Civic Intelligence

Westside Baby

990 • Fiscal year 2015 • EIN 91-2124405

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 15, 2016

Organization ProfileWWW.WESTSIDEBABY.ORG

View Organization Page

10002 14th Avenue SWSeattle, WA 98146

(206) 767-1662

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

65th percentile

8.4%

Higher net margin than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

57th percentile

$75,850

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

85th percentile

26%

Faster asset growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

74th percentile

18%

Faster revenue growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$1,260,967

Up $261,219 (+26%) from 2014

Net Assets

Up

$1,185,049

Up $318,189 (+37%) from 2014

Liabilities

Down

$75,918

Down $56,970 (-43%) from 2014

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin65th percentile

Revenue

Up

$3,806,459

Up $584,831 (+18%) from 2014

Expenses

Up

$3,488,270

Up $610,921 (+21%) from 2014

Net Income

Down

$318,189

Down $26,090 (-7.6%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $475,724Liabilities 2011: $35,711Net Assets 2011: $440,0132011Assets 2012: $492,238Liabilities 2012: $39,284Net Assets 2012: $452,9542012Assets 2013: $603,438Liabilities 2013: $80,857Net Assets 2013: $522,5812013Assets 2014: $999,748Liabilities 2014: $132,888Net Assets 2014: $866,8602014Assets 2015: $1,260,967Liabilities 2015: $75,918Net Assets 2015: $1,185,0492015Assets 2016: $1,248,344Liabilities 2016: $78,018Net Assets 2016: $1,170,3262016Assets 2017: $2,756,269Liabilities 2017: $136,947Net Assets 2017: $2,619,3222017Assets 2018: $3,150,542Liabilities 2018: $117,584Net Assets 2018: $3,032,9582018Assets 2019: $2,227,467Liabilities 2019: $213,236Net Assets 2019: $2,014,2312019Assets 2020: $2,961,189Liabilities 2020: $290,511Net Assets 2020: $2,670,6782020Assets 2021: $3,118,241Liabilities 2021: $84,056Net Assets 2021: $3,034,1852021Assets 2022: $2,967,890Liabilities 2022: $470,489Net Assets 2022: $2,497,4012022Assets 2023: $1,953,319Liabilities 2023: $333,712Net Assets 2023: $1,619,6072023Assets 2024: $1,739,280Liabilities 2024: $402,298Net Assets 2024: $1,336,9822024

Highlighted filing

2015

Assets$1,260,967
Liabilities$75,918
Net Assets$1,185,049
Open 2015 Filing

Operations Trend

Revenue Growth74th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,752,9432011Expenses 2012: $2,066,8222012Revenue 2013: $2,356,134Expenses 2013: $2,286,507Net Income 2013: $69,6272013Revenue 2014: $3,221,628Expenses 2014: $2,877,349Net Income 2014: $344,2792014Revenue 2015: $3,806,459Expenses 2015: $3,488,270Net Income 2015: $318,1892015Revenue 2016: $4,088,479Expenses 2016: $4,103,202Net Income 2016: -$14,7232016Revenue 2017: $6,044,249Expenses 2017: $4,595,253Net Income 2017: $1,448,9962017Revenue 2018: $5,510,378Expenses 2018: $5,096,742Net Income 2018: $413,6362018Revenue 2019: $4,144,341Expenses 2019: $5,163,068Net Income 2019: -$1,018,7272019Revenue 2020: $3,998,289Expenses 2020: $3,341,842Net Income 2020: $656,4472020Revenue 2021: $3,662,096Expenses 2021: $3,298,589Net Income 2021: $363,5072021Revenue 2022: $4,019,179Expenses 2022: $4,555,963Net Income 2022: -$536,7842022Revenue 2023: $4,263,094Expenses 2023: $5,140,829Net Income 2023: -$877,7352023Revenue 2024: $4,434,274Expenses 2024: $4,716,899Net Income 2024: -$282,6252024

Highlighted filing

2015

Revenue$3,806,459
Expenses$3,488,270
Net Income$318,189
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 15, 2016
Return Version
2015v2.1
Gross Receipts
$3,985,769
Mission and Program Overview

Mission

Westside baby, in partnership with our community, provides essential items to local children in need by collecting and distributing diapers, clothing and equipment.

