Civic Intelligence

Highline Schools Foundation for Excellence

990 • Fiscal year 2014 • EIN 91-2020506

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 01, 2015

Organization Profilewww.highlineschoolsfoundation.org
15675 Ambaum Blvd SWBurien, WA 98166

(206) 248-5196

Siviq Scores

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

Liabilities / Assets

47th percentile

0.09x

Higher debt load relative to assets than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.13x

Higher debt load relative to revenue than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

89th percentile

40%

Higher net margin than 89% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

49th percentile

$61,215

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

89th percentile

36%

Faster asset growth than 89% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

94th percentile

109%

Faster revenue growth than 94% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$1,867,419

Up $490,869 (+36%) from 2013

Net Assets

Up

$1,706,013

Up $494,340 (+41%) from 2013

Liabilities

Down

$161,406

Down $3,471 (-2.1%) from 2013

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin89th percentile

Revenue

Up

$1,273,464

Up $663,297 (+109%) from 2013

Expenses

Down

$762,144

Down $3,291,917 (-81%) from 2013

Net Income

Up

$511,320

Up $3,955,214 (+115%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2008: $2,042,511Liabilities 2008: $1,520,152Net Assets 2008: $522,3592008Assets 2010: $2,478,273Liabilities 2010: $254,392Net Assets 2010: $2,223,8812010Assets 2011: $3,825,663Liabilities 2011: $141,501Net Assets 2011: $3,684,1622011Assets 2012: $4,848,392Liabilities 2012: $162,905Net Assets 2012: $4,685,4872012Assets 2013: $1,376,550Liabilities 2013: $164,877Net Assets 2013: $1,211,6732013Assets 2014: $1,867,419Liabilities 2014: $161,406Net Assets 2014: $1,706,0132014Assets 2015: $1,929,356Liabilities 2015: $335,773Net Assets 2015: $1,593,5832015Assets 2016: $2,440,229Liabilities 2016: $343,045Net Assets 2016: $2,097,1842016Assets 2017: $2,808,962Liabilities 2017: $392,118Net Assets 2017: $2,416,8442017Assets 2018: $2,814,166Liabilities 2018: $610,212Net Assets 2018: $2,203,9542018Assets 2019: $3,175,475Liabilities 2019: $614,381Net Assets 2019: $2,561,0942019Assets 2020: $3,716,203Liabilities 2020: $596,261Net Assets 2020: $3,119,9422020Assets 2021: $4,255,565Liabilities 2021: $539,932Net Assets 2021: $3,715,6332021Assets 2022: $3,956,441Liabilities 2022: $203,736Net Assets 2022: $3,752,7052022Assets 2023: $4,566,648Liabilities 2023: $113,142Net Assets 2023: $4,453,5062023Assets 2024: $6,704,607Liabilities 2024: $110,557Net Assets 2024: $6,594,0502024

Highlighted filing

2014

Assets$1,867,419
Liabilities$161,406
Net Assets$1,706,013
Open 2014 Filing

Operations Trend

Revenue Growth94th percentile

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2008: $172,8642008Expenses 2010: $272,6302010Expenses 2011: $236,6472011Expenses 2012: $1,275,4882012Revenue 2013: $610,167Expenses 2013: $4,054,061Net Income 2013: -$3,443,8942013Revenue 2014: $1,273,464Expenses 2014: $762,144Net Income 2014: $511,3202014Revenue 2015: $903,509Expenses 2015: $941,567Net Income 2015: -$38,0582015Revenue 2016: $1,418,568Expenses 2016: $1,025,744Net Income 2016: $392,8242016Revenue 2017: $1,353,918Expenses 2017: $1,139,980Net Income 2017: $213,9382017Revenue 2018: $1,177,821Expenses 2018: $1,204,453Net Income 2018: -$26,6322018Revenue 2019: $1,120,038Expenses 2019: $1,030,974Net Income 2019: $89,0642019Revenue 2020: $1,741,717Expenses 2020: $1,238,264Net Income 2020: $503,4532020Revenue 2021: $1,198,964Expenses 2021: $936,119Net Income 2021: $262,8452021Revenue 2022: $1,522,887Expenses 2022: $944,784Net Income 2022: $578,1032022Revenue 2023: $1,959,055Expenses 2023: $1,237,615Net Income 2023: $721,4402023Revenue 2024: $3,152,479Expenses 2024: $1,139,709Net Income 2024: $2,012,7702024

