Civic Intelligence

Lopez Community Center Association

990 • Fiscal year 2020 • EIN 94-3070073

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 18, 2021

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

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

90th percentile

48%

Higher net margin than 90% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

54th percentile

7.7%

Faster asset growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,869,049

Up $204,679 (+7.7%) from 2019

Net Assets

Up

$2,865,716

Up $204,392 (+7.7%) from 2019

Liabilities

Up

$3,333

Up $287 (+9.4%) from 2019

Revenue

Up

$422,005

Up $46,192 (+12%) from 2019

Expenses

Down

$217,613

Down $16,306 (-7.0%) from 2019

Net Income

Up

$204,392

Up $62,498 (+44%) from 2019

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

2020

Assets$2,869,049
Liabilities$3,333
Net Assets$2,865,716

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

2020

Revenue$422,005
Expenses$217,613
Net Income$204,392
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 18, 2021
Return Version
2020v4.1
Gross Receipts
$605,781
Mission and Program Overview

Mission

Operation of community cultural center

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,446,664$1,656,474▲ $209,810
Land, Buildings, and Equipment, Net$1,080,089$1,045,186▼ $34,903
Savings and Temporary Cash Investments$127,795$114,256▼ $13,539
Cash and Non-Interest-Bearing Accounts$9,822$53,133▲ $43,311
Total Assets$2,664,370$2,869,049▲ $204,679
Liabilities
Accounts Payable and Accrued Expenses$3,046$3,333▲ $287
Total Liabilities$3,046$3,333▲ $287
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,371,198$1,709,018▲ $337,820
Net Assets Without Donor Restrictions$1,290,126$1,156,698▼ $133,428
Total Net Assets Fund Balance$2,661,324$2,865,716▲ $204,392
Total Liabilities and Net Assets / Fund Balance$2,664,370$2,869,049▲ $204,679

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$486,248$511,197$997,445
Land$448,185-$448,185
Equipment$110,753$320,656$431,409

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$1,446,664-▲ $242,474$30,000$1,656,474
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
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$167,261
Program Service Revenue
$11,968
Investment Income
$242,776
Other Revenue
$0
All Other Contributions
$88,261
Change in Net Assets
$204,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,646
Salaries, Compensation, and Employee Benefits$100,967
Total Fundraising Expense$6,369
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,865$4,033$2,017$61,915
Depreciation Depletion$45,775$0$0$45,775
Occupancy$40,415$0$0$40,415
Other Employee Benefits$29,233$2,100$1,050$32,383
Insurance$10,201$450$0$10,651
Payroll Taxes$4,536$327$164$5,027
Office Expenses$2,002$0$1,232$3,234
Advertising$1,910$0$1,151$3,061
Other Expenses$2,847$0$0$2,847
Fees for Service Investment Mgmnt Fees$0$2,664$0$2,664
Fees for Services Other$1,572$0$243$1,815
Pension Plan Contributions$1,461$121$60$1,642
Fees for Services Accounting$350$820$0$1,170
Fees for Services Legal$790$0$0$790
Total Functional Expenses$200,729$10,515$6,369$217,613
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
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
Bruce Ellestad
Title
Chair
Phone
3604682203
Signed
2021-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Ellestad
Formed
1988
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
45

Preparer

Firm
Barbara L Nason CPA
Address
PO BOX 57, LOPEZ ISLAND, WA 98261
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/PayrollTaxesGrp/ProgramServicesAmt04536
IRS990/PayrollTaxesGrp/TotalAmt05027
IRS990/PensionPlanContributionsGrp/FundraisingAmt060
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0121
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01461
IRS990/PensionPlanContributionsGrp/TotalAmt01642
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Bruce Ellestad
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Center usage
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011968
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/ExpenseAmt02267
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01410
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0150441
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0175300
IRS990/PYOtherExpensesAmt0134021
IRS990/PYOtherRevenueAmt0243
IRS990/PYProgramServiceRevenueAmt049829
IRS990/PYRevenuesLessExpensesAmt0141894
IRS990/PYSalariesCompEmpBnftPaidAmt099898
IRS990/PYTotalExpensesAmt0233919
IRS990/PYTotalRevenueAmt0375813
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0204392
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt010465
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0127795
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0114256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0167261
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0150441
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0170871
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0145497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt096657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0730727
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt062852
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt044553
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt034683
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt039772
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt054025
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0235885
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0275399
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75400
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.75000
IRS990ScheduleA/PublicSupportTotal170Amt0728859
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt01868
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0167261
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0150441
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0170871
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0145497
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt096657
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0730727
IRS990ScheduleA/TotalSupportAmt0966612
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/BoardDesignatedBalanceEOYPct00.54600
IRS990ScheduleD/BuildingsGrp/BookValueAmt0486248
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0511197
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0997445
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt02664
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01446664
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01656474
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0242474
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt030000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt019091
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01316751
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0100
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01446664
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0173904
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt025000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt018925
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01297934
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01316751
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt057742
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt020000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt017508
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01124547
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt02875
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01297934
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0208020
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt020000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt015556
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01116229
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01124547
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt043874
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt020000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0110753
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0320656
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0431409
IRS990ScheduleD/LandGrp/BookValueAmt0448185
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0448185
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.45400
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01045186
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0An electronic copy of the Form 990 is delivered to all Board members for review before filing the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing policies, tax returns, and financial records are available from the Center office upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All Board members report formally at Qtr 4 Board meeting and re-affirm annually at that scheduled meeting.

Document Assets

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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
2020Detailed filing. Detailed filing data is available for this year.$2.87$0.00$2.87$0.42$0.22$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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