: $4,927,414Net Assets 2012: $7,676,0472012Assets 2013: $12,189,228Liabilities 2013: $5,301,664Net Assets 2013: $6,887,5642013Assets 2014: $11,402,618Liabilities 2014: $5,352,499Net Assets 2014: $6,050,1192014Assets 2015: $10,976,706Liabilities 2015: $5,193,760Net Assets 2015: $5,782,9462015Assets 2016: $16,779,034Liabilities 2016: $6,280,305Net Assets 2016: $10,498,7292016Assets 2017: $16,479,977Liabilities 2017: $6,150,131Net Assets 2017: $10,329,8462017Assets 2018: $16,899,119Liabilities 2018: $5,919,232Net Assets 2018: $10,979,8872018Assets 2019: $19,314,135Liabilities 2019: $6,634,922Net Assets 2019: $12,679,2132019Assets 2020: $19,343,876Liabilities 2020: $6,457,743Net Assets 2020: $12,886,1332020Assets 2021: $19,317,219Liabilities 2021: $5,720,901Net Assets 2021: $13,596,3182021Assets 2022: $19,151,980Liabilities 2022: $6,457,445Net Assets 2022: $12,694,5352022Assets 2023: $21,688,834Liabilities 2023: $8,526,746Net Assets 2023: $13,162,0882023Assets 2024: $23,888,434Liabilities 2024: $9,988,261Net Assets 2024: $13,900,1732024Assets 2025: $31,343,607Liabilities 2025: $10,270,689Net Assets 2025: $21,072,9182025

Highlighted filing

2022

Assets$19,151,980
Liabilities$6,457,445
Net Assets$12,694,535

Operations Trend

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $35,854,2672010Expenses 2011: $37,838,2512011Expenses 2012: $36,441,3672012Revenue 2013: $37,937,475Expenses 2013: $38,725,961Net Income 2013: -$788,4862013Revenue 2014: $34,100,265Expenses 2014: $34,937,710Net Income 2014: -$837,4452014Revenue 2015: $37,232,503Expenses 2015: $37,499,676Net Income 2015: -$267,1732015Revenue 2016: $48,982,661Expenses 2016: $44,266,878Net Income 2016: $4,715,7832016Revenue 2017: $42,735,047Expenses 2017: $42,903,930Net Income 2017: -$168,8832017Revenue 2018: $47,488,857Expenses 2018: $46,838,815Net Income 2018: $650,0422018Revenue 2019: $48,012,091Expenses 2019: $46,776,249Net Income 2019: $1,235,8422019Revenue 2020: $48,685,343Expenses 2020: $48,478,423Net Income 2020: $206,9202020Revenue 2021: $51,319,838Expenses 2021: $50,609,653Net Income 2021: $710,1852021Revenue 2022: $52,957,422Expenses 2022: $53,859,205Net Income 2022: -$901,7832022Revenue 2023: $63,015,572Expenses 2023: $62,548,019Net Income 2023: $467,5532023Revenue 2024: $65,072,631Expenses 2024: $64,334,546Net Income 2024: $738,0852024Revenue 2025: $65,337,076Expenses 2025: $58,164,331Net Income 2025: $7,172,7452025

Highlighted filing

2022

Revenue$52,957,422
Expenses$53,859,205
Net Income-$901,783
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 30, 2023
Return Version
2021v4.2
Gross Receipts
$53,068,464
Mission and Program Overview

Mission

To inspire learning, growth and success in life; one child, one family and one community at a time.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,359,855$11,964,856▼ $394,999
Pledges and Grants Receivable$3,052,580$3,510,887▲ $458,307
Cash and Non-Interest-Bearing Accounts$3,040,597$2,872,904▼ $167,693
Savings and Temporary Cash Investments$500,514$500,665▲ $151
Prepaid Expenses and Deferred Charges$251,384$232,343▼ $19,041
Inventories for Sale or Use$97,798$70,325▼ $27,473
Other Notes and Loans Receivable, Net$14,491--
Total Assets$19,317,219$19,151,980▼ $165,239
Liabilities
Accounts Payable and Accrued Expenses$5,720,901$6,457,445▲ $736,544
Total Liabilities$5,720,901$6,457,445▲ $736,544
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,596,318$12,694,535▼ $901,783
Total Net Assets Fund Balance$13,596,318$12,694,535▼ $901,783
Total Liabilities and Net Assets / Fund Balance$19,317,219$19,151,980▼ $165,239

