Civic Intelligence

Northwest Wall & Ceiling Contractors Association

EIN 91-6037374 • 501(c)6 • Woodinville, WA

Profile

Promotion of the wall & ceiling industry in the state of wa

12437 NE 173rd Place 200Woodinville, WA 98072

n/A

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.06x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.15x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

5th percentile

-29%

Higher net margin than 5% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

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

501(c)6 • $5M-$10M nonprofits • Source year 2022

Asset Growth

16th percentile

-4.4%

Faster asset growth than 16% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-11%

Faster revenue growth than 12% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,326,852

Down $243,166 (-4.4%) from 2023

Liabilities

Up

$319,929

Up $30,048 (+10%) from 2023

Net Assets

Down

$5,006,923

Down $273,214 (-5.2%) from 2023

Revenue

Down

$2,205,051

Down $270,031 (-11%) from 2023

Expenses

Down

$2,835,559

Down $12,261 (-0.4%) from 2023

Net Income

Down

-$630,508

Down $257,770 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,648Liabilities 2010: $0Net Assets 2010: $3,6482010Assets 2011: $15,923Liabilities 2011: $0Net Assets 2011: $15,9232011Assets 2012: $10,615Liabilities 2012: $0Net Assets 2012: $10,6152012Assets 2013: $14,318Liabilities 2013: $0Net Assets 2013: $14,3182013Assets 2014: $15,139Liabilities 2014: $0Net Assets 2014: $15,1392014Assets 2015: $10,948Liabilities 2015: $0Net Assets 2015: $10,9482015Assets 2016: $1,563,057Liabilities 2016: $0Net Assets 2016: $1,563,0572016Assets 2017: $2,241,647Liabilities 2017: $5,937Net Assets 2017: $2,235,7102017Assets 2018: $3,518,904Liabilities 2018: $45,546Net Assets 2018: $3,473,3582018Assets 2019: $4,991,577Liabilities 2019: $66,655Net Assets 2019: $4,924,9222019Assets 2020: $5,317,163Liabilities 2020: $10,826Net Assets 2020: $5,306,3372020Assets 2021: $6,242,977Liabilities 2021: $6,778Net Assets 2021: $6,236,1992021Assets 2022: $5,273,780Liabilities 2022: $10,308Net Assets 2022: $5,263,4722022Assets 2023: $5,570,018Liabilities 2023: $289,881Net Assets 2023: $5,280,1372023Assets 2024: $5,326,852Liabilities 2024: $319,929Net Assets 2024: $5,006,9232024

Highlighted filing

2024

Assets$5,326,852
Liabilities$319,929
Net Assets$5,006,923

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $427,2932010Expenses 2011: $283,1032011Expenses 2012: $282,6272012Revenue 2013: $305,459Expenses 2013: $301,756Net Income 2013: $3,7032013Revenue 2014: $341,679Expenses 2014: $340,858Net Income 2014: $8212014Revenue 2015: $457,561Expenses 2015: $461,752Net Income 2015: -$4,1912015Revenue 2016: $519,508Expenses 2016: $516,378Net Income 2016: $3,1302016Revenue 2017: $1,881,180Expenses 2017: $1,426,901Net Income 2017: $454,2792017Revenue 2018: $3,391,051Expenses 2018: $1,693,449Net Income 2018: $1,697,6022018Revenue 2019: $3,558,592Expenses 2019: $2,325,521Net Income 2019: $1,233,0712019Revenue 2020: $2,689,180Expenses 2020: $2,486,361Net Income 2020: $202,8192020Revenue 2021: $3,192,683Expenses 2021: $2,659,951Net Income 2021: $532,7322021Revenue 2022: $2,663,671Expenses 2022: $3,058,631Net Income 2022: -$394,9602022Revenue 2023: $2,475,082Expenses 2023: $2,847,820Net Income 2023: -$372,7382023Revenue 2024: $2,205,051Expenses 2024: $2,835,559Net Income 2024: -$630,5082024

Highlighted filing

2024

Revenue$2,205,051
Expenses$2,835,559
Net Income-$630,508

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$0.32$5.01$2.21$2.84$0.63
2023Summary only. Only limited summary data is available for this year.$5.57$0.29$5.28$2.48$2.85$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$0.01$5.26$2.66$3.06$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.24$0.01$6.24$3.19$2.66$0.53
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.32$0.01$5.31$2.69$2.49$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$0.07$4.92$3.56$2.33$1.23
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.05$3.47$3.39$1.69$1.70
2017Summary only. Only limited summary data is available for this year.$2.24$0.01$2.24$1.88$1.43$0.45
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.00$1.56$0.52$0.52$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$0.46$0.46$0.00
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.34$0.34$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.31$0.30$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.43
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$3,677,754
Mission and Program Overview

