Civic Intelligence

Northwest Cooperative Development Center

990 • Fiscal year 2016 • EIN 91-1355457

Oct 01, 2015 to Sep 30, 2016 • Filed on Jan 17, 2017

401 4th Ave East No 201Olympia, WA 98501

(360) 943-4241

Siviq Scores

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

Liabilities / Assets

66th percentile

0.14x

Higher debt load relative to assets than 66% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.09x

Higher debt load relative to revenue than 63% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

89th percentile

49%

Faster asset growth than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

41%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$508,434

Up $166,591 (+49%) from 2015

Net Assets

Up

$436,791

Up $157,306 (+56%) from 2015

Liabilities

Up

$71,643

Up $9,285 (+15%) from 2015

Revenue

Up

$792,709

Up $231,641 (+41%) from 2015

Expenses

Up

$635,403

Up $33,301 (+5.5%) from 2015

Net Income

Up

$157,306

Up $198,340 (+483%) from 2015

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 2010: $288,830Liabilities 2010: $36,797Net Assets 2010: $252,0332010Assets 2011: $370,567Liabilities 2011: $75,614Net Assets 2011: $294,9532011Assets 2012: $384,224Liabilities 2012: $54,453Net Assets 2012: $329,7712012Assets 2013: $363,191Liabilities 2013: $46,886Net Assets 2013: $316,3052013Assets 2014: $348,552Liabilities 2014: $28,033Net Assets 2014: $320,5192014Assets 2015: $341,843Liabilities 2015: $62,358Net Assets 2015: $279,4852015Assets 2016: $508,434Liabilities 2016: $71,643Net Assets 2016: $436,7912016Assets 2017: $589,938Liabilities 2017: $127,698Net Assets 2017: $462,2402017Assets 2018: $494,304Liabilities 2018: $76,640Net Assets 2018: $417,6642018Assets 2019: $458,205Liabilities 2019: $70,773Net Assets 2019: $387,4322019Assets 2020: $727,393Liabilities 2020: $315,287Net Assets 2020: $412,1062020Assets 2021: $1,045,426Liabilities 2021: $244,341Net Assets 2021: $801,0852021Assets 2022: $1,364,338Liabilities 2022: $209,227Net Assets 2022: $1,155,1112022Assets 2023: $1,610,062Liabilities 2023: $252,336Net Assets 2023: $1,357,7262023Assets 2024: $1,987,525Liabilities 2024: $311,640Net Assets 2024: $1,675,8852024

Highlighted filing

2016

Assets$508,434
Liabilities$71,643
Net Assets$436,791

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $376,1192010Revenue 2011: $436,804Expenses 2011: $391,384Net Income 2011: $45,4202011Revenue 2012: $428,715Expenses 2012: $397,240Net Income 2012: $31,4752012Revenue 2013: $495,887Expenses 2013: $509,353Net Income 2013: -$13,4662013Revenue 2014: $505,829Expenses 2014: $501,615Net Income 2014: $4,2142014Revenue 2015: $561,068Expenses 2015: $602,102Net Income 2015: -$41,0342015Revenue 2016: $792,709Expenses 2016: $635,403Net Income 2016: $157,3062016Revenue 2017: $749,415Expenses 2017: $723,966Net Income 2017: $25,4492017Revenue 2018: $568,207Expenses 2018: $618,549Net Income 2018: -$50,3422018Revenue 2019: $735,715Expenses 2019: $765,947Net Income 2019: -$30,2322019Revenue 2020: $832,480Expenses 2020: $812,357Net Income 2020: $20,1232020Revenue 2021: $1,299,211Expenses 2021: $910,232Net Income 2021: $388,9792021Revenue 2022: $1,522,572Expenses 2022: $1,168,546Net Income 2022: $354,0262022Revenue 2023: $1,486,788Expenses 2023: $1,315,924Net Income 2023: $170,8642023Revenue 2024: $1,932,247Expenses 2024: $1,614,088Net Income 2024: $318,1592024

