Civic Intelligence

Spokane County Sheriff Community Oriented Policing Effort

990 • Fiscal year 2018 • EIN 91-1645413

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 07, 2019

12710 East Sprague AvenueSpokane Valley, WA 99216

(509) 477-3376

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

43rd percentile

0.5%

Higher net margin than 43% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$58,425

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

42nd percentile

-1.6%

Faster asset growth than 42% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

3.5%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$216,251

Down $3,424 (-1.6%) from 2017

Net Assets

Down

$216,219

Down $3,423 (-1.6%) from 2017

Liabilities

Down

$32

Down $1 (-3.0%) from 2017

Revenue

Up

$306,134

Up $10,335 (+3.5%) from 2017

Expenses

Up

$304,561

Up $314 (+0.1%) from 2017

Net Income

Up

$1,573

Up $10,021 (+119%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $139,199Liabilities 2011: $2,267Net Assets 2011: $136,9322011Assets 2012: $130,811Liabilities 2012: $3,0192012Assets 2013: $130,941Liabilities 2013: $302Net Assets 2013: $130,6392013Assets 2014: $181,162Liabilities 2014: $43Net Assets 2014: $181,1192014Assets 2015: $203,246Liabilities 2015: $46Net Assets 2015: $203,2002015Assets 2016: $228,215Liabilities 2016: $35Net Assets 2016: $228,1802016Assets 2017: $219,675Liabilities 2017: $33Net Assets 2017: $219,6422017Assets 2018: $216,251Liabilities 2018: $32Net Assets 2018: $216,2192018Assets 2019: $242,757Liabilities 2019: $151Net Assets 2019: $242,6062019Assets 2020: $262,464Liabilities 2020: $129Net Assets 2020: $262,3352020Assets 2021: $361,580Liabilities 2021: $165Net Assets 2021: $361,4152021Assets 2022: $437,960Liabilities 2022: $285Net Assets 2022: $437,6752022Assets 2023: $540,268Liabilities 2023: $34,940Net Assets 2023: $505,3282023Assets 2024: $615,837Liabilities 2024: $27,081Net Assets 2024: $588,7562024

Highlighted filing

2018

Assets$216,251
Liabilities$32
Net Assets$216,219

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $160,548Expenses 2011: $168,670Net Income 2011: -$8,1222011Revenue 2012: $159,589Expenses 2012: $168,729Net Income 2012: -$9,1402012Revenue 2013: $244,328Expenses 2013: $241,483Net Income 2013: $2,8452013Revenue 2014: $287,671Expenses 2014: $237,191Net Income 2014: $50,4802014Revenue 2015: $258,226Expenses 2015: $236,145Net Income 2015: $22,0812015Revenue 2016: $297,810Expenses 2016: $272,830Net Income 2016: $24,9802016Revenue 2017: $295,799Expenses 2017: $304,247Net Income 2017: -$8,4482017Revenue 2018: $306,134Expenses 2018: $304,561Net Income 2018: $1,5732018Revenue 2019: $326,647Expenses 2019: $305,422Net Income 2019: $21,2252019Revenue 2020: $327,172Expenses 2020: $312,212Net Income 2020: $14,9602020Revenue 2021: $413,126Expenses 2021: $316,055Net Income 2021: $97,0712021Revenue 2022: $472,353Expenses 2022: $390,424Net Income 2022: $81,9292022Revenue 2023: $523,593Expenses 2023: $455,940Net Income 2023: $67,6532023Revenue 2024: $538,501Expenses 2024: $455,073Net Income 2024: $83,4282024

Highlighted filing

2018

Revenue$306,134
Expenses$304,561
Net Income$1,573
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 7, 2019
Return Version
2018v3.1
Gross Receipts
$308,537
Mission and Program Overview

Mission

To coordinate community policing efforts aimed at crime prevention.

