Civic Intelligence

Washington State Chiropractic Assoc

990 • Fiscal year 2015 • EIN 91-1511660

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 25, 2016

3006 Northup Way Suite 100Bellevue, WA 98004

(206) 868-6055

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Net Margin

32nd percentile

-1.0%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

81st percentile

$128,478

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Asset Growth

29th percentile

-3.8%

Faster asset growth than 29% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

56th percentile

5.1%

Faster revenue growth than 56% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$173,408

Down $6,864 (-3.8%) from 2014

Net Assets

Down

$173,198

Down $7,074 (-3.9%) from 2014

Liabilities

Up

$210

Up $210 from 2014

Revenue

Up

$733,557

Up $35,476 (+5.1%) from 2014

Expenses

Down

$740,716

Down $12,686 (-1.7%) from 2014

Net Income

Up

-$7,159

Up $48,162 (+87%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $161,599Liabilities 2011: $0Net Assets 2011: $161,5992011Assets 2012: $215,322Liabilities 2012: $0Net Assets 2012: $215,3222012Assets 2013: $235,593Liabilities 2013: $0Net Assets 2013: $235,5932013Assets 2014: $180,272Liabilities 2014: $0Net Assets 2014: $180,2722014Assets 2015: $173,408Liabilities 2015: $210Net Assets 2015: $173,1982015Assets 2016: $147,572Liabilities 2016: $0Net Assets 2016: $147,5722016Assets 2017: $123,069Liabilities 2017: $5Net Assets 2017: $123,0642017Assets 2018: $134,856Liabilities 2018: $11Net Assets 2018: $134,8452018Assets 2019: $102,955Liabilities 2019: $4Net Assets 2019: $102,9512019Assets 2020: $164,721Liabilities 2020: $1,425Net Assets 2020: $163,2962020Assets 2021: $426,137Liabilities 2021: $62Net Assets 2021: $426,0752021Assets 2022: $336,927Liabilities 2022: $0Net Assets 2022: $336,9272022Assets 2023: $247,900Liabilities 2023: $122Net Assets 2023: $247,7782023Assets 2024: $256,618Liabilities 2024: $10Net Assets 2024: $256,6082024

Highlighted filing

2015

Assets$173,408
Liabilities$210
Net Assets$173,198

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $688,8402011Revenue 2012: $716,149Expenses 2012: $662,426Net Income 2012: $53,7232012Revenue 2013: $718,786Expenses 2013: $698,515Net Income 2013: $20,2712013Revenue 2014: $698,081Expenses 2014: $753,402Net Income 2014: -$55,3212014Revenue 2015: $733,557Expenses 2015: $740,716Net Income 2015: -$7,1592015Revenue 2016: $692,127Expenses 2016: $717,753Net Income 2016: -$25,6262016Revenue 2017: $704,125Expenses 2017: $728,633Net Income 2017: -$24,5082017Revenue 2018: $702,562Expenses 2018: $690,781Net Income 2018: $11,7812018Revenue 2019: $732,274Expenses 2019: $764,168Net Income 2019: -$31,8942019Revenue 2020: $703,826Expenses 2020: $643,481Net Income 2020: $60,3452020Revenue 2021: $1,042,175Expenses 2021: $779,396Net Income 2021: $262,7792021Revenue 2022: $682,061Expenses 2022: $771,209Net Income 2022: -$89,1482022Revenue 2023: $766,741Expenses 2023: $855,890Net Income 2023: -$89,1492023Revenue 2024: $800,994Expenses 2024: $792,164Net Income 2024: $8,8302024

Highlighted filing

2015

Revenue$733,557
Expenses$740,716
Net Income-$7,159
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 25, 2016
Return Version
2015v2.1
Gross Receipts
$733,557
Mission and Program Overview