Providing essential items to local children in need such as diapers, clothing & safety equipment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$866,860$1,185,049▲ $318,189
Inventories for Sale or Use$371,382$504,420▲ $133,038
Accounts Receivable$246,674$277,812▲ $31,138
Cash and Non-Interest-Bearing Accounts$93,622$166,154▲ $72,532
Land, Buildings, and Equipment, Net$26,571$110,765▲ $84,194
Pledges and Grants Receivable$202,200$109,974▼ $92,226
Savings and Temporary Cash Investments$50,567$51,305▲ $738
Investments Other Securities-$24,245-
Prepaid Expenses and Deferred Charges$8,732$16,292▲ $7,560
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$999,748$1,260,967▲ $261,219
Liabilities
Accounts Payable and Accrued Expenses$65,648$62,418▼ $3,230
Unsecured Notes Loans Payable$55,000--
Deferred Revenue$12,240$13,500▲ $1,260
Total Liabilities$132,888$75,918▼ $56,970
Net Assets / Fund Balance
Total Net Assets Fund Balance$866,860$1,185,049▲ $318,189
Total Liabilities and Net Assets / Fund Balance$999,748$1,260,967▲ $261,219

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$84,991$10,216$95,207
Other Land Buildings$13,308$9,087$22,395
Equipment$12,466$6,067$18,533
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nancy WoodlandExecutive DirectorFT$75,850$75,850

Board Members and Trustees

NameTitle
Phyllis NomuraChair of Board
Beth WrightVice Chair of Board
Amy Daly-donovanBoard Member
Becky BicknellBoard Member
Charles HellarBoard Member
Dr Terry SweeneyBoard Member
Judy MimsBoard Member
Laurie PinardBoard Member
Liz OverlandBoard Member
Mark ThomasBoard Member
Pamela QuadrosBoard Member
Rick GrimesBoard Member
Shannon BraddockBoard Member
Stacy AbleBoard Member
Winnie SperryBoard Member
Jodi RyznarSecretary
Ryan BartlettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,920,576
Program Service Revenue
$0
Investment Income
$784
Other Revenue
$-114,901
All Other Contributions
$3,523,961
Change in Net Assets
$318,189

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$2,722,647Comparable Resale
Total Noncash Contributions$2,722,647-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,806,459
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$97,703
Total Revenue per Audited Statements
$3,904,162
Total Revenue per Form 990
$3,806,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,966,092
Salaries, Compensation, and Employee Benefits$522,178
Total Fundraising Expense$175,509
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$280,649$93,688$108,008$482,345
Occupancy$109,308$3,939$3,939$117,186
Office Expenses$16,961$25,602$7,275$49,838
Payroll Taxes$23,247$7,668$8,918$39,833
Fees for Services Accounting-$33,358-$33,358
Fees for Services Management-$9,028$10,000$19,028
Other Expenses$12,523$1,235$5,143$18,901
Depreciation Depletion$16,157$1,196$1,340$18,693
Advertising$6,433-$6,433$12,866
Conferences and Meetings$10,139$709$979$11,827
Total Functional Expenses$3,131,644$181,117$175,509$3,488,270

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,585,973
Expenses per Audited Statements$3,488,270
Total Expenses per Form 990$3,488,270
Expenses Not Reported on Form 990$97,703
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$176,800
Fundraising Gross Income$62,946
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Tea$345,991$48,046$99,388$-51,342
Fall Event$113,570$14,900$22,988$-8,088
Total Events$459,561$62,946$176,800$-113,854
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael InocencioSpouse of Board MemberReal Estate Rent at Market ValueNo$838
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
Yes
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 B, Line 11

“After full review by the finance committee, the return is presented to the board for review and approval prior to filing.”

