Civic Intelligence

Lopez Community Center Association

990 • Fiscal year 2019 • EIN 94-3070073

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 10, 2020

PO Box 291Lopez Island, WA 98261

(360) 468-2203

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

58th percentile

5.6%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

81st percentile

30%

Faster revenue growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,664,370

Up $142,420 (+5.6%) from 2018

Net Assets

Up

$2,661,324

Up $141,894 (+5.6%) from 2018

Liabilities

Up

$3,046

Up $526 (+21%) from 2018

Revenue

Up

$375,813

Up $86,381 (+30%) from 2018

Expenses

Down

$233,919

Down $17,833 (-7.1%) from 2018

Net Income

Up

$141,894

Up $104,214 (+277%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,199,477Liabilities 2011: $2,648Net Assets 2011: $2,196,8292011Assets 2012: $2,188,306Liabilities 2012: $4,044Net Assets 2012: $2,184,2622012Assets 2013: $2,221,070Liabilities 2013: $2,753Net Assets 2013: $2,218,3172013Assets 2014: $2,238,324Liabilities 2014: $3,593Net Assets 2014: $2,234,7312014Assets 2015: $2,282,425Liabilities 2015: $2,876Net Assets 2015: $2,279,5492015Assets 2016: $2,287,464Liabilities 2016: $4,888Net Assets 2016: $2,282,5762016Assets 2017: $2,485,616Liabilities 2017: $3,866Net Assets 2017: $2,481,7502017Assets 2018: $2,521,950Liabilities 2018: $2,520Net Assets 2018: $2,519,4302018Assets 2019: $2,664,370Liabilities 2019: $3,046Net Assets 2019: $2,661,3242019Assets 2020: $2,869,049Liabilities 2020: $3,333Net Assets 2020: $2,865,7162020Assets 2021: $2,907,314Liabilities 2021: $3,229Net Assets 2021: $2,904,0852021Assets 2022: $2,994,251Liabilities 2022: $2,506Net Assets 2022: $2,991,7452022Assets 2023: $3,017,394Liabilities 2023: $3,256Net Assets 2023: $3,014,1382023Assets 2024: $3,209,422Liabilities 2024: $4,822Net Assets 2024: $3,204,6002024

Highlighted filing

2019

Assets$2,664,370
Liabilities$3,046
Net Assets$2,661,324

Operations Trend

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

$600K$400K$200K$0Expenses 2011: $180,0662011Expenses 2012: $203,7152012Revenue 2013: $243,645Expenses 2013: $209,590Net Income 2013: $34,0552013Revenue 2014: $227,350Expenses 2014: $210,936Net Income 2014: $16,4142014Revenue 2015: $261,579Expenses 2015: $216,761Net Income 2015: $44,8182015Revenue 2016: $214,803Expenses 2016: $211,776Net Income 2016: $3,0272016Revenue 2017: $413,537Expenses 2017: $214,363Net Income 2017: $199,1742017Revenue 2018: $289,432Expenses 2018: $251,752Net Income 2018: $37,6802018Revenue 2019: $375,813Expenses 2019: $233,919Net Income 2019: $141,8942019Revenue 2020: $422,005Expenses 2020: $217,613Net Income 2020: $204,3922020Revenue 2021: $298,505Expenses 2021: $260,136Net Income 2021: $38,3692021Revenue 2022: $422,187Expenses 2022: $334,527Net Income 2022: $87,6602022Revenue 2023: $335,262Expenses 2023: $312,955Net Income 2023: $22,3072023Revenue 2024: $494,439Expenses 2024: $343,300Net Income 2024: $151,1392024

Highlighted filing

2019

Revenue$375,813
Expenses$233,919
Net Income$141,894
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 10, 2020
Return Version
2019v5.1
Gross Receipts
$1,681,643
Mission and Program Overview

Mission

Operation of community cultural center

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,316,750$1,446,664▲ $129,914
Land, Buildings, and Equipment, Net$1,084,425$1,080,089▼ $4,336
Savings and Temporary Cash Investments$115,207$127,795▲ $12,588
Cash and Non-Interest-Bearing Accounts$5,568$9,822▲ $4,254
Total Assets$2,521,950$2,664,370▲ $142,420
Liabilities
Accounts Payable and Accrued Expenses$2,520$3,046▲ $526
Total Liabilities$2,520$3,046▲ $526
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,371,098$1,371,198▲ $100
Net Assets Without Donor Restrictions$1,148,332$1,290,126▲ $141,794
Total Net Assets Fund Balance$2,519,430$2,661,324▲ $141,894
Total Liabilities and Net Assets / Fund Balance$2,521,950$2,664,370▲ $142,420

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$510,743$486,702$997,445
Land$448,185-$448,185
Equipment$121,161$299,375$420,536

