Associated Recreation Council

Tax-deductible

Seattle, WA501(c)(3)Since 1975EIN 51-0170717

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The arc serves all residents of seattle by offering a variety of child care, recreational and lifelong learning programs, classes, and activities.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 10 volunteers and 479 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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 surplus $469K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.1M
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $194K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$6.6M
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$17.7M
+8% vs prior year
Spent
$18.3M
To programs
77%
Net assets
$8.0M
By yearFY2020–FY2024
Revenue
$17.7M
FY2024▲ +8%
Revenue by fiscal year
FY2020$8.1M
FY2021$13.0M
FY2022$13.5M
FY2023$16.4M
FY2024$17.7M
Expenses
$18.3M
FY2024▲ +10%
Expenses by fiscal year
FY2020$10.7M
FY2021$8.9M
FY2022$12.0M
FY2023$16.6M
FY2024$18.3M
Net assets
$8.0M
FY2024▼ -6%
Net assets by fiscal year
FY2020$3.4M
FY2021$7.5M
FY2022$8.5M
FY2023$8.6M
FY2024$8.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1977.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $14.1M Management & general 21% · $3.8M Fundraising 2% · $332K

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

21 people listed on the 990; $1.1M paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$241,962Pt VII · Sec A
$201,046Pt VII · Sec A
Deputy Director
$153,269Pt VII · Sec A
Director of Operations
$141,896Pt VII · Sec A
Director of Operations
$134,665Pt VII · Sec A
Development Director
$125,010Pt VII · Sec A
SR Human Resource Mgr
$116,986Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jackie Jaingahyllseth$241,962$148,192———
John Bray$201,046$152,499$147,351$129,000—
Ashley Miller$153,269————
Susan Lee$141,896$117,392———
Jackie Jainga Hyllseth——$141,454$130,108—
Sherrie Belt$134,665$117,392$103,655——
William Keller————$126,027
Sonia Doughty$125,010$119,302$115,050$109,200$107,458

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.

See Associated Recreation Council executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides childcare, recreation, and lifelong learning programs for Seattle residents.

Provided by the organization

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3 programs · $14.1M · in their own filed words · FY2024
01

Recreation

Exempt purpose is to offer low-cost or free recreation program delivery across the city of seattle. We continue to partner with the city of seattle SPR to offer recreational and educational activities in twenty-six (26) community centers, sponsored multiple capital improvements projects in seattle parks & recreation facilities, operated…

$6.8Mprogram expense
02

Childcare

Low cost out of school care, preschool, and summer day camp. Among other accomplishments, arc continues to raise the standard for our preschool programs with a creative curriculum; in the same vein, we continue to incorporate the higher standards of sapqa (school age program quality assessment) initiative in our school-age care programs.

$5.9Mprogram expense
03

The preschool program became a stand-alone program on 1/1/17. There are four preschool programs across the system where four of those programs have become licensed programs through SPP (seattle preschool program), and two of the programs became pathways programs through deel (department of education and early learning) during 2024.

