SECRET HARBOR: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SECRET HARBOR (EIN 91-1025997)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-09-30
IRS object ID
202522739349301002
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-09-30T09:50:02-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN882533599PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WERSEN NONPROFIT CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14513 Lakeway DriveAddressLine1Txt
CityBellinghamCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98229ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911025997EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Secret HarborBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSECRBusinessNameControlTxt
Phone3607555700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 828AddressLine1Txt
CityBurlingtonCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98233ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJenn RyanPersonNm
Person TitlePresident/CEOPersonTitleTxt
Phone3607555700PhoneNum
Signature2025-09-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKeaton Wersen CPAPreparerPersonNm
PTINP01957642PTIN
Phone3607709369PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJenn RyanPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 828AddressLine1Txt
CityBurlingtonCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98233ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,474,823GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.secretharbor.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1947FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionHelp troubled youth cope with their trauma, regain trust in adults and restore hope.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee49TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$91,320PYContributionsGrantsAmt
CY Contributions Grants$69,553CYContributionsGrantsAmt
PY Program Service Revenue$1,897,634PYProgramServiceRevenueAmt
CY Program Service Revenue$2,128,326CYProgramServiceRevenueAmt
PY Investment Income$6,066PYInvestmentIncomeAmt
CY Investment Income$77,779CYInvestmentIncomeAmt
PY Other Revenue$3,066PYOtherRevenueAmt
CY Other Revenue$55CYOtherRevenueAmt
PY Total Revenue$1,998,086PYTotalRevenueAmt
CY Total Revenue$2,275,713CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,630,402PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,635,814CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$20,558CYTotalFundraisingExpenseAmt
PY Other Expenses$931,405PYOtherExpensesAmt
CY Other Expenses$915,043CYOtherExpensesAmt
PY Total Expenses$2,561,807PYTotalExpensesAmt
CY Total Expenses$2,550,857CYTotalExpensesAmt
PY Revenues Less Expenses-$563,721PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$275,144CYRevenuesLessExpensesAmt
Total Assets BOY$1,986,115TotalAssetsBOYAmt
Total Assets EOY$1,741,061TotalAssetsEOYAmt
Total Liabilities BOY$194,383TotalLiabilitiesBOYAmt
Total Liabilities EOY$320,686TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,791,732NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,420,375NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSaving children and youth in crisis by building healthy relationships, promoting support, and developing successful connections to families and communities.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
Expense$1,313,659ExpenseAmt
Revenue$1,561,711RevenueAmt
DescResidential Treatment: Children and youth live in community-based, family-style homes with up to six residents each. Individual behavior support plans guide interventions across school, group home, and family settings to help youth self-regulate and transition to less restrictive environments. Staff support youth in achieving permanency through adoption or family reunification. In 2024, 2,808 days of care were provided.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$559,753ExpenseAmt
Revenue$513,201RevenueAmt
DescFoster Care: The Organization recruits and trains foster families, providing strong support through weekly check-ins and monthly in-home visits. Families have access to 24/7 crisis response and respite care to help children thrive in stable, nurturing homes. In 2024, 2,932 days of care were provided.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$33,481ExpenseAmt
Revenue$53,414RevenueAmt
DescIn-Home Support: This program provides intensive, in-home services to help families safely reunite or prevent out-of-home placements. Weekly home visits ensure progress and stability, with the goal of families achieving independence from agency or state support. In 2024, 330 days of care were provided.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,906,893TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee49EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonElliot Bay Asset SolutionsPersonNm
Phone4258818808PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12330 130TH AVE NE STE 102AddressLine1Txt
CityBellevueCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98005ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Jessica Poppe
Board Chair1.00Yes (X)Yes (X)$0$0$0
Jere LaFollette
Board Vice Chair1.00Yes (X)Yes (X)$0$0$0
Amy Tryon
Board Secretary1.00Yes (X)Yes (X)$0$0$0
Ashton De Cardenas
Board Member1.00Yes (X)$0$0$0
Kaelen Grimes
Board Member1.00Yes (X)$0$0$0
Kati Ortiz
Board Member1.00Yes (X)$0$0$0
Jenn Ryan
President and CEO40.00Yes (X)$120,562$0$16,531
FieldValueIRS element (for citing)
Total Reportable Comp From Org$120,562TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$16,531TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$69,553AllOtherContributionsAmt
Total Contributions$69,553TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Residential treatment624110$1,561,711$1,561,711
Foster care624100$513,201$513,201
In-home support624100$53,414$53,414
FieldValueIRS element (for citing)
Total Program Service Revenue$2,128,326TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,293TotalRevenueColumnAmt
Exclusion$20,293ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$256,596SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$199,110SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$57,486SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$57,486TotalRevenueColumnAmt
Exclusion$57,486ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther incomeDesc
Business624110BusinessCd
Total Revenue Column$55TotalRevenueColumnAmt
Exclusion$55ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$55OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,275,713TotalRevenueColumnAmt
Related Or Exempt Func Income$2,128,326RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$77,834ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$137,092TotalAmt
Program Services$69,070ProgramServicesAmt
Management And General$54,416ManagementAndGeneralAmt
Fundraising$13,606FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,211,588TotalAmt
Program Services$1,042,002ProgramServicesAmt
Management And General$168,382ManagementAndGeneralAmt
Fundraising$1,204FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$12,156TotalAmt
Program Services$9,015ProgramServicesAmt
Management And General$3,139ManagementAndGeneralAmt
Fundraising$2FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$150,514TotalAmt
Program Services$123,211ProgramServicesAmt
Management And General$26,836ManagementAndGeneralAmt
Fundraising$467FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$124,464TotalAmt
Program Services$105,083ProgramServicesAmt
Management And General$18,422ManagementAndGeneralAmt
Fundraising$959FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$266,800TotalAmt
Management And General$266,800ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,500TotalAmt
Management And General$22,500ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$3,085TotalAmt
Management And General$3,085ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$77,463TotalAmt
Program Services$75,813ProgramServicesAmt
Management And General$1,650ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,774TotalAmt
Program Services$372ProgramServicesAmt
Fundraising$1,402FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$19,828TotalAmt
Program Services$12,482ProgramServicesAmt
Management And General$5,407ManagementAndGeneralAmt
Fundraising$1,939FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$92,940TotalAmt
Program Services$74,418ProgramServicesAmt
Management And General$17,669ManagementAndGeneralAmt
Fundraising$853FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$28,371TotalAmt
Program Services$27,861ProgramServicesAmt
Management And General$510ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$64,519TotalAmt
Program Services$60,889ProgramServicesAmt
Management And General$3,630ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$118,061TotalAmt
Program Services$103,638ProgramServicesAmt
Management And General$14,423ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Foster parents$128,174$128,174
Food and supplies$49,356$49,356
Dues and subscriptions$13,139$1,750$11,389
Staff and board trainin$11,600$6,925$4,549$126

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,433TotalAmt
Program Services$16,834ProgramServicesAmt
Management And General$599ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,550,857TotalAmt
Program Services$1,906,893ProgramServicesAmt
Management And General$623,406ManagementAndGeneralAmt
Fundraising$20,558FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,979BOYAmt
EOY$11,460EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$37,167BOYAmt
EOY$33,159EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$183,158BOYAmt
EOY$158,279EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$45,113BOYAmt
EOY$33,553EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,142,261LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$977,274LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,204,985BOYAmt
EOY$1,164,987EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$512,713BOYAmt
EOY$339,623EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,986,115BOYAmt
EOY$1,741,061EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$188,032BOYAmt
EOY$312,797EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$6,351BOYAmt
EOY$7,889EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$194,383BOYAmt
EOY$320,686EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,601,392BOYAmt
EOY$1,412,973EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$190,340BOYAmt
EOY$7,402EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,791,732BOYAmt
EOY$1,420,375EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,986,115BOYAmt
EOY$1,741,061EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$275,144ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$14,948NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$81,265PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$395,397CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$149,866CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$95,357CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$91,320CurrentTaxYearMinus1YearAmt
Current Tax Year$69,553CurrentTaxYearAmt
Total$801,493TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$395,397CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$149,866CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$95,357CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$91,320CurrentTaxYearMinus1YearAmt
Current Tax Year$69,553CurrentTaxYearAmt
Total$801,493TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$801,493PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,722CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$113,965CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,486CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,991CurrentTaxYearMinus1YearAmt
Current Tax Year$20,293CurrentTaxYearAmt
Total$191,457TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,503CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,746CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,726CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,040CurrentTaxYearMinus1YearAmt
Current Tax Year$55CurrentTaxYearAmt
Total$11,070TotalAmt
FieldValueIRS element (for citing)
Total Support$1,004,020TotalSupportAmt
Gross Receipts Rltd Activities$10,379,179GrossReceiptsRltdActivitiesAmt
Public Support CY1700.79830PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support PY5090.97890PublicSupportPY509Pct
Investment Income PY0.01800InvestmentIncomePYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$378,356OtherCostOrOtherBasisAmt
Book Value$378,356BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,541,300OtherCostOrOtherBasisAmt
Depreciation$831,449DepreciationAmt
Book Value$709,851BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$32,865OtherCostOrOtherBasisAmt
Depreciation$23,716DepreciationAmt
Book Value$9,149BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$189,740OtherCostOrOtherBasisAmt
Depreciation$122,109DepreciationAmt
Book Value$67,631BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,164,987TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$2,257,680TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$14,948NetUnrealizedGainsInvstAmt
Revenue Not Reported-$14,948RevenueNotReportedAmt
Revenue Subtotal$2,272,628RevenueSubtotalAmt
Investment Expenses Not Incld$3,085InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$3,085RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,275,713TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,547,772TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,547,772ExpensesSubtotalAmt
Investment Expenses Not Incld2$3,085InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$3,085ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,550,857TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart IV, Line 2b:FormAndLineReferenceDesc
ExplanationThe Organization is committed to assisting persons served in responsibly managing funds they earn. To ensure the security of youth funds, all money held by the Organization is managed by the accounting department. Foster Program: Foster parents are responsible for helping youth establish personal savings accounts when requested or when the youth is ready to learn financial management skills. They assist youth in managing and withdrawing funds, and may seek support from case managers if needed. Residential Care Home: Money earned by residents is managed by the accounting office, which records all earnings, spending, fines, and restitution. Youth receive a weekly paysheet summarizing income, expenses, and current balances in their spending and savings accounts. To access funds, youth complete a money request form, which must be approved by a program manager or case manager and is picked up weekly from the accounting office.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, line 3The Organization is a defendant in multiple lawsuits filed in both state and federal court alleging historical misconduct. The plaintiffs' claims, in the aggregate, seek damages exceeding $100 million. The Organization has incurred significant legal expenses in connection with such lawsuits. All settlements to date have been paid by the Organization's insurance carriers; however, there is no assurance that insurance coverage will be sufficient to cover all future settlements or judgments. In May 2025, subsequent to year-end, another similar lawsuit was filed against the Organization. The Board of Directors voted to file for receivership as a means to stabilize the Organization's financial position, address outstanding legal matters, and preserve its ability to continue operations. On June 13, 2025, the Superior Court of Skagit County (the Court), Washington appointed Elliott Bay Asset Solutions, LLC as General Receiver (the Receiver) over all assets of the Organization pursuant to RCW Chapter 7.60. The Receiver has been granted authority to take possession of and manage the Organization's assets, operate programs in the ordinary course of business, pay necessary expenses, collect receivables, sell assets, and address outstanding legal matters, all under the supervision of the Court. The Receiver decided to shut down all operations effective July 31, 2025, the date at which point existing insurance coverage terminated, due to, among other factors, the Organization's inability to secure reasonably priced insurance coverage moving forward.
Form 990, Part VI, Section B, line 11bThe Form 990 is reviewed by the Chief Executive Officer (CEO) and General Receiver (Elliot Bay Asset Solutions) prior to filing.
Form 990, Part VI, Section B, line 12cThe conflict of interest policy is mentioned periodically in staff and board meetings. Management clarifies what is considered a conflict of interest and emphasizes the importance of raising any issues to management for resolution.
Form 990, Part VI, Section B, line 15The Organization uses studies from The National Children's Alliance (NCA) as a guideline in setting executive compensation. The Board of Directors reviews and approves the compensation for the President and Chief Executive Officer (CEO).
Form 990, Part VI, Section C, line 19The documents are made available upon written request.
Form 990, Part XII, Line 2c:Before the 2024 audit was finalized, the Organization was closed. Only the CEO and General Receiver (Elliot Bay Asset Solutions) were available to address audit conclusion matters.

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