Civic Intelligence

Eastern Washington University Eagle Athletic Association

990 • Fiscal year 2014 • EIN 91-1223439

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 12, 2014

102 Hargreaves Hall99004

(509) 359-6890

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

28th percentile

-4.5%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

47th percentile

2.8%

Faster revenue growth than 47% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$0

Down $806,050 (-100%) from 2013

Net Assets

Down

$0

Down $431,204 (-100%) from 2013

Liabilities

Down

$0

Down $374,846 (-100%) from 2013

Revenue

Up

$579,406

Up $16,022 (+2.8%) from 2013

Expenses

Down

$605,322

Down $53,181 (-8.1%) from 2013

Net Income

Up

-$25,916

Up $69,203 (+73%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $211,986Liabilities 2011: $4,376Net Assets 2011: $207,6102011Assets 2012: $1,073,564Liabilities 2012: $547,241Net Assets 2012: $526,3232012Assets 2013: $806,050Liabilities 2013: $374,846Net Assets 2013: $431,2042013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $300,359Expenses 2011: $286,281Net Income 2011: $14,0782011Expenses 2012: $671,6662012Revenue 2013: $563,384Expenses 2013: $658,503Net Income 2013: -$95,1192013Revenue 2014: $579,406Expenses 2014: $605,322Net Income 2014: -$25,9162014

Highlighted filing

2014

Revenue$579,406
Expenses$605,322
Net Income-$25,916
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 12, 2014
Return Version
2013v3.0
Gross Receipts
$687,886
Mission and Program Overview

Mission

Eastern washington university eagle athletic association purposes are to support the eastern washington university athletics program as an integral part of the total educational process of eastern washington university; to assist the athletics program financially through fund raising and marketing activities; and to actively promote the spirit of eastern washington university and its athletics programs whenever possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$512,048$0▼ $512,048
Pledges and Grants Receivable$285,954$0▼ $285,954
Prepaid Expenses and Deferred Charges$548$0▼ $548
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$806,050$0▼ $806,050
Other Assets Total$7,500$0▼ $7,500
Liabilities
Other Liabilities$360,338$0▼ $360,338
Accounts Payable and Accrued Expenses$14,508$0▼ $14,508
Total Liabilities$374,846$0▼ $374,846
Net Assets / Fund Balance
Temporarily Rstr Net Assets$431,204--
Total Net Assets Fund Balance$431,204$0▼ $431,204
Total Liabilities and Net Assets / Fund Balance$806,050$0▼ $806,050
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda FairhurstPast President
Sam AndersonPast President
Mike MumfordPresident
Billie Jean HallDirector
Bryan JarrettDirector
Dirk LincolnDirector
Doug KelleyDirector
Gary GarbergDirector
Gayle Van MatreDirector
Pat DevriesDirector
Brendan GentherSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$489,925
Program Service Revenue
$0
Investment Income
$233
Other Revenue
$89,248
All Other Contributions
$489,925
Change in Net Assets
$-25,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$595,047
Grants and Similar Amounts Paid$10,275
Total Fundraising Expense$3,646
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$545,010$27,402-$27,402
Grants to Domestic Individuals$10,275--$10,275
Interest-$8,509-$8,509
Travel-$8,163-$8,163
Advertising--$3,646$3,646
Fees for Services Accounting-$867-$867
Insurance-$821-$821
Conferences and Meetings-$415-$415
Office Expenses-$214-$214
Total Functional Expenses$555,285$46,391$3,646$605,322
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$169,549
Fundraising Direct Expenses$101,287
Gaming Gross Income$28,179
Gaming Direct Expenses$7,193
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$38,459$38,459$7,421$31,038
Event 2$35,150$35,150$1,073$34,077
Total Events$169,549$169,549$101,287$68,262
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Line 6 explanation - membership is the eaa runs from the 1st of july through the 30th of june annually. A member is considered to be in good standing if they have completed payment on their membership pledge prior to the 15th of january annually.

Form 990, Part VI, Section B, Line 11

Line 11a explanation - the 990 will be reviewed by the finance committee before filing

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

Any tdoke with a coi is not allowed to participate in any votes or decision making that has the potential to have a direct or indirect interest to that director. Any tdoke is asked to disclose coi when establishing or renewing business interests such as with banks or investment managers.