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,316,751$100▲ $173,904$25,000$1,446,664
2018$1,297,934-▲ $57,742$20,000$1,316,751
2017$1,124,547$2,875▲ $208,020$20,000$1,297,934
2016$1,116,229-▲ $43,874$20,000$1,124,547
2015$1,077,594-▲ $94,385$40,000$1,116,229
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$150,441
Program Service Revenue
$49,829
Investment Income
$175,300
Other Revenue
$243
All Other Contributions
$82,546
Change in Net Assets
$141,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,021
Salaries, Compensation, and Employee Benefits$99,898
Total Fundraising Expense$4,192
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$62,784$4,023$2,012$68,819
Depreciation Depletion$42,306$0$0$42,306
Occupancy$27,062$0$0$27,062
Other Employee Benefits$21,982$1,838$919$24,739
Fees for Service Investment Mgmnt Fees$0$19,091$0$19,091
Insurance$8,301$450$0$8,751
Payroll Taxes$5,784$371$185$6,340
Other Expenses$5,237$0$0$5,237
Advertising$4,424$0$273$4,697
Fees for Services Other$3,583$0$0$3,583
Office Expenses$1,529$667$404$2,600
Fees for Services Accounting$420$880$0$1,300
Fees for Services Legal$210$0$0$210
Conferences and Meetings$84$120$0$204
Total Functional Expenses$202,212$27,515$4,192$233,919
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,295
Fundraising Direct Expenses$6,052
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Home Tour$36,940$6,295$3,919$2,376
Total Events$36,940$6,295$6,052$243
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lopez Community Center Association
EIN
94-3070073
Phone
3604682203
Address
PO Box 291, Lopez Island, WA 98261

Signing Officer

Name
Becky Presley
Title
Chair
Phone
3604682203
Signed
2020-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Becky Presley
Formed
1988
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
220

Preparer

Firm
Barbara L Nason CPA
Address
PO BOX 57, LOPEZ ISLAND, WA 98261-0057
Preparer
Barbara L Nason
Phone
3604682719
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

An electronic copy of the Form 990 is delivered to all Board members for review before filing the 990.

Pt VI, Line 15A

The Search Committee provides recommendations to the Board of their findings regarding compensation of the Executive Director. In addition, the Finance Committee periodically provides recommendations regarding compensation analysis of the Executive Director position.

Pt VI, Line 19

Governing policies, tax returns, and financial records are available from the Center office upon request.

Pt VI, Line 12C

All Board members report formally at Qtr 4 Board meeting and re-affirm annually at that scheduled meeting.

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IRS990/NetAssetsOrFundBalancesBOYAmt02519430
IRS990/NetAssetsOrFundBalancesEOYAmt02661324
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0130747
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0130747
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0243
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0243
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01148332
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01290126
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt027062
IRS990/OccupancyGrp/TotalAmt027062
IRS990/OfficeExpensesGrp/FundraisingAmt0404
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0667
IRS990/OfficeExpensesGrp/ProgramServicesAmt01529
IRS990/OfficeExpensesGrp/TotalAmt02600
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0919
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01838
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021982
IRS990/OtherEmployeeBenefitsGrp/TotalAmt024739
IRS990/OtherExpensesGrp/Desc0Artists Fees
IRS990/OtherExpensesGrp/Desc1Dues & Fees
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt1399
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt175
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt015718
IRS990/OtherExpensesGrp/ProgramServicesAmt12788
IRS990/OtherExpensesGrp/ProgramServicesAmt25237
IRS990/OtherExpensesGrp/TotalAmt015718
IRS990/OtherExpensesGrp/TotalAmt13262
IRS990/OtherExpensesGrp/TotalAmt25237
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02012
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04023
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt062784
IRS990/OtherSalariesAndWagesGrp/TotalAmt068819
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0185
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0371
IRS990/PayrollTaxesGrp/ProgramServicesAmt05784
IRS990/PayrollTaxesGrp/TotalAmt06340
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Becky Presley
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Center usage
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt049829
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Adjacent property acquired by bequest to be managed and developed in the community interest- community vegetable garden, children's center, Farmer's Market
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03882
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0119
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0170871
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt057839
IRS990/PYOtherExpensesAmt0159435
IRS990/PYOtherRevenueAmt09840
IRS990/PYProgramServiceRevenueAmt050882
IRS990/PYRevenuesLessExpensesAmt037680
IRS990/PYSalariesCompEmpBnftPaidAmt092317
IRS990/PYTotalExpensesAmt0251752
IRS990/PYTotalRevenueAmt0289432
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0141894
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt049710
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0115207
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0127795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0150441
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0170871
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0145497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt096657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0102307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0665773
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt044553
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt034683
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt039772
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt054025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt037289
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0210322
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0323166
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.73760
IRS990ScheduleA/PublicSupportTotal170Amt0657094
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt08679
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0150441
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0170871
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0145497
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt096657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0102307
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0665773
IRS990ScheduleA/TotalSupportAmt0876095
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.48000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0510743
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0486702
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0997445
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt019091
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01316751
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0100
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01446664

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.00$3.20$0.49$0.34$0.15
2023Summary only. Only limited summary data is available for this year.$3.02$0.00$3.01$0.34$0.31$0.02
2022Summary only. Only limited summary data is available for this year.$2.99$0.00$2.99$0.42$0.33$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.00$2.90$0.30$0.26$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.00$2.87$0.42$0.22$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$0.38$0.23$0.14
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.00$2.52$0.29$0.25$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.00$2.48$0.41$0.21$0.20
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.00$2.28$0.21$0.21$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$0.26$0.22$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.23$0.23$0.21$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$0.24$0.21$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.00$2.18$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.00$2.20$0.18