Civic Intelligence

Iey-Sst Parents Association

EIN 91-1360084 • 501(c)3 • Spokane, WA

Profile

Promotion of competitive amatuer swimming by providing well coached swim team open to all youth in the spokane area.

PO Box 9920Spokane, WA 98209

www.spokaneareaswimming.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

2nd percentile

-3240%

Higher net margin than 2% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-99%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$0

Down $53,775 (-100%) from 2020

Liabilities

Down

$0

Down $10,326 (-100%) from 2020

Net Assets

Down

$0

Down $43,449 (-100%) from 2020

Revenue

Down

$1,341

Down $101,792 (-99%) from 2020

Expenses

Down

$44,790

Down $68,461 (-60%) from 2020

Net Income

Down

-$43,449

Down $33,331 (-329%) from 2020

Trend Graphs

Balance Sheet Trend

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

$80K$60K$40K$20K$0-$20KAssets 2011: $3,510Liabilities 2011: $2,372Net Assets 2011: $1,1382011Assets 2012: $19,083Liabilities 2012: $14,311Net Assets 2012: $4,7722012Assets 2013: $10,362Liabilities 2013: $14,193Net Assets 2013: -$3,8312013Assets 2014: $19,730Liabilities 2014: $11,123Net Assets 2014: $8,6072014Assets 2015: $27,271Liabilities 2015: $14,262Net Assets 2015: $13,0092015Assets 2016: $20,956Liabilities 2016: $16,024Net Assets 2016: $4,9322016Assets 2017: $34,197Liabilities 2017: $11,893Net Assets 2017: $22,3042017Assets 2018: $41,044Liabilities 2018: $13,675Net Assets 2018: $27,3692018Assets 2019: $64,855Liabilities 2019: $11,288Net Assets 2019: $53,5672019Assets 2020: $53,775Liabilities 2020: $10,326Net Assets 2020: $43,4492020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $203,896Expenses 2011: $213,880Net Income 2011: -$9,9842011Expenses 2012: $176,8932012Expenses 2013: $141,8542013Revenue 2014: $130,372Expenses 2014: $117,934Net Income 2014: $12,4382014Revenue 2015: $166,081Expenses 2015: $161,679Net Income 2015: $4,4022015Revenue 2016: $155,853Expenses 2016: $163,930Net Income 2016: -$8,0772016Revenue 2017: $169,965Expenses 2017: $152,593Net Income 2017: $17,3722017Revenue 2018: $172,789Expenses 2018: $167,724Net Income 2018: $5,0652018Revenue 2019: $208,867Expenses 2019: $182,669Net Income 2019: $26,1982019Revenue 2020: $103,133Expenses 2020: $113,251Net Income 2020: -$10,1182020Revenue 2021: $1,341Expenses 2021: $44,790Net Income 2021: -$43,4492021

Highlighted filing

2021

Revenue$1,341
Expenses$44,790
Net Income-$43,449

Filings

Latest Detailed Filing

The latest 2021 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Nov 23, 2016
Return Version
2015v2.1
Gross Receipts
$155,853
Mission and Program Overview

Mission

Promotion of competitive amatuer swimming by providing well coached swim team open to all youth in the spokane area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$27,271$20,956▼ $6,315
Rtn Earn Endowment Incm Other Fnds$13,009$4,932▼ $8,077
Total Assets$27,271$20,956▼ $6,315
Liabilities
Other Liabilities$10,000$10,000→ $0
Accounts Payable and Accrued Expenses$4,262$6,024▲ $1,762
Total Liabilities$14,262$16,024▲ $1,762
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,009$4,932▼ $8,077
Total Liabilities and Net Assets / Fund Balance$27,271$20,956▼ $6,315
Compensation and Service Providers

Board Members and Trustees

NameTitle
Timothy LewisPresident
Deanna GouguenPast Preside
Cindy EnglandRegistrar an
Lissa DonohueSecretary
Casi RussertTreasurer
Scott GingrasVice Preside
Andrea Evans-davisVolunteer Co
Revenue and Support

Revenue Composition

Contributions and Grants
$77,570
Program Service Revenue
$78,283
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-8,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,928
Salaries, Compensation, and Employee Benefits$59,002
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,309--$58,309
Other Expenses$11,185--$11,185
Travel$10,539--$10,539
Payment Travel Entrtnmnt Publicly Ofcl$7,392--$7,392
All Other Expenses$7,173--$7,173
Fees for Services Accounting$3,495--$3,495
Office Expenses$888--$888
Payroll Taxes$693--$693
Advertising$37--$37
Total Functional Expenses$163,930$0$0$163,930
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
Foundation Funds$10,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The organization has members that have power to elect or appoint members of the governing body.

Form 990, Page 6, Part VI, Line 7B

Decisions are subject to approval by the governing body.

Form 990, Page 6, Part VI, Line 11B

The tax return is reviewed by the board and approved before filing.

Form 990, Page 6, Part VI, Line 18

Tax return is available upon request.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Iey-sst Parents Association
EIN
91-1360084
Phone
5094485941
Address
PO BOX 9920, SPOKANE, WA 98209
Doing Business As
Spokane Area Swimming

Signing Officer

Name
Timothy Lewis
Title
President
Phone
5094485941
Signed
2016-11-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Lewis
Formed
1986
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Kavadias Hall Pllc
Address
1124 W RIVERSIDE AVE STE 215, SPOKANE, WA 99201-1109
Preparer
Jeff Kavadias
Phone
5093210265
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

OTHER EXPENSES

Raw XML Appendix329 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/TotLiabNetAssetsFundBalanceGrp/EOYAmt020956
IRS990/TravelGrp/ProgramServicesAmt010539
IRS990/TravelGrp/TotalAmt010539
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.SPOKANEAREASWIMMING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY LEWIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05094485941
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IEY-SST PARENTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0IEY-
ReturnHeader/Filer/EIN0911360084
ReturnHeader/Filer/PhoneNum05094485941
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9920
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098209
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471545249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KAVADIAS HALL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01124 W RIVERSIDE AVE STE 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992011109
ReturnHeader/PreparerPersonGrp/PhoneNum05093210265
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF KAVADIAS
ReturnHeader/ReturnTs02016-11-28T11:41:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

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