$1.4Mprogram 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 · FY2024
See all 7 funders →
Grants paid · 5 grants · $2.8M · 2023–2024
City of SeattleFY2024$970,000
Seattle Parks and RecreationFY2024$209,527
City of SeattleFY2023$1,300,000
Seattle Parks and RecreationFY2023$198,058
Kaboom INCMD · FY2023$75,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$17.7M
Ln 12
Fees for servicesLn 2g$12.9M
Gifts and grantsLn 1h$4.3M
Investment incomeLn 3$539K
Money outPt IX
$18.3M
Ln 25
Programscol B$14.1M
Managementcol C$3.8M
Fundraisingcol D$332K
Owns and owesPt X
$8.0M
net assets · Ln 32
Cash and savingsLn 1–2$6.7M
Total assetsLn 16$14.6M
LiabilitiesLn 26$6.6M
PeoplePt VI, VII
21
listed · VII A
PaidVII A7
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.3M
Government grantsLn 1e$2.2M
Noncash giftsLn 1g$22K
Fundraising eventsLn 1c$574K
Fees for servicesLn 2g$12.9M
Investment incomeLn 3$539K
Other incomeLn 4–11$12K
Total revenueLn 12$17.7M
Assets in detailPt X, end of year
CashLn 1$2.8M
SavingsLn 2$3.8M
Cash and savings togetherLn 1–2$6.7M
InvestmentsLn 11–13$3.1M
Other assetsLn 15$498K
Total assetsLn 16$14.6M
LiabilitiesLn 26$6.6M
Net assetsLn 32$8.0M
OperationsPt I, VI
EmployeesI 5479
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$8.1M$6.7M
InvestmentsLn 11–13$1.5M$3.1M
Total assetsLn 16$14.5M$14.6M
LiabilitiesLn 26$5.9M$6.6M
Net assetsLn 32$8.6M$8.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.2M$1.2M
Pay of current officers, directors and key staffLn 5$488K$200K$239K$49K
Other salaries and wagesLn 7$9.2M$6.7M$2.3M$210K
Pension plan contributionsLn 8$119K$92K$26K$2K
Other employee benefitsLn 9$920K$666K$232K$23K
Payroll taxesLn 10$1.1M$767K$276K$28K
Legal feesLn 11b$36K$36K
Accounting feesLn 11c$20K$20K
Investment management feesLn 11f$9K$9K
Other fees for servicesLn 11g$857K$675K$179K$2K
Advertising and promotionLn 12$76K$50K$25K$645
Office expensesLn 13$487K$485K$1K
OccupancyLn 16$294K$88K$206K
TravelLn 17$415K$404K$10K$864
Conferences, conventions and meetingsLn 19$100K$88K$12K
InsuranceLn 23$263K$263K
Other expenses (24a–d)Ln 24$2.8M$2.4M$309K$16K
Total functional expensesLn 25$18.3M$14.1M$3.8M$332K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $17.7M$18.3M−$560K$8.0M 990 PDF
FY2023 $16.4M$16.6M−$192K$8.6M 990 PDF
FY2022 $13.5M$12.0M$1.5M$8.5M 990 PDF
FY2021 $13.0M$8.9M$4.1M$7.5M 990 PDF
FY2020 $8.1M$10.7M−$2.5M$3.4M 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 FY2024 990 (5 parts)
Part I · Summary $17,738,450 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,888,831$4,318,471
I-9 Program service revenuePrior year $11,394,181$12,869,657
I-10 Investment incomePrior year $126,845$538,581
I-11 Other revenuePrior year $29,824$11,741
I-12 Total revenuePrior year $16,439,681$17,738,450
I-13 Grants and similar amounts paidPrior year $1,573,058$1,179,527
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $10,047,418$11,800,203
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,011,481$5,319,124
I-18 Total expensesPrior year $16,631,957$18,298,854
I-19 Revenue less expensesPrior year −$192,276−$560,404
Part VIII · Statement of revenue $17,738,450 across 10 lines filed
Lines not itemized here account for $44,656 of total revenue; see the IRS return.
VIII-1c Fundraising events$573,655
VIII-1e Government grants$2,194,016
VIII-1f All other contributions, gifts and grants$1,550,800
VIII-1g Noncash contributions (included above)$21,600
VIII-1h Total contributions, gifts and grants$4,318,471
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,836,061$12,836,061
VIII-3 Investment incomeExcluded from tax $538,581$538,581
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $681$681
VIII-12 Total revenueRelated to mission $12,880,717 · Unrelated business $0 · Excluded from tax $539,262$17,738,450
Part IX · Statement of functional expenses $18,298,854 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $1,179,527$1,179,527
IX-5 Pay of current officers, directors and key staffPrograms $200,274 · Management $239,351 · Fundraising $48,847$488,472
IX-7 Other salaries and wagesPrograms $6,721,691 · Management $2,268,596 · Fundraising $210,070$9,200,357
IX-8 Pension plan contributionsPrograms $92,197 · Management $25,614 · Fundraising $1,517$119,328
IX-9 Other employee benefitsPrograms $666,032 · Management $231,835 · Fundraising $22,563$920,430
IX-10 Payroll taxesPrograms $767,130 · Management $276,219 · Fundraising $28,267$1,071,616
IX-11b Legal feesManagement $35,522$35,522
IX-11c Accounting feesManagement $19,856$19,856
IX-11f Investment management feesManagement $9,416$9,416
IX-11g Other fees for servicesPrograms $675,388 · Management $179,205 · Fundraising $2,055$856,648
IX-12 Advertising and promotionPrograms $49,722 · Management $25,307 · Fundraising $645$75,674
IX-13 Office expensesPrograms $485,450 · Fundraising $1,163$486,613
IX-16 OccupancyPrograms $87,762 · Management $205,995$293,757
IX-17 TravelPrograms $403,946 · Management $10,404 · Fundraising $864$415,214
IX-19 Conferences, conventions and meetingsPrograms $88,218 · Management $11,735$99,953
IX-23 InsurancePrograms $263,323$263,323
IX-24 Other expenses (24a–d)Programs $2,438,560 · Management $308,867 · Fundraising $15,721$2,763,148
IX-25 Total functional expensesPrograms $14,119,220 · Management $3,847,922 · Fundraising $331,712$18,298,854
Part X · Balance sheet $14,631,508 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,159,990$2,826,948
X-2 Savings and temporary cash investmentsStart of year $5,969,307$3,826,948
X-3 Pledges and grants receivableStart of year $1,064,049$503,097
X-4 Accounts receivableStart of year $3,147,879$3,859,654
X-9 Prepaid expenses and deferred chargesStart of year $12,931$15,214
X-11 Publicly traded securitiesStart of year $1,471,398$3,101,287
X-15 Other assetsStart of year $652,579$498,360
X-16 Total assetsStart of year $14,478,133$14,631,508
X-17 Accounts payable and accrued expensesStart of year $2,117,172$1,967,792
X-19 Deferred revenueStart of year $3,120,617$4,120,119
X-25 Other liabilitiesStart of year $658,126$509,386
X-26 Total liabilitiesStart of year $5,895,915$6,597,297
X-27 Net assets without donor restrictionsStart of year $7,155,362$7,348,346
X-28 Net assets with donor restrictionsStart of year $1,426,856$685,865
X-32 Total net assets or fund balancesStart of year $8,582,218$8,034,211
X-33 Total liabilities and net assetsStart of year $14,478,133$14,631,508
Part XI · Reconciliation of net assets $8,034,211 net assets at year end
XI-1 Total revenue$17,738,450
XI-2 Total expenses$18,298,854
XI-3 Revenue less expenses−$560,404
XI-4 Net assets at start of year$8,582,218
XI-5 Net unrealized gains (losses) on investments$12,397
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,034,211

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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