Highlighted filing

2014

Revenue$1,273,464
Expenses$762,144
Net Income$511,320
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 1, 2015
Return Version
2014v5.0
Gross Receipts
$1,836,186
Mission and Program Overview

Mission

The foundation's mission is to provide community resources to help all highline public schools succeed. Since 1999, we have been supporting innovation and excellence in highline public schools. Our funding priorities focus on college and careers, grants to teachers for engaging classroom projects and programs to improve academic achievement, and arts, athletics and other programs that keep students in school and productive. Highline is one of the most diverse districts in this state and has one of the highest incidence of children living in poverty. Our foundation is the only 501(c)3 nonprofit corporation that serves the entire district in an effort to equalize these disparities.

The highline schools foundation raises funds, gathers resources, and builds partnerships that support the students in highline public schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,168,628$1,505,260▲ $336,632
Cash and Non-Interest-Bearing Accounts$12,907$259,800▲ $246,893
Savings and Temporary Cash Investments$146,015$59,959▼ $86,056
Accounts Receivable$47,041$40,549▼ $6,492
Land, Buildings, and Equipment, Net$1,359$1,851▲ $492
Prepaid Expenses and Deferred Charges$600$0▼ $600
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,376,550$1,867,419▲ $490,869
Other Assets Total-$0-
Liabilities
Other Liabilities$150,095$145,894▼ $4,201
Accounts Payable and Accrued Expenses$14,782$15,512▲ $730
Total Liabilities$164,877$161,406▼ $3,471
Net Assets / Fund Balance
Temporarily Rstr Net Assets$726,124$1,140,992▲ $414,868
Unrestricted Net Assets$335,457$408,546▲ $73,089
Permanently Rstr Net Assets$150,092$156,475▲ $6,383
Total Net Assets Fund Balance$1,211,673$1,706,013▲ $494,340
Total Liabilities and Net Assets / Fund Balance$1,376,550$1,867,419▲ $490,869

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$745$3,876$4,621
Equipment$1,106$786$1,892

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$150,092-▲ $7,930-$156,476
2013$145,964-▲ $9,885-$150,092
2012$136,287-▲ $11,040-$145,964
2011$137,230-▲ $750-$136,287
2010$123,051-▲ $15,566-$137,230
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ashley FosbergExecutive DirectorFT$61,215$61,215

Board Members and Trustees

NameTitle
Scott GiffordPast President
Kristen KernsPresident
Erin AmbrozicPresident Elect
ANTHONY O'NEILTrustee
Aileen CroninTrustee
Andy RodgersTrustee
Carlyn RoedellTrustee
Chuck TumanTrustee
David BaischTrustee
Elizabeth LeavittTrustee
Jan NoordaTrustee
Janel StonebackTrustee
Ken TaylorTrustee
Kristy JohnsonTrustee
Marco MilaneseTrustee
Maya Mendoza-exstromTrustee
Michael YellamTrustee
Patrick RodgersTrustee
Patti GiffordTrustee
Scott LautmanTrustee
Travis ExstromMember at Large
Meridith LuetheSecretary
Chuck CoxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,119,899
Program Service Revenue
$0
Investment Income
$76,295
Other Revenue
$77,270
All Other Contributions
$939,060
Change in Net Assets
$511,320

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 Traded2$227,491Fair Market Value
Other Non Cash Contri Table17$22,171Compara. Sales
Clothing and Household Goods-$12,976Compara. Sales
Other Non Cash Contri Table1$11,138Comparable Sales
Food Inventory51$8,385Compara. Sales
Other Non Cash Contri Table33$7,572Compara. Sales
Other Non Cash Contri Table13$1,563Compara. Sales
Other Non Cash Contri Table51$1,495Compara. Sales
Other Non Cash Contri Table3$1,495Compara. Sales
Books and Publications-$500Compara. Sales
Total Noncash Contributions171$294,786-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$586,299
Salaries, Compensation, and Employee Benefits$133,533
Total Fundraising Expense$68,304
Other Expenses$42,312
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$376,515--$376,515
Grants to Domestic Individuals$209,784--$209,784
Other Salaries and Wages$11,098$31,444$19,450$61,992
Current Officers, Directors, Trustees, and Key Employees$18,365$6,121$36,729$61,215
Fees for Services Accounting-$11,645-$11,645
Payroll Taxes$2,469$3,148$4,709$10,326
Fees for Service Investment Mgmnt Fees-$8,909-$8,909
Insurance-$2,685-$2,685
Office Expenses-$1,880-$1,880
Advertising-$1,240-$1,240
Fees for Services Other-$1,210-$1,210
Information Technology-$1,098-$1,098
All Other Expenses-$593$261$854
Depreciation Depletion-$605-$605
Conferences and Meetings-$537-$537
Travel-$350-$350
Other Expenses-$268$1,293$268
Occupancy-$163-$163
Total Functional Expenses$618,231$75,609$68,304$762,144
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
HIGHLINE SCHOOL DISTRICT #401Burien, WA-See Sch I Part Iv$369,327
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$226,758
Fundraising Direct Expenses$149,488
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Trnmnt$139,879$112,774$58,118$54,656
Awards Lunch$114,960$37,053$17,940$19,113
Total Events$407,597$226,758$149,488$77,270
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Under Management - Held in Trust$145,894
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Family relationship between scott gifford and patti giffordfamily relationship between travis exstrom and maya mendoza-exstrom”

