Civic Intelligence

Leif Erikson Building Association

EIN 91-1298322 • 501(c)2 • Seattle, WA

Profile

For the purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses to an organization which itself is tax-exempt under this section.

2245 NW 57th StSeattle, WA 98107

www.leiferiksonlodge.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

37th percentile

0.00x

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

501(c)2 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.00x

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

501(c)2 • $500k-$1M nonprofits • Source year 2024

Net Margin

23rd percentile

-33%

Higher net margin than 23% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$1,200

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Asset Growth

19th percentile

-6.8%

Faster asset growth than 19% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-36%

Faster revenue growth than 14% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$676,980

Down $49,117 (-6.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$676,980

Down $49,117 (-6.8%) from 2023

Revenue

Down

$147,980

Down $84,495 (-36%) from 2023

Expenses

Up

$197,097

Up $49,757 (+34%) from 2023

Net Income

Down

-$49,117

Down $134,252 (-158%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $631,720Liabilities 2010: $0Net Assets 2010: $631,7202010Assets 2011: $580,813Liabilities 2011: $0Net Assets 2011: $580,8132011Assets 2012: $558,855Liabilities 2012: $0Net Assets 2012: $558,8552012Assets 2013: $529,404Liabilities 2013: $0Net Assets 2013: $529,4042013Assets 2014: $510,931Liabilities 2014: $0Net Assets 2014: $510,9312014Assets 2015: $496,267Liabilities 2015: $0Net Assets 2015: $496,2672015Assets 2016: $517,283Liabilities 2016: $546Net Assets 2016: $516,7372016Assets 2017: $542,320Liabilities 2017: $546Net Assets 2017: $541,7742017Assets 2018: $541,538Liabilities 2018: $0Net Assets 2018: $541,5382018Assets 2019: $534,645Liabilities 2019: $0Net Assets 2019: $534,6452019Assets 2020: $576,787Liabilities 2020: $0Net Assets 2020: $576,7872020Assets 2021: $572,025Liabilities 2021: $0Net Assets 2021: $572,0252021Assets 2022: $640,962Liabilities 2022: $0Net Assets 2022: $640,9622022Assets 2023: $726,097Liabilities 2023: $0Net Assets 2023: $726,0972023Assets 2024: $676,980Liabilities 2024: $0Net Assets 2024: $676,9802024

Highlighted filing

2024

Assets$676,980
Liabilities$0
Net Assets$676,980

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $121,6862010Expenses 2011: $150,7002011Revenue 2012: $104,270Expenses 2012: $132,821Net Income 2012: -$28,5512012Revenue 2013: $105,493Expenses 2013: $134,944Net Income 2013: -$29,4512013Revenue 2014: $130,421Expenses 2014: $148,894Net Income 2014: -$18,4732014Revenue 2015: $121,875Expenses 2015: $136,539Net Income 2015: -$14,6642015Revenue 2016: $157,469Expenses 2016: $136,999Net Income 2016: $20,4702016Revenue 2017: $188,904Expenses 2017: $163,867Net Income 2017: $25,0372017Revenue 2018: $160,906Expenses 2018: $161,142Net Income 2018: -$2362018Revenue 2019: $154,715Expenses 2019: $161,608Net Income 2019: -$6,8932019Revenue 2020: $164,199Expenses 2020: $122,057Net Income 2020: $42,1422020Revenue 2021: $119,172Expenses 2021: $123,934Net Income 2021: -$4,7622021Revenue 2022: $220,125Expenses 2022: $151,188Net Income 2022: $68,9372022Revenue 2023: $232,475Expenses 2023: $147,340Net Income 2023: $85,1352023Revenue 2024: $147,980Expenses 2024: $197,097Net Income 2024: -$49,1172024

