Civic Intelligence

Highline Heritage Museum

990 • Fiscal year 2016 • EIN 91-1655243

Oct 01, 2015 to Sep 30, 2016 • Filed on May 25, 2017

PO Box 317Burien, WA 98062

(206) 246-6354

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

92nd percentile

49%

Higher net margin than 92% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-23%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,567,674

Up $154,929 (+11%) from 2015

Net Assets

Up

$1,530,919

Up $153,113 (+11%) from 2015

Liabilities

Up

$36,755

Up $1,816 (+5.2%) from 2015

Revenue

Down

$312,892

Down $95,675 (-23%) from 2015

Expenses

Up

$159,779

Up $47,143 (+42%) from 2015

Net Income

Down

$153,113

Down $142,818 (-48%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,193,622Liabilities 2011: $21,537Net Assets 2011: $1,172,0852011Assets 2012: $1,155,309Liabilities 2012: $38,320Net Assets 2012: $1,116,9892012Assets 2013: $1,161,392Liabilities 2013: $96,339Net Assets 2013: $1,065,0532013Assets 2014: $1,141,859Liabilities 2014: $59,984Net Assets 2014: $1,081,8752014Assets 2015: $1,412,745Liabilities 2015: $34,939Net Assets 2015: $1,377,8062015Assets 2016: $1,567,674Liabilities 2016: $36,755Net Assets 2016: $1,530,9192016Assets 2017: $2,605,275Liabilities 2017: $231,006Net Assets 2017: $2,374,2692017Assets 2018: $3,753,206Liabilities 2018: $609,390Net Assets 2018: $3,143,8162018Assets 2019: $3,830,007Liabilities 2019: $607,907Net Assets 2019: $3,222,1002019Assets 2020: $3,544,720Liabilities 2020: $392,099Net Assets 2020: $3,152,6212020Assets 2021: $3,391,028Liabilities 2021: $306,218Net Assets 2021: $3,084,8102021Assets 2022: $3,209,423Liabilities 2022: $289,762Net Assets 2022: $2,919,6612022Assets 2023: $3,052,013Liabilities 2023: $280,378Net Assets 2023: $2,771,6352023Assets 2024: $2,922,177Liabilities 2024: $69,216Net Assets 2024: $2,852,9612024Assets 2025: $2,916,102Liabilities 2025: $50,003Net Assets 2025: $2,866,0992025

Highlighted filing

2016

Assets$1,567,674
Liabilities$36,755
Net Assets$1,530,919

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $113,314Expenses 2011: $180,186Net Income 2011: -$66,8722011Expenses 2012: $134,5562012Expenses 2013: $148,5712013Revenue 2014: $109,755Expenses 2014: $107,135Net Income 2014: $2,6202014Revenue 2015: $408,567Expenses 2015: $112,636Net Income 2015: $295,9312015Revenue 2016: $312,892Expenses 2016: $159,779Net Income 2016: $153,1132016Revenue 2017: $988,572Expenses 2017: $145,222Net Income 2017: $843,3502017Revenue 2018: $957,041Expenses 2018: $187,494Net Income 2018: $769,5472018Revenue 2019: $320,419Expenses 2019: $244,652Net Income 2019: $75,7672019Revenue 2020: $385,002Expenses 2020: $454,481Net Income 2020: -$69,4792020Revenue 2021: $303,245Expenses 2021: $371,056Net Income 2021: -$67,8112021Revenue 2022: $174,338Expenses 2022: $339,487Net Income 2022: -$165,1492022Revenue 2023: $214,361Expenses 2023: $362,357Net Income 2023: -$147,9962023Revenue 2024: $456,861Expenses 2024: $375,599Net Income 2024: $81,2622024Revenue 2025: $295,296Expenses 2025: $283,269Net Income 2025: $12,0272025

Highlighted filing

2016

Revenue$312,892
Expenses$159,779
Net Income$153,113
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 25, 2017
Return Version
2015v3.0
Gross Receipts
$314,279
Mission and Program Overview

Mission

To collect, preserve and tell the stories of the Highline region and its people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,339,337$1,443,812▲ $104,475
Pledges and Grants Receivable$54,223$79,759▲ $25,536
Cash and Non-Interest-Bearing Accounts$14,139$42,634▲ $28,495
Loans From Officers Directors-$5,000-
Accounts Receivable$3,577$0▼ $3,577
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,412,745$1,567,674▲ $154,929
Other Assets Total$1,469$1,469→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$25,000$25,000→ $0
Accounts Payable and Accrued Expenses$9,939$6,755▼ $3,184
Total Liabilities$34,939$36,755▲ $1,816
Net Assets / Fund Balance
Unrestricted Net Assets$1,377,806$1,530,919▲ $153,113
Total Net Assets Fund Balance$1,377,806$1,530,919▲ $153,113
Total Liabilities and Net Assets / Fund Balance$1,412,745$1,567,674▲ $154,929