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,507,954$11,987,260$18,495,214
Leasehold Improvements$832,079$4,281,524$5,113,603
Buildings$3,186,525$1,799,670$4,986,195
Land$1,438,298-$1,438,298
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jorge CastilloChief Executive OfficerFT$198,223$36,830$235,053
Jason GibbonsIt DirectorFT$169,597$37,234$206,831
Julie JonesHr DirectorFT$161,760$35,371$197,131
Stephanie MathewsChief Financial OfficerFT$162,261$27,513$189,774
Enrique GarzaDirector of OperationsFT$147,956$27,047$175,003
Marina Cossio De GarzaDirector of ProgramsFT$131,976$34,051$166,027
Tina BetancourtCompliance Director (thru 06/2022)FT$117,930$18,295$136,225

Board Members and Trustees

NameTitle
Pablo VillarrealChair
Jonathen HernandezVice Chair
Aracely CalvilloBoard Member
Melissa MatczakBoard Member (thru 07/2021)
Bryan KetchamSecretary
Rodolfo MendozaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mr Asphalt And Sons LLCConstruction Services103001 W OLD INLAND EMPIRE HWY, Prosser, WA 99350$136,122
Moon Security ServicesAlarm Install/alarm MonitoringPO DRAWER B, Pasco, WA 99302$127,796
Wine Country Construction & LandscapingConstruction Services1485 S EMERALD RD, Sunnyside, WA 98944$104,112
Cerda's ConstructionConstruction Services880 WEST WOODIN RD, Sunnyside, WA 98944$100,134
Revenue and Support

Revenue Composition

Contributions and Grants
$52,870,467
Program Service Revenue
$35,738
Investment Income
$-80,892
Other Revenue
$132,109
All Other Contributions
$301,008
Change in Net Assets
$-901,783

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table338$200,403Purchase Costs
Total Noncash Contributions338$200,403-

Audited Revenue Reconciliation

Revenue per Audited Statements
$52,957,422
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$716,061
Total Revenue per Audited Statements
$53,673,483
Total Revenue per Form 990
$52,957,422
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$41,892,289
Other Expenses$11,857,853
Grants and Similar Amounts Paid$109,063
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$26,380,550$1,964,658-$28,345,208
Payroll Taxes$5,857,153$569,169-$6,426,322
Other Employee Benefits$5,095,618$453,437-$5,549,055
Office Expenses$4,562,524$677,115-$5,239,639
Occupancy$1,374,455$178,734-$1,553,189
Pension Plan Contributions$1,065,911$80,967-$1,146,878
Depreciation Depletion$1,061,470--$1,061,470
Travel$839,045$76,720-$915,765
Fees for Services Other$351,215$167,956-$519,171
Insurance$300,073$130,663-$430,736
Current Officers, Directors, Trustees, and Key Employees-$424,826-$424,826
Other Expenses$200,403$71,261-$200,403
All Other Expenses$146,625--$146,625
Grants to Domestic Individuals$109,063--$109,063
Fees for Services Legal-$78,523-$78,523
Fees for Services Accounting-$49,559-$49,559
Advertising$31,829$13,439-$45,268
Total Functional Expenses$48,884,370$4,974,835$0$53,859,205

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$54,575,266
Expenses per Audited Statements$53,859,205
Total Expenses per Form 990$53,859,205
Expenses Not Reported on Form 990$716,061
Expenses Not Reported on Financial Statements$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Brandi PenaDaughter of Tina Bentancourt - Compliance DirectorEmployee CompensationNo$32,325
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The executive committee consists of at least four members of the board of directors and has the authority of the board in the management of the business and affairs of the organization, provided that the executive committee does not have authority in reference to (a) amending, altering or repealing the bylaws; (b) electing, appointing, or removing committee members, directors, or officers; (c) amending the articles of incorporation; (d) adopting a plan of merger or consolidation; (e) authorizing the sale, lease or exchange of all or substantially all of the organization's property and assets; (f) authorizing the organization's dissolution; or (g) amending, altering or repealing a board resolution that by its terms cannot be amended, altered or repealed by a committee.

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

The form 990 was reviewed by the cfo and the ceo, then provided to the board of directors for review prior to filing.

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

Inspire requires the board members to annually certify the existence of outside business interests, including those of immediate family members, as well as any other relationship that could give rise to a possible conflict of interest. Periodic checks are conducted by the human resources department. When it is unclear whether a conflict exists, the board of directors and the director of human resources make the determination. If an individual fails to disclose a conflict, the board determines appropriate disciplinary action. When candidates are interviewed by the board, they are given the opportunity to disclose any material conflicts of interest that may exist or situations that may be perceived as conflicts prior to being considered for membership. Once elected, the member receives an orientation and the opportunity to disclose conflicts of interest once again. Any disclosed conflicts of interest will be made known to the membership and recorded in writing and maintained by the executive aide. Should any business of the board involve any disclosed conflicts of interest, the member with the conflict of interest will recuse themselves from participating in any discussion or decision making process for that said matter. If at any time there is a newly developed conflict of interest, members are asked to make it known as soon as possible. Members will be asked to complete the disclosure of conflict of interest document at least once during each three year membership term.