Highlighted filing

2024

Revenue$147,980
Expenses$197,097
Net Income-$49,117

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.77$0.00$6.77$1.48$1.97$0.49
2023Detailed filing. Detailed filing data is available for this year.$7.26$0.00$7.26$2.32$1.47$0.85
2022Detailed filing. Detailed filing data is available for this year.$6.41$0.00$6.41$2.20$1.51$0.69
2021Detailed filing. Detailed filing data is available for this year.$5.72$0.00$5.72$1.19$1.24$0.05
2020Detailed filing. Detailed filing data is available for this year.$5.77$0.00$5.77$1.64$1.22$0.42
2019Summary only. Only limited summary data is available for this year.$5.35$0.00$5.35$1.55$1.62$0.07
2018Summary only. Only limited summary data is available for this year.$5.42$0.00$5.42$1.61$1.61$0.00
2017Summary only. Only limited summary data is available for this year.$5.42$0.01$5.42$1.89$1.64$0.25
2016Summary only. Only limited summary data is available for this year.$5.17$0.01$5.17$1.57$1.37$0.20
2015Summary only. Only limited summary data is available for this year.$4.96$0.00$4.96$1.22$1.37$0.15
2014Summary only. Only limited summary data is available for this year.$5.11$0.00$5.11$1.30$1.49$0.18
2013Summary only. Only limited summary data is available for this year.$5.29$0.00$5.29$1.05$1.35$0.29
2012Summary only. Only limited summary data is available for this year.$5.59$0.00$5.59$1.04$1.33$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.81$0.00$5.81$1.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.32$0.00$6.32$1.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 7, 2025
Return Version
2024v5.0
Gross Receipts
$147,980
Mission and Program Overview

Mission

For the purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses to an organization which itself is tax-exempt under this section.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$726,097$676,980▼ $49,117
Land, Buildings, and Equipment, Net$681,234$662,750▼ $18,484
Cash and Non-Interest-Bearing Accounts$43,910$11,145▼ $32,765
Savings and Temporary Cash Investments$953$3,085▲ $2,132
Total Assets$726,097$676,980▼ $49,117
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$726,097$676,980▼ $49,117
Total Liabilities and Net Assets / Fund Balance$726,097$676,980▼ $49,117

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$372,061$701,729$1,073,790
Land$260,900-$260,900
Equipment$7,518$154,470$161,988
Other Land Buildings$22,271$9,545$31,816
Compensation and Service Providers

Employees

NameTitleBaseTotal
Theresa NilsenTreasurer$1,200$1,200

Board Members and Trustees

NameTitle
Dan NyePresident
Ryan BornemeierV.president
Daniel BainesTrustee
Douglas WarneTrustee
Lisa GreenoughTrustee
Lisa SjongTrustee
Victoria Sangrey HunterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$9,385
Program Service Revenue
$138,591
Investment Income
$4
Other Revenue
$0
All Other Contributions
$9,385
Change in Net Assets
$-49,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,734
Salaries, Compensation, and Employee Benefits$24,363
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$139,772
Other Salaries and Wages---$20,081
Depreciation Depletion---$18,480
Office Expenses---$10,339
Payroll Taxes---$3,082
Fees for Services Legal---$1,800
Fees for Services Accounting---$1,670
Current Officers, Directors, Trustees, and Key Employees---$1,200
Insurance---$473
Advertising---$200
Total Functional Expenses$0$0$0$197,097
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
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, Page 6, Part VI, Line 11B

The leif erikson building association board of directors review and approve the monthly and year-end financial reports developed by the treasurer and those reports are submitted to the tax accountant and are the basis for the preparation of form 990. The treasurer reviews the draft and final form 990 before signature and filing. After filing, the treasurer submits a copy of the filed form 990 to the secretary who makes the form available to anyone requesting the form and related information.

Form 990, Page 6, Part VI, Line 12C

All major purchases are reviewed and approved by the leif erikson building association and all board members have signed the lodge conflict of interest policy.

