Birthday Dreams FY2020 filing

Tax-deductible

Renton, WA501(c)(3)Human ServicesEIN 26-4667553Revenue $332K in FY2020

On file with the IRSbirthdaydreams.org1082 Kirkland Ave Ne Ste A, 98056-3403 · Renton, WATax-exempt since May 2010Publicly supported charity — 170(b)(1)(A)(vi)

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Birthday Dreams is dedicated to bringing hope, joy and a sense of self-worth to homeless children with the gift of a birthday party.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$45K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $3K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$45K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 11 voting members
Looks good: 10 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$332K
Spent
$414K
To programs
73%
Net assets
$209K
By yearFY2020–FY2024
Revenue
$332K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$332K
FY2021$610K
FY2022$608K
FY2023$665K
FY2024$538K
Expenses
$414K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$414K
FY2021$485K
FY2022$616K
FY2023$602K
FY2024$651K
Net assets
$209K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$209K
FY2021$333K
FY2022$325K
FY2023$388K
FY2024$275K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $303K Management & general 23% · $96K Fundraising 4% · $15K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $45K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$44,916Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Chris Spahn’s $62K as Executive Director is at the 51st percentile of top reported officer pay among 2167 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2021FY2020
Chris Spahn$62,065$61,250$46,000$44,916

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides birthday parties for homeless children, bringing them hope and joy.

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Provided by the organization

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2 programs · $303K · in their own filed words · FY2020
01

Birthdays in a Box

Served 1141 kids and their friends and families. These parties are delivered to a family.

$282Kprogram expense
02

On Site Parties

Hosted parties for 124 children,with approximately 828 total children attending. These parties are given at homeless shelters.

$21Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 2 grants · $116K · 2023–2024
Unitemized GrantFY2024$63,750
Unitemized GrantFY2023$52,215

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$332K
Ln 12
Gifts and grantsLn 1h$290K
Other incomeLn 4–11$43K
Investment incomeLn 3$3
Money outPt IX
$414K
Ln 25
Programscol B$303K
Managementcol C$96K
Fundraisingcol D$15K
Owns and owesPt X
$209K
net assets · Ln 32
Cash and savingsLn 1–2$135K
Total assetsLn 16$236K
LiabilitiesLn 26$27K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$290K
Noncash giftsLn 1g$92K
Investment incomeLn 3$3
Other incomeLn 4–11$43K
Total revenueLn 12$332K
Assets in detailPt X, end of year
CashLn 1$135K
Cash and savings togetherLn 1–2$135K
Other assetsLn 15$260
Total assetsLn 16$236K
LiabilitiesLn 26$27K
Net assetsLn 32$209K
OperationsPt I, VI
EmployeesI 510
VolunteersI 6424
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$190K$135K
Total assetsLn 16$291K$236K
LiabilitiesLn 26$0$27K
Net assetsLn 32$291K$209K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$148K$148K
Pay of current officers, directors and key staffLn 5$45K$45K
Other salaries and wagesLn 7$112K$95K$16K
Payroll taxesLn 10$13K$8K$5K
Accounting feesLn 11c$2K$2K
Professional fundraising feesLn 11e$10K$10K
Other fees for servicesLn 11g$3K$286$2K$63
Office expensesLn 13$10K$3K$3K$4K
Information technologyLn 14$9K$4K$3K$1K
OccupancyLn 16$61K$44K$18K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$561$464$97
Total functional expensesLn 25$414K$303K$96K$15K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $538K$651K−$113K$275K 990 PDF
FY2023 $665K$602K$63K$388K 990 PDF
FY2022 $608K$616K−$8K$325K 990 PDF
FY2021 $610K$485K$124K$333K 990 PDF
FY2020 Viewing $332K$414K−$82K$209K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $332,362 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $329,625$289,542
I-9 Program service revenue$0
I-10 Investment incomePrior year $22$3
I-11 Other revenuePrior year $59,840$42,817
I-12 Total revenuePrior year $389,487$332,362
I-13 Grants and similar amounts paidPrior year $163,169$148,035
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $143,679$169,753
I-16a Professional fundraising fees$9,987
I-17 Other expensesPrior year $79,566$86,276
I-18 Total expensesPrior year $386,414$414,051
I-19 Revenue less expensesPrior year $3,073−$81,689
Part VI · Governance 10 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $332,362 across 6 lines filed
VIII-1f All other contributions, gifts and grants$289,542
VIII-1g Noncash contributions (included above)$92,245
VIII-1h Total contributions, gifts and grants$289,542
VIII-3 Investment incomeExcluded from tax $3$3
VIII-8 Net income from fundraising eventsExcluded from tax $42,817$42,817
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $42,820$332,362
Part IX · Statement of functional expenses $414,051 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $148,035$148,035
IX-5 Pay of current officers, directors and key staffManagement $44,917$44,917
IX-7 Other salaries and wagesPrograms $95,468 · Management $16,367$111,835
IX-10 Payroll taxesPrograms $7,971 · Management $5,030$13,001
IX-11c Accounting feesManagement $2,025$2,025
IX-11e Professional fundraising feesFundraising $9,987$9,987
IX-11g Other fees for servicesPrograms $286 · Management $2,206 · Fundraising $63$2,555
IX-13 Office expensesPrograms $2,958 · Management $2,661 · Fundraising $3,959$9,578
IX-14 Information technologyPrograms $4,298 · Management $3,334 · Fundraising $1,366$8,998
IX-16 OccupancyPrograms $43,580 · Management $17,524$61,104
IX-23 InsuranceManagement $1,455$1,455
IX-24 Other expenses (24a–d)Management $464 · Fundraising $97$561
IX-25 Total functional expensesPrograms $302,596 · Management $95,983 · Fundraising $15,472$414,051
Part X · Balance sheet $236,485 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $190,354$135,050
X-8 Inventories for sale or useStart of year $99,958$101,175
X-15 Other assetsStart of year $414$260
X-16 Total assetsStart of year $290,726$236,485
X-25 Other liabilities$27,448
X-26 Total liabilitiesStart of year $0$27,448
X-27 Net assets without donor restrictionsStart of year $290,726$209,037
X-32 Total net assets or fund balancesStart of year $290,726$209,037
X-33 Total liabilities and net assetsStart of year $290,726$236,485
Part XI · Reconciliation of net assets $209,037 net assets at year end
XI-1 Total revenue$332,362
XI-2 Total expenses$414,051
XI-3 Revenue less expenses−$81,689
XI-4 Net assets at start of year$290,726
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$209,037

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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