SPOKANE GUILDS SCHOOL AND NEUROMUSCULAR CENTER: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: SPOKANE GUILDS SCHOOL AND NEUROMUSCULAR CENTER (EIN 91-0863163)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2018-03-20
IRS object ID: 201840799349300444
Schema version: 2016v3.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-03-20T16:35:02-05:00	ReturnTs
Tax Period End	2017-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450250958	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EIDE BAILLY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	999 W RIVERSIDE AVE STE 101	AddressLine1Txt
City	SPOKANE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	992011005	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	910863163	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPOKANE GUILDS' SCHOOL & NEUROMUSCULAR	BusinessNameLine1Txt
Business Name Line2	CENTER	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SPOK	BusinessNameControlTxt
Phone	5093261651	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2118 WEST GARLAND	AddressLine1Txt
City	SPOKANE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	992052598	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RICHARD MARK BOYSEN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	5093261651	PhoneNum
Signature	2018-03-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KEITH SCHMIDT	PreparerPersonNm
PTIN	P00873744	PTIN
Phone	5097476154	PhoneNum
Preparation	2018-03-16	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	199.116.169.77	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-03-17	IPDt
IP Tm	10:23:07	IPTm
IP Timezone	PD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	85883425730925AB9060426EF3A497F070F36A9C	AtSubmissionCreationDeviceId
At Submission Filing Device Id	08FE7DDA4C83F28A81EAD86995EE742A3B7AD109	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RICHARD MARK BOYSEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2118 WEST GARLAND	AddressLine1Txt
City	SPOKANE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	992052598	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,168,970	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.GUILDSCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1978	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	TO NURTURE THE FULL POTENTIAL OF FAMILIES AND THEIR CHILDREN, FROM BIRTH TO THREE, WITH DISABILITIES.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	53	TotalEmployeeCnt
Total Volunteers	150	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,437,817	PYContributionsGrantsAmt
CY Contributions Grants	$3,455,329	CYContributionsGrantsAmt
PY Program Service Revenue	$839,648	PYProgramServiceRevenueAmt
CY Program Service Revenue	$871,887	CYProgramServiceRevenueAmt
PY Investment Income	$9,345	PYInvestmentIncomeAmt
CY Investment Income	$6,224	CYInvestmentIncomeAmt
PY Other Revenue	-$8,119	PYOtherRevenueAmt
CY Other Revenue	-$9,690	CYOtherRevenueAmt
PY Total Revenue	$3,278,691	PYTotalRevenueAmt
CY Total Revenue	$4,323,750	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,616,412	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,753,515	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$331,459	CYTotalFundraisingExpenseAmt
PY Other Expenses	$371,412	PYOtherExpensesAmt
CY Other Expenses	$431,350	CYOtherExpensesAmt
PY Total Expenses	$2,987,824	PYTotalExpensesAmt
CY Total Expenses	$3,184,865	CYTotalExpensesAmt
PY Revenues Less Expenses	$290,867	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,138,885	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,461,973	TotalAssetsBOYAmt
Total Assets EOY	$3,632,993	TotalAssetsEOYAmt
Total Liabilities BOY	$48,173	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$85,796	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,413,800	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,547,197	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	WE BELIEVE IN THE WORTH OF EVERY INDIVIDUAL AND THEIR RIGHT TO A MEANINGFUL LIFE. OUR PURPOSE IS TO NURTURE THE FULL POTENTIAL OF FAMILIES AND THEIR CHILDREN, FROM BIRTH TO THREE, WITH DISABILITIES. WE DO THIS THROUGH A PERSONALIZED, COMPREHENSIVE PROGRAM OF ASSESSMENT, THERAPY, EDUCATION, AND SUPPORT.	MissionDesc
Significant New Program Srvc	Yes (1)	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,614,311	ExpenseAmt
Revenue	$872,902	RevenueAmt