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

“The conflict of interest policy is reviewed and signed by the board of directors on an annual basis.”

Form 990, Part VI, Section B, Line 15

“When hiring the executive director and key employees, and thereafter on an bi-annual basis, the board will perform a thorough review to determine suitable compensation. This process is to include a review of comparability data by the board of directors or an independent compensation consultant hired by the board. Comparability data can include compensation surveys, written employment contracts and 990s of similar organizations. The board will retain documentation of the deliberation and final decision.”

Form 990, Part VI, Section C, Line 19

“The irs form 990 is available to the public on guidestar.org. At outreach events and speaking engagements, the executive director informs interested parties that westside baby has an open book policy and is proud to provide access to financial statements, with the exception of confidential donor information, at any time. Westside baby produces and distributes an annual report.”

Filing and Contact Details

Filer

Filer Name
Westside Baby
EIN
91-2124405
Phone
2067671662
Address
10002 14TH AVENUE SW, SEATTLE, WA 98146

Signing Officer

Name
Nancy Woodland
Title
Executive Director
Phone
2067671662
Signed
2016-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phyllis Nomura
Formed
2001
Legal Domicile
Wa
Voting Board Members
17
Independent Board Members
17
Employees
18
Volunteers
0

Preparer

Firm
Hunt Jackson Pllc
Address
4123 CALIFORNIA AVE SW SUITE 101, SEATTLE, WA 98116
Preparer
Scott Hunt
Phone
2069321314
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“SEE EXPLANATION A) BELOW”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“SEE EXPLANATION B) BELOW”

OTHER ADJUSTMENTS:

“A) total revenues per audited financial statements were not reduced by direct costs related to specific charitable fundraising events in the amount of $95,193 or by direct costs related to rental income in the amount of $2,510. In form 990, gross revenues were reduced by these costs. B) total expenses per audited financial statements included direct costs related to specific charitable fundraising events in the amount of $95,193 and direct costs related to rental income in the amount of $2,510. On form 990, these costs were removed from expenses and applied directly against gross revenues received from the events.”

