Civic Intelligence

Gd Association

990 • Fiscal year 2016 • EIN 94-3095458

Jan 01, 2016 to Dec 31, 2016 • Filed on Jan 06, 2017

1502 East Yesler Way Ste 2ASeattle, WA 98122

(206) 323-7409

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.17x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

97th percentile

$76,800

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 55.3% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

72nd percentile

20%

Faster asset growth than 72% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-42%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$411,190

Up $69,886 (+20%) from 2015

Net Assets

Up

$387,235

Up $78,668 (+25%) from 2015

Liabilities

Down

$23,955

Down $8,782 (-27%) from 2015

Revenue

Down

$138,764

Down $102,068 (-42%) from 2015

Expenses

Up

$190,736

Up $385 (+0.2%) from 2015

Net Income

Down

-$51,972

Down $102,453 (-203%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $468,422Liabilities 2010: $347,698Net Assets 2010: $120,7242010Assets 2011: $463,921Liabilities 2011: $404,491Net Assets 2011: $59,4302011Assets 2012: $477,859Liabilities 2012: $386,780Net Assets 2012: $91,0792012Assets 2013: $477,859Liabilities 2013: $386,780Net Assets 2013: $91,0792013Assets 2015: $341,304Liabilities 2015: $32,737Net Assets 2015: $308,5672015Assets 2016: $411,190Liabilities 2016: $23,955Net Assets 2016: $387,2352016Assets 2019: $1,108,755Liabilities 2019: $952,463Net Assets 2019: $156,2922019Assets 2024: $1,780,683Liabilities 2024: $885,449Net Assets 2024: $895,2342024

Highlighted filing

2016

Assets$411,190
Liabilities$23,955
Net Assets$387,235

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $426,262Expenses 2010: $412,505Net Income 2010: $13,7572010Revenue 2011: $494,732Expenses 2011: $541,972Net Income 2011: -$47,2402011Revenue 2012: $262,212Expenses 2012: $285,474Net Income 2012: -$23,2622012Revenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2015: $240,832Expenses 2015: $190,351Net Income 2015: $50,4812015Revenue 2016: $138,764Expenses 2016: $190,736Net Income 2016: -$51,9722016Revenue 2019: $823,274Expenses 2019: $793,674Net Income 2019: $29,6002019Revenue 2024: $771,449Expenses 2024: $863,544Net Income 2024: -$92,0952024

Highlighted filing

2016

Revenue$138,764
Expenses$190,736
Net Income-$51,972
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jan 6, 2017
Return Version
2016v3.0
Gross Receipts
$153,501
Mission and Program Overview

Mission

To offer safe and stable housing in the greater seattle area. Eliminate homelessness, advocate for public policy changes that benefit the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$316,260$398,382▲ $82,122
Pd in Cap Srpls Land Bldg Eqp Fund$308,567$387,235▲ $78,668
Loans From Officers Directors$15,813--
Accounts Receivable$10,474$0▼ $10,474
Cash and Non-Interest-Bearing Accounts$6,412$8,788▲ $2,376
Savings and Temporary Cash Investments$8,158$4,020▼ $4,138
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$341,304$411,190▲ $69,886
Liabilities
Other Liabilities$16,364$14,974▼ $1,390
Accounts Payable and Accrued Expenses$560$8,981▲ $8,421
Total Liabilities$32,737$23,955▼ $8,782
Net Assets / Fund Balance
Total Net Assets Fund Balance$308,567$387,235▲ $78,668
Total Liabilities and Net Assets / Fund Balance$341,304$411,190▲ $69,886

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$75,600$50,400$126,000
Buildings$322,782$21,075$0
Other Land Buildings$0$5,600$0
Land$0-$0
Equipment$0$45,730$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tiffanie TomsExecutive DirectorFT$38,400$1,578$39,978

Board Members and Trustees

NameTitle
Minnie ScottPresident
Vergie BurksVice President
Lula HornerBanking
Elinor CarterMembers
Elijah WashingtonMemeber
Barbara WarfieldSecretary
Elean BerryTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$120,395
Program Service Revenue
$14,457
Investment Income
$0
Other Revenue
$3,912
All Other Contributions
$40,428
Change in Net Assets
$-51,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,504
Other Expenses$43,232
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,176--$112,176
Payroll Taxes$29,539--$29,539
All Other Expenses$19,476--$19,476
Other Employee Benefits$5,789--$5,789
Fees for Services Other$5,302--$5,302
Office Expenses$3,388--$3,388
Fees for Services Accounting$3,211--$3,211
Insurance$2,544$0-$2,544
Fees for Services Legal$2,266--$2,266
Conferences and Meetings$1,512--$1,512
Other Expenses$286$0$0$286
Advertising$285--$285
Total Functional Expenses$190,736$0$0$190,736
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,754
Fundraising Direct Expenses$280
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$15,813--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Brooks 25th for Payroll$3,214
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

Our board of directors reviewed the 990 by calling a meting and reviewing the numbers that were entered and are awaiting the audit which is in progress to see if there are any adjustments that need to be made.

