Civic Intelligence

Ballard High School Foundation

990 • Fiscal year 2014 • EIN 91-1811275

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 23, 2014

PO Box 1762698127

(206) 612-9883

Siviq Scores

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

Liabilities / Assets

50th percentile

0.05x

Higher debt load relative to assets than 50% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

63rd percentile

0.11x

Higher debt load relative to revenue than 63% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

45th percentile

1.4%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

40%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$653,197

Up $73,301 (+13%) from 2013

Net Assets

Up

$623,072

Up $58,071 (+10%) from 2013

Liabilities

Up

$30,125

Up $15,230 (+102%) from 2013

Revenue

Up

$282,568

Up $80,604 (+40%) from 2013

Expenses

Up

$278,720

Up $56,080 (+25%) from 2013

Net Income

Up

$3,848

Up $24,524 (+119%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $732,763Liabilities 2011: $43,350Net Assets 2011: $689,4132011Assets 2012: $584,924Liabilities 2012: $37,410Net Assets 2012: $547,5142012Assets 2013: $579,896Liabilities 2013: $14,895Net Assets 2013: $565,0012013Assets 2014: $653,197Liabilities 2014: $30,125Net Assets 2014: $623,0722014Assets 2015: $657,244Liabilities 2015: $61,829Net Assets 2015: $595,4152015Assets 2016: $576,363Liabilities 2016: $60,578Net Assets 2016: $515,7852016Assets 2017: $586,013Liabilities 2017: $6,385Net Assets 2017: $579,6282017Assets 2018: $788,417Liabilities 2018: $24,489Net Assets 2018: $763,9282018Assets 2019: $799,530Liabilities 2019: $44,643Net Assets 2019: $754,8872019Assets 2020: $937,062Liabilities 2020: $38,638Net Assets 2020: $898,4242020Assets 2021: $1,462,829Liabilities 2021: $249,847Net Assets 2021: $1,212,9822021Assets 2022: $1,471,074Liabilities 2022: $417,255Net Assets 2022: $1,053,8192022Assets 2023: $1,578,308Liabilities 2023: $202,925Net Assets 2023: $1,375,3832023Assets 2024: $1,923,631Liabilities 2024: $340,486Net Assets 2024: $1,583,1452024Assets 2025: $1,891,957Liabilities 2025: $640,115Net Assets 2025: $1,251,8422025

Highlighted filing

2014

Assets$653,197
Liabilities$30,125
Net Assets$623,072

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $209,6382011Expenses 2012: $368,6012012Revenue 2013: $201,964Expenses 2013: $222,640Net Income 2013: -$20,6762013Revenue 2014: $282,568Expenses 2014: $278,720Net Income 2014: $3,8482014Revenue 2015: $246,866Expenses 2015: $261,338Net Income 2015: -$14,4722015Revenue 2016: $196,957Expenses 2016: $246,195Net Income 2016: -$49,2382016Revenue 2017: $198,168Expenses 2017: $187,620Net Income 2017: $10,5482017Revenue 2018: $403,123Expenses 2018: $227,762Net Income 2018: $175,3612018Revenue 2019: $237,044Expenses 2019: $258,710Net Income 2019: -$21,6662019Revenue 2020: $403,561Expenses 2020: $255,103Net Income 2020: $148,4582020Revenue 2021: $466,666Expenses 2021: $681,880Net Income 2021: -$215,2142021Revenue 2022: $466,236Expenses 2022: $433,634Net Income 2022: $32,6022022Revenue 2023: $530,506Expenses 2023: $358,395Net Income 2023: $172,1112023Revenue 2024: $786,942Expenses 2024: $735,027Net Income 2024: $51,9152024Revenue 2025: $720,495Expenses 2025: $1,175,283Net Income 2025: -$454,7882025

Highlighted filing

2014

Revenue$282,568
Expenses$278,720
Net Income$3,848
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 23, 2014
Return Version
2013v3.1
Gross Receipts
$385,661
Mission and Program Overview

Mission

To provide funding for programs and projects on behalf of the new Ballard High School facility, the students and the faculty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$142,254$142,516▲ $262
Cash and Non-Interest-Bearing Accounts$37,447$40,613▲ $3,166
Prepaid Expenses and Deferred Charges$2,284$5,700▲ $3,416
Land, Buildings, and Equipment, Net-$772-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Total Assets$579,896$653,197▲ $73,301
Other Assets Total$397,911$463,596▲ $65,685
Liabilities
Deferred Revenue$14,895$29,905▲ $15,010
Accounts Payable and Accrued Expenses-$220-
Total Liabilities$14,895$30,125▲ $15,230
Net Assets / Fund Balance
Permanently Rstr Net Assets$397,911$463,596▲ $65,685
Temporarily Rstr Net Assets$95,736$104,639▲ $8,903
Unrestricted Net Assets$71,354$54,837▼ $16,517
Total Net Assets Fund Balance$565,001$623,072▲ $58,071
Total Liabilities and Net Assets / Fund Balance$579,896$653,197▲ $73,301