Form 990, Part VI, Section B, Line 15

Eastern washington university reviews and approves compensation using independent persons and comparability data.

Form 990, Part VI, Section C, Line 18

On the ewu and guidestar websites

Form 990, Part VI, Section C, Line 19

On the ewu and guidestar websites

Filing and Contact Details

Filer

EIN
91-1223439
Phone
5093596890

Signing Officer

Name
Michael Westfall
Title
Executive Director
Phone
5093596890
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brendan Genther
Formed
1983
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
50

Preparer

Preparer
John P Bjorkman
Phone
5093636300
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Liquidating transfer of net assets to ewu foundation -405,288.

FORM 990, PART XII, LINE 2C:

The oversight process and method for selecting the independent auditor has not changed from prior years.

Financial Statement Notes

PART X, LINE 2:

Under provisions of section 501(c)(3) of the irc, the association is exempt from federal income taxes, except for net income from unrelated business activities. Management evaluated the association's tax positions and concluded that the association had taken no uncertain tax positions that require adjustments to the consolidated financial statements to comply with the provisions of this guidance. With few exceptions, the association is no longer subject to u.s. Federal, state, or local income tax examinations by tax authorities for the years before 2011.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0484412
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0522463
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0254997
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0242470
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01994267
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0233
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0637
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0870
IRS990ScheduleA/PublicSupportCY170Pct00.90070
IRS990ScheduleA/PublicSupportPY170Pct00.94110
IRS990ScheduleA/PublicSupportTotal170Amt01796976
IRS990ScheduleA/SubstantialContributorsTotAmt0197291
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0489925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0484412
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0522463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0254997
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0242470
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01994267
IRS990ScheduleA/TotalSupportAmt01995137
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER PROVISIONS OF SECTION 501(C)(3) OF THE IRC, THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT FOR NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0101287
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt03153
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt01000
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt04153
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt027572
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt015747
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt09280
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt052599
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038459
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt035150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt095940
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0169549
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038459
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt035150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt095940
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0169549
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0KILLIAN DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0RAVER GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt068262
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt010249
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt02566
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt08515
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt021330
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01518
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010012
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07421
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01073
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt018
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt04350
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt08843
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt013193
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt07193
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt07193
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07193
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt028179
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt028179
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt020986
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingOtherFacilityPct00.10000
IRS990ScheduleG/GamingOwnFacilityPct00.90000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine10CHANDRA SCHUMACHER CPA
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10102 HARGRAVES HALL
IRS990ScheduleG/PersonsWithBooksUSAddress/City0CHENEY
IRS990ScheduleG/PersonsWithBooksUSAddress/State0WA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode099004
IRS990ScheduleG/StatesWhereGamingConductedCd0WA
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010275
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CASH SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NET ASSETS AT JUNE 30, 2014
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine10EASTERN WASHINGTON UNIVERSTIY FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0911019819
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0405288
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0INTERNAL FINANCIAL STATMENTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine10102 HARGRAEVES HALL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0CHENEY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0WA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode099004
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: MIKE MUMFORD
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: BOARD PRESIDENT MIKE MUMFORD BECAME A BOARD MEMBER OF EASTERN WASHINGTON UNIVERSITY FOUNDATION.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION FORMALLY NOTIFIED THE WASHINGTON STATE ATTORNEY GENERAL OF THE INTENT TO DISOLVE.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 6C:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - MEMBERSHIP IS THE EAA RUNS FROM THE 1ST OF JULY THROUGH THE 30TH OF JUNE ANNUALLY. A MEMBER IS CONSIDERED TO BE IN GOOD STANDING IF THEY HAVE COMPLETED PAYMENT ON THEIR MEMBERSHIP PLEDGE PRIOR TO THE 15TH OF JANUARY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11A EXPLANATION - THE 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY TDOKE WITH A COI IS NOT ALLOWED TO PARTICIPATE IN ANY VOTES OR DECISION MAKING THAT HAS THE POTENTIAL TO HAVE A DIRECT OR INDIRECT INTEREST TO THAT DIRECTOR. ANY TDOKE IS ASKED TO DISCLOSE COI WHEN ESTABLISHING OR RENEWING BUSINESS INTERESTS SUCH AS WITH BANKS OR INVESTMENT MANAGERS.

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