SPOKANE GUILDS SCHOOL AND NEUROMUSCULAR CENTER: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- SPOKANE GUILDS SCHOOL AND NEUROMUSCULAR CENTER (EIN 91-0863163)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-01-09
- IRS object ID
- 201310099349300511
- Schema version
- 2011v1.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-01-09T08:53:16-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911078087 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCDIRMID MIKKELSEN & SECREST PS | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 926 W SPRAGUE AVE STE 300 | AddressLine1 |
| City | SPOKANE | City |
| State | WA | State |
| ZIP Code | 992014000 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910863163 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPOKANE GUILDS' SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SPOK | NameControl |
| Phone | 5093261651 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2118 WEST GARLAND | AddressLine1 |
| City | SPOKANE | City |
| State | WA | State |
| ZIP Code | 992052598 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD MARK BOYSEN | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 5093261651 | Phone |
| Date Signed | 2012-12-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KENNETH E SECREST | Name |
| PTIN | P00058843 | PTIN |
| Phone | 5097476154 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RICHARD MARK BOYSEN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2118 WEST GARLAND | AddressLine1 |
| City | SPOKANE | City |
| State | WA | State |
| ZIP Code | 992052598 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2799539 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GUILDSCHOOL.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1978 | YearFormation |
| State Legal Domicile | WA | StateLegalDomicile |
| Activity Or Mission Description | EVALUATION AND TREATMENT OF CHILDREN WITH DEVELOPMENTAL DISABILITIES AGES 0-3. SERVICES INCLUDE SPECIAL EDUCATION, OCCUPATIONAL THERAPY, SPEECH THERAPY, PHYSICAL THERAPY, AND MEDICAL AND SOCIAL WORK EVALUATIONS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 59 | TotalNbrEmployees |
| Total Nbr Volunteers | 875 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1943759 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1913195 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 775837 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 713897 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 43859 | InvestmentIncomePriorYear |
| Investment Income Current Year | 14088 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 119352 | OtherRevenuePriorYear |
| Other Revenue Current Year | 105964 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2882807 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2747144 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2619364 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2615654 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 316419 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 362504 | OtherExpensePriorYear |
| Other Expenses Current Year | 306310 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2981868 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2921964 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -99061 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -174820 | RevenuesLessExpensesCY |
| Total Assets BOY | 1794871 | TotalAssetsBOY |
| Total Assets EOY | 1618775 | TotalAssetsEOY |
| Total Liabilities BOY | 33978 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 38064 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1760893 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1580711 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | EVALUATION AND TREATMENT OF CHILDREN WITH DEVELOPMENTAL DISABILITIES AGES 0-3. SERVICES INCLUDE SPECIAL EDUCATION, OCCUPATIONAL THERAPY, SPEECH THERAPY, PHYSICAL THERAPY, AND MEDICAL AND SOCIAL WORK EVALUATIONS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2429553 | Expense |
| Revenue | 713897 | Revenue |
| Description | THE 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 A PUBLIC HEALTH NURSE 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. | Description |
| Total Program Service Expense | 2429553 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 11 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 59 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPOKANE GUILDS' SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5093261651 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | W 2118 GARLAND | AddressLine1 |
| City | SPOKANE | City |
| State | WA | State |
| ZIP Code | 99205 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| TIM CASSELS | ||||||
| PRESIDENT | 2.00 | X | 0 | 0 | 0 | |
| SHAUN FLANIGAN | ||||||
| FIRST VICE PRESIDENT | 2.00 | X | 0 | 0 | 0 | |
| KAY ANDERSON | ||||||
| SECOND VICE PRESIDENT | 2.00 | X | 0 | 0 | 0 | |
| GEOFF NORWOOD | ||||||
| TREASURER | 2.00 | X | 0 | 0 | 0 | |
| RYAN KILE | ||||||
| ASSISTANT TREASURER | 2.00 | X | 0 | 0 | 0 | |
| DEBBY OGAN | ||||||
| SECRETARY | 2.00 | X | 0 | 0 | 0 | |
| CHRIS OLNEY | ||||||
| PAST PRESIDENT | 2.00 | X | 0 | 0 | 0 | |
| HELEN BLACK | ||||||
| COMMUNITY REPRESENTATIVE | 2.00 | X | 0 | 0 | 0 | |
| KRIS BRILL | ||||||
| COMMUNITY REPRESENTATIVE | 2.00 | X | 0 | 0 | 0 | |
| VICKI DORNBOS | ||||||
| COMMUNITY REPRESENTATIVE | 2.00 | X | 0 | 0 | 0 | |
| DIANE KING | ||||||
| COMMUNITY REPRESENTATIVE | 2.00 | X | 0 | 0 | 0 | |
| STACEY KLIM | ||||||
| COMMUNITY REPRESENTATIVE | 2.00 | X | 0 | 0 | 0 | |
| DAVE MICHAUD | ||||||
| COMMUNITY REPRESENTATIVE | 2.00 | X | 0 | 0 | 0 | |
| MOLLY BERGAN | ||||||
| PARENT REPRESENTATIVE | 2.00 | X | 0 | 0 | 0 | |
| BEN JOYCE | ||||||
| PARENT REPRESENTATIVE | 2.00 | X | 0 | 0 | 0 | |
| RICHARD M BOYSEN | ||||||
| EXECUTIVE DIRECTOR | 40.00 | 113612 | 0 | 19505 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 113612 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 19505 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 75927 | FederatedCampaigns |
| Fundraising Events | 54282 | FundraisingEvents |
| Related Organizations | 183443 | RelatedOrganizations |
| Government Grants | 1416696 | GovernmentGrants |
| All Other Contributions | 182847 | AllOtherContributions |
| Noncash Contributions | 7936 | NoncashContributions |
| Total Contributions | 1913195 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEDICARE/MEDICAID PAYM | 900099 | 430163 | 430163 |
| PRIVATE INSURANCE | 900099 | 283734 | 283734 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 713897 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13888 | TotalRevenueColumn |
| Exclusion | $13,888 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 200 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 200 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 200 | TotalRevenueColumn |
| Exclusion | $200 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 158359 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 54282 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 52395 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 105964 | TotalRevenueColumn |