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

“The finance committee will hold a separate meeting before the return is filed to review the return for accuracy. A copy of the final draft is then forwarded to the entire board.”

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

“The conflict of interest policy is reviewed in the first board meeting of the new year and all trustees and employees sign a conflict of interest disclosure statement which is kept on file in the office.”

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

“The board of directors reviews the market rate for the employee position in question before voting to approve any employee compensation.”

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

“Governing documents, policies, and financial statements are available to the general public upon request. Management also provides annual unaudited financial statements on the foundations website.”

Filing and Contact Details

Filer

Filer Name
Highline Schools Foundation for
EIN
91-2020506
Phone
2062485196
Address
15675 AMBAUM BLVD SW, BURIEN, WA 98166

Signing Officer

Name
Ashley Fosberg
Title
Executive Director
Signed
2015-10-01
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Wa
Voting Board Members
23
Independent Board Members
23
Employees
3
Volunteers
159

Preparer

Firm
Hawthorne & Company CPAs
Address
15220 6th Avenue SW, Seattle, WA 98166
Preparer
David D Hawthorne - Gs
Phone
2062432336
Supplemental Narrative

Additional Explanations

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

“OTHER PROGRAM SERVICES 4: The Highline Schools Foundation is pleased to be a partner with the Highline School District in the building and completion of the highly ranked Raisbeck Aviation High School, a premier aviation-themed high school focusing on Science, Technology, Engineering, and Math. OTHER PROGRAM SERVICES 5: OTHER PROGRAMS SUCH AS PROFESSIONAL DEVELOPMENT, RECOGNITION AND ADMINISTRATIVE SUPPORT TO HIGHLINE SCHOOL DISTRICT”

Financial Statement Notes

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

“DURING 2007, THE McMICKEN HEIGHTS COMMUNITY CLUB GAVE THE FOUNDATION AN EDUCATION ENDOWMENT FUND TO PROVIDE INCOME, IN PERPETUITY, TO SUPPORT McMICKEN ELEMENTARY SCHOOL.”

Raw XML AppendixShowing 400 of 733 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/Form990PartVIISectionAGrp/TitleTxt0President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt4Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt19Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt20Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt21Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt22Trustee
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,867,419
Liabilities
$161,406
Net assets
$1,706,013
Revenue
$1,273,464
Expenses
$762,144
Net income
$511,320
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.70$0.11$6.59$3.15$1.14$2.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.11$4.45$1.96$1.24$0.72
2022Detailed filing. Detailed filing data is available for this year.$3.96$0.20$3.75$1.52$0.94$0.58
2021Detailed filing. Detailed filing data is available for this year.$4.26$0.54$3.72$1.20$0.94$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$0.60$3.12$1.74$1.24$0.50
2019Detailed filing. Detailed filing data is available for this year.$3.18$0.61$2.56$1.12$1.03$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.81$0.61$2.20$1.18$1.20$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.81$0.39$2.42$1.35$1.14$0.21
2016Detailed filing. Detailed filing data is available for this year.$2.44$0.34$2.10$1.42$1.03$0.39
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.34$1.59$0.90$0.94$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.87$0.16$1.71$1.27$0.76$0.51
2013Detailed filing. Detailed filing data is available for this year.$1.38$0.16$1.21$0.61$4.05$3.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.16$4.69$1.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.14$3.68$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.25$2.22$0.27
2008Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$1.52$0.52$0.17