Civic Intelligence

Spokane Cops

990 • Fiscal year 2023 • EIN 91-1629318

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 10, 2024

1720 N Ash StreetSpokane, WA 99208

(509) 625-3300

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

39th percentile

-0.6%

Higher net margin than 39% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

79th percentile

$75,919

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

36th percentile

-1.2%

Faster asset growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-20%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$257,220

Down $3,165 (-1.2%) from 2022

Net Assets

Down

$255,846

Down $3,532 (-1.4%) from 2022

Liabilities

Up

$1,374

Up $367 (+36%) from 2022

Revenue

Down

$582,905

Down $141,976 (-20%) from 2022

Expenses

Down

$586,437

Down $84,365 (-13%) from 2022

Net Income

Down

-$3,532

Down $57,611 (-107%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $173,382Liabilities 2011: $996Net Assets 2011: $172,3862011Assets 2012: $169,449Liabilities 2012: $384Net Assets 2012: $169,0652012Assets 2013: $160,247Liabilities 2013: $377Net Assets 2013: $159,8702013Assets 2014: $147,991Liabilities 2014: $368Net Assets 2014: $147,6232014Assets 2015: $232,057Liabilities 2015: $435Net Assets 2015: $231,6222015Assets 2016: $225,972Liabilities 2016: $10,835Net Assets 2016: $215,1372016Assets 2017: $200,790Liabilities 2017: $270Net Assets 2017: $200,5202017Assets 2018: $192,646Liabilities 2018: $11,230Net Assets 2018: $181,4162018Assets 2019: $203,139Liabilities 2019: $463Net Assets 2019: $202,6762019Assets 2020: $202,695Liabilities 2020: $1,314Net Assets 2020: $201,3812020Assets 2021: $206,074Liabilities 2021: $775Net Assets 2021: $205,2992021Assets 2022: $260,385Liabilities 2022: $1,007Net Assets 2022: $259,3782022Assets 2023: $257,220Liabilities 2023: $1,374Net Assets 2023: $255,8462023Assets 2024: $215,049Liabilities 2024: $942Net Assets 2024: $214,1072024

Highlighted filing

2023

Assets$257,220
Liabilities$1,374
Net Assets$255,846

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $260,1252011Expenses 2012: $259,9712012Revenue 2013: $264,478Expenses 2013: $273,673Net Income 2013: -$9,1952013Revenue 2014: $262,453Expenses 2014: $274,700Net Income 2014: -$12,2472014Revenue 2015: $440,099Expenses 2015: $356,101Net Income 2015: $83,9982015Revenue 2016: $448,365Expenses 2016: $464,850Net Income 2016: -$16,4852016Revenue 2017: $447,320Expenses 2017: $461,937Net Income 2017: -$14,6172017Revenue 2018: $476,139Expenses 2018: $495,243Net Income 2018: -$19,1042018Revenue 2019: $523,669Expenses 2019: $502,409Net Income 2019: $21,2602019Revenue 2020: $592,316Expenses 2020: $593,611Net Income 2020: -$1,2952020Revenue 2021: $613,764Expenses 2021: $609,846Net Income 2021: $3,9182021Revenue 2022: $724,881Expenses 2022: $670,802Net Income 2022: $54,0792022Revenue 2023: $582,905Expenses 2023: $586,437Net Income 2023: -$3,5322023Revenue 2024: $542,909Expenses 2024: $584,648Net Income 2024: -$41,7392024

Highlighted filing

2023

Revenue$582,905
Expenses$586,437
Net Income-$3,532
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 10, 2024
Return Version
2023v5.1
Gross Receipts
$582,905
Mission and Program Overview

Mission

To coordinate community policing programs.

To coordinate community policing efforts and assist with the operation of neighborhood substations aimed at crime prevention.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$216,105$222,061▲ $5,956
Land, Buildings, and Equipment, Net$30,514$22,775▼ $7,739
Prepaid Expenses and Deferred Charges$13,766$12,384▼ $1,382
Total Assets$260,385$257,220▼ $3,165
Liabilities
Accounts Payable and Accrued Expenses$1,007$1,374▲ $367
Total Liabilities$1,007$1,374▲ $367
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$259,378$255,846▼ $3,532
Total Net Assets Fund Balance$259,378$255,846▼ $3,532
Total Liabilities and Net Assets / Fund Balance$260,385$257,220▼ $3,165

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,965$115,008$121,973
Leasehold Improvements$15,810$20,411$36,221
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
T Jeff JohnsonExecutive Director since 03/16/24FT$65,348$10,571$75,919
Richard ScottInterim Executive Director-$8,198$2,149$10,347
Patrick A StrikerExecutive Director thru 01/20/24FT$6,699-$6,699
Revenue and Support

Revenue Composition

Contributions and Grants
$580,432
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,473
All Other Contributions
$15,307
Change in Net Assets
$-3,532
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$322,199
Other Expenses$264,238
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,413--$185,413
Occupancy$80,696--$80,696
Current Officers, Directors, Trustees, and Key Employees$80,245--$80,245
Insurance$34,326--$34,326
Other Employee Benefits$28,499--$28,499
Payroll Taxes$22,745--$22,745
Office Expenses$17,329--$17,329
Travel$16,817--$16,817
Fees for Services Accounting$15,430--$15,430
Advertising$14,131--$14,131
Information Technology$5,987--$5,987
Pension Plan Contributions$5,297--$5,297
Fees for Services Other$3,990--$3,990
Depreciation Depletion$3,240--$3,240
Other Expenses$1,758--$1,758
Fees for Services Legal$1,221--$1,221
All Other Expenses$391--$391
Total Functional Expenses$586,437$0$0$586,437
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11B

The Form 990 was prepared under the direction of the Executive Director by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. The Form 990 was reviewed and approved for filing by the executive director. Prior to filing the Form 990 was available for review by the Board of Directors.

