Civic Intelligence

Seattle Girls' School

EIN 91-2007300 • 501(c)3 • Seattle, WA

View Organization Page

Profile

Seattle girls' school is a 5th through 8th grade middle school committed to empowering young women to be leaders in their communities through a challenging academic program focused on collaboration, integration, and real-world problem solving. Also to inspire and develop courageous leaders who think independently, work collaboratively, learn joyfully and champion change.

2706 S JacksonSeattle, WA 98144

www.seattlegirlsschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.30x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.93x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$227,257

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

82nd percentile

18%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

112%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$25,571,603

Up $546 (+0.0%) from 2022

Liabilities

Up

$8,585,113

Up $976,693 (+13%) from 2022

Net Assets

Down

$16,986,490

Down $976,147 (-5.4%) from 2022

Operations
Liabilities / Revenue77th percentileNet Margin85th percentile

Revenue

Down

$4,587,764

Down $1,928,899 (-30%) from 2022

Expenses

Up

$5,847,236

Up $730,119 (+14%) from 2022

Net Income

Down

-$1,259,472

Down $2,659,018 (-190%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $7,122,614Liabilities 2010: $1,190,148Net Assets 2010: $5,932,4662010Assets 2011: $7,698,247Liabilities 2011: $1,140,294Net Assets 2011: $6,557,9532011Assets 2012: $7,647,154Liabilities 2012: $1,380,355Net Assets 2012: $6,266,7992012Assets 2013: $7,634,673Liabilities 2013: $1,515,763Net Assets 2013: $6,118,9102013Assets 2014: $7,207,804Liabilities 2014: $1,459,888Net Assets 2014: $5,747,9162014Assets 2015: $6,793,991Liabilities 2015: $1,815,174Net Assets 2015: $4,978,8172015Assets 2016: $6,817,640Liabilities 2016: $2,372,203Net Assets 2016: $4,445,4372016Assets 2017: $6,835,467Liabilities 2017: $2,066,895Net Assets 2017: $4,768,5722017Assets 2018: $13,492,885Liabilities 2018: $4,734,287Net Assets 2018: $8,758,5982018Assets 2019: $12,870,828Liabilities 2019: $3,266,330Net Assets 2019: $9,604,4982019Assets 2020: $15,652,490Liabilities 2020: $2,599,525Net Assets 2020: $13,052,9652020Assets 2021: $19,554,342Liabilities 2021: $2,070,269Net Assets 2021: $17,484,0732021Assets 2022: $25,571,057Liabilities 2022: $7,608,420Net Assets 2022: $17,962,6372022Assets 2023: $25,571,603Liabilities 2023: $8,585,113Net Assets 2023: $16,986,4902023

Highlighted filing

2023

Assets$25,571,603
Liabilities$8,585,113
Net Assets$16,986,490
Open 2023 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $2,831,2132010Expenses 2011: $2,723,5852011Expenses 2012: $2,740,9612012Expenses 2013: $3,157,4352013Revenue 2014: $2,112,001Expenses 2014: $2,993,456Net Income 2014: -$881,4552014Revenue 2015: $2,532,714Expenses 2015: $3,206,126Net Income 2015: -$673,4122015Revenue 2016: $2,806,967Expenses 2016: $3,374,475Net Income 2016: -$567,5082016Revenue 2017: $3,381,185Expenses 2017: $3,294,407Net Income 2017: $86,7782017Revenue 2018: $7,123,326Expenses 2018: $3,173,605Net Income 2018: $3,949,7212018Revenue 2019: $4,364,656Expenses 2019: $3,545,864Net Income 2019: $818,7922019Revenue 2020: $6,772,870Expenses 2020: $3,514,299Net Income 2020: $3,258,5712020Revenue 2021: $7,447,616Expenses 2021: $4,267,965Net Income 2021: $3,179,6512021Revenue 2022: $6,516,663Expenses 2022: $5,117,117Net Income 2022: $1,399,5462022Revenue 2023: $4,587,764Expenses 2023: $5,847,236Net Income 2023: -$1,259,4722023

Highlighted filing

2023

Revenue$4,587,764
Expenses$5,847,236
Net Income-$1,259,472
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$25,571,603
Liabilities
$8,585,113
Net assets
$16,986,490
Revenue
$4,587,764
Expenses
$5,847,236
Net income
-$1,259,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$25.6$8.59$17.0$4.59$5.85$1.26
2022Summary only. Only limited summary data is available for this year.$25.6$7.61$18.0$6.52$5.12$1.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.6$2.07$17.5$7.45$4.27$3.18
2020Summary only. Only limited summary data is available for this year.$15.7$2.60$13.1$6.77$3.51$3.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$3.27$9.60$4.36$3.55$0.82
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$4.73$8.76$7.12$3.17$3.95
2017Summary only. Only limited summary data is available for this year.$6.84$2.07$4.77$3.38$3.29$0.09
2016Detailed filing. Detailed filing data is available for this year.$6.82$2.37$4.45$2.81$3.37$0.57
2015Summary only. Only limited summary data is available for this year.$6.79$1.82$4.98$2.53$3.21$0.67
2014Detailed filing. Detailed filing data is available for this year.$7.21$1.46$5.75$2.11$2.99$0.88
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.63$1.52$6.12$3.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.65$1.38$6.27$2.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.70$1.14$6.56$2.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.12$1.19$5.93$2.83
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$3,512,925
Mission and Program Overview

Mission

Seattle girls' school is a 5th through 8th grade middle school committed to inspiring and developing courageous leaders who think independently, work collaboratively, learn joyfully and champion change. We empower students to be leaders in their communities through a challenging academic program focused hands-on projects and real-world problem solving.

