Civic Intelligence

Dugualla Community Inc

990 • Fiscal year 2019 • EIN 91-6060466

Jun 01, 2018 to May 31, 2019 • Filed on Oct 08, 2019

PO Box 1368Oak Harbor, WA 98277

(360) 675-3030

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2019

Net Margin

77th percentile

25%

Higher net margin than 77% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2019 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2019

Asset Growth

66th percentile

3.8%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

40th percentile

-1.8%

Faster revenue growth than 40% of similar nonprofits.

2019 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$916,210

Up $33,271 (+3.8%) from 2018

Net Assets

Up

$915,790

Up $33,276 (+3.8%) from 2018

Liabilities

Down

$420

Down $5 (-1.2%) from 2018

Revenue

Down

$131,761

Down $2,469 (-1.8%) from 2018

Expenses

Up

$98,485

Up $16,791 (+21%) from 2018

Net Income

Down

$33,276

Down $19,260 (-37%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $698,393Liabilities 2012: $70,399Net Assets 2012: $627,9942012Assets 2013: $694,980Liabilities 2013: $8,510Net Assets 2013: $686,4702013Assets 2014: $729,506Liabilities 2014: $7,847Net Assets 2014: $721,6592014Assets 2015: $764,243Liabilities 2015: $6,769Net Assets 2015: $757,4742015Assets 2016: $793,249Liabilities 2016: $413Net Assets 2016: $792,8362016Assets 2017: $830,399Liabilities 2017: $421Net Assets 2017: $829,9782017Assets 2018: $882,939Liabilities 2018: $425Net Assets 2018: $882,5142018Assets 2019: $916,210Liabilities 2019: $420Net Assets 2019: $915,7902019Assets 2020: $942,982Liabilities 2020: $421Net Assets 2020: $942,5612020Assets 2021: $958,859Liabilities 2021: $472Net Assets 2021: $958,3872021Assets 2022: $933,017Liabilities 2022: $3,706Net Assets 2022: $929,3112022Assets 2023: $1,013,257Liabilities 2023: $11,837Net Assets 2023: $1,001,4202023Assets 2024: $1,072,166Liabilities 2024: $14,857Net Assets 2024: $1,057,3092024Assets 2025: $1,150,114Liabilities 2025: $87,473Net Assets 2025: $1,062,6412025

Highlighted filing

2019

Assets$916,210
Liabilities$420
Net Assets$915,790

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $126,409Expenses 2012: $88,742Net Income 2012: $37,6672012Revenue 2013: $118,089Expenses 2013: $84,183Net Income 2013: $33,9062013Revenue 2014: $114,641Expenses 2014: $79,451Net Income 2014: $35,1902014Revenue 2015: $121,265Expenses 2015: $85,450Net Income 2015: $35,8152015Revenue 2016: $126,663Expenses 2016: $91,297Net Income 2016: $35,3662016Revenue 2017: $124,550Expenses 2017: $87,409Net Income 2017: $37,1412017Revenue 2018: $134,230Expenses 2018: $81,694Net Income 2018: $52,5362018Revenue 2019: $131,761Expenses 2019: $98,485Net Income 2019: $33,2762019Revenue 2020: $133,646Expenses 2020: $106,875Net Income 2020: $26,7712020Revenue 2021: $131,333Expenses 2021: $115,507Net Income 2021: $15,8262021Revenue 2022: $124,776Expenses 2022: $146,378Net Income 2022: -$21,6022022Revenue 2023: $184,886Expenses 2023: $130,849Net Income 2023: $54,0372023Revenue 2024: $182,541Expenses 2024: $126,652Net Income 2024: $55,8892024Revenue 2025: $165,854Expenses 2025: $160,522Net Income 2025: $5,3322025

Highlighted filing

2019

Revenue$131,761
Expenses$98,485
Net Income$33,276
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Oct 8, 2019
Return Version
2018v3.1
Gross Receipts
$134,130
Mission and Program Overview

Mission

Operate a community water system and maintain common grounds for homeowners in dugualla bay

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$882,514$915,790▲ $33,276
Land, Buildings, and Equipment, Net$539,514$514,627▼ $24,887
Savings and Temporary Cash Investments$207,334$310,093▲ $102,759
Cash and Non-Interest-Bearing Accounts$124,642$77,321▼ $47,321
Prepaid Expenses and Deferred Charges$11,881$15,231▲ $3,350
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Accounts Receivable$-432$-1,062▼ $630
Total Assets$882,939$916,210▲ $33,271
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$425$418▼ $7
Other Liabilities-$2-
Total Liabilities$425$420▼ $5
Net Assets / Fund Balance
Total Net Assets Fund Balance$882,514$915,790▲ $33,276
Total Liabilities and Net Assets / Fund Balance$882,939$916,210▲ $33,271

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$147,328$427,355$574,683
Equipment$169,221$35,130$204,351
Land$182,300-$182,300
Buildings$9,364$40,987$50,351
Other Land Buildings$6,414$17,485$23,899
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerry SchopfPresident & CEO
Don KaiserVice President
Danny KaiserDirector
James HummerDirector
Joseph BockDirector
Robert McmillanDirector
Shawn AlbertDirector
Thomas LuehrDirector
Susan SchopfSecretary
Tom MckeonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,400
Program Service Revenue
$106,140
Investment Income
$2,823
Other Revenue
$1,398
Change in Net Assets
$33,276
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$98,485
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$26,236
All Other Expenses---$9,287
Fees for Services Accounting---$8,230
Other Expenses---$6,875
Insurance---$6,615
Occupancy---$5,815
Information Technology---$1,117
Office Expenses---$66
Total Functional Expenses$0$0$0$98,485
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
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
Rounding$2
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Two board members are married to each other.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Each homeowner has one voting right for each parcel owned . Property has to be identifiable by a parcel number with island county.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

223 members elect officers of the organization at the annual meeting.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Members must approve the financial statement and the budget for the new year at the annual meeting. .

