Civic Intelligence

Wing Luke Memorial Foundation

EIN 91-6067431 • 501(c)3 • Seattle, WA

Profile

We connect everyone to the dynamic history, cultures, and art of asian pacific americans through vivid storytelling and inspiring experiences to advance racial and social equity.

PO Box 3025Seattle, WA 98114

www.wingluke.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.04x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

30th percentile

0.10x

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

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

19th percentile

-8.8%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

3.1%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-40%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$11,664,560

Up $244,092 (+2.1%) from 2023

Liabilities

Down

$402,209

Down $10,333 (-2.5%) from 2023

Net Assets

Up

$11,262,351

Up $254,425 (+2.3%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin19th percentile

Revenue

Up

$5,247,200

Up $929,204 (+22%) from 2023

Expenses

Up

$5,816,827

Up $1,120,087 (+24%) from 2023

Net Income

Down

-$569,627

Down $190,883 (-50%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$15M$10M$5.0M$0Assets 2011: $2,698,103Liabilities 2011: $97,899Net Assets 2011: $2,600,2042011Assets 2012: $2,991,619Liabilities 2012: $105,038Net Assets 2012: $2,886,5812012Assets 2013: $2,763,930Liabilities 2013: $124,414Net Assets 2013: $2,639,5162013Assets 2014: $2,707,053Liabilities 2014: $237,030Net Assets 2014: $2,470,0232014Assets 2015: $2,149,247Liabilities 2015: $141,319Net Assets 2015: $2,007,9282015Assets 2016: $1,364,712Liabilities 2016: $390,401Net Assets 2016: $974,3112016Assets 2017: $1,242,385Liabilities 2017: $231,873Net Assets 2017: $1,010,5122017Assets 2018: $1,969,123Liabilities 2018: $260,415Net Assets 2018: $1,708,7082018Assets 2019: $1,345,999Liabilities 2019: $221,686Net Assets 2019: $1,124,3132019Assets 2020: $2,376,922Liabilities 2020: $608,681Net Assets 2020: $1,768,2412020Assets 2021: $11,076,869Liabilities 2021: $781,779Net Assets 2021: $10,295,0902021Assets 2022: $11,081,938Liabilities 2022: $419,120Net Assets 2022: $10,662,8182022Assets 2023: $11,420,468Liabilities 2023: $412,542Net Assets 2023: $11,007,9262023Assets 2024: $11,664,560Liabilities 2024: $402,209Net Assets 2024: $11,262,3512024

Highlighted filing

2024

Assets$11,664,560
Liabilities$402,209
Net Assets$11,262,351
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $5,909,661Expenses 2011: $2,167,386Net Income 2011: $3,742,2752011Expenses 2012: $2,109,9522012Expenses 2013: $2,257,9132013Revenue 2014: $2,328,940Expenses 2014: $2,538,136Net Income 2014: -$209,1962014Revenue 2015: $2,699,267Expenses 2015: $2,971,751Net Income 2015: -$272,4842015Revenue 2016: $1,811,230Expenses 2016: $2,793,688Net Income 2016: -$982,4582016Revenue 2017: $2,729,689Expenses 2017: $2,713,683Net Income 2017: $16,0062017Revenue 2018: $3,389,603Expenses 2018: $2,691,569Net Income 2018: $698,0342018Revenue 2019: $2,049,020Expenses 2019: $2,633,415Net Income 2019: -$584,3952019Revenue 2020: $3,427,975Expenses 2020: $2,784,047Net Income 2020: $643,9282020Revenue 2021: $11,490,156Expenses 2021: $3,097,060Net Income 2021: $8,393,0962021Revenue 2022: $7,171,734Expenses 2022: $5,998,071Net Income 2022: $1,173,6632022Revenue 2023: $4,317,996Expenses 2023: $4,696,740Net Income 2023: -$378,7442023Revenue 2024: $5,247,200Expenses 2024: $5,816,827Net Income 2024: -$569,6272024