Seattle girls' school is a 5th through 8th grade middle school committed to empowering young women to be leaders in their communities through a challenging academic program focused on collaboration, integration, and real-world problem solving. Also to inspire and develop courageous leaders who think independently, work collaboratively, learn joyfully and champion change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,842,479$3,265,590▼ $576,889
Land, Buildings, and Equipment, Net$1,784,925$1,696,125▼ $88,800
Savings and Temporary Cash Investments$624,729$875,345▲ $250,616
Cash and Non-Interest-Bearing Accounts$394,363$731,727▲ $337,364
Pledges and Grants Receivable$118,583$190,166▲ $71,583
Accounts Receivable$25,437$39,103▲ $13,666
Prepaid Expenses and Deferred Charges$3,475$19,584▲ $16,109
Total Assets$6,793,991$6,817,640▲ $23,649
Liabilities
Deferred Revenue$867,259$944,716▲ $77,457
Mortgage Notes Payable Secured by Investment Property$500,000$850,000▲ $350,000
Other Liabilities$310,929$347,922▲ $36,993
Accounts Payable and Accrued Expenses$136,986$229,565▲ $92,579
Total Liabilities$1,815,174$2,372,203▲ $557,029
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,710,883$3,710,883→ $0
Temporarily Rstr Net Assets$920,108$645,161▼ $274,947
Unrestricted Net Assets$347,826$89,393▼ $258,433
Total Net Assets Fund Balance$4,978,817$4,445,437▼ $533,380
Total Liabilities and Net Assets / Fund Balance$6,793,991$6,817,640▲ $23,649

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,580,383$646,884$2,227,267
Leasehold Improvements$2,223$625,206$627,429
Equipment$113,519$349,311$462,830

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$4,467,208-▼ $3,819$301,204$4,140,935
2014$4,781,043$500▲ $54,427$343,216$4,467,208
2013$4,492,283-▲ $605,440$294,011$4,781,043
2012$4,131,951$33,235▲ $579,274$237,000$4,492,283
2011$4,234,935$90,000▲ $65,483$244,000$4,131,951
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rafael Del CastilloHead of SchoolFT$123,731$8,771$132,502
Maryann NelsonDirector of FinanceFT$58,808$5,334$64,142
Jody PageDirector of FinanceFT$20,844$1,743$22,587

Board Members and Trustees

NameTitle
Harvey RubinsteinCo-chair
Simone DavisCo-chair
Tim WoodVice Chair
Roberta RentonDirector of Finance
Amy MichaelIndividual Trustee
Amy MichaelsIndividual Trustee
Beth CastleberryIndividual Trustee
Edie MiddletonIndividual Trustee
Heather SinghIndividual Trustee
Jana BarberIndividual Trustee
Jessica CobbeIndividual Trustee
Jill AngeloIndividual Trustee
Joan BeauregardIndividual Trustee
Kevin JohnsonIndividual Trustee
Lauren Parris WattsIndividual Trustee
Lisa PodellIndividual Trustee
Liz MarzolfIndividual Trustee
Mary Beth LambertIndividual Trustee
Sara LevinIndividual Trustee
Sarah KuberryIndividual Trustee
Jennifer DivineSecretary
Christine PhilippsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$528,571
Program Service Revenue
$2,366,306
Investment Income
$-68,688
Other Revenue
$-19,222
All Other Contributions
$243,839
Change in Net Assets
$-567,508

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$31,396Fair Market Value (FMV)
Total Noncash Contributions7$31,396-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,806,967
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$129,069
Total Revenue per Audited Statements
$2,936,036
Total Revenue per Form 990
$2,806,967
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,172,788
Other Expenses$1,201,687
Total Fundraising Expense$325,222
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$825,900$551,620$215,189$1,592,709
Occupancy$366,516$6,423$4,912$377,851
Current Officers, Directors, Trustees, and Key Employees$120,103$76,777$30,300$227,180
Depreciation Depletion$177,315$3,108$2,376$182,799
Payroll Taxes$93,827$60,219$25,948$179,994
Other Employee Benefits$87,674$28,917$14,289$130,880
Information Technology$89,951$1,576$1,206$92,733
Fees for Services Other$22,584$26,175$3,081$51,840
Pension Plan Contributions$28,152$9,285$4,588$42,025
Other Expenses$30,598$5,737$1,912$38,247
Insurance$19,714$346$264$20,324
Office Expenses$4,578$4,026$7,607$16,211
Travel$1,546$5,957$224$7,727
Advertising-$2,949$1,242$4,191
Fees for Services Legal-$911-$911
Total Functional Expenses$2,131,318$917,935$325,222$3,374,475