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

Document will be sent to board of directors by email.

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

Officers, directors, trustees, and key employees are required to review the conflict of the interest policy. Transactions are reviewed on a monthly basis at board meetings.

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

Mail out financial statements to people who attend annual meeting. Governing documents are given to each property owner when they buy the real estatgoverning documents are posted to their website.

Filing and Contact Details

Filer

Filer Name
Dugualla Community Inc
EIN
91-6060466
Address
PO BOX 1368, OAK HARBOR, WA 98277

Signing Officer

Name
Tom Mckeon
Title
Treasurer
Signed
2019-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Schopf
Formed
2001
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
20

Preparer

Firm
Jones Accounting Associates
Address
1199 SE DOCK ST, OAK HARBOR, WA 98277-4067
Preparer
Kathleen B Jones EA
Phone
3606753030
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011881
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015231
IRS990/PrincipalOfficerNm0JERRY SCHOPF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0WATER SYSTEM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0106140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0106140
IRS990/ProgSrvcAccomActy2Grp/Desc0Maintain the clubhouse for residents
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt02581
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt081694
IRS990/PYOtherRevenueAmt0759
IRS990/PYProgramServiceRevenueAmt0130890
IRS990/PYRevenuesLessExpensesAmt052536
IRS990/PYTotalExpensesAmt081694
IRS990/PYTotalRevenueAmt0134230
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt033276
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01281
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0207334
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0310093
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09364
IRS990ScheduleD/BuildingsGrp/DepreciationAmt040987
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt050351
IRS990ScheduleD/EquipmentGrp/BookValueAmt0169221
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035130
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0204351
IRS990ScheduleD/LandGrp/BookValueAmt0182300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0182300
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0147328
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0427355
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0574683
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06414
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017485
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt023899
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0514627
IRS990ScheduleD/TotalLiabilityAmt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two board members are married to each other.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH HOMEOWNER HAS ONE VOTING RIGHT FOR EACH PARCEL OWNED . PROPERTY HAS TO BE IDENTIFIABLE BY A PARCEL NUMBER WITH ISLAND COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2223 MEMBERS ELECT OFFICERS OF THE ORGANIZATION AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS MUST APPROVE THE FINANCIAL STATEMENT AND THE BUDGET FOR THE NEW YEAR AT THE ANNUAL MEETING. .
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENT WILL BE SENT TO BOARD OF DIRECTORS BY EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Officers, directors, trustees, and key employees are required to review the conflict of the interest policy. Transactions are reviewed on a monthly basis at board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MAIL OUT FINANCIAL STATEMENTS TO PEOPLE WHO ATTEND ANNUAL MEETING. GOVERNING DOCUMENTS ARE GIVEN TO EACH PROPERTY OWNER WHEN THEY BUY THE REAL ESTATGOVERNING DOCUMENTS ARE POSTED TO THEIR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0882939
IRS990/TotalAssetsEOYAmt0916210
IRS990/TotalAssetsGrp/BOYAmt0882939
IRS990/TotalAssetsGrp/EOYAmt0916210
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021400
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt098485
IRS990/TotalGrossUBIAmt01281
IRS990/TotalLiabilitiesBOYAmt0425
IRS990/TotalLiabilitiesEOYAmt0420
IRS990/TotalLiabilitiesGrp/BOYAmt0425
IRS990/TotalLiabilitiesGrp/EOYAmt0420
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0882514
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0915790
IRS990/TotalProgramServiceRevenueAmt0106140
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0109080
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0131761
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01281
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0882939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0916210
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03825 EMORY TRAIL
IRS990/USAddress/CityNm0OAK HARBOR
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098277
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.duguallabay.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM MCKEON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DUGUALLA COMMUNITY INC
ReturnHeader/Filer/BusinessNameControlTxt0DUGU
ReturnHeader/Filer/EIN0916060466
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1368
ReturnHeader/Filer/USAddress/CityNm0OAK HARBOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098277
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911534834
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES ACCOUNTING ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01199 SE DOCK ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAK HARBOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0982774067
ReturnHeader/PreparerPersonGrp/PhoneNum03606753030
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathleen B Jones EA
ReturnHeader/ReturnTs02019-10-08T09:20:53-07:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.15$0.09$1.06$0.17$0.16$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.01$1.06$0.18$0.13$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$0.18$0.13$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.12$0.15$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.13$0.12$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.13$0.11$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.13$0.10$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.13$0.08$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.12$0.09$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.13$0.09$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.76$0.12$0.09$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.01$0.72$0.11$0.08$0.04
2013Summary only. Only limited summary data is available for this year.$0.69$0.01$0.69$0.12$0.08$0.03
2012Summary only. Only limited summary data is available for this year.$0.70$0.07$0.63$0.13$0.09$0.04