Operating a community maritime heritage, education and recreational center.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 61 volunteers and 29 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
3 of 5
filings with a surplus
Average deficit $380K a year · 29% 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
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
$116K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $450K in investments, Pt X · Ln 11–13
Fine: 0.1 months of spending in cash, plus $450K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
17
named funders · $217K
Looks good: 17 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$386K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
-12% vs prior year
Spent
$4.0M
To programs
85%
Net assets
$720K
By yearFY2020–FY2024
Revenue
$1.5M
FY2024▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$604K
FY2021$1.4M
FY2022$1.3M
FY2023$1.7M
FY2024$1.5M
Expenses
$4.0M
FY2024▲ +174%
Tap a bar for its year
Expenses by fiscal year
FY2020$819K
FY2021$1.0M
FY2022$1.2M
FY2023$1.4M
FY2024$4.0M
Net assets
$720K
FY2024▼ -77%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.4M
FY2021$2.8M
FY2022$2.9M
FY2023$3.2M
FY2024$720K

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1997.

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% · $3.4M Management & general 13% · $497K Fundraising 2% · $94K

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

17 people listed on the 990; $116K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$116,392Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

J Brent Mason’s $116K as Executive Director is at the 45th percentile of top reported officer pay among 3924 $1–10M 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
J Brent Mason$116,392$114,625$104,001$110,023$104,001

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 Foss Waterway Seaport 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

Operates a center for maritime heritage, education, and recreation.

Questions for Foss Waterway Seaport

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Provided by the organization

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1 program · $3.4M · in their own filed words · FY2024
01

The foss waterway seaport is puget sound's maritime heritage, education, and event center where families, groups and communities come to discover, explore, work, and play. The foss waterway seaport celebrates tacoma's rich maritime heritage- past, present and future.

$3.4Mprogram 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
See all 17 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$963K
Fees for servicesLn 2g$510K
Investment incomeLn 3$13K
Money outPt IX
$4.0M
Ln 25
Programscol B$3.4M
Managementcol C$497K
Fundraisingcol D$94K
Owns and owesPt X
$720K
net assets · Ln 32
Cash and savingsLn 1–2$26K
Total assetsLn 16$1.1M
LiabilitiesLn 26$386K
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$963K
Government grantsLn 1e$413K
Noncash giftsLn 1g$5K
Fees for servicesLn 2g$510K
Investment incomeLn 3$13K
Other incomeLn 4–11$5K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$26K
Cash and savings togetherLn 1–2$26K
InvestmentsLn 11–13$450K
Land, buildings, equipmentLn 10c$53K
Other assetsLn 15$560K
Total assetsLn 16$1.1M
LiabilitiesLn 26$386K
Net assetsLn 32$720K
OperationsPt I, VI
EmployeesI 529
VolunteersI 661
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$30K$26K
InvestmentsLn 11–13$586K$450K
Land, buildings, equipmentLn 10c$2.4M$53K
Total assetsLn 16$3.6M$1.1M
LiabilitiesLn 26$383K$386K
Net assetsLn 32$3.2M$720K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$128K$74K$46K$8K
Other salaries and wagesLn 7$682K$394K$246K$41K
Other employee benefitsLn 9$88K$51K$32K$5K
Payroll taxesLn 10$85K$49K$31K$5K
Legal feesLn 11b$246K$190K$24K$33K
Accounting feesLn 11c$39K$39K
Advertising and promotionLn 12$18K$4K$14K$79
Office expensesLn 13$112K$59K$52K$1K
OccupancyLn 16$94K$94K
TravelLn 17$8K$7K$995$30
Depreciation, depletion and amortizationLn 22$6K$6K
Other expenses (24a–d)Ln 24$2.5M$2.4M$13K$838
Total functional expensesLn 25$4.0M$3.4M$497K$94K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.5M$4.0M−$2.5M$720K 990 PDF
FY2023 $1.7M$1.4M$248K$3.2M 990 PDF
FY2022 $1.3M$1.2M$177K$2.9M 990 PDF
FY2021 $1.4M$1.0M$362K$2.8M 990 PDF
FY2020 $604K$819K−$215K$2.4M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,490,472 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,213,055$962,926
I-9 Program service revenuePrior year $456,186$509,867
I-10 Investment incomePrior year $20,262$12,652
I-11 Other revenuePrior year $3,463$5,027
I-12 Total revenuePrior year $1,692,966$1,490,472
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $919,717$982,901
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $525,304$2,979,766
I-18 Total expensesPrior year $1,445,021$3,962,667
I-19 Revenue less expensesPrior year $247,945−$2,472,195
Part VI · Governance 17 of 17 board members independent, 2 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
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
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $1,490,472 across 9 lines filed
Lines not itemized here account for $23,824 of total revenue; see the IRS return.
VIII-1b Membership dues$32,726
VIII-1e Government grants$413,396
VIII-1f All other contributions, gifts and grants$516,804
VIII-1g Noncash contributions (included above)$5,160
VIII-1h Total contributions, gifts and grants$962,926
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $490,833$490,833
VIII-3 Investment incomeExcluded from tax $12,652$12,652
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $237$237
VIII-12 Total revenueRelated to mission $514,894 · Unrelated business $0 · Excluded from tax $12,652$1,490,472
Part IX · Statement of functional expenses $3,962,667 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $73,887 · Management $46,141 · Fundraising $7,660$127,688
IX-7 Other salaries and wagesPrograms $394,359 · Management $246,272 · Fundraising $40,884$681,515
IX-9 Other employee benefitsPrograms $51,075 · Management $31,896 · Fundraising $5,295$88,266
IX-10 Payroll taxesPrograms $49,435 · Management $30,872 · Fundraising $5,125$85,432
IX-11b Legal feesPrograms $190,289 · Management $23,542 · Fundraising $32,525$246,356
IX-11c Accounting feesManagement $39,014$39,014
IX-12 Advertising and promotionPrograms $3,895 · Management $13,981 · Fundraising $79$17,955
IX-13 Office expensesPrograms $58,838 · Management $51,818 · Fundraising $1,426$112,082
IX-16 OccupancyPrograms $94,404$94,404
IX-17 TravelPrograms $7,339 · Management $995 · Fundraising $30$8,364
IX-22 Depreciation, depletion and amortizationPrograms $5,528$5,528
IX-24 Other expenses (24a–d)Programs $2,442,531 · Management $12,694 · Fundraising $838$2,456,063
IX-25 Total functional expensesPrograms $3,371,580 · Management $497,225 · Fundraising $93,862$3,962,667
Part X · Balance sheet $1,105,628 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $30,396$25,834
X-3 Pledges and grants receivableStart of year $3,000$11,115
X-8 Inventories for sale or useStart of year $7,722$6,122
X-9 Prepaid expenses and deferred chargesStart of year $256$0
X-10c Land, buildings and equipment, netStart of year $2,358,493$52,993
X-11 Publicly traded securitiesStart of year $585,710$449,860
X-15 Other assetsStart of year $574,342$559,704
X-16 Total assetsStart of year $3,559,919$1,105,628
X-17 Accounts payable and accrued expensesStart of year $380,104$385,081
X-24 Unsecured notes and loans payableStart of year $3,162$651
X-26 Total liabilitiesStart of year $383,266$385,732
X-27 Net assets without donor restrictionsStart of year $1,482,989−$678,293
X-28 Net assets with donor restrictionsStart of year $1,693,664$1,398,189
X-32 Total net assets or fund balancesStart of year $3,176,653$719,896
X-33 Total liabilities and net assetsStart of year $3,559,919$1,105,628
Part XI · Reconciliation of net assets $719,896 net assets at year end
XI-1 Total revenue$1,490,472
XI-2 Total expenses$3,962,667
XI-3 Revenue less expenses−$2,472,195
XI-4 Net assets at start of year$3,176,653
XI-5 Net unrealized gains (losses) on investments$15,438
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$719,896

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

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