Civic Intelligence

Lummi Nation Service Organization

990 • Fiscal year 2017 • EIN 91-1836621

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization ProfileLUMMINATIONSERVICE.ORG
2665 Kwina RoadBellingham, WA 98226

(360) 312-2144

Siviq Scores

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

Liabilities / Assets

61st percentile

0.18x

Higher debt load relative to assets than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

26th percentile

-5.6%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

13th percentile

-8.7%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-4.0%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$735,254

Down $69,955 (-8.7%) from 2016

Net Assets

Down

$604,067

Down $77,602 (-11%) from 2016

Liabilities

Up

$131,187

Up $7,647 (+6.2%) from 2016

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin26th percentile

Revenue

Down

$1,390,919

Down $58,084 (-4.0%) from 2016

Expenses

Up

$1,468,521

Up $91,400 (+6.6%) from 2016

Net Income

Down

-$77,602

Down $149,484 (-208%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $2,900,182Liabilities 2011: $2,178,034Net Assets 2011: $722,1482011Assets 2012: $2,115,490Liabilities 2012: $1,331,525Net Assets 2012: $783,9652012Assets 2013: $1,673,769Liabilities 2013: $950,363Net Assets 2013: $723,4062013Assets 2014: $1,438,401Liabilities 2014: $711,435Net Assets 2014: $726,9662014Assets 2015: $1,048,805Liabilities 2015: $439,018Net Assets 2015: $609,7872015Assets 2016: $805,209Liabilities 2016: $123,540Net Assets 2016: $681,6692016Assets 2017: $735,254Liabilities 2017: $131,187Net Assets 2017: $604,0672017Assets 2018: $777,058Liabilities 2018: $38,443Net Assets 2018: $738,6152018Assets 2019: $1,714,579Liabilities 2019: $109,540Net Assets 2019: $1,605,0392019Assets 2020: $3,280,847Liabilities 2020: $136,175Net Assets 2020: $3,144,6722020Assets 2021: $2,898,049Liabilities 2021: $352,198Net Assets 2021: $2,545,8512021Assets 2022: $4,047,670Liabilities 2022: -$60,844Net Assets 2022: $4,108,5142022Assets 2023: $3,981,363Liabilities 2023: $5,707Net Assets 2023: $3,975,6562023Assets 2024: $4,636,897Liabilities 2024: $42,768Net Assets 2024: $4,594,1292024

Highlighted filing

2017

Assets$735,254
Liabilities$131,187
Net Assets$604,067
Open 2017 Filing

Operations Trend

Revenue Growth28th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,206,945Expenses 2011: $1,598,284Net Income 2011: -$391,3392011Revenue 2012: $2,105,179Expenses 2012: $2,626,194Net Income 2012: -$521,0152012Revenue 2013: $1,526,343Expenses 2013: $1,888,206Net Income 2013: -$361,8632013Revenue 2014: $1,382,940Expenses 2014: $1,861,720Net Income 2014: -$478,7802014Revenue 2015: $1,184,626Expenses 2015: $1,301,805Net Income 2015: -$117,1792015Revenue 2016: $1,449,003Expenses 2016: $1,377,121Net Income 2016: $71,8822016Revenue 2017: $1,390,919Expenses 2017: $1,468,521Net Income 2017: -$77,6022017Revenue 2018: $758,924Expenses 2018: $624,376Net Income 2018: $134,5482018Revenue 2019: $2,148,625Expenses 2019: $1,282,201Net Income 2019: $866,4242019Revenue 2020: $4,106,461Expenses 2020: $2,275,030Net Income 2020: $1,831,4312020Revenue 2021: $2,029,328Expenses 2021: $2,628,149Net Income 2021: -$598,8212021Revenue 2022: $2,035,541Expenses 2022: $472,878Net Income 2022: $1,562,6632022Revenue 2023: $1,451,220Expenses 2023: $1,584,078Net Income 2023: -$132,8582023Revenue 2024: $1,297,810Expenses 2024: $1,507,327Net Income 2024: -$209,5172024

