Washington Construction Industry Substance Abuse Program FY2020 filing

Not tax-deductible

Seattle, WA501(c)(5)EmploymentEIN 75-3161414Revenue $732K in FY2020

On file with the IRScleanworkforce.comPo Box 34203, 98124-1203 · Seattle, WATax-exempt since Dec 2004

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To detect, assess, and refer participants for medical treatment for Substance Abuse.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
5 of 5
filings with a surplus
Average surplus $222K a year · 30% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
44 mo
of spending, in cash
Looks good: 43.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$732K
Spent
$480K
To programs
100%
Net assets
$1.7M
By yearFY2020–FY2024
Revenue
$732K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$732K
FY2021$792K
FY2022$744K
FY2023$776K
FY2024$607K
Expenses
$480K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$480K
FY2021$525K
FY2022$532K
FY2023$526K
FY2024$479K
Net assets
$1.7M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$2.0M
FY2022$2.2M
FY2023$2.5M
FY2024$2.6M

From the FY2020 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2004.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $480K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Trust Chair
$0Pt VII · Sec A
Trust Secretary
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Washington Construction Industry Substance Abuse Program 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 15aNo

Programs and updates

Detects, assesses, and refers individuals for substance abuse medical treatment.

Questions for Washington Construction Industry Substance Abuse Program

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Provided by the organization

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1 program · $480K · in their own filed words · FY2020
01

To provide for services and procedures needed to detect, assess, and refer eligible participants for appropriate medical treatment for alcohol, drug or other substance abuse.

$480Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$732K
Ln 12
Fees for servicesLn 2g$732K
Money outPt IX
$480K
Ln 25
Programscol B$480K
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$1.7M
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$732K
Total revenueLn 12$732K
Assets in detailPt X, end of year
CashLn 1$1.7M
Cash and savings togetherLn 1–2$1.7M
Total assetsLn 16$1.7M
LiabilitiesLn 26$0
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$1.5M$1.7M
Total assetsLn 16$1.5M$1.7M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.5M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$199K$199K
Management feesLn 11a$267K$267K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$8K$8K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$480K$480K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $607K$479K$128K$2.6M 990 PDF
FY2023 $776K$526K$251K$2.5M 990 PDF
FY2022 $744K$532K$212K$2.2M 990 PDF
FY2021 $792K$525K$267K$2.0M 990 PDF
FY2020 Viewing $732K$480K$252K$1.7M 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 $732,361 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $790,105$732,361
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $790,105$732,361
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $249,029$199,046
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $282,027$281,372
I-18 Total expensesPrior year $531,056$480,418
I-19 Revenue less expensesPrior year $259,049$251,943
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $732,361 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $732,361$732,361
VIII-12 Total revenueRelated to mission $732,361 · Unrelated business $0 · Excluded from tax $0$732,361
Part IX · Statement of functional expenses $480,418 across 6 lines filed
IX-4 Benefits paid to or for membersPrograms $199,046$199,046
IX-11a Management feesPrograms $266,820$266,820
IX-11c Accounting feesPrograms $1,600$1,600
IX-13 Office expensesPrograms $8,467$8,467
IX-23 InsurancePrograms $2,411$2,411
IX-24 Other expenses (24a–d)Programs $2,074$2,074
IX-25 Total functional expensesPrograms $480,418 · Management $0 · Fundraising $0$480,418
Part X · Balance sheet $1,746,734 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $1,494,441$1,744,629
X-9 Prepaid expenses and deferred chargesStart of year $350$2,105
X-16 Total assetsStart of year $1,494,791$1,746,734
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,494,791$1,746,734
X-33 Total liabilities and net assetsStart of year $1,494,791$1,746,734
Part XI · Reconciliation of net assets $1,746,734 net assets at year end
XI-1 Total revenue$732,361
XI-2 Total expenses$480,418
XI-3 Revenue less expenses$251,943
XI-4 Net assets at start of year$1,494,791
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,746,734

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

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