Form 990, Page 6, Part VI, Line 19

The organizations financials, conflict of interest policy snd controlling documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Leif Erikson Building Association
EIN
91-1298322
Phone
2067831274
Address
2245 NW 57TH ST, SEATTLE, WA 98107

Signing Officer

Name
Theresa Nilsen
Title
Treasurer
Phone
2067831274
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Nye
Formed
1985
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
1

Preparer

Firm
Lewis O Titland CPA Ps
Address
PO BOX 1810, MILTON, WA 98354-1810
Preparer
Lewis O Titland
Phone
2067895433
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The volunteers are primarily the officers and trustees who volunteer their time to carry out the functions of the association. The volunteers receive no financial compensation or financial benefits.

Form 990, Page 5, Part V, Line 3B

There was no ubi for the year ended 12/31/24.

Raw XML Appendix349 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VOLUNTEERS ARE PRIMARILY THE OFFICERS AND TRUSTEES WHO VOLUNTEER THEIR TIME TO CARRY OUT THE FUNCTIONS OF THE ASSOCIATION. THE VOLUNTEERS RECEIVE NO FINANCIAL COMPENSATION OR FINANCIAL BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE WAS NO UBI FOR THE YEAR ENDED 12/31/24.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LEIF ERIKSON BUILDING ASSOCIATION BOARD OF DIRECTORS REVIEW AND APPROVE THE MONTHLY AND YEAR-END FINANCIAL REPORTS DEVELOPED BY THE TREASURER AND THOSE REPORTS ARE SUBMITTED TO THE TAX ACCOUNTANT AND ARE THE BASIS FOR THE PREPARATION OF FORM 990. THE TREASURER REVIEWS THE DRAFT AND FINAL FORM 990 BEFORE SIGNATURE AND FILING. AFTER FILING, THE TREASURER SUBMITS A COPY OF THE FILED FORM 990 TO THE SECRETARY WHO MAKES THE FORM AVAILABLE TO ANYONE REQUESTING THE FORM AND RELATED INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MAJOR PURCHASES ARE REVIEWED AND APPROVED BY THE LEIF ERIKSON BUILDING ASSOCIATION AND ALL BOARD MEMBERS HAVE SIGNED THE LODGE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS FINANCIALS, CONFLICT OF INTEREST POLICY SND CONTROLLING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0LEL 2-001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LEIF ERIKSON LODGE 2-001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237525681
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C 8
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02245 NW 57TH ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SEATTLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098107
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0true
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt011420
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1700
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2NO COST INVOLVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3NO COST INVOLVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LEIF ERIKSON LODGE 2-001
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1LEIF ERIKSON LODGE 2-001
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2LEIF ERIKSON LODGE 2-001
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3LEIF ERIKSON LODGE 2-001
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0A
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3O
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0726097
IRS990/TotalAssetsEOYAmt0676980
IRS990/TotalAssetsGrp/BOYAmt0726097
IRS990/TotalAssetsGrp/EOYAmt0676980
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09385
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0197097
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0726097
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0676980
IRS990/TotalProgramServiceExpensesAmt0197097
IRS990/TotalProgramServiceRevenueAmt0138591
IRS990/TotalReportableCompFromOrgAmt01200
IRS990/TotalRevenueGrp/ExclusionAmt04
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138591
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0147980
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0726097
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0676980
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02245 NW 57TH ST
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098107
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.LEIFERIKSONLODGE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA NILSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02067831274
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEIF ERIKSON BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LEIF
ReturnHeader/Filer/EIN0911298322
ReturnHeader/Filer/PhoneNum02067831274
ReturnHeader/Filer/USAddress/AddressLine1Txt02245 NW 57TH ST
ReturnHeader/Filer/USAddress/CityNm0SEATTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098107
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911743636
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEWIS O TITLAND CPA PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1810
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0983541810
ReturnHeader/PreparerPersonGrp/PhoneNum02067895433
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEWIS O TITLAND
ReturnHeader/ReturnTs02025-07-25T13:06:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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