Mission

Promotion of the wall & ceiling industry in the state of wa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,843,924$2,924,284▼ $919,640
Cash and Non-Interest-Bearing Accounts$50,929$44,401▼ $6,528
Land, Buildings, and Equipment, Net$22,004$15,979▼ $6,025
Prepaid Expenses and Deferred Charges$4,414$4,414→ $0
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,242,977$5,273,780▼ $969,197
Other Assets Total$2,321,706$2,284,702▼ $37,004
Liabilities
Other Liabilities$6,778$10,069▲ $3,291
Accounts Payable and Accrued Expenses-$239-
Total Liabilities$6,778$10,308▲ $3,530
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,432,561$3,718,979▼ $713,582
Net Assets With Donor Restrictions$1,803,638$1,544,493▼ $259,145
Total Net Assets Fund Balance$6,236,199$5,263,472▼ $972,727
Total Liabilities and Net Assets / Fund Balance$6,242,977$5,273,780▼ $969,197

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,979$26,938$42,917
Other Assets Org$3,383--
Compensation and Service Providers

Board Members and Trustees

NameTitle
James KahlerPast-President
Cory YalowickiPresident
Doug BagnellVice President
Greg KnutsonDirector
Nathan SumisonDirector
Rick HarrisDirector
Rick MillerExecutive Director
Ryan TillSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,623,001
Investment Income
$40,670
Other Revenue
$0
Change in Net Assets
$-394,960

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,631,713
Revenue Not Reported on Financial Statements
$31,958
Revenue Not Reported on Form 990
$-605,310
Other Revenue Adjustments
$31,958
Total Revenue per Audited Statements
$2,026,403
Total Revenue per Form 990
$2,663,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,763,056
Salaries, Compensation, and Employee Benefits$295,575
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$196,301
Current Officers, Directors, Trustees, and Key Employees---$148,700
All Other Expenses---$127,549
Fees for Services Legal---$104,619
Other Salaries and Wages---$67,770
Other Expenses---$63,800
Fees for Services Lobbying---$63,219
Occupancy---$60,726
Other Employee Benefits---$42,280
Fees for Services Accounting---$28,993
Fees for Service Investment Mgmnt Fees---$27,543
Pension Plan Contributions---$18,947
Payroll Taxes---$17,878
Insurance---$15,885
Depreciation Depletion---$6,025
Fees for Services Other---$2,694
Office Expenses---$1,996
Advertising---$1,130
Travel---$513
Total Functional Expenses$0$0$0$3,058,631

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,058,631
Expenses per Audited Statements$3,031,088
Total Expenses per Audited Statements$3,023,364
Expenses Not Reported on Financial Statements$27,543
Expenses Not Reported on Form 990$-7,724
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$40,000
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
Accrued Wages$6,704
Accrued Taxes$2,802
Pdmla$250
L&i Tax$208
Payroll Taxes Payable$84
Esd$21
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
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 6

Association members are wall and ceiling contractors who have paid annual dues to nwcca.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed for accuracy and completeness and then approved by the board of directors.

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

Policy is reviewed annually by the board and signed by all members.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Northwest Wall & Ceiling Contractors
EIN
91-6037374
Phone
4254661157
Address
12437 NE 173RD PLACE 200, WOODINVILLE, WA 98072

Signing Officer

Name
Rick Miller
Title
Executive Director
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cory Yalowicki
Formed
1988
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
Hawthorne & CO CPAs
Address
17820 1st Ave South, Burien, WA 98148
Preparer
David D Hawthorne - Cs
Phone
2062432336
Supplemental Narrative

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Net income of subsidiary $31958

Raw XML AppendixShowing 400 of 458 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.

Path#Value
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc012437 WOODINVILLE INVESTMENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NET INCOME OF SUBSIDIARY $31958
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION MEMBERS ARE WALL AND CEILING CONTRACTORS WHO HAVE PAID ANNUAL DUES TO NWCCA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED FOR ACCURACY AND COMPLETENESS AND THEN APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICY IS REVIEWED ANNUALLY BY THE BOARD AND SIGNED BY ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WOODINVILLE
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