Highlighted filing

2016

Revenue$792,709
Expenses$635,403
Net Income$157,306
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jan 17, 2017
Return Version
2015v3.0
Gross Receipts
$792,709
Mission and Program Overview

Mission

To Foster Community Economic Development Primarily Through Cooperative Business Model.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$154,374$257,126▲ $102,752
Accounts Receivable$51,281$133,343▲ $82,062
Other Notes and Loans Receivable, Net$124,691$101,750▼ $22,941
Land, Buildings, and Equipment, Net$10,003$8,619▼ $1,384
Prepaid Expenses and Deferred Charges$1,494$7,596▲ $6,102
Total Assets$341,843$508,434▲ $166,591
Liabilities
Other Liabilities$24,120$58,671▲ $34,551
Accounts Payable and Accrued Expenses$38,238$12,972▼ $25,266
Total Liabilities$62,358$71,643▲ $9,285
Net Assets / Fund Balance
Unrestricted Net Assets$180,485$337,791▲ $157,306
Temporarily Rstr Net Assets$99,000$99,000→ $0
Total Net Assets Fund Balance$279,485$436,791▲ $157,306
Total Liabilities and Net Assets / Fund Balance$341,843$508,434▲ $166,591

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,576$13,529$17,105
Leasehold Improvements$5,043$5,045$10,088
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane GasawayExecutive DirectorFT$48,000$10,104$58,104

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$479,864
Program Service Revenue
$297,191
Investment Income
$7,267
Other Revenue
$8,387
All Other Contributions
$38,065
Change in Net Assets
$157,306

Audited Revenue Reconciliation

Revenue per Audited Statements
$792,709
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$792,709
Total Revenue per Form 990
$792,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$329,118
Other Expenses$306,285
Total Fundraising Expense$1,409
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,430$722$1,003$217,155
Travel$70,778$137-$70,915
Current Officers, Directors, Trustees, and Key Employees$46,566$12,378-$58,944
Occupancy$25,269$7,049-$32,318
Other Employee Benefits$27,386$472$121$27,979
Payroll Taxes$23,830$1,028$182$25,040
Fees for Services Accounting$668$14,183-$14,851
Office Expenses$440$5,172-$5,612
Fees for Services Legal$2,807$788-$3,595
Insurance-$3,517-$3,517
Other Expenses$895$2,132$103$3,027
Depreciation Depletion-$2,933-$2,933
Interest$122$551-$673
Advertising$431--$431
Total Functional Expenses$573,954$60,040$1,409$635,403

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$635,403
Total Expenses per Audited Statements$635,403
Total Expenses per Form 990$635,403
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fiscal Sponsors$58,671
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

Form 990 is prepared by an independent CPA who then reviews a draft with the Executive Director. It is reviewed by the Executive committee and then approved by the BOD.

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

All Board members must sign and comply with a written conflict of interest policy. The conflict of interest statement is signed annually and conflicts are brought to the Board level.

Form 990, Part VI, Section B, line 15

The Executive Director is responsible for hiring and setting wages for employees. The BOD annually approves the operating budget and, consequently, the total annual payroll allocation.

Form 990, Part VI, Section C, line 19

All returns and public records are kept in a binder which is available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Northwest Cooperative Development Center
EIN
91-1355457
Phone
3609434241
Address
401 4th Ave East No 201, Olympia, WA 98501

Signing Officer

Name
Diane Gasaway
Title
Executive Director
Phone
3609434241
Signed
2017-01-17

Organization Details

Principal Officer
Diane Gasaway
Formed
2003
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
0

Preparer

Firm
Aiken & Sanders Inc PS
Address
343 W Wishkah St, Aberdeen, WA 98520
Preparer
Terry D Sodders CPA
Phone
3605333370
Supplemental Narrative

Additional Explanations

Part XII Line 2C

The process has not changed from prior year.

Financial Statement Notes

Part X, Line 2:

The Organization files income tax returns in the U.S. federal jurisdiction. The organization is no longer subject to U.S. federal income tax examinations by tax authorities for years before June 30, 2013. Currently, there is no examination or pending examination with the Internal Revenue Service (IRS). As of September 30, 2016, there are no tax positions for which the deductibility is certain but for which there is uncertainty regarding the timing of such deductibility.