Mission

Professional trade association for chiropractors

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,275$83,937▲ $26,662
Savings and Temporary Cash Investments$109,205$79,213▼ $29,992
Land, Buildings, and Equipment, Net$11,476$7,857▼ $3,619
Total Assets$180,357$173,408▼ $6,949
Other Assets Total$2,401$2,401→ $0
Liabilities
Other Liabilities-$210-
Total Liabilities$0$210▲ $210
Net Assets / Fund Balance
Unrestricted Net Assets$180,357$173,198▼ $7,159
Total Net Assets Fund Balance$180,357$173,198▼ $7,159
Total Liabilities and Net Assets / Fund Balance$180,357$173,408▼ $6,949

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,857$101,939$109,796
Compensation and Service Providers

Employees

NameTitleBaseTotal
Lori GrassiExecutive Di$128,478$128,478

Board Members and Trustees

NameTitle
Stephanie GreenallPresident
Garry Baldwin DcPresident-el
David Butters DcBoard Member
Diane M Sherwood-palmer DcBoard Member
Mark Jones DcBoard Member
Nicholas MartinBoard Member
Paul ReedBoard Member
Phillip Kriss DcBoard Member
Ron WilcoxBoard Member
Shannon Eyford DcBoard Member
Shawn Gay DcBoard Member
Thomas Hurst DcBoard Member
William Pratt DcBoard Member
Randy BazePast Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$656,061
Investment Income
$9
Other Revenue
$77,487
Change in Net Assets
$-7,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$461,510
Salaries, Compensation, and Employee Benefits$279,206
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$129,906
Current Officers, Directors, Trustees, and Key Employees---$128,478
Other Salaries and Wages---$108,716
Occupancy---$36,555
Payroll Taxes---$22,207
Other Expenses---$21,571
Other Employee Benefits---$19,805
Depreciation Depletion---$3,619
Total Functional Expenses$0$0$0$740,716
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$210
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 6

The organization is a washington state non-profit stock corporation; no person has any right to receive distributions of income or assets from the corporation

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

The membership of the organization elects the board members of the governing body and also approve changes to the organizations by-laws

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

Form 990 is provided to entire governing board; executive director reviews form 990 with cpa preparer; executive director reviews form 990 with executive committee and treasurer of the governing board; executive director files form 990 once approved by the executive committee and treasurer.

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

The executive director and the governing body, with the assistance of the organization's independent legal counsel, monitor and enforce the organization's conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

Executive director's compensation is set annually by the governing body following a comprehensive performance analysis and salary survey for executive directors of like-sized organizations. The board members of the governing body are all volunteers and receive zero compensation.

Form 990, Page 6, Part VI, Line 19

The organization makes its various documents available to the public upon request and appointment to review such documents at the organization's business offices during regular business hours.

Filing and Contact Details

Filer

Filer Name
Washington State Chiropractic Assoc
EIN
91-1511660
Phone
2068686055
Address
3006 NORTHUP WAY SUITE 100, BELLEVUE, WA 98004

Signing Officer

Name
Lori Grassi
Title
Executive Director
Phone
2068686055
Signed
2016-07-25

Organization Details

Principal Officer
Lori Grassi
Formed
1990
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
Employees
5

Preparer

Firm
Benton Bray Ps
Address
3006 NORTHUP WAY SUITE 100, BELLEVUE, WA 98004
Preparer
Brian F Bray
Phone
4258278100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Equipment leasing 17,987 0 0 bank & credit card fees 17,567 0 0 government affairs 14,938 0 0 board of directors 12,266 0 0 other expenses 9,731 0 0 professional services fee 7,471 0 0 organizational develop. 7,181 0 0 book sales expense 5,732 0 0 software subscription fee 5,273 0 0 phone 4,645 0 0 contract labor 3,793 0 0 office supplies 3,688 0 0 reconciliation difference 3,498 0 0 postage 3,365 0 0 computer supplies 2,997 0 0 legal fund 2,500 0 0 insurance 2,445 0 0 payroll expenses 1,818 0 0 taxes & licenses 1,597 0 0 staff expense 1,123 0 0 software expense 206 0 0 miscellaneous 85 0 0