Form 990, Part VI, Section B, line 15A

The Board of Directors annually reviews and approves staff compensation. The Board's review includes consideration of duties and responsibilities of employees, employee performance evaluations, local area cost of living adjustments, and salaries and wages of comparable employees in the local area.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, financial statements and Form 990 available to the public by contacting the organization in writing at: 1720 N Ash Street, Spokane, WA 99208.

Filing and Contact Details

Filer

Filer Name
Spokane COPS
EIN
91-1629318
Phone
5096253300
Address
1720 N Ash Street, Spokane, WA 99208

Signing Officer

Name
Jeff Johnson
Title
Executive Director
Phone
5096253300
Signed
2024-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Johnson
Formed
1995
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
450

Preparer

Firm
Schoedel & Schoedel Cpas Pllc
Address
422 W RIVERSIDE AVE STE 1420, SPOKANE, WA 99201-0395
Preparer
Scott Opperud CPA
Phone
5097472158
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IRS990/Form990PartVIISectionAGrp/PersonNm0Scott Burkart
IRS990/Form990PartVIISectionAGrp/PersonNm1Kelly Cruz
IRS990/Form990PartVIISectionAGrp/PersonNm2Trevor Herrin CPA
IRS990/Form990PartVIISectionAGrp/PersonNm3Victor Frazier Volunteer Liason
IRS990/Form990PartVIISectionAGrp/PersonNm4Brandy Dickinson Compliance Inspect
IRS990/Form990PartVIISectionAGrp/PersonNm5Jonathan Bingle City Council
IRS990/Form990PartVIISectionAGrp/PersonNm6Major Mike McNabb Spokane Police Li
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IRS990/Form990PartVIISectionAGrp/PersonNm10T Jeff Johnson
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Interim Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Director since 03/16/24
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0591338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0518322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03014174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02450
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05725
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0313
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0292
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08795
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt014268
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt023
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07773
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07796
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99450
IRS990ScheduleA/PublicSupportPY170Pct00.99770
IRS990ScheduleA/PublicSupportTotal170Amt03014174
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0580432
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0712079
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0612003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0591338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0518322
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03014174
IRS990ScheduleA/TotalSupportAmt03030765
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt06965
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0115008
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121973
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015810
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020411
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt036221
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022775
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 was prepared under the direction of the Executive Director by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. The Form 990 was reviewed and approved for filing by the executive director. Prior to filing the Form 990 was available for review by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors annually reviews and approves staff compensation. The Board's review includes consideration of duties and responsibilities of employees, employee performance evaluations, local area cost of living adjustments, and salaries and wages of comparable employees in the local area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents, conflict of interest policy, financial statements and Form 990 available to the public by contacting the organization in writing at: 1720 N Ash Street, Spokane, WA 99208.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0260385
IRS990/TotalAssetsEOYAmt0257220
IRS990/TotalAssetsGrp/BOYAmt0260385
IRS990/TotalAssetsGrp/EOYAmt0257220
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0580432
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0586437
IRS990/TotalFunctionalExpensesGrp/TotalAmt0586437
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01007
IRS990/TotalLiabilitiesEOYAmt01374
IRS990/TotalLiabilitiesGrp/BOYAmt01007
IRS990/TotalLiabilitiesGrp/EOYAmt01374
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0259378
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0255846
IRS990/TotalOtherCompensationAmt012720
IRS990/TotalProgramServiceExpensesAmt0586437
IRS990/TotalReportableCompFromOrgAmt080245
IRS990/TotalRevenueGrp/ExclusionAmt02450
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt023
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0582905
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0450
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0260385
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0257220
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt016817
IRS990/TravelGrp/TotalAmt016817
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01720 N Ash Street
IRS990/USAddress/CityNm0Spokane
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099208
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0Spokanecops.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeff Johnson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05096253300
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spokane COPS
ReturnHeader/Filer/BusinessNameControlTxt0SPOK
ReturnHeader/Filer/EIN0911629318
ReturnHeader/Filer/PhoneNum05096253300
ReturnHeader/Filer/USAddress/AddressLine1Txt01720 N Ash Street
ReturnHeader/Filer/USAddress/CityNm0Spokane
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099208
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910614823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHOEDEL & SCHOEDEL CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0422 W RIVERSIDE AVE STE 1420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992010395
ReturnHeader/PreparerPersonGrp/PhoneNum05097472158
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT OPPERUD CPA
ReturnHeader/ReturnTs02024-11-12T13:26:42-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.15$0.01$2.14$5.43$5.85$0.42
2023Detailed filing. Detailed filing data is available for this year.$2.57$0.01$2.56$5.83$5.86$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.60$0.01$2.59$7.25$6.71$0.54
2021Detailed filing. Detailed filing data is available for this year.$2.06$0.01$2.05$6.14$6.10$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.03$0.01$2.01$5.92$5.94$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$5.24$5.02$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.11$1.81$4.76$4.95$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$4.47$4.62$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.26$0.11$2.15$4.48$4.65$0.16
2015Detailed filing. Detailed filing data is available for this year.$2.32$0.00$2.32$4.40$3.56$0.84
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$2.62$2.75$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$2.64$2.74$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.00$1.69$2.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.01$1.72$2.60
Peer Organizations

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