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

Inspire hired an independent contractor to conduct a wage comparability study for all employees, including the ceo. The study was approved by the board of directors prior to implementation. The board reviewed and approved the compensation of the ceo. The ceo reviewed and approved the compensation of the other employees. The most recent study and review was conducted in 2021.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Inspire Development Centers
EIN
91-1220150
Phone
5098372225
Address
105-B S 6TH ST, SUNNYSIDE, WA 98944

Signing Officer

Name
Jorge Castillo
Title
Chief Executive Officer
Phone
5098372225
Signed
2023-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jorge Castillo
Formed
1983
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
1,064
Volunteers
616

Preparer

Firm
Cliftonlarsonallen Llp
Address
8101 WEST GRANDRIDGE BLVD SUITE 130, KENNEWICK, WA 99336
Preparer
Emily Mccann
Phone
5097351561
Supplemental Narrative

Additional Explanations

FORM 990 PART XII, LINE 2C:

The organization's process for selecting an independent auditor and for overseeing the financial statement audit did not change during the year.

Financial Statement Notes

PART X, LINE 2:

Management evaluated inspire's tax positions and concluded that inspire had taken no significant uncertain tax positions that require adjustments to the financial statements to comply with provisions of topic 740 of the accounting standards codification. Inspire's tax returns are subject to review and examination by federal authorities.

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IRS990/Form990PartVIISectionAGrp/PersonNm6JORGE CASTILLO
IRS990/Form990PartVIISectionAGrp/PersonNm7STEPHANIE MATHEWS
IRS990/Form990PartVIISectionAGrp/PersonNm8JULIE JONES
IRS990/Form990PartVIISectionAGrp/PersonNm9JASON GIBBONS
IRS990/Form990PartVIISectionAGrp/PersonNm10ENRIQUE GARZA
IRS990/Form990PartVIISectionAGrp/PersonNm11TINA BETANCOURT
IRS990/Form990PartVIISectionAGrp/PersonNm12MARINA COSSIO DE GARZA
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt8HR DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9IT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt11COMPLIANCE DIRECTOR (THRU 06/2022)
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF PROGRAMS
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHILD AND ADULT CARE FOOD PROGRAM - CACFP IS A FEDERAL ASSISTANCE PROGRAM SUPPORTED BY THE USDA. IT PROVIDES REIMBURSEMENT TO CHILD CARE CENTERS ON A PER MEAL BASIS FOR PROVIDING CHILDREN WITH NUTRITIOUS MEALS AND/OR SNACKS THAT MEET THE USDA'S FEDERAL GUIDELINES. IN FISCAL YEAR 2022, WE SERVED 3,556 CHILDREN.
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0167847
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-901783
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0500665
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MEDICAL PREMIUMS
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalSupportAmt0248297774
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03186525
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$31.3$10.3$21.1$65.3$58.2$7.17
2024Detailed filing. Detailed filing data is available for this year.$23.9$9.99$13.9$65.1$64.3$0.74
2023Detailed filing. Detailed filing data is available for this year.$21.7$8.53$13.2$63.0$62.5$0.47
2022Detailed filing. Detailed filing data is available for this year.$19.2$6.46$12.7$53.0$53.9$0.90
2021Detailed filing. Detailed filing data is available for this year.$19.3$5.72$13.6$51.3$50.6$0.71
2020Detailed filing. Detailed filing data is available for this year.$19.3$6.46$12.9$48.7$48.5$0.21
2019Detailed filing. Detailed filing data is available for this year.$19.3$6.63$12.7$48.0$46.8$1.24
2018Detailed filing. Detailed filing data is available for this year.$16.9$5.92$11.0$47.5$46.8$0.65
2017Detailed filing. Detailed filing data is available for this year.$16.5$6.15$10.3$42.7$42.9$0.17
2016Detailed filing. Detailed filing data is available for this year.$16.8$6.28$10.5$49.0$44.3$4.72
2015Detailed filing. Detailed filing data is available for this year.$11.0$5.19$5.78$37.2$37.5$0.27
2014Detailed filing. Detailed filing data is available for this year.$11.4$5.35$6.05$34.1$34.9$0.84
2013Summary only. Only limited summary data is available for this year.$12.2$5.30$6.89$37.9$38.7$0.79
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$4.93$7.68$36.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.6$5.06$8.54$37.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$4.98$9.07$35.9
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $50M-$100M nonprofits