Raw XML Appendix361 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/SavingsAndTempCashInvstGrp/EOYAmt079213
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0101939
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0210
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt0210
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A WASHINGTON STATE NON-PROFIT STOCK CORPORATION; NO PERSON HAS ANY RIGHT TO RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS FROM THE CORPORATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP OF THE ORGANIZATION ELECTS THE BOARD MEMBERS OF THE GOVERNING BODY AND ALSO APPROVE CHANGES TO THE ORGANIZATIONS BY-LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO ENTIRE GOVERNING BOARD; EXECUTIVE DIRECTOR REVIEWS FORM 990 WITH CPA PREPARER; EXECUTIVE DIRECTOR REVIEWS FORM 990 WITH EXECUTIVE COMMITTEE AND TREASURER OF THE GOVERNING BOARD; EXECUTIVE DIRECTOR FILES FORM 990 ONCE APPROVED BY THE EXECUTIVE COMMITTEE AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR AND THE GOVERNING BODY, WITH THE ASSISTANCE OF THE ORGANIZATION'S INDEPENDENT LEGAL COUNSEL, MONITOR AND ENFORCE THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE DIRECTOR'S COMPENSATION IS SET ANNUALLY BY THE GOVERNING BODY FOLLOWING A COMPREHENSIVE PERFORMANCE ANALYSIS AND SALARY SURVEY FOR EXECUTIVE DIRECTORS OF LIKE-SIZED ORGANIZATIONS. THE BOARD MEMBERS OF THE GOVERNING BODY ARE ALL VOLUNTEERS AND RECEIVE ZERO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS VARIOUS DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND APPOINTMENT TO REVIEW SUCH DOCUMENTS AT THE ORGANIZATION'S BUSINESS OFFICES DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT LEASING 17,987 0 0 BANK & CREDIT CARD FEES 17,567 0 0 GOVERNMENT AFFAIRS 14,938 0 0 BOARD OF DIRECTORS 12,266 0 0 OTHER EXPENSES 9,731 0 0 PROFESSIONAL SERVICES FEE 7,471 0 0 ORGANIZATIONAL DEVELOP. 7,181 0 0 BOOK SALES EXPENSE 5,732 0 0 SOFTWARE SUBSCRIPTION FEE 5,273 0 0 PHONE 4,645 0 0 CONTRACT LABOR 3,793 0 0 OFFICE SUPPLIES 3,688 0 0 RECONCILIATION DIFFERENCE 3,498 0 0 POSTAGE 3,365 0 0 COMPUTER SUPPLIES 2,997 0 0 LEGAL FUND 2,500 0 0 INSURANCE 2,445 0 0 PAYROLL EXPENSES 1,818 0 0 TAXES & LICENSES 1,597 0 0 STAFF EXPENSE 1,123 0 0 SOFTWARE EXPENSE 206 0 0 MISCELLANEOUS 85 0 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0740716
IRS990/TotalGrossUBIAmt039958
IRS990/TotalLiabilitiesEOYAmt0210
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IRS990/TotalProgramServiceRevenueAmt0656061
IRS990/TotalReportableCompFromOrgAmt0128478
IRS990/TotalRevenueGrp/ExclusionAmt08825
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0684774
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0733557
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt039958
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0180357
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0180357
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt021400 INTERNATIONAL BLVD STE 207
IRS990/USAddress/CityNm0SEATAC
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098198
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.CHIROHEALTH.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LORI GRASSI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02068686055
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASHINGTON STATE CHIROPRACTIC ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0WASH
ReturnHeader/Filer/EIN0911511660
ReturnHeader/Filer/PhoneNum02068686055
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ReturnHeader/Filer/USAddress/CityNm0BELLEVUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911534666
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENTON BRAY PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03006 NORTHUP WAY SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum04258278100
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN F BRAY
ReturnHeader/ReturnTs02016-08-01T18:13:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.80$0.79$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.77$0.86$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.68$0.77$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$1.04$0.78$0.26
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.70$0.64$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.73$0.76$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.70$0.69$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.70$0.73$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.69$0.72$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.73$0.74$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.70$0.75$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.72$0.70$0.02
2012Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.72$0.66$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.69