West Seattle Junction Association FY2023 filing

Tax-deductible

Seattle, WA501(c)(3)Since 1997Community DevelopmentEIN 91-1403639Revenue $1.4M in FY2023

On file with the IRSwsjunction.org4210 Sw Oregon Street Suite A, 98116-4236 · Seattle, WATax-exempt since May 2002Publicly supported — 509(a)(2)

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Aims to develop, promote and participate in activities that enchance a healthy social, economic, and environmental climate for the West Seattle Junction community.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$99K 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

FY2023 · 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 surplus $19K a year · 2% 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
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
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
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+40% vs prior year
Spent
$1.2M
To programs
94%
Net assets
$505K
By yearFY2020–FY2024
Revenue
$1.4M
FY2023▲ +40%
Tap a bar for its year
Revenue by fiscal year
FY2020$657K
FY2021$675K
FY2022$984K
FY2023$1.4M
FY2024$1.3M
Expenses
$1.2M
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$622K
FY2021$667K
FY2022$1.1M
FY2023$1.2M
FY2024$1.3M
Net assets
$505K
FY2023▲ +61%
Tap a bar for its year
Net assets by fiscal year
FY2020$440K
FY2021$448K
FY2022$313K
FY2023$505K
FY2024$501K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 2002.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $1.1M Management & general 6% · $67K

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; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$99,380Pt VII · Sec A
$0Pt VII · Sec A
Advisory Board
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Christine Mackay’s $107K as Executive Dir. is at the 24th percentile of top reported officer pay among 2832 $1–10M community development 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

NameFY2024FY2023FY2022FY2021FY2020
Christine Mackay$107,181$99,380$82,308——
Lora Radford———$77,590$71,138

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 West Seattle Junction Association 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

Improves West Seattle Junction's social, economic, and environmental health through community activities.

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Provided by the organization

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3 programs · $1.1M · in their own filed words · FY2023
01

Enhancement of SOCIAL/CULTURAL/COMMERCIAL atmosphere of the area with an annual street fair, an arts and crafts market, a jazz music festival, and other special events

$547Kprogram expense
02

Maintain free public parking lots for area residents and visitors in order to facilitate day-to-day activities within the community

$350Kprogram expense
03

Maintain and beautify the district through clean-up efforts and decorations such as flowers baskets, colorful banners and holiday-specific

$196Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$11

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$177K
Investment incomeLn 3$1K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.1M
Managementcol C$67K
Owns and owesPt X
$505K
net assets · Ln 32
Cash and savingsLn 1–2$506K
Total assetsLn 16$508K
LiabilitiesLn 26$3K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$177K
Government grantsLn 1e$177K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$1K
Gains on assetsLn 7$0
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$506K
SavingsLn 2$0
Cash and savings togetherLn 1–2$506K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$0
Total assetsLn 16$508K
LiabilitiesLn 26$3K
Net assetsLn 32$505K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6563
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 FY23End FY23
Cash and savingsLn 1–2$326K$506K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$328K$508K
LiabilitiesLn 26$15K$3K
Net assetsLn 32$313K$505K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$99K$80K$20K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$36K$29K$7K
Pension plan contributionsLn 8$3K$2K$618
Other employee benefitsLn 9$0
Payroll taxesLn 10$15K$12K$3K
Management feesLn 11a$0
Legal feesLn 11b$5K$4K$1K
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$23K$18K$5K
Advertising and promotionLn 12$25K$20K$5K
Office expensesLn 13$3K$2K$607
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$14K$11K$3K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$284$284
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$3K$2K$587
Other expenses (24a–d)Ln 24$756K$756K
All other expensesLn 24e$186K$177K$9K
Total functional expensesLn 25$1.2M$1.1M$67K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$1.3M−$4K$501K 990 PDF
FY2023 Viewing $1.4M$1.2M$192K$505K 990 PDF
FY2022 $984K$1.1M−$135K$313K 990 PDF
FY2021 $675K$667K$8K$448K 990 PDF
FY2020 $657K$622K$35K$440K 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 FY2023 990 (6 parts)
Part I · Summary $1,373,455 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $94,861$177,241
I-9 Program service revenuePrior year $888,352$1,194,740
I-10 Investment incomePrior year $382$1,474
I-11 Other revenue$0
I-12 Total revenuePrior year $983,595$1,373,455
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $136,307$153,420
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $982,479$1,028,173
I-18 Total expensesPrior year $1,118,786$1,181,593
I-19 Revenue less expensesPrior year −$135,191$191,862
Part VI · Governance 12 of 12 board members independent, 3 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,373,455 across 10 lines filed
Lines not itemized here account for $22,589 of total revenue; see the IRS return.
VIII-1e Government grants$176,748
VIII-1f All other contributions, gifts and grants$493
VIII-1h Total contributions, gifts and grants$177,241
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $1,172,151$1,172,151
VIII-3 Investment incomeExcluded from tax $1,474$1,474
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueExcluded from tax $1,196,214$1,373,455
Part IX · Statement of functional expenses $1,181,593 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $79,504 · Management $19,876$99,380
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $29,090 · Management $7,272$36,362
IX-8 Pension plan contributionsPrograms $2,470 · Management $618$3,088
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $11,672 · Management $2,918$14,590
IX-11a Management fees$0
IX-11b Legal feesPrograms $4,064 · Management $1,016$5,080
IX-11c Accounting feesManagement $12,845$12,845
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $18,232 · Management $4,558$22,790
IX-12 Advertising and promotionPrograms $20,357 · Management $5,089$25,446
IX-13 Office expensesPrograms $2,426 · Management $607$3,033
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $11,328 · Management $2,832$14,160
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $284$284
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $2,348 · Management $587$2,935
IX-24 Other expenses (24a–d)Programs $755,805$755,805
IX-24e All other expensesPrograms $177,249 · Management $8,546$185,795
IX-25 Total functional expensesPrograms $1,114,545 · Management $67,048 · Fundraising $0$1,181,593
Part X · Balance sheet $507,945 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $325,971$506,117
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $180$0
X-10c Land, buildings and equipment, netStart of year $1,828$1,828
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $327,979$507,945
X-25 Other liabilitiesStart of year $9,230$3,107
X-26 Total liabilitiesStart of year $15,003$3,107
X-27 Net assets without donor restrictionsStart of year $312,976$504,838
X-32 Total net assets or fund balancesStart of year $312,976$504,838
X-33 Total liabilities and net assetsStart of year $327,979$507,945
Part XI · Reconciliation of net assets $504,838 net assets at year end
XI-1 Total revenue$1,373,455
XI-2 Total expenses$1,181,593
XI-3 Revenue less expenses$191,862
XI-4 Net assets at start of year$312,976
XI-10 Net assets at end of year$504,838

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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