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IRS990/Desc0DIAPER BANK PROGRAM: DIAPERS ARE A CRITICAL HEALTH NEED FOR INFANTS AND TODDLERS. THEY ARE EXPENSIVE AND ARE NOT COVERED BY ANY GOVERNMENT ASSISTANCE PROGRAM. WESTSIDE BABY FILLED THIS GAP IN 2015 BY PROVIDING MORE THAN 1,250,000 DIAPERS TO FAMILIES IN NEED. THIS PROGRAM SUCCEEDS IN PART DUE TO DIAPER DONATIONS BY INDIVIDUAL FAMILIES AND DIAPER DRIVES AS WELL AS NEW NATIONAL SUPPORT FROM THE NATIONAL DIAPER BANK NETWORK AND THE KIMBERLY CLARK CORPORATION. STAFF CONDUCTS OUTREACH AND COORDINATES MANY DIAPER DRIVES THROUGHOUT THE YEAR TO COLLECT FOR THIS PROGRAM. IN ADDITION, SYSTEMS AND OVERSIGHT ARE REQUIRED FOR ORDERING, PROCESSING AND DISTRIBUTION OF THIS BASIC RESOURCE.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR OF BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
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IRS990/MissionDesc0WESTSIDE BABY, IN PARTNERSHIP WITH OUR COMMUNITY, PROVIDES ESSENTIAL ITEMS TO LOCAL CHILDREN IN NEED BY COLLECTING AND DISTRIBUTING DIAPERS, CLOTHING AND EQUIPMENT.
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IRS990/OtherExpensesGrp/Desc2OUTREACH
IRS990/OtherExpensesGrp/Desc3WEBSITE
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IRS990/OtherExpensesGrp/FundraisingAmt120134
IRS990/OtherExpensesGrp/FundraisingAmt25143
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11235
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IRS990/OtherExpensesGrp/ProgramServicesAmt227020
IRS990/OtherExpensesGrp/ProgramServicesAmt312523
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IRS990/OtherExpensesGrp/TotalAmt170923
IRS990/OtherExpensesGrp/TotalAmt247154
IRS990/OtherExpensesGrp/TotalAmt318901
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0108008
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt093688
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0482345
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IRS990/PayrollTaxesGrp/FundraisingAmt08918
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07668
IRS990/PayrollTaxesGrp/ProgramServicesAmt023247
IRS990/PayrollTaxesGrp/TotalAmt039833
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IRS990/PrincipalOfficerNm0PHYLLIS NOMURA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY COLLECTION AND DISTRIBUTION PROGRAM WESTSIDE BABY COLLECTS AND DISTRIBUTES ESSENTIAL ITEMS TO LOCAL CHILDREN IN NEED. MOST OF THE ITEMS WE DISTRIBUTE ARE GENTLY USED CHILDRENS ITEMS OR DIAPERS THAT ARE EITHER DONATED OR PURCHASED. ITEMS ARE GIVEN BY THE PUBLIC AND THEN ORDERED BY STAFF OF ESTABLISHED SOCIAL SERVICE AGENCIES. THIS PROGRAM HAS INCREASED DRASTICALLY IN THE LAST 5 YEARS AS WE HAVE MORE THAN TRIPLED THE NUMBER OF CHILDREN SERVED AND EXPANDED OUR FACILITY PROCESSING AND STORAGE SPACE WHERE WE COLLECT AND PROCESS EACH DONATION AND FILL ORDERS. ENSURING THERE ARE ENOUGH DONATIONS OF ITEMS COMING IN, VOLUNTEERS TO PROCESS THEM, SPACE TO STORE THEM AND SYSTEMS TO ADMINISTER THE PROGRAM IS CENTRAL TO OUR IMPACT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02489657
IRS990/ProgSrvcAccomActy3Grp/Desc0CHILD EQUIPMENT SAFETY PROGRAM ITEMS SUCH AS CAR SEATS, PORTABLE CRIBS, HIGH CHAIRS AND STROLLERS ARE ESSENTIAL ITEMS FOR ENSURING THAT BABIES AND TODDLERS ARE SAFE WHILE THEY RIDE, SLEEP AND EAT. WESTSIDE BABY TAKES ON THE CRUCIAL TASK OF ACCEPTING USED BABY EQUIPMENT, PROCESSING IT TO THE HIGHEST OF SAFETY STANDARDS, AND PROVIDING IT TO LOCAL CHILDREN IN NEED. WE SUPPLEMENT THE PROGRAM BY PURCHASING NEW EQUIPMENT ITEMS AS FUNDS PERMIT.
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IRS990/RegularMonitoringEnfrcInd01
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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,260,967
Liabilities
$75,918
Net assets
$1,185,049
Revenue
$3,806,459
Expenses
$3,488,270
Net income
$318,189
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.40$1.34$4.43$4.72$0.28
2023Summary only. Only limited summary data is available for this year.$1.95$0.33$1.62$4.26$5.14$0.88
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.47$2.50$4.02$4.56$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.08$3.03$3.66$3.30$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.29$2.67$4.00$3.34$0.66
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.21$2.01$4.14$5.16$1.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.12$3.03$5.51$5.10$0.41
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.14$2.62$6.04$4.60$1.45
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.08$1.17$4.09$4.10$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.08$1.19$3.81$3.49$0.32
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.13$0.87$3.22$2.88$0.34
2013Summary only. Only limited summary data is available for this year.$0.60$0.08$0.52$2.36$2.29$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.04$0.45$2.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.04$0.44$1.75
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits