Northwest Cooperative Development Center FY2020 filing

Tax-deductible

Olympia, WA501(c)(3)Since 2003EIN 91-1355457

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To foster community economic Development primarily through Cooperative business model

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$63K 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
5 of 5
filings with a surplus
Average surplus $250K a year · 18% 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$63K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $848K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$315K
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$832K
Spent
$812K
To programs
85%
Net assets
$412K
By yearFY2020–FY2024
Revenue
$832K
FY2020
Revenue by fiscal year
FY2020$832K
FY2021$1.3M
FY2022$1.5M
FY2023$1.5M
FY2024$1.9M
FY2024$2.4M
Expenses
$812K
FY2020
Expenses by fiscal year
FY2020$812K
FY2021$910K
FY2022$1.2M
FY2023$1.3M
FY2024$1.6M
FY2024$2.0M
Net assets
$412K
FY2020
Net assets by fiscal year
FY2020$412K
FY2021$801K
FY2022$1.2M
FY2023$1.4M
FY2024$1.7M
FY2024$2.1M

From the FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · 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 Feb 1987.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $694K Management & general 14% · $116K Fundraising 0% · $3K

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

10 people listed on the 990; $63K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Di
$63,462Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Samuel Green$72,692$70,385$70,000———
John McNamara$70,770$65,644$62,572———
Diane Gasaway——$70,250$69,944$67,500$63,462

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 Northwest Cooperative Development Center 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

Builds local economies by supporting cooperative businesses.

Provided by the organization

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2 program services account for $694K of program spending, described in the organization's own filed words · FY2019.
01

Manufactured home community co-op conversion program.

$362Kprogram expense
02

Provide cooperativae development support because co-op's have a greater chance of succeeding and creating economic opportunities when they have adequate support.

$331Kprogram expense

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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
Roc USA LLCFY2024$10K
Total grants receivedfrom 4 funders$848K
See all 4 funders →
Grants paid · 3 grants · $26K · 2019–2023
Rei Cooperative Action FundWA · FY2023$5,133
Unitemized GrantFY2020$5,366
Unitemized GrantFY2019$15,848

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$832K
Ln 12
Gifts and grantsLn 1h$464K
Fees for servicesLn 2g$286K
Other incomeLn 4–11$71K
Money outPt IX
$812K
Ln 25
Programscol B$694K
Managementcol C$116K
Fundraisingcol D$3K
Owns and owesPt X
$412K
net assets · Ln 32
Cash and savingsLn 1–2$394K
Total assetsLn 16$727K
LiabilitiesLn 26$315K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$464K
Government grantsLn 1e$370K
Fees for servicesLn 2g$286K
Investment incomeLn 3$12K
Other incomeLn 4–11$71K
Total revenueLn 12$832K
Assets in detailPt X, end of year
CashLn 1$394K
Cash and savings togetherLn 1–2$394K
Land, buildings, equipmentLn 10c$77
Total assetsLn 16$727K
LiabilitiesLn 26$315K
Net assetsLn 32$412K
OperationsPt I, VI
EmployeesI 520
VolunteersI 67
Fiscal year endsHeaderSeptember
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 FY20End FY20
Cash and savingsLn 1–2$106K$394K
Land, buildings, equipmentLn 10c$1K$77
Total assetsLn 16$458K$727K
LiabilitiesLn 26$71K$315K
Net assetsLn 32$387K$412K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$16K$16K
Pay of current officers, directors and key staffLn 5$68K$65K$3K
Other salaries and wagesLn 7$348K$311K$37K$672
Other employee benefitsLn 9$85K$77K$8K$138
Payroll taxesLn 10$44K$34K$9K$61
Legal feesLn 11b$3K$3K$30
Accounting feesLn 11c$11K$11K
Office expensesLn 13$9K$2K$8K
Information technologyLn 14$7K$6K$1K
OccupancyLn 16$31K$22K$9K
TravelLn 17$32K$32K$911
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$138K$128K$10K$418
All other expensesLn 24e$15K$4K$11K
Total functional expensesLn 25$812K$694K$116K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.9M$1.6M$318K$1.7M 990 PDF
FY2023 $1.5M$1.3M$171K$1.4M 990 PDF
FY2022 $1.5M$1.2M$354K$1.2M 990 PDF
FY2021 $1.3M$910K$389K$801K 990 PDF
FY2020 Viewing $832K$812K$20K$412K 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 (4 parts)
Part VIII · Statement of revenue $832,480 across 8 lines filed
VIII-1e Government grants$370,032
VIII-1f All other contributions, gifts and grants$94,342
VIII-1h Total contributions, gifts and grants$464,374
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $285,970$285,970
VIII-3 Investment incomeExcluded from tax $11,614$11,614
VIII-5 RoyaltiesExcluded from tax $70,500$70,500
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $22$22
VIII-12 Total revenueRelated to mission $285,970 · Excluded from tax $82,136$832,480
Part IX · Statement of functional expenses $812,357 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $15,848$15,848
IX-5 Pay of current officers, directors and key staffPrograms $64,909 · Management $2,739$67,648
IX-7 Other salaries and wagesPrograms $310,614 · Management $36,914 · Fundraising $672$348,200
IX-9 Other employee benefitsPrograms $77,004 · Management $8,131 · Fundraising $138$85,273
IX-10 Payroll taxesPrograms $34,448 · Management $9,487 · Fundraising $61$43,996
IX-11b Legal feesPrograms $3,390 · Management $30$3,420
IX-11c Accounting feesManagement $11,000$11,000
IX-13 Office expensesPrograms $1,660 · Management $7,690$9,350
IX-14 Information technologyManagement $5,732 · Fundraising $1,312$7,044
IX-16 OccupancyPrograms $22,040 · Management $8,571$30,611
IX-17 TravelPrograms $31,583 · Management $911$32,494
IX-22 Depreciation, depletion and amortizationManagement $1,056$1,056
IX-23 InsuranceManagement $3,007$3,007
IX-24 Other expenses (24a–d)Programs $128,053 · Management $9,790 · Fundraising $418$138,261
IX-24e All other expensesPrograms $4,289 · Management $10,860$15,149
IX-25 Total functional expensesPrograms $693,838 · Management $115,918 · Fundraising $2,601$812,357
Part X · Balance sheet $727,393 assets, 13 lines filed
Asset lines not itemized here account for $247,411; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $106,256$394,192
X-4 Accounts receivableStart of year $193,789$63,110
X-9 Prepaid expenses and deferred chargesStart of year $11,602$22,603
X-10c Land, buildings and equipment, netStart of year $1,133$77
X-16 Total assetsStart of year $458,205$727,393
X-17 Accounts payable and accrued expensesStart of year $35,363$38,264
X-24 Unsecured notes and loans payable$94,657
X-25 Other liabilitiesStart of year $35,410$86,266
X-26 Total liabilitiesStart of year $70,773$315,287
X-27 Net assets without donor restrictionsStart of year $285,775$334,773
X-28 Net assets with donor restrictionsStart of year $101,657$77,333
X-32 Total net assets or fund balancesStart of year $387,432$412,106
X-33 Total liabilities and net assetsStart of year $458,205$727,393
Part XI · Reconciliation of net assets $412,106 net assets at year end
XI-1 Total revenue$832,480
XI-2 Total expenses$812,357
XI-3 Revenue less expenses$20,123
XI-4 Net assets at start of year$387,432
XI-8 Prior period adjustments$4,551
XI-10 Net assets at end of year$412,106

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

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