Desc	THE SPOKANE GUILDS' SCHOOL & NEUROMUSCULAR (SGS&NMC) IS A FAMILY-CENTERED EARLY INTERVENTION PROGRAM, SERVING CHILDREN FROM BIRTH TO THREE YEARS OF AGE TWELVE MONTHS ANNUALLY. TREATMENT IS SPECIFICALLY TAILORED TO MEET THE INDIVIDUAL NEEDS OF EACH CHILD AND FAMILY. SGS&NMC PROVIDES COMPREHENSIVE ASSESSMENT AND TREATMENT FOR CHILDREN WITH KNOWN OR SUSPECTED DEVELOPMENTAL DELAYS AND DISABILITIES. CHILDREN MAY BE REFERRED TO THE SGS&NMC BY A PHYSICIAN OR BY SELF-REFERRAL. ALL CHILDREN RECEIVE AN INTAKE WITH A REGISTERED NURSE AND SOCIAL WORKER TO ADDRESS THE FAMILY'S CONCERN FOR THEIR CHILD AND PROVIDE RESOURCE REFERRALS. A MULTIDISCIPLINARY TEAM COMPRISED OF PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS, AS WELL AS A SPECIAL EDUCATION TEACHER THEN EVALUATES THE CHILD. A PEDIATRICIAN, OUR MEDICAL DIRECTOR, IS ALSO AVAILABLE TO THOSE CHILDREN IN NEED OF MEDICAL CARE COORDINATION OR REFERRAL TO SPECIALISTS. THIS UNIQUE TEAM APPROACH IS OF MAXIMUM BENEFIT TO THE CHILDREN WE SERVE, AS ALL DISCIPLINES WORK TOGETHER TO COORDINATE AND IMPLEMENT THE CHILD'S TREATMENT PLAN. PROGRAM OPTIONS INCLUDE INDIVIDUAL THERAPY, TODDLER & PRESCHOOL GROUPS, AND HOME OR COMMUNITY-BASED SERVICES. PARENTS ARE AN INTEGRAL PART OF SUCCESSFUL TREATMENT AND ARE ENCOURAGED TO TAKE AN ACTIVE ROLE IN THEIR CHILD'S PROGRAM. EACH YEAR, APPROXIMATELY 265 CHILDREN WITH CEREBRAL PALSY, DOWN SYNDROME, SPINA BIFIDA, HEARING OR VISION IMPAIRMENTS, MUSCULAR DYSTROPHY, AUTISM, TRAUMATIC BRAIN INJURY (SHAKEN BABY SYNDROME), RARE GENETIC SYNDROMES AND OTHER FORMS OF DEVELOPMENTAL DELAYS ARE ALL SERVED WITHOUT REGARD TO RACE, GENDER, RELIGION OR ABILITY TO PAY.	Desc
Total Program Service Expenses	$2,614,311	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	53	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	Yes (1)	Form8282PropertyDisposedOfInd
Form8282 Filed	3	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Form1098 C Filed	Yes (1)	Form1098CFiledInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GAIL ATHERLEY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5093261651	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2118 W GARLAND AVE	AddressLine1Txt
City	SPOKANE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	99205	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DEANNA ADAMS
PRESIDENT	2.00	2.00	Yes (X)	Yes (X)	$0	$0	$0
PAUL WASSON
FIRST VICE PRESIDENT	2.00		Yes (X)	Yes (X)	$0	$0	$0
KATHY MAURER
SECOND VICE PRESIDENT	2.00		Yes (X)	Yes (X)	$0	$0	$0
DANA MUNDY
TREASURER	2.00		Yes (X)	Yes (X)	$0	$0	$0
TIM STULC
ASSISTANT TREASURER	2.00		Yes (X)	Yes (X)	$0	$0	$0
TIM ENGH
SECRETARY	2.00		Yes (X)	Yes (X)	$0	$0	$0
MOLLY BERGAN
COMMUNITY REPRESENTATIVE	2.00		Yes (X)		$0	$0	$0
STEPHANIE COY
COMMUNITY REPRESENTATIVE	2.00		Yes (X)		$0	$0	$0
BILL RYAN
COMMUNITY REPRESENTATIVE	2.00		Yes (X)		$0	$0	$0
WENDY SCHULLER
COMMUNITY REPRESENTATIVE	2.00		Yes (X)		$0	$0	$0
STEFANI SPILKER
COMMUNITY REPRESENTATIVE	2.00		Yes (X)		$0	$0	$0
APRIL SWEATT
COMMUNITY REPRESENTATIVE	2.00		Yes (X)		$0	$0	$0
SHANNON DAYTON
PARENT REPRESENTATIVE	2.00		Yes (X)		$0	$0	$0
RICHARD M BOYSEN
EXECUTIVE DIRECTOR	37.50	2.50		Yes (X)	$119,384	$0	$19,756

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$119,384	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$19,756	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$58,384	FederatedCampaignsAmt
Fundraising	$282,325	FundraisingAmt
Related Organizations	$903,524	RelatedOrganizationsAmt
Government Grants	$1,518,064	GovernmentGrantsAmt
All Other Contributions	$693,032	AllOtherContributionsAmt
Noncash Contributions	$4,504	NoncashContributionsAmt
Total Contributions	$3,455,329	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEDICARE/MEDICAID PAYM	900099	$481,514	$481,514
PRIVATE INSURANCE	900099	$390,373	$390,373

Field	Value	IRS element (for citing)
Total Program Service Revenue	$871,887	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,859	TotalRevenueColumnAmt
Exclusion	$11,859	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$30,750	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$38,546	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$7,796	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$7,796	TotalRevenueColumnAmt
Exclusion	-$7,796	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$723,040	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$728,675	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$5,635	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$5,635	TotalRevenueColumnAmt
Exclusion	-$5,635	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$75,090	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$282,325	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$77,999	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,909	TotalRevenueColumnAmt
Exclusion	-$2,909	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,015	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,015	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,015	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,323,750	TotalRevenueColumnAmt
Related Or Exempt Func Income	$872,902	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$4,481	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$142,732	TotalAmt
Program Services	$85,639	ProgramServicesAmt
Management And General	$28,547	ManagementAndGeneralAmt
Fundraising	$28,546	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,067,760	TotalAmt
Program Services	$1,794,695	ProgramServicesAmt
Management And General	$108,382	ManagementAndGeneralAmt
Fundraising	$164,683	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$369,464	TotalAmt
Program Services	$304,685	ProgramServicesAmt
Management And General	$28,519	ManagementAndGeneralAmt
Fundraising	$36,260	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$173,559	TotalAmt