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IRS990/PYSalariesCompEmpBnftPaidAmt0399499
IRS990/PYTotalExpensesAmt0602102
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0561068
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0157306
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt012075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0479864
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0555813
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0501660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0490946
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0425149
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02453432
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07267
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05255
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04169
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04942
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03566
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt025199
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98980
IRS990ScheduleA/PublicSupportPY170Pct00.99100
IRS990ScheduleA/PublicSupportTotal170Amt02453432
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0479864
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0555813
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0501660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0490946
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0425149
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02453432
IRS990ScheduleA/TotalSupportAmt02478631
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/EquipmentGrp/BookValueAmt03576
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013529
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017105
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0635403
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05043
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05045
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010088
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058671
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Fiscal Sponsors
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0792709
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization files income tax returns in the U.S. federal jurisdiction. The organization is no longer subject to U.S. federal income tax examinations by tax authorities for years before June 30, 2013. Currently, there is no examination or pending examination with the Internal Revenue Service (IRS). As of September 30, 2016, there are no tax positions for which the deductibility is certain but for which there is uncertainty regarding the timing of such deductibility.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08619
IRS990ScheduleD/TotalExpensesPerForm990Amt0635403
IRS990ScheduleD/TotalLiabilityAmt058671
IRS990ScheduleD/TotalRevenuePerForm990Amt0792709
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0792709
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0635403
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by an independent CPA who then reviews a draft with the Executive Director. It is reviewed by the Executive committee and then approved by the BOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All Board members must sign and comply with a written conflict of interest policy. The conflict of interest statement is signed annually and conflicts are brought to the Board level.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director is responsible for hiring and setting wages for employees. The BOD annually approves the operating budget and, consequently, the total annual payroll allocation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All returns and public records are kept in a binder which is available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The process has not changed from prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XII Line 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt099000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt099000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0341843
IRS990/TotalAssetsEOYAmt0508434
IRS990/TotalAssetsGrp/BOYAmt0341843
IRS990/TotalAssetsGrp/EOYAmt0508434
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0479864
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01409
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0573954
IRS990/TotalFunctionalExpensesGrp/TotalAmt0635403
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062358
IRS990/TotalLiabilitiesEOYAmt071643
IRS990/TotalLiabilitiesGrp/BOYAmt062358
IRS990/TotalLiabilitiesGrp/EOYAmt071643
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0279485
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0436791
IRS990/TotalOtherCompensationAmt010104
IRS990/TotalProgramServiceExpensesAmt0573954
IRS990/TotalProgramServiceRevenueAmt0297191
IRS990/TotalReportableCompFromOrgAmt048000
IRS990/TotalRevenueGrp/ExclusionAmt015654
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0297191
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0792709
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0341843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0508434
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0137
IRS990/TravelGrp/ProgramServicesAmt070778
IRS990/TravelGrp/TotalAmt070915
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0180485
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0337791
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0401 4th Ave East No 201
IRS990/USAddress/CityNm0Olympia

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.99$0.31$1.68$1.93$1.61$0.32
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.25$1.36$1.49$1.32$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.21$1.16$1.52$1.17$0.35
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.24$0.80$1.30$0.91$0.39
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.32$0.41$0.83$0.81$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.07$0.39$0.74$0.77$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.08$0.42$0.57$0.62$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.59$0.13$0.46$0.75$0.72$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.07$0.44$0.79$0.64$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.06$0.28$0.56$0.60$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.03$0.32$0.51$0.50$0.00
2013Summary only. Only limited summary data is available for this year.$0.36$0.05$0.32$0.50$0.51$0.01
2012Summary only. Only limited summary data is available for this year.$0.38$0.05$0.33$0.43$0.40$0.03
2011Summary only. Only limited summary data is available for this year.$0.37$0.08$0.29$0.44$0.39$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.04$0.25$0.38