Highlighted filing

2024

Revenue$5,247,200
Expenses$5,816,827
Net Income-$569,627
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,664,560
Liabilities
$402,209
Net assets
$11,262,351
Revenue
$5,247,200
Expenses
$5,816,827
Net income
-$569,627
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.7$0.40$11.3$5.25$5.82$0.57
2023Detailed filing. Detailed filing data is available for this year.$11.4$0.41$11.0$4.32$4.70$0.38
2022Detailed filing. Detailed filing data is available for this year.$11.1$0.42$10.7$7.17$6.00$1.17
2021Detailed filing. Detailed filing data is available for this year.$11.1$0.78$10.3$11.5$3.10$8.39
2020Detailed filing. Detailed filing data is available for this year.$2.38$0.61$1.77$3.43$2.78$0.64
2019Detailed filing. Detailed filing data is available for this year.$1.35$0.22$1.12$2.05$2.63$0.58
2018Detailed filing. Detailed filing data is available for this year.$1.97$0.26$1.71$3.39$2.69$0.70
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.23$1.01$2.73$2.71$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.36$0.39$0.97$1.81$2.79$0.98
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.14$2.01$2.70$2.97$0.27
2014Detailed filing. Detailed filing data is available for this year.$2.71$0.24$2.47$2.33$2.54$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.12$2.64$2.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.11$2.89$2.11
2011Summary only. Only limited summary data is available for this year.$2.70$0.10$2.60$5.91$2.17$3.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 10, 2025
Return Version
2023v6.0
Gross Receipts
$10,171,201
Mission and Program Overview

Mission

We connect everyone to the dynamic history, cultures, and art of asian pacific americans through vivid storytelling and inspiring experiences to advance racial and social equity.

We connect everyone to the dynamic history, cultures, and art of asian americans, native hawaiians, and pacific islanders through vivid storytelling and inspiring experiences to advance racial and social equity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,718,119$6,903,539▲ $185,420
Savings and Temporary Cash Investments$1,123,920$2,628,259▲ $1,504,339
Pledges and Grants Receivable$1,942,737$1,343,961▼ $598,776
Cash and Non-Interest-Bearing Accounts$1,271,251$307,970▼ $963,281
Land, Buildings, and Equipment, Net$193,740$296,202▲ $102,462
Inventories for Sale or Use$76,859$108,142▲ $31,283
Prepaid Expenses and Deferred Charges$62,766$40,660▼ $22,106
Accounts Receivable$31,076$35,827▲ $4,751
Total Assets$11,420,468$11,664,560▲ $244,092
Liabilities
Accounts Payable and Accrued Expenses$370,932$357,367▼ $13,565
Deferred Revenue$36,760$39,992▲ $3,232
Escrow Account Liability$4,850$4,850→ $0
Total Liabilities$412,542$402,209▼ $10,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,316,965$8,579,461▲ $262,496
Net Assets With Donor Restrictions$2,690,961$2,682,890▼ $8,071
Total Net Assets Fund Balance$11,007,926$11,262,351▲ $254,425
Total Liabilities and Net Assets / Fund Balance$11,420,468$11,664,560▲ $244,092

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$75,398$465,717$541,115
Other Land Buildings$211,782$127,862$339,644
Buildings$9,022-$9,022
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jol B TanExecutive DiFT$183,753$10,016$193,769
Jol B TanExecutive Director-$183,753$10,016$193,769
Cassandra ChinnDeputy ExecFT$168,194$9,284$177,478
Cassandra ChinnDeputy Exec Director-$168,194$9,284$177,478
Monica DayFinance DireFT$141,141-$141,141
Mercedes LunaDirector IndividFT$100,239$3,019$103,258

Board Members and Trustees

NameTitle
Ellen FergusonCo-president
Jill NishiCo-president
Adriel TamTrustee
Chera AmlagTrustee
Gloria Lung WakayamaTrustee
Holly NguyenTrustee
Jamie FordTrustee
Julien LohTrustee
Mark TakagiTrustee
Maya Mendoza-exstromTrustee
Michael MyintTrustee
Midori MatsuiTrustee
Nanette FokTrustee
Pat Norikane LogerwellTrustee
Rachael KitagawaTrustee
Savitha Reddy PathiTrustee
Shannon LeeTrustee
Tera BeachTrustee
Victor MizumoriTrustee
Paul MarTrustee (end
Diane SugimuraCo-vice Pres
Katherine ChengCo-vice Pres
Mimi GanSecretary
Sai ChaleunphonhTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,618,282
Program Service Revenue
$430,468
Investment Income
$262,176
Other Revenue
$-63,726
All Other Contributions
$3,383,056
Change in Net Assets
$-569,627

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 Traded10$196,418Stock Exchange
Other Non Cash Contri Table394$156,957Comparable Sales
Total Noncash Contributions404$353,375-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,247,200
Revenue Not Reported on Form 990
$1,055,908
Total Revenue per Audited Statements
$6,303,108
Total Revenue per Form 990
$5,247,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,774,290
Other Expenses$1,705,584
Total Fundraising Expense$352,717
Grants and Similar Amounts Paid$336,953
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,362,151$234,217$176,516$2,772,884
Fees for Services Other$463,185$144,031-$607,216
Current Officers, Directors, Trustees, and Key Employees$183,107$183,107$128,494$494,708
Grants to Domestic Orgs$336,953--$336,953
Payroll Taxes$227,516$37,304$27,525$292,345
Occupancy$271,210$17,688-$288,898
Other Employee Benefits$166,819$27,352$20,182$214,353
All Other Expenses$25,146$58,118-$83,264
Advertising$66,311--$66,311
Depreciation Depletion$47,170--$47,170
Fees for Service Investment Mgmnt Fees-$42,235-$42,235
Other Expenses$33,615$7,678-$41,293
Office Expenses$35,580$4,400-$39,980
Fees for Services Accounting-$29,660-$29,660
Travel$14,377$12,541-$26,918
Information Technology$17,479$2,866-$20,345
Fees for Services Legal-$19,129-$19,129
Total Functional Expenses$4,518,619$945,491$352,717$5,816,827