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,469,416
Expenses per Audited Statements$3,374,475
Total Expenses per Form 990$3,374,475
Expenses Not Reported on Form 990$94,941
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$64,220
Fundraising Gross Income$28,347
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sgs Luncheon$313,079$28,347$11,689$16,658
Total Events$313,079$28,347$64,220$-35,873
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Lease Liability$176,621
Asset Retirement Obligation$88,004
Capital Lease Obligation$83,297
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

“The board delegates limited fiscal decision making authority to the finance or executive committee (comprised of the board chair, vice-chair, treasurer and secretary). Any contracts or other related business instruments/purchases that exceed $10,000 must be approved by the board chair or treasurer of the board. Additionally, any contract or instrument exceeding $50,000 must be approved by the finance or executive committee.”

Form 990, Part VI, Section B, Line 11

“The draft 990 is reviewed by all management (head of school, cfo, chief advancement officer) and the finance committee in advance of filing. Additionally, a copy of the form 990 is provided via email to each board member in advance of the filing for their review and keeping of their records.”

Form 990, Part VI, Section B, Line 12C

“All directors and all employees complete a conflict of interest disclosure form annually at the beginning of the school year. Any disclosure is reviewed by the chief business officer and/or the head of school for determination of conflict.”

Form 990, Part VI, Section B, Line 15

“For the head of school (executive director equivalent), market survey data from nwais (northwest association of independent schools) and the united way is provided to the board chair who then works with the executive committee and board to determine a fair compensation based on market and performance. The same nwais market salary data and analysis is used for the leadership team (assistant head of school, director of business, director of admissions and financial aid, and director of development). The analysis is conducted by the director of business operations and then used along with internal performance and fiscal guidelines to determine annual compensation recommendation that is approved by the head of school and presented and approved by the board in the operating budget.”

Form 990, Part VI, Section C, Line 19

“These documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
SEATTLE GIRLS' SCHOOL
EIN
91-2007300
Phone
2067092228
Address
2706 S JACKSON, SEATTLE, WA 98144

Signing Officer

Name
Brenda Leaks
Title
Head of School
Phone
2067092228
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Leaks
Formed
2000
Legal Domicile
Wa
Voting Board Members
20
Independent Board Members
20
Employees
57
Volunteers
80

Preparer

Firm
PETERSON SULLIVAN LLP CPA'S
Address
601 UNION ST STE 2300, SEATTLE, WA 98101-2345
Preparer
Matthew R Matson
Phone
2063827777
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Bad debt expense -30,721.”

Financial Statement Notes

PART V, LINE 4:

“The school has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of financial aid funding supported by its endowment while seeking to maintain the purchasing power of the endowment assets.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses netted with revenue 64,220.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses netted with revenue 64,220.”

Raw XML AppendixShowing 400 of 660 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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IRS990/ActivityOrMissionDesc0SEATTLE GIRLS' SCHOOL IS A 5TH THROUGH 8TH GRADE MIDDLE SCHOOL COMMITTED TO EMPOWERING YOUNG WOMEN TO BE LEADERS IN THEIR COMMUNITIES THROUGH A CHALLENGING ACADEMIC PROGRAM FOCUSED ON COLLABORATION, INTEGRATION, AND REAL-WORLD PROBLEM SOLVING. ALSO TO INSPIRE AND DEVELOP COURAGEOUS LEADERS WHO THINK INDEPENDENTLY, WORK COLLABORATIVELY, LEARN JOYFULLY AND CHAMPION CHANGE.
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IRS990/Desc0INDEPENDENT MIDDLE SCHOOL FOR GRADES 5 TO 8, SPECIAL EMPHASIS ON SCIENCE, MATH AND TECHNOLOGY. STUDENT BODY CULTURALLY AND ECONOMICALLY DIVERSE; 40% RECEIVE NEED-BASED FINANCIAL AID.
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IRS990/Form990PartVIISectionAGrp/PersonNm3JENNIFER DIVINE
IRS990/Form990PartVIISectionAGrp/PersonNm4CHRISTINE PHILIPPS
IRS990/Form990PartVIISectionAGrp/PersonNm5JILL ANGELO
IRS990/Form990PartVIISectionAGrp/PersonNm6JANA BARBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20INDIVIDUAL TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR OF FINANCE
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IRS990/MissionDesc0SEATTLE GIRLS' SCHOOL IS A 5TH THROUGH 8TH GRADE MIDDLE SCHOOL COMMITTED TO EMPOWERING YOUNG WOMEN TO BE LEADERS IN THEIR COMMUNITIES THROUGH A CHALLENGING ACADEMIC PROGRAM FOCUSED ON COLLABORATION, INTEGRATION, AND REAL-WORLD PROBLEM SOLVING. ALSO TO INSPIRE AND DEVELOP COURAGEOUS LEADERS WHO THINK INDEPENDENTLY, WORK COLLABORATIVELY, LEARN JOYFULLY AND CHAMPION CHANGE.
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IRS990/PoliticalCampaignActyInd00

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