SCOPE coordinates community policing efforts and assists communities with operation of community substations aimed at crime prevention.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$189,468$187,306▼ $2,162
Savings and Temporary Cash Investments$28,780$27,585▼ $1,195
Land, Buildings, and Equipment, Net$1,427$1,360▼ $67
Total Assets$219,675$216,251▼ $3,424
Liabilities
Accounts Payable and Accrued Expenses$33$32▼ $1
Total Liabilities$33$32▼ $1
Net Assets / Fund Balance
Unrestricted Net Assets$219,642$216,219▼ $3,423
Total Net Assets Fund Balance$219,642$216,219▼ $3,423
Total Liabilities and Net Assets / Fund Balance$219,675$216,251▼ $3,424

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,360$48,160$49,520
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard ScottExecutive DirectorFT$58,425$58,425

Board Members and Trustees

NameTitle
Ken WisenorPresident
Chuck HafnerVice President
Bill BatesDirector
Jim KaufmanDirector
Marilyn ClineDirector
Chuck StockerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$294,334
Program Service Revenue
$0
Investment Income
$3,812
Other Revenue
$7,988
All Other Contributions
$36,334
Change in Net Assets
$1,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,423
Other Expenses$145,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$88,350--$88,350
Current Officers, Directors, Trustees, and Key Employees$58,425--$58,425
Office Expenses$32,817--$32,817
Occupancy$32,560--$32,560
Payroll Taxes$12,648--$12,648
Fees for Services Accounting-$8,375-$8,375
Travel$5,318--$5,318
Advertising$5,093--$5,093
Other Expenses$3,070--$3,070
All Other Expenses$2,767--$2,767
Insurance$1,855--$1,855
Depreciation Depletion$67--$67
Total Functional Expenses$296,186$8,375$0$304,561
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,391
Fundraising Direct Expenses$2,403
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 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
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 by the 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 15

Board of Directors annually reviews compensation for comparability and current employment conditions in the local market to determine compensation for staff.

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: 12710 East Sprague Avenue, Spokane, WA 99216.

Filing and Contact Details

Filer

Filer Name
Spokane County Sheriff Community
EIN
91-1645413
Phone
5094773376
Address
12710 East Sprague Avenue, Spokane Valley, WA 99216

Signing Officer

Name
Richard Scott
Title
Executive Director
Phone
5094773376
Signed
2019-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Scott
Formed
1994
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
5
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
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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 was prepared by the 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/ExplanationTxt1Board of Directors annually reviews compensation for comparability and current employment conditions in the local market to determine compensation for staff.
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: 12710 East Sprague Avenue, Spokane, WA 99216.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
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IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08375
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0296186
IRS990/TotalFunctionalExpensesGrp/TotalAmt0304561
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033
IRS990/TotalLiabilitiesEOYAmt032
IRS990/TotalLiabilitiesGrp/BOYAmt033
IRS990/TotalLiabilitiesGrp/EOYAmt032
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0219642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0216219
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0296186
IRS990/TotalReportableCompFromOrgAmt058425
IRS990/TotalRevenueGrp/ExclusionAmt011800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0306134
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0450
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0219675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0216251
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05318
IRS990/TravelGrp/TotalAmt05318
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0219642
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0216219
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012710 East Sprague Avenue
IRS990/USAddress/CityNm0Spokane Valley
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099216
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0http://www.scopespokanewa.org/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD SCOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05094773376
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spokane County Sheriff Community
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Oriented Policing Effort
ReturnHeader/Filer/BusinessNameControlTxt0SPOK
ReturnHeader/Filer/EIN0911645413
ReturnHeader/Filer/PhoneNum05094773376
ReturnHeader/Filer/USAddress/AddressLine1Txt012710 East Sprague Avenue
ReturnHeader/Filer/USAddress/CityNm0Spokane Valley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099216
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId073FA8969746D6707F9D42028826E815FF2F99946
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BB2AC30269F7780B330423FB8C0571A23705F2F4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0207.114.231.3
ReturnHeader/FilingSecurityInformation/IPDt02019-09-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:59:57
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/PreparationDt02019-09-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT OPPERUD CPA
ReturnHeader/ReturnTs02019-09-16T14:47:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.16$0.27$5.89$5.39$4.55$0.83
2023Summary only. Only limited summary data is available for this year.$5.40$0.35$5.05$5.24$4.56$0.68
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.38$0.00$4.38$4.72$3.90$0.82
2021Summary only. Only limited summary data is available for this year.$3.62$0.00$3.61$4.13$3.16$0.97
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.00$2.62$3.27$3.12$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.00$2.43$3.27$3.05$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.16$0.00$2.16$3.06$3.05$0.02
2017Summary only. Only limited summary data is available for this year.$2.20$0.00$2.20$2.96$3.04$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$2.98$2.73$0.25
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$2.58$2.36$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$2.88$2.37$0.50
2013Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$2.44$2.41$0.03
2012Summary only. Only limited summary data is available for this year.$1.31$0.03$1.60$1.69$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.02$1.37$1.61$1.69$0.08
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • <$500k nonprofits