Highlighted filing

2017

Revenue$1,390,919
Expenses$1,468,521
Net Income-$77,602
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$1,390,919
Mission and Program Overview

Mission

The mission of the Lhaqtemish Foundation (formally known as the Lummi Nation Service Organization): Nilh Xwenang Tse Schelangen Este Nexw Xwlemi (this is our way of life in Lummi) - a healthy, giving, and prosperous community to strengthen our people through cultural, social, and economic abundance. This is who we are as Lhaqtemish People. We strive to improve the health and quality of life for the people of Lummi Nation by supporting and strengthening programs, projects and special initiatives especially those organized to promote social well-being, education, culture and civic purposes.

The mission of the Lhaqtemish Foundation (formally known as the Lummi Nation Service Organization): Nilh Xwenang Tse Schelangen Este Nexw Xwlemi (this is our way of life in Lummi) - a healthy, giving, and prosperous community to strengthen our people through cultural, social, and economic abundance. This is who we are as Lhaqtemish People. We strive improve the health and quality of life for the people of Lummi Nation by supporting and strengthening programs, projects and special initiatives especially those organized to promote social well-being, education, culture and civic purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$163,803$341,381▲ $177,578
Pledges and Grants Receivable$153,697$209,346▲ $55,649
Cash and Non-Interest-Bearing Accounts$487,267$184,419▼ $302,848
Prepaid Expenses and Deferred Charges$442$108▼ $334
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$805,209$735,254▼ $69,955
Other Assets Total-$0-
Liabilities
Deferred Revenue$76,678$101,117▲ $24,439
Accounts Payable and Accrued Expenses$46,862$30,070▼ $16,792
Total Liabilities$123,540$131,187▲ $7,647
Net Assets / Fund Balance
Temporarily Rstr Net Assets$561,770$603,959▲ $42,189
Unrestricted Net Assets$119,457--
Permanently Rstr Net Assets$442$108▼ $334
Total Net Assets Fund Balance$681,669$604,067▼ $77,602
Total Liabilities and Net Assets / Fund Balance$805,209$735,254▼ $69,955
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Cathy BallewChairman
Doreen VargasVice Chair
Candice WilsonExecutive Director
Aaron ThomasTrustee
Barbara LewisTrustee
Nicole BrownTrustee
Rebecca KinleySecretary
Jacqueline BallewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,364,945
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$25,974
All Other Contributions
$1,045,917
Change in Net Assets
$-77,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,095,967
Salaries, Compensation, and Employee Benefits$372,554
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$275,475--$275,475
Office Expenses$113,024--$113,024
Other Employee Benefits$97,079--$97,079
Travel$80,520--$80,520
Fees for Services Other$63,868--$63,868
All Other Expenses$53,806--$53,806
Other Expenses$31,721--$31,721
Occupancy$6,128--$6,128
Insurance$5,263--$5,263
Advertising$4,575--$4,575
Total Functional Expenses$1,468,521$0$0$1,468,521
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
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
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Doreen vargas and elden hillaire are siblings”

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

“The lnso board of directors reviews the 990 to ensure accuracy”

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

“The organaztion procurement and hr policies require thorough administrative review to ensure no conflict of interest exists in proposed contracting and hiring decisions, it is strickly adhered to in order to prevent a conflict of interest. Furthermore, we follow a fraud, waste, and abuse policy to further protect organizational assets and to prevent conflict of interest from occuring.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The executive directors rate of compensation is determined by our Human Resources office using a pay-grade scale.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The executive directors rate of compensation is determined by our Human Resources office using a pay-grade scale.”

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

“Our policies are available to the public upon request, and many are available online via our organization's website.”