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

The executive director monitors to the best of her ability the processes and enforces compliance with the conflicts of interest within the company.

Form 990, Part VI, Section B, Line 15

The board for the organization is not compensated for their time but the executive director or is a liaison between the board and administrative operations is compensated and works for a salary which has been determined to be fair and low average.

Form 990, Part VI, Section C, Line 19

These items are available upon individual request.

Filing and Contact Details

Filer

Filer Name
Gd Association
EIN
94-3095458
Phone
2063237409
Address
1502 EAST YESLER WAY STE 2A, SEATTLE, WA 98122

Signing Officer

Name
Tiffanie Toms
Title
Executive Director
Phone
2063237409
Signed
2017-01-06

Organization Details

Principal Officer
Tiffanie Toms
Formed
1990
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
4
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Form 990 part ix line 25e, this amount represents the utility expenses which are all program related form 990, part vi section b line 11b our board of directors reviewed the 990 by calling a meeting and go over the numbers and financial reports before it was filed. Form 990 part vi section b line 12c we monitor and enforce compliance with the conflicts of interest policy by not letting contractors, staff or board members report to relatives nor let them hire relatives. Form 990 part vi section b line 15 the organization is unable to pay top compensation for the executive director salary form 990 part vi section c line 19 our financial statements and policies are made public.

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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt035970
IRS990/PYOtherRevenueAmt0-2764
IRS990/PYProgramServiceRevenueAmt081260
IRS990/PYRevenuesLessExpensesAmt050481
IRS990/PYSalariesCompEmpBnftPaidAmt0154381
IRS990/PYTotalExpensesAmt0190351
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0240832
IRS990/ReconcilationRevenueExpnssAmt0-51972
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0138764
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08158
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04020
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0171671
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0160637
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0105392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0126260
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0213958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0777918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014967
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012669
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt063098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt094166
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt068254
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0253154
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75447
IRS990ScheduleA/PublicSupportPY170Pct00.71553
IRS990ScheduleA/PublicSupportTotal170Amt0777918
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0171671
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0160637
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0105392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0126260
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0213958
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0777918
IRS990ScheduleA/TotalSupportAmt01031072
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0322782
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021075
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0343857
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045730
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt045730
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt011760
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt075600
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt050400
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0126000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05600
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt05600
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03214
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BROOKS 25TH FOR PAYROLL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0398382
IRS990ScheduleD/TotalLiabilityAmt014974
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt038400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt01578
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TIFFANIE TOMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt039978
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR BOARD OF DIRECTORS REVIEWED THE 990 BY CALLING A METING AND REVIEWING THE NUMBERS THAT WERE ENTERED AND ARE AWAITING THE AUDIT WHICH IS IN PROGRESS TO SEE IF THERE ARE ANY ADJUSTMENTS THAT NEED TO BE MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR MONITORS TO THE BEST OF HER ABILITY THE PROCESSES AND ENFORCES COMPLIANCE WITH THE CONFLICTS OF INTEREST WITHIN THE COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD FOR THE ORGANIZATION IS NOT COMPENSATED FOR THEIR TIME BUT THE EXECUTIVE DIRECTOR OR IS A LIAISON BETWEEN THE BOARD AND ADMINISTRATIVE OPERATIONS IS COMPENSATED AND WORKS FOR A SALARY WHICH HAS BEEN DETERMINED TO BE FAIR AND LOW AVERAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE ITEMS ARE AVAILABLE UPON INDIVIDUAL REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 PART IX LINE 25E, THIS AMOUNT REPRESENTS THE UTILITY EXPENSES WHICH ARE ALL PROGRAM RELATED FORM 990, PART VI SECTION B LINE 11B OUR BOARD OF DIRECTORS REVIEWED THE 990 BY CALLING A MEETING AND GO OVER THE NUMBERS AND FINANCIAL REPORTS BEFORE IT WAS FILED. FORM 990 PART VI SECTION B LINE 12C WE MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY BY NOT LETTING CONTRACTORS, STAFF OR BOARD MEMBERS REPORT TO RELATIVES NOR LET THEM HIRE RELATIVES. FORM 990 PART VI SECTION B LINE 15 THE ORGANIZATION IS UNABLE TO PAY TOP COMPENSATION FOR THE EXECUTIVE DIRECTOR SALARY FORM 990 PART VI SECTION C LINE 19 OUR FINANCIAL STATEMENTS AND POLICIES ARE MADE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e

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