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$772$48$820
Other Assets Org$463,596--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donald H SimpsonPast President
Judy Olson RikansrudPresident
Dick MitchellVice President
Gretchen Stroh ScheumannVice President
John BackesVice President
Paul PlumisVice President
Camden HallCounsel
C David HughbanksFounding Pres
Maggie MurphySecretary
Robert L SandvikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$158,507
Program Service Revenue
$0
Investment Income
$16,027
Other Revenue
$108,034
All Other Contributions
$158,507
Change in Net Assets
$3,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,720
Total Fundraising Expense$59,398
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$4,994$13,397$2,820$21,211
All Other Expenses$13,482$642$1,978$16,102
Other Expenses$14,926-$54,600$14,926
Fees for Services Accounting-$10,164-$10,164
Insurance-$2,496-$2,496
Depreciation Depletion-$48-$48
Total Functional Expenses$192,575$26,747$59,398$278,720
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$181,503
Fundraising Direct Expenses$103,093
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$169,870$169,870$95,939$73,931
Event 2$11,633$11,633$7,154$4,479
Total Events$181,503$181,503$103,093$78,410
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
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
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
No
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, Line 11B: Form 990 Review Process

President and treasurer review return along with counsel for the foundation.

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

Made available upon request

Filing and Contact Details

Filer

EIN
91-1811275
Phone
2066129883

Signing Officer

Name
Judy Olson Rikansrud
Title
President
Signed
2014-10-23
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Wa
Voting Board Members
64
Independent Board Members
64
Employees
0

Preparer

Preparer
Theresa J Christianson
Phone
2062852100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Library project OTHER PROGRAM SERVICES 5: Other programs OTHER PROGRAM SERVICES 6: Maritime academy OTHER PROGRAM SERVICES 7: Gains program

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The intent of the accounts is to grow the balance to at least $1 million and then to commence paying the income from the endowment to Ballard High School for specified activities and departments.

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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/PermanentlyRstrNetAssetsGrp/BOYAmt0397911
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0463596
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02284
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05700
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Gains program
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt079014
IRS990/ProgSrvcAccomActy3Grp/Desc0Music/Video/Art programs
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014926
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt082825
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012702
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0222640
IRS990/PYOtherRevenueAmt0106437
IRS990/PYRevenuesLessExpensesAmt0-20676
IRS990/PYTotalExpensesAmt0222640
IRS990/PYTotalRevenueAmt0201964
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03848
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0142254
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0142516
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0158507
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt082825
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0116492
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt098521
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0520678
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0977023
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt016027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012702
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07546
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09652
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0-37750
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08177
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012702
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07546
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09652
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0-37750
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08177
IRS990ScheduleA/InvestmentIncomeCYPct00.00550
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0108034
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0106437
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0124806
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0103182
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt059449
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0501908
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65700
IRS990ScheduleA/PublicSupportPY509Pct00.61940
IRS990ScheduleA/PublicSupportTotal509Amt0977023
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0158507
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt082825
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0116492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt098521
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0520678
IRS990ScheduleA/Total509Grp/TotalAmt0977023
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0282568
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0201964
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0248844
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0211355
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0542377
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01487108
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0463596
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Endowment funds
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0772
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt048
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0820
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The intent of the accounts is to grow the balance to at least $1 million and then to commence paying the income from the endowment to Ballard High School for specified activities and departments.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0772
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0463596
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0103093
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0169870
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011633
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0181503
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0169870
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011633
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0181503
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0Music Concert
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt078410
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0103093
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt095939
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07154
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Library project OTHER PROGRAM SERVICES 5: Other programs OTHER PROGRAM SERVICES 6: Maritime academy OTHER PROGRAM SERVICES 7: Gains program
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1President and treasurer review return along with counsel for the foundation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Made available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.89$0.64$1.25$0.72$1.18$0.45
2024Detailed filing. Detailed filing data is available for this year.$1.92$0.34$1.58$0.79$0.74$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.20$1.38$0.53$0.36$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.47$0.42$1.05$0.47$0.43$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.25$1.21$0.47$0.68$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.04$0.90$0.40$0.26$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.80$0.04$0.75$0.24$0.26$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.02$0.76$0.40$0.23$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.58$0.20$0.19$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.06$0.52$0.20$0.25$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.06$0.60$0.25$0.26$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.03$0.62$0.28$0.28$0.00
2013Summary only. Only limited summary data is available for this year.$0.58$0.01$0.57$0.20$0.22$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.04$0.55$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.04$0.69$0.21