| Exclusion | $105,964 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2747144 | TotalRevenueColumn |
| Related Or Exempt Function Income | 713897 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $120,052 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134715 | Total |
| Program Services | 80829 | ProgramServices |
| Management And General | 26943 | ManagementAndGeneral |
| Fundraising | 26943 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1962654 | Total |
| Program Services | 1710973 | ProgramServices |
| Management And General | 80755 | ManagementAndGeneral |
| Fundraising | 170926 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112016 | Total |
| Program Services | 98916 | ProgramServices |
| Management And General | 3870 | ManagementAndGeneral |
| Fundraising | 9230 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 245430 | Total |
| Program Services | 199125 | ProgramServices |
| Management And General | 15647 | ManagementAndGeneral |
| Fundraising | 30658 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 160839 | Total |
| Program Services | 137377 | ProgramServices |
| Management And General | 8386 | ManagementAndGeneral |
| Fundraising | 15076 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19695 | Total |
| Management And General | 19695 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8494 | Total |
| Program Services | 386 | ProgramServices |
| Management And General | 200 | ManagementAndGeneral |
| Fundraising | 7908 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64079 | Total |
| Program Services | 56828 | ProgramServices |
| Management And General | 1543 | ManagementAndGeneral |
| Fundraising | 5708 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33720 | Total |
| Program Services | 20467 | ProgramServices |
| Management And General | 5201 | ManagementAndGeneral |
| Fundraising | 8052 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26220 | Total |
| Program Services | 22575 | ProgramServices |
| Management And General | 1040 | ManagementAndGeneral |
| Fundraising | 2605 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| SUPPLIES | 61505 | 45820 | 2533 | 13152 |
| PROFESSIONAL FEES | 42514 | 28012 | 2687 | 11815 |
| POSTAGE AND SHIPPING | 14730 | 3910 | 686 | 10134 |
| MISCELLANEOUS | 12158 | 6681 | 4743 | 734 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23195 | Total |
| Program Services | 17654 | ProgramServices |
| Management And General | 2063 | ManagementAndGeneral |
| Fundraising | 3478 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2921964 | Total |
| Program Services | 2429553 | ProgramServices |
| Management And General | 175992 | ManagementAndGeneral |
| Fundraising | 316419 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 867321 | BOY |
| EOY | 1195290 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232163 | BOY |
| EOY | 230404 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48826 | BOY |
| EOY | 46060 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9978 | BOY |
| EOY | 11182 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 682081 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 546242 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141993 | BOY |
| EOY | 135839 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100445 | BOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 394145 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1794871 | BOY |
| EOY | 1618775 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33978 | BOY |
| EOY | 38064 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33978 | BOY |
| EOY | 38064 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1744361 | BOY |
| EOY | 1579667 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16532 | BOY |
| EOY | 1044 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1760893 | BOY |
| EOY | 1580711 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1794871 | BOY |
| EOY | 1618775 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -174820 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -5362 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 306348 | OtherCostOrOtherBasis |
| Depreciation | 196282 | Depreciation |
| Book Value | 110066 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 375733 | OtherCostOrOtherBasis |
| Depreciation | 349960 | Depreciation |
| Book Value | 25773 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 135839 | TotalOfBookValueLandBuildings |
| Total Revenue | 2747144 | TotalRevenue |
| Total Expenses | 2921964 | TotalExpenses |
| Excess Or Deficit For Year | -174820 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -5362 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -5362 | TotalAdjustments |
| Excess Or Deficit Per FS | -180182 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2932046 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -5362 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 137869 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 52395 | OtherRevenues |
| Revenue Not Rptd F990 | 184902 | RevenueNotRptdF990 |
| Revenue Subtotal | 2747144 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2747144 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3112228 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 137869 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 52395 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 190264 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2921964 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2921964 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS 52,395. |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS 52,395. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 0 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE 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. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | ORGANIZATION RECEIVES GRANTS FROM SPOKANE COUNTY DEVELOPMENTAL DISABILITIES DEPARTMENT, THE SPOKANE REGIONAL HEALTH DISTRICT, THE STATE OF WASHINGTON DEPARTMENT OF HEALTH, AND THE SPOKANE COUNTY COMMUNITY SERVICES DIVISION - MEDICAID ADMINISTRATIVE MATCH PROGRAM. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | DINNER/AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 144691 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 20442 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 124249 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 27844 | OtherDirectExpensesEvent1 |
| Name Of Event2 | GOLF TOURNAMENT | NameOfEvent2 |
| Gross Receipts Event2 | 67950 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 33840 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 34110 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 24551 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 212641 | GrossReceiptsTotal |
| Charitable Contributions Total | 54282 | CharitableContributionsTotal |
| Gross Revenue Total