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$694,992-$694,992
Buildings$245,606$192,059$437,665
Equipment$316,127$38,400$354,527
Land$187,087-$187,087
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike EmersonPresident
Gary LongVice President
Cyndi UpthegroveMnging Trustee
Fran ReidTrustee
Jeff TaylorTrustee
Kitty MilneTrustee
Sili SavusaTrustee
Terry AndersonTrustee
Lloyd HermanSecretary
Lynda IsernioTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$298,718
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$14,174
All Other Contributions
$163,142
Change in Net Assets
$153,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,960
Salaries, Compensation, and Employee Benefits$35,819
Total Fundraising Expense$1,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$33,170-$33,170
Occupancy$3,441$23,653-$27,094
Fees for Services Other$15,312$310-$15,622
All Other Expenses$2,482$11,952$892$15,326
Depreciation Depletion-$14,841-$14,841
Insurance$9,242$2,711-$11,953
Fees for Services Accounting-$5,444-$5,444
Information Technology$200$4,748-$4,948
Other Expenses$2,175$1,783$308$3,958
Office Expenses$200$2,702-$2,902
Payroll Taxes-$2,649-$2,649
Total Functional Expenses$33,111$125,468$1,200$159,779
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,507
Fundraising Direct Expenses$1,387
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$5,000-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
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, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

There are no committees with authority to act on behalf of the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by the Trustees either by email or in person before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Any potential conflicts are discussed at least annually by the Trustees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Highline Historical Society
EIN
91-1655243
Phone
2062466354
Address
PO Box 317, Burien, WA 98062

Signing Officer

Name
Cyndi Upthegrove
Title
Managing Trustee
Signed
2017-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cyndi Upthegrove
Formed
1994
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
45

Preparer

Firm
Jones & Associates LLC CPAS
Address
1701 NE 104th Street, Seattle, WA 98125-7646
Preparer
Judy C Jones CPA
Phone
2065255170
Supplemental Narrative

Financial Statement Notes

Part III, Line 1A: If organization elected under SFAS 116 to not report are, historical treasures, O

Collection items acquired either through purchase or donation are not capitalized. Purchases of collection items are recorded as decreases in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted net assets if purchased with donor restricted assets. Contributions of collection items are not recognized in the statement of activities. Proceeds from deaccessions or insurance recoveries are reflected on the statement of activities based on the absence or existence and nature of donor-imposed restrictions.

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

The Organization's collections consist of a school museum collection, community artifact collection, newspaper and document archive and photographs of the Highline community and its people throughout history. The museum has over 17,000 individual objects and over 65,000 negatives and photos.Collection items consist of art objects that are held for educational and curatorial purposes. Each of the items is cataloged, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. Collection items are protected, kept unencumbered, cared for, and preserved.

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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc0Taxes
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2Collection Supplies
IRS990/OtherExpensesGrp/Desc3Programs
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24175
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IRS990/OtherExpensesGrp/TotalAmt15077
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0Cyndi Upthegrove
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Archival preservation and care - Preserve artifacts and other historical materials and provide a resource for researchers.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04672
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0381428
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt038400
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IRS990ScheduleD/LandGrp/BookValueAmt0187087
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IRS990ScheduleD/SolicitedAssetsSaleInd0true
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Collection items acquired either through purchase or donation are not capitalized. Purchases of collection items are recorded as decreases in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted net assets if purchased with donor restricted assets. Contributions of collection items are not recognized in the statement of activities. Proceeds from deaccessions or insurance recoveries are reflected on the statement of activities based on the absence or existence and nature of donor-imposed restrictions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Organization's collections consist of a school museum collection, community artifact collection, newspaper and document archive and photographs of the Highline community and its people throughout history. The museum has over 17,000 individual objects and over 65,000 negatives and photos.Collection items consist of art objects that are held for educational and curatorial purposes. Each of the items is cataloged, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. Collection items are protected, kept unencumbered, cared for, and preserved.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III, Line 4: Description of organization's collections and how it furthers its purpose.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01443812

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.92$0.05$2.87$0.30$0.28$0.01
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.07$2.85$0.46$0.38$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$0.28$2.77$0.21$0.36$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.29$2.92$0.17$0.34$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.39$0.31$3.08$0.30$0.37$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$0.39$3.15$0.39$0.45$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.61$3.22$0.32$0.24$0.08
2018Summary only. Only limited summary data is available for this year.$3.75$0.61$3.14$0.96$0.19$0.77
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.23$2.37$0.99$0.15$0.84
2016Detailed filing. Detailed filing data is available for this year.$1.57$0.04$1.53$0.31$0.16$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.41$0.03$1.38$0.41$0.11$0.30
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.06$1.08$0.11$0.11$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.10$1.07$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.04$1.12$0.13
2011Summary only. Only limited summary data is available for this year.$1.19$0.02$1.17$0.11$0.18$0.07