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SPOKANE GUILDS SCHOOL AND NEUROMUSCULAR CENTER: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
SPOKANE GUILDS SCHOOL AND NEUROMUSCULAR CENTER (EIN 91-0863163)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-05-13
IRS object ID
201621349349303287
Schema version
2014v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2016-05-13T11:30:04-05:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1999 W RIVERSIDE AVE STE 200AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP992011006ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN910863163EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPOKANE GUILDS' SCHOOL & NEUROMUSCULAR CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSPOKBusinessNameControlTxt
Phone5093261651PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12118 WEST GARLANDAddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP992052598ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD MARK BOYSENPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5093261651PhoneNum
Signature2016-04-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKEITH SCHMIDTPreparerPersonNm
PTINP00873744PTIN
Phone5097476154PhoneNum
Preparation2016-04-02PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD MARK BOYSENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12118 WEST GARLANDAddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP992052598ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,112,830GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.GUILDSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionTO NURTURE THE FULL POTENTIAL OF FAMILIES AND THEIR CHILDREN, FROM BIRTH TO THREE, WITH DISABILITIES.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee59TotalEmployeeCnt
Total Volunteers800TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,012,043PYContributionsGrantsAmt
CY Contributions Grants$2,010,512CYContributionsGrantsAmt
PY Program Service Revenue$769,228PYProgramServiceRevenueAmt
CY Program Service Revenue$811,351CYProgramServiceRevenueAmt
PY Investment Income$5,317PYInvestmentIncomeAmt
CY Investment Income$7,094CYInvestmentIncomeAmt
PY Other Revenue$271,707PYOtherRevenueAmt
CY Other Revenue$228,286CYOtherRevenueAmt
PY Total Revenue$3,058,295PYTotalRevenueAmt
CY Total Revenue$3,057,243CYTotalRevenueAmt
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$2,647,123PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,533,181CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$170,673CYTotalFundraisingExpenseAmt
PY Other Expenses$294,615PYOtherExpensesAmt
CY Other Expenses$395,442CYOtherExpensesAmt
PY Total Expenses$2,941,738PYTotalExpensesAmt
CY Total Expenses$2,928,623CYTotalExpensesAmt
PY Revenues Less Expenses$116,557PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$128,620CYRevenuesLessExpensesAmt
Total Assets BOY$2,045,512TotalAssetsBOYAmt
Total Assets EOY$2,154,486TotalAssetsEOYAmt
Total Liabilities BOY$56,044TotalLiabilitiesBOYAmt
Total Liabilities EOY$35,011TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,989,468NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,119,475NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionWE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,394,667ExpenseAmt
Revenue$811,721RevenueAmt
DescTHE SPOKANE GUILDS' SCHOOL (SGS) PROGRAM, SERVING CHILDREN BIRTH TO 3 YEARS OF AGE, IS FAMILY-BASED AND OPERATES TWELVE MONTHS ANNUALLY. TREATMENT IS SPECIFICALLY TAILORED TO MEET THE INDIVIDUAL NEEDS OF EACH CHILD AND FAMILY. FOR CHILDREN SUSPECTED OF DEVELOPMENTAL DELAYS, THE NEUROMUSCULAR CENTER PROVIDES COMPREHENSIVE ASSESSMENT. INTAKE TEAMS CONSISTING OF NURSES AND FAMILY STAFF LIASON PROVIDE IN-HOME DEVELOPMENTAL SCREENING, RESOURCE IDENTIFICATION AND REFERRAL. CHILDREN ARE ALSO ASSESSED BY A DEVELOPMENTAL PEDIATRICIAN AND A TEAM OF QUALIFIED THERAPISTS AND TEACHERS. TEAMS COMPRISED OF A PHYSICAL AND OCCUPATIONAL THERAPIST, A SPEECH PATHOLOGIST, AND A CERTIFIED SPECIAL EDUCATION TEACHER COORDINATE THE CHILD'S TREATMENT PROGRAM. THIS UNIQUE TEAM APPROACH IS OF MAXIMUM BENEFIT TO A CHILD, AS THE FOUR DISCIPLINES WORK TO COMPLEMENT ONE ANOTHER. PROGRAM OPTIONS INCLUDE: INDIVIDUAL THERAPY, TODDLER GROUPS, PRESCHOOL GROUPS, AND HOME-BASED SERVICES. CHILDREN MAY BE REFERRED TO THE SGS BY A PHYSICIAN OR BY SELF-REFERRAL. PARENTS ARE AN INTEGRAL PART OF SUCCESSFUL TREATMENT AND MUST AGREE TO TAKE AN ACTIVE ROLE IN THEIR CHILD'S PROGRAM. EACH YEAR, APPROXIMATELY 200 CHILDREN WITH CEREBRAL PALSY, DOWN SYNDROME, SPINA BIFIDA, HEARING OR VISION IMPAIRMENTS, MUSCULAR DYSTORPHY, AUTISM, TRAUMATIC BRAIN INJURY (SHAKEN BABIES) AND OTHER FORMS OF DEVELOPMENTAL DELAYS AND RARE SYNDROMES, ARE ALL SERVED WITHOUT REGARD TO RACE, GENDER, RELIGION, OR ABILITY TO PAY.Desc
Total Program Service Expenses$2,394,667TotalProgramServiceExpensesAmt
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 Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee59EmployeeCnt
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 ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
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 PolicyYes (1)WhistleblowerPolicyInd
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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GAIL ATHERLYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5093261651PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1W 2118 GARLANDAddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99205ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KRIS BRILL
PRESIDENT2.000.00Yes (X)Yes (X)$0$0$0
PAUL WASSON
FIRST VICE PRESIDENT2.000.00Yes (X)Yes (X)$0$0$0
KAY ANDERSON
SECOND VICE PRESIDENT2.000.00Yes (X)Yes (X)$0$0$0
DEANNA ADAMS
TREASURER2.000.00Yes (X)Yes (X)$0$0$0
RYAN KILE
ASSISTANT TREASURER2.000.00Yes (X)Yes (X)$0$0$0
TIM ENGH
SECRETARY2.000.00Yes (X)Yes (X)$0$0$0
TIM CASSELS
COMMUNITY REPRESENTATIVE2.002.00Yes (X)Yes (X)$0$0$0
ERIC SMITH
COMMUNITY REPRESENTATIVE2.000.00Yes (X)$0$0$0
APRIL SWEATT
PARENT REPRESENTATIVE2.000.00Yes (X)$0$0$0
STEFANI SPILKER
PARENT REPRESENTATIVE2.000.00Yes (X)$0$0$0
STACEY KLIM
COMMUNITY REPRESENTATIVE2.000.00Yes (X)$0$0$0
TIM STULC
COMMUNITY REPRESENTATIVE2.000.00Yes (X)$0$0$0
MOLLY BERGAN
COMMUNITY REPRESENTATIVE2.000.00Yes (X)$0$0$0
WENDY SCHULLER
COMMUNITY REPRESENTATIVE2.000.00Yes (X)$0$0$0
STEPHANIE COY
COMMUNITY REPRESENTATIVE2.000.00Yes (X)$0$0$0
RICHARD M BOYSEN
EXECUTIVE DIRECTOR37.501.00Yes (X)$116,847$0$18,636
FieldValueIRS element (for citing)
Total Reportable Comp From Org$116,847TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$18,636TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$75,557FederatedCampaignsAmt
Related Organizations$461,995RelatedOrganizationsAmt
Government Grants$1,101,725GovernmentGrantsAmt
All Other Contributions$371,235AllOtherContributionsAmt
Noncash Contributions$3,076NoncashContributionsAmt
Total Contributions$2,010,512TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEDICARE/MEDICAID PAYM900099$458,137$458,137
PRIVATE INSURANCE900099$353,214$353,214
FieldValueIRS element (for citing)
Total Program Service Revenue$811,351TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,094TotalRevenueColumnAmt
Exclusion$7,094ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$283,503FundraisingGrossIncomeAmt
Fundraising Direct Expenses$55,587FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$227,916TotalRevenueColumnAmt
Exclusion$227,916ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC REVENUEDesc
Business900099BusinessCd
Total Revenue Column$370TotalRevenueColumnAmt
Related Or Exempt Func Income$370RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$370OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,057,243TotalRevenueColumnAmt
Related Or Exempt Func Income$811,721RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$235,010ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$158,638TotalAmt
Program Services$95,182ProgramServicesAmt
Management And General$31,728ManagementAndGeneralAmt
Fundraising$31,728FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,905,386TotalAmt
Program Services$1,636,622ProgramServicesAmt
Management And General$196,199ManagementAndGeneralAmt
Fundraising$72,565FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$307,748TotalAmt
Program Services$242,928ProgramServicesAmt
Management And General$49,139ManagementAndGeneralAmt
Fundraising$15,681FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$161,409TotalAmt
Program Services$134,987ProgramServicesAmt
Management And General$18,072ManagementAndGeneralAmt
Fundraising$8,350FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,350TotalAmt
Program Services$18,680ProgramServicesAmt
Management And General$3,503ManagementAndGeneralAmt
Fundraising$1,167FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$64,442TotalAmt
Program Services$52,804ProgramServicesAmt
Management And General$8,963ManagementAndGeneralAmt
Fundraising$2,675FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,771TotalAmt
Program Services$2,459ProgramServicesAmt
Management And General$967ManagementAndGeneralAmt
Fundraising$345FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,698TotalAmt
Program Services$3,502ProgramServicesAmt
Management And General$8,595ManagementAndGeneralAmt
Fundraising$601FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$45,605TotalAmt
Program Services$24,319ProgramServicesAmt
Management And General$16,432ManagementAndGeneralAmt
Fundraising$4,854FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$37,774TotalAmt
Program Services$26,394ProgramServicesAmt
Management And General$8,788ManagementAndGeneralAmt
Fundraising$2,592FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$23,328TotalAmt
Program Services$19,739ProgramServicesAmt
Management And General$2,117ManagementAndGeneralAmt
Fundraising$1,472FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$25,382TotalAmt
Program Services$22,596ProgramServicesAmt
Management And General$2,221ManagementAndGeneralAmt
Fundraising$565FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SUPPLIES$60,962$46,131$13,211$1,620
GOVERNMENT CONTRACT ADJ$58,387$46,710$11,677
REPAIRS AND MAINTENANCE$12,691$11,301$1,105$285
DUES AND SUBSCRIPTIONS$4,388$2,546$1,258$584

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$22,664TotalAmt
Program Services$7,767ProgramServicesAmt
Management And General$985ManagementAndGeneralAmt
Fundraising$13,912FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,928,623TotalAmt
Program Services$2,394,667ProgramServicesAmt
Management And General$363,283ManagementAndGeneralAmt
Fundraising$170,673FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$451,407BOYAmt
EOY$481,398EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$629,785BOYAmt
EOY$739,622EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$382,427BOYAmt
EOY$263,275EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$52,952BOYAmt
EOY$75,840EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,354BOYAmt
EOY$12,602EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$684,931LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$579,926LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$106,229BOYAmt
EOY$105,005EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$410,358BOYAmt
EOY$476,744EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,045,512BOYAmt
EOY$2,154,486EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$56,044BOYAmt
EOY$35,011EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$56,044BOYAmt
EOY$35,011EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,986,650BOYAmt
EOY$2,116,298EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,818BOYAmt
EOY$3,177EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,989,468BOYAmt
EOY$2,119,475EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,045,512BOYAmt
EOY$2,154,486EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$128,620ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,387NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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)
SchoolYes (X)SchoolInd

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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$314,603OtherCostOrOtherBasisAmt
Depreciation$244,216DepreciationAmt
Book Value$70,387BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$370,328OtherCostOrOtherBasisAmt
Depreciation$335,710DepreciationAmt
Book Value$34,618BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$105,005TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescCERTIFICATES OF DEPOSIT MATURING IN MORE THAN ONE YEARDesc
Book Value$476,744BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$476,744TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,183,347TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,387NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$124,717DonatedServicesAndUseFcltsAmt
Revenue Not Reported$126,104RevenueNotReportedAmt
Revenue Subtotal$3,057,243RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,057,243TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,053,340TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$124,717DonatedServicesUseFcltsAmt
Expenses Not Reported$124,717ExpensesNotReportedAmt
Expenses Subtotal$2,928,623ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,928,623TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL 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 SECTION 170(B)(1)(A)(VI) AND (VIII), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(1) AND (3), RESPECTIVELY. THE SCHOOL 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 PURPOSE. THE ORGANIZATION HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE ORGANIZATION BELIEVES THAT 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 ORGANIZATION 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. THE ORGANIZATION'S FORM 990 IS NO LONGER SUBJECT TO TAX EXAMINATION FOR FISCAL YEARS BEFORE JUNE 30, 2012.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media0PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL HAS NEVER TURNED ANY STUDENT AWAY FOR ANY REASON, FINANCIAL OR RACIAL. THE SCHOOL POSTED THIS INFORMATION IN THE PARENT HANDBOOK WHICH GOES TO EVERY PARENT WITH CHILDREN IN THE SCHOOL. THE SCHOOL ALSO INCLUDES A STATEMENT IN THEIR ADVERTISING BROCHURE STATING "OVER 200 CHILDREN ARE SERVED ANNUALLY WITHOUT REGARD TO RACE, GENDER, RELIGION, OR ABILITY TO PAY. THIS STATEMENT IS NOT PRINTED IN A NEWSPAPER OR THROUGH BROADCAST MEDIA.
SCHEDULE E, PART I, LINE 6ORGANIZATION RECEIVES GRANTS FROM SPOKANE COUNTY DEVELOPMENTAL DISABILITIES DEPARTMENT, THE SPOKANE REGIONAL HEALTH DISTRICT, AND THE STATE OF WASHINGTON DEPARTMENT OF HEALTH.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1DINNER/AUCTIONEvent1Nm
Gross Receipts Event1$211,468GrossReceiptsEvent1Amt
Gross Revenue Event1$211,468GrossRevenueEvent1Amt
Other Direct Expenses Event1$35,307OtherDirectExpensesEvent1Amt
Event2GOLF TOURNAMENTEvent2Nm
Gross Receipts Event2$72,035GrossReceiptsEvent2Amt
Gross Revenue Event2$72,035GrossRevenueEvent2Amt
Other Direct Expenses Event2$20,280OtherDirectExpensesEvent2Amt
Gross Receipts Total$283,503GrossReceiptsTotalAmt
Gross Revenue Total Events$283,503GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$55,587OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$55,587DirectExpenseSummaryEventsAmt
Net Income Summary$227,916NetIncomeSummaryAmt
FieldValueIRS element (for citing)
LicensedYes (1)LicensedInd
Gaming Other Facility1.00000GamingOtherFacilityPct
Individual With BooksKORIN MICHIELLIIndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

FieldValueIRS element (for citing)
Address Line12118 W GARLAND AVENUEAddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99205ZIPCd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH AUTHORIZATION OF ACT ON BEHALF OF THE BOARD
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 AND ALL REQUIRED SUPPORTING SCHEDULES WERE REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD TREASURER BEFORE THE FORM WAS FILED WITH THE IRS. THEY RECEIVED A COPY OF THE FORM 990 AND THE REQUIRED SCHEDULES AND THE FORMS WERE REVIEWED FOR COMPLETENESS AND CORRECTNESS.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 15THE BOARD OF DIRECTORS CONSULTS AN ANNUAL COMPENSATION STUDY PREPARED BY THE BOYER CHILDREN'S CLINIC IN SEATTLE THAT IS SPECIFICALLY PREPARED FOR EMPLOYEES OF NEUROMUSCULAR CENTERS. THE BOARD DISCUSSES AND APPROVES THE SALARY EACH YEAR FOR THE EXECUTIVE DIRECTOR. THE SALARIES FOR TEACHERS AND THERAPISTS ARE BASED ON EDUCATION LEVEL AS WELL AS COMMUNITY COMPARISONS AND ARE APPROVED BY THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19THE 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

FieldValueIRS element (for citing)
Business Name Line1SPOKANE GUILDS' SCHOOL FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12118 W GARLAND AVENUEAddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99205ZIPCd
FieldValueIRS element (for citing)
EIN911233711EIN
Primary ActivitiesSUPPORT OF SPOKANE GUILDS' SCHOOLPrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 11D, III-OPublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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