Downtown Walla Walla Foundation FY2020 filing

Tax-deductible

Walla Walla, WA501(c)(3)Arts & CultureEIN 91-1321381Revenue $268K in FY2020

On file with the IRSdowntownwallawalla.com109 E Main St Ste 302t, 99362-1940 · Walla Walla, WATax-exempt since Oct 2010Publicly supported charity — 170(b)(1)(A)(vi)

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The Downtown Walla Walla Foundation supports and promotes the history, culture and commerce of Downtown Walla Walla.

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
$65K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
3 of 5
filings with a surplus
Average deficit $6K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $64K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$43K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 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
$268K
Spent
$355K
To programs
64%
Net assets
$127K
By yearFY2020–FY2024
Revenue
$268K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$268K
FY2021$526K
FY2022$531K
FY2023$1.2M
FY2024$766K
Expenses
$355K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$355K
FY2021$407K
FY2022$527K
FY2023$1.3M
FY2024$728K
Net assets
$127K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$127K
FY2021$293K
FY2022$280K
FY2023$184K
FY2024$229K

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 Oct 2010.

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

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $226K Management & general 36% · $129K

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

12 people listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation
$65,283Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Mallory Nash’s $24K as Executive Director is at the 19th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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 · 2 named individuals · Part VII

NameFY2024FY2022FY2021FY2020
Kathryn L Witherington—$75,340$70,400$65,283
Mallory Nash$23,917———

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 Downtown Walla Walla Foundation 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

Promotes downtown Walla Walla's history, culture, and commerce.

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Provided by the organization

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3 programs · $31K · in their own filed words · FY2020
01

The organization is the main organizer of the wheelin walla walla car show, the sweet onion festival, the downtown farmers market, the walla walla brewfest and other events that promote the hsitory and culture of walla walla.

$21Kprogram expense
02

The foundation organizes programs to support the downtown area through events such as parades, downtown themed merchandise sales and sales and services guide and wine and dine guide.

$8Kprogram expense
03

The foundation supports the promotion of the downtown area through banners, hanging baskets, shop local campaign, trick-or-treat, and other venues.

$2Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$64K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$268K
Ln 12
Gifts and grantsLn 1h$134K
Fees for servicesLn 2g$133K
Investment incomeLn 3$2K
Money outPt IX
$355K
Ln 25
Programscol B$226K
Managementcol C$129K
Owns and owesPt X
$127K
net assets · Ln 32
Cash and savingsLn 1–2$68K
Total assetsLn 16$170K
LiabilitiesLn 26$43K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$134K
Government grantsLn 1e$42K
Fees for servicesLn 2g$133K
Investment incomeLn 3$2K
Gains on assetsLn 7$248
Total revenueLn 12$268K
Assets in detailPt X, end of year
CashLn 1$68K
Cash and savings togetherLn 1–2$68K
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$69K
Total assetsLn 16$170K
LiabilitiesLn 26$43K
Net assetsLn 32$127K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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$127K$68K
Land, buildings, equipmentLn 10c$3K$3K
Total assetsLn 16$223K$170K
LiabilitiesLn 26$13K$43K
Net assetsLn 32$210K$127K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$65K$65K
Pay of disqualified personsLn 6$19K$19K
Other salaries and wagesLn 7$86K$86K
Pension plan contributionsLn 8$2K$2K
Other employee benefitsLn 9$17K$16K$1K
Payroll taxesLn 10$16K$8K$8K
Accounting feesLn 11c$14K$9K$5K
Advertising and promotionLn 12$51K$50K$1K
Office expensesLn 13$18K$12K$6K
Information technologyLn 14$708$474$234
OccupancyLn 16$22K$5K$17K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$2K$2K
Depreciation, depletion and amortizationLn 22$266$266
InsuranceLn 23$10K$7K$3K
Other expenses (24a–d)Ln 24$32K$31K$623
Total functional expensesLn 25$355K$226K$129K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $766K$728K$38K$229K 990 PDF
FY2023 $1.2M$1.3M−$106K$184K 990 PDF
FY2022 $531K$527K$4K$280K 990 PDF
FY2021 $526K$407K$119K$293K 990 PDF
FY2020 Viewing $268K$355K−$87K$127K 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 $268,137 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $268,122$133,923
I-9 Program service revenuePrior year $186,025$132,620
I-10 Investment incomePrior year $1,513$1,594
I-11 Other revenuePrior year $311$0
I-12 Total revenuePrior year $455,971$268,137
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $196,801$205,277
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $185,603$149,709
I-18 Total expensesPrior year $382,404$354,986
I-19 Revenue less expensesPrior year $73,567−$86,849
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $268,137 across 8 lines filed
VIII-1b Membership dues$8,928
VIII-1e Government grants$42,194
VIII-1f All other contributions, gifts and grants$82,801
VIII-1h Total contributions, gifts and grants$133,923
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $132,620$132,620
VIII-3 Investment incomeRelated to mission $1,346$1,346
VIII-7 Net gain or loss on sales of assetsRelated to mission $248$248
VIII-12 Total revenueRelated to mission $134,214$268,137
Part IX · Statement of functional expenses $354,986 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $65,283$65,283
IX-6 Pay of disqualified personsManagement $19,040$19,040
IX-7 Other salaries and wagesPrograms $85,750$85,750
IX-8 Pension plan contributionsManagement $1,964$1,964
IX-9 Other employee benefitsPrograms $15,618 · Management $1,157$16,775
IX-10 Payroll taxesPrograms $8,086 · Management $8,379$16,465
IX-11c Accounting feesPrograms $9,424 · Management $4,642$14,066
IX-12 Advertising and promotionPrograms $49,773 · Management $1,133$50,906
IX-13 Office expensesPrograms $12,205 · Management $5,533$17,738
IX-14 Information technologyPrograms $474 · Management $234$708
IX-16 OccupancyPrograms $5,002 · Management $16,699$21,701
IX-17 TravelPrograms $1,076$1,076
IX-19 Conferences, conventions and meetingsManagement $1,519$1,519
IX-22 Depreciation, depletion and amortizationPrograms $266$266
IX-23 InsurancePrograms $6,642 · Management $3,271$9,913
IX-24 Other expenses (24a–d)Programs $31,193 · Management $623$31,816
IX-25 Total functional expensesPrograms $225,509 · Management $129,477 · Fundraising $0$354,986
Part X · Balance sheet $170,248 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $127,253$67,830
X-4 Accounts receivableStart of year $22,375$26,092
X-8 Inventories for sale or useStart of year $4,215$4,215
X-10c Land, buildings and equipment, netStart of year $2,623$2,913
X-15 Other assetsStart of year $66,347$69,198
X-16 Total assetsStart of year $222,813$170,248
X-17 Accounts payable and accrued expensesStart of year $13,117$5,152
X-25 Other liabilities$37,907
X-26 Total liabilitiesStart of year $13,117$43,059
X-27 Net assets without donor restrictionsStart of year $119,115$33,757
X-28 Net assets with donor restrictionsStart of year $90,581$93,432
X-32 Total net assets or fund balancesStart of year $209,696$127,189
X-33 Total liabilities and net assetsStart of year $222,813$170,248
Part XI · Reconciliation of net assets $127,189 net assets at year end
XI-1 Total revenue$268,137
XI-2 Total expenses$354,986
XI-3 Revenue less expenses−$86,849
XI-4 Net assets at start of year$209,696
XI-5 Net unrealized gains (losses) on investments$3,831
XI-8 Prior period adjustments$511
XI-10 Net assets at end of year$127,189

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

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