Program Services	$147,235	ProgramServicesAmt
Management And General	$10,508	ManagementAndGeneralAmt
Fundraising	$15,816	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,020	TotalAmt
Program Services	$14,014	ProgramServicesAmt
Management And General	$601	ManagementAndGeneralAmt
Fundraising	$5,405	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$75,065	TotalAmt
Program Services	$52,274	ProgramServicesAmt
Management And General	$2,379	ManagementAndGeneralAmt
Fundraising	$20,412	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,942	TotalAmt
Program Services	$1,904	ProgramServicesAmt
Management And General	$38	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$64,337	TotalAmt
Program Services	$14,036	ProgramServicesAmt
Management And General	$37,411	ManagementAndGeneralAmt
Fundraising	$12,890	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$45,381	TotalAmt
Program Services	$22,432	ProgramServicesAmt
Management And General	$8,246	ManagementAndGeneralAmt
Fundraising	$14,703	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$36,234	TotalAmt
Program Services	$31,401	ProgramServicesAmt
Management And General	$3,158	ManagementAndGeneralAmt
Fundraising	$1,675	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$20,461	TotalAmt
Program Services	$17,896	ProgramServicesAmt
Management And General	$917	ManagementAndGeneralAmt
Fundraising	$1,648	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$25,223	TotalAmt
Program Services	$22,120	ProgramServicesAmt
Management And General	$1,110	ManagementAndGeneralAmt
Fundraising	$1,993	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
SUPPLIES	$90,111	$74,424	$1,829	$13,858
REPAIRS AND MAINTENANCE	$32,304	$23,713	$6,827	$1,764
DUES AND SUBSCRIPTIONS	$20,272	$7,843	$623	$11,806

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,184,865	TotalAmt
Program Services	$2,614,311	ProgramServicesAmt
Management And General	$239,095	ManagementAndGeneralAmt
Fundraising	$331,459	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$590,470	BOYAmt
EOY	$584,670	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$865,388	BOYAmt
EOY	$504,027	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$210,001	BOYAmt
EOY	$197,216	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$61,809	BOYAmt
EOY	$46,061	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$17,178	BOYAmt
EOY	$22,416	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,737,982	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$459,379	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$86,809	BOYAmt
EOY	$2,278,603	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$630,318	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,461,973	BOYAmt
EOY	$3,632,993	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$48,173	BOYAmt
EOY	$85,796	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$48,173	BOYAmt
EOY	$85,796	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,408,496	BOYAmt
EOY	$3,411,356	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,304	BOYAmt
EOY	$135,841	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,413,800	BOYAmt
EOY	$3,547,197	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,461,973	BOYAmt
EOY	$3,632,993	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,138,885	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$5,295	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$193	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,422,628	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,012,043	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,010,512	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,437,817	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,455,329	CurrentTaxYearAmt
Total	$12,338,329	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$122,028	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$124,591	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$124,718	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$125,965	CurrentTaxYearMinus1YearAmt
Current Tax Year	$127,979	CurrentTaxYearAmt
Total	$625,281	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,544,656	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,136,634	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,135,230	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,563,782	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,583,308	CurrentTaxYearAmt
Total	$12,963,610	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$12,963,610	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,206	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,262	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,094	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,345	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,859	CurrentTaxYearAmt
Total	$40,766	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$13,004,376	TotalSupportAmt
Gross Receipts Rltd Activities	$4,033,867	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99690	PublicSupportCY170Pct
Public Support PY170	0.99630	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$805,379	OtherCostOrOtherBasisAmt