Filing and Contact Details

Filer

Filer Name
Lummi Nation Service Organization
EIN
91-1836621
Phone
3603122144
Address
2665 KWINA ROAD, BELLINGHAM, WA 98226

Signing Officer

Name
Candice Wilson
Title
Executive Director
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathy Ballew
Voting Board Members
8
Independent Board Members
7
Employees
7
Volunteers
7

Preparer

Firm
UMC CPAs PLLC
Address
2501 N Fairway Rd, Liberty Lake, WA 99019
Preparer
Jeffery M Uptmor
Phone
5093443200
Supplemental Narrative

Additional Explanations

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

“Other program services 4: provide natural resources, cultural, educational and social services for aproximately 440 tribal members. In addtition, expenditures will help provide native entrepreneurial businesses for tribal members.”

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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0460013
IRS990/ProgSrvcAccomActy3Grp/Desc0LUMMI COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION, PROVIDING EDUCATIONG, FINANCING & ASSET GROWTH FOR NATIVE AMERICAN FAMILIES SEEKING TO IMPROVE THEIR PROSPERITY AND WELL-BEING.
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IRS990/PYTotalRevenueAmt01449003
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: PROVIDE NATURAL RESOURCES, CULTURAL, EDUCATIONAL AND SOCIAL SERVICES FOR APROXIMATELY 440 TRIBAL MEMBERS. IN ADDTITION, EXPENDITURES WILL HELP PROVIDE NATIVE ENTREPRENEURIAL BUSINESSES FOR TRIBAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOREEN VARGAS AND ELDEN HILLAIRE ARE SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LNSO BOARD OF DIRECTORS REVIEWS THE 990 TO ENSURE ACCURACY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANAZTION PROCUREMENT AND HR POLICIES REQUIRE THOROUGH ADMINISTRATIVE REVIEW TO ENSURE NO CONFLICT OF INTEREST EXISTS IN PROPOSED CONTRACTING AND HIRING DECISIONS, IT IS STRICKLY ADHERED TO IN ORDER TO PREVENT A CONFLICT OF INTEREST. FURTHERMORE, WE FOLLOW A FRAUD, WASTE, AND ABUSE POLICY TO FURTHER PROTECT ORGANIZATIONAL ASSETS AND TO PREVENT CONFLICT OF INTEREST FROM OCCURING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The executive directors rate of compensation is determined by our Human Resources office using a pay-grade scale.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The executive directors rate of compensation is determined by our Human Resources office using a pay-grade scale.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUR POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST, AND MANY ARE AVAILABLE ONLINE VIA OUR ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRIBAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02665 KWINA ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BELLINGHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098226
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LUMMI INDIAN BUSINESS COUNCIL
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IRS990/TotalOtherProgSrvcExpenseAmt066125
IRS990/TotalProgramServiceExpensesAmt01468521
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025974
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01390919
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0735254
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IRS990/TravelGrp/TotalAmt080520
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0119457
IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0LUMMINATIONSERVICE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CANDICE WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUMMI NATION SERVICE ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0LUMM

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$735,254
Liabilities
$131,187
Net assets
$604,067
Revenue
$1,390,919
Expenses
$1,468,521
Net income
-$77,602
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.04$4.59$1.30$1.51$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.98$0.01$3.98$1.45$1.58$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.05$0.06$4.11$2.04$0.47$1.56
2021Detailed filing. Detailed filing data is available for this year.$2.90$0.35$2.55$2.03$2.63$0.60
2020Detailed filing. Detailed filing data is available for this year.$3.28$0.14$3.14$4.11$2.28$1.83
2019Summary only. Only limited summary data is available for this year.$1.71$0.11$1.61$2.15$1.28$0.87
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.04$0.74$0.76$0.62$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.13$0.60$1.39$1.47$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.12$0.68$1.45$1.38$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.44$0.61$1.18$1.30$0.12
2014Summary only. Only limited summary data is available for this year.$1.44$0.71$0.73$1.38$1.86$0.48
2013Summary only. Only limited summary data is available for this year.$1.67$0.95$0.72$1.53$1.89$0.36
2012Summary only. Only limited summary data is available for this year.$2.12$1.33$0.78$2.11$2.63$0.52
2011Summary only. Only limited summary data is available for this year.$2.90$2.18$0.72$1.21$1.60$0.39