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,048,683
Expenses per Audited Statements$5,816,827
Total Expenses per Form 990$5,816,827
Expenses Not Reported on Form 990$231,856
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wlam Property Association IiSeattle, WA2Prop Holding-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$351,228
Fundraising Gross Income$141,214
Gaming Gross Income$20,000
Gaming Direct Expenses$9,799
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$382,497$141,214$91,542$49,672
Total Events$382,497$141,214$351,228$-210,014
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization has members.”

Form 990, Page 6, Part VI, Line 7A

“Members approve officers.”

Form 990, Page 6, Part VI, Line 7B

“Members approve officers.”

Form 990, Page 6, Part VI, Line 11B

“All the board trustees receive a copy of the form 990 before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“Board trustees and key officers are required to sign conflict of interest statements. The treasurer follows up with anyone who fails to return a statement. Reviews are performed to help identify any conflict of interests.”

Form 990, Page 6, Part VI, Line 15A

“The executive committee of the board of trustees reviews the executive director's performance and salary on an annual basis utilizing comparability data.”

Form 990, Page 6, Part VI, Line 19

“All governing documents, policies, and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Wing Luke Memorial Foundation
EIN
91-6067431
Phone
2066235124
Address
PO BOX 3025, SEATTLE, WA 98114
Doing Business As
The Wing Luke Museum

Signing Officer

Name
Victoria Wong Bishop
Title
Controller
Phone
2066235124
Signed
2025-03-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kamahanahokulani Farrar
Formed
1966
Legal Domicile
Wa
Voting Board Members
23
Independent Board Members
23
Employees
56
Volunteers
312

Preparer

Firm
Finney Neill & Company Ps
Address
9757 GREENWOOD AVE N, SEATTLE, WA 98103
Preparer
Joshua J Breiling CPA
Phone
2062989811
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consulting 202,506 62,960 0 exhibit consulting 67,042 20,850 0 teacher workshops 36,654 11,399 0 educational outreach 20,243 6,296 0 collections 6,178 1,921 0 public programs 130,562 40,605 0 total 463,185 144,031 0”

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

“The museum's community heritage center collects, preserves, and makes accessible photographs, archives, artifacts, books, periodicals, articles, oral histories, and video and digital tapes relating to the art,history, and culture of asian pacific americans in the northwest and the united states. The historical treasures and similar assets are held for public exhibition, education, and research in furtherance of the museum's mission and are not capitalized. Proceeds from deaccessions or insurance recoveries are reflected on the consolidated statements of activities based on the absence or existence and nature of donor-imposed restrictions. Proceeds from deaccessions of collection items may be used for the purchase of new collection items or for the direct care of existing collections, which include the costs of cleaning, restoring, or otherwise maintaining collection items. The museum employs a collections manager to ensure that the collection is protected and preserved. All production costs of exhibits are expensed as incurred.”

Schedule D, Page 2, Part IV, Line 2B

“The organization entered into an agreement with a separate organization to act as their fiscal agent; cash is restricted for use by the other organization and a corresponding liability is also reflected.”

Schedule D, Page 3, Part X

“The museum accounts for tax positions in accordance with the fasb accounting standards codification topic 740, income taxes. With few exceptions, the museum is subject to federal and state income tax examinations by tax authorities for the prior three years. The museum recognizes income tax related interest in interest expense and penalties in operating expenses. During the years ended june 30, 2024 and 2023, the museum recognized no income tax related interest or penalties.”

Schedule D, Page 4, Part XI, Line 2D

“Fundraising expenses 175,165”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising expenses 175,165”

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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/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DEPUTY EXEC
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIR. INDIVID
IRS990/Form990PartVIISectionAGrp/TitleTxt4CO-PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE (END
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IRS990/MissionDesc0WE CONNECT EVERYONE TO THE DYNAMIC HISTORY, CULTURES, AND ART OF ASIAN AMERICANS, NATIVE HAWAIIANS, AND PACIFIC ISLANDERS THROUGH VIVID STORYTELLING AND INSPIRING EXPERIENCES TO ADVANCE RACIAL AND SOCIAL EQUITY.
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