Book Value	$805,379	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,396,328	OtherCostOrOtherBasisAmt
Depreciation	$5,967	DepreciationAmt
Book Value	$1,390,361	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$283,866	OtherCostOrOtherBasisAmt
Depreciation	$235,425	DepreciationAmt
Book Value	$48,441	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$234,909	OtherCostOrOtherBasisAmt
Depreciation	$217,987	DepreciationAmt
Book Value	$16,922	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,500	OtherCostOrOtherBasisAmt
Book Value	$17,500	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,278,603	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,446,434	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$5,295	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$127,979	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$122,684	RevenueNotReportedAmt
Revenue Subtotal	$4,323,750	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,323,750	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,312,844	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$127,979	DonatedServicesUseFcltsAmt
Expenses Not Reported	$127,979	ExpensesNotReportedAmt
Expenses Subtotal	$3,184,865	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,184,865	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	SPOKANE GUILDS' SCHOOL & NEUROMUSCULAR CENTER IS ORGANIZED AS A WASHINGTON NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTIONS 170(B)(1)(A)(VI), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(1). THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE ORGANIZATION HAS DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. MANAGEMENT BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANZIATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	DINNER/AUCTION	Event1Nm
Gross Receipts Event1	$258,517	GrossReceiptsEvent1Amt
Charitable Contri Event1	$205,267	CharitableContriEvent1Amt
Gross Revenue Event1	$53,250	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$3,563	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$2,288	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$22,118	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$14,242	OtherDirectExpensesEvent1Amt
Event2	GOLF TOURNAMENT	Event2Nm
Gross Receipts Event2	$97,403	GrossReceiptsEvent2Amt
Charitable Contri Event2	$75,563	CharitableContriEvent2Amt
Gross Revenue Event2	$21,840	GrossRevenueEvent2Amt
Non Cash Prizes Event2	$6,719	NonCashPrizesEvent2Amt
Rent Facility Costs Event2	$10,757	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$6,761	FoodAndBeverageEvent2Amt
Other Direct Expenses Event2	$2,548	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$355,920	GrossReceiptsTotalAmt
Charitable Contributions Tot	$280,830	CharitableContributionsTotAmt
Gross Revenue Total Events	$75,090	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$10,282	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$13,045	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$28,879	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$16,790	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$68,996	DirectExpenseSummaryEventsAmt
Net Income Summary	$6,094	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 2	THE PROGRAM INCREASED OPPORTUNITIES FOR PARENT ENGAGEMENT WITH MONTHLY MEETINGS AROUND TOPICS OF SOCIAL, DEVELOPMENTAL AND EDUCATIONAL SIGNIFICANCE TO PARENTS.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORIZATION OF ACT ON BEHALF OF THE BOARD
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE OF THE BOARD. A COPY OF THE FORM 990 AND ALL REQUIRED SUPPORTING SCHEDULES WERE PROVIDED ALL MEMBERS OF THE GOVERNING BOARD PRIOR TO IT BEING FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE SCHOOL HAS A CONFLICT OF INTEREST POLICY. ANNUALLY, ALL BOARD MEMBERS ARE ASKED TO READ AND SIGN THE POLICY. ALL NEW BOARD MEMBERS ARE GIVEN THE CONFLICT OF INTEREST POLICY WITH THEIR ORIENTATION PACKET. THE EXECUTIVE DIRECTOR REVIEWS THE CONFLICT OF INTEREST STATEMENTS AND WOULD DETERMINE IF THERE WERE ANY EXISTING CONFLICTS. TO DATE, NO CONFLICT OF INTEREST ISSUES HAVE ARISEN.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS CONSULTS A COMPENSATION STUDY AS PART OF ITS COMPENSATION REVIEW PROCESS. THE BOARD DISCUSSES AND APPROVES ANNUAL ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR, TEACHERS AND THERAPISTS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON REQUEST OR ALLOWING INSPECTION AT ITS OFFICE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SPOKANE GUILDS' SCHOOL FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2118 W GARLAND AVENUE	AddressLine1Txt
City	SPOKANE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	99205	ZIPCd

Field	Value	IRS element (for citing)
EIN	911233711	EIN
Primary Activities	SUPPORT OF SPOKANE GUILDS' SCHOOL	PrimaryActivitiesTxt
Legal Domicile State	WA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SPOKANE GUILDS' SCHOOL FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	C	TransactionTypeTxt
Involved	$903,524	InvolvedAmt
Method Of Amount Determination	CASH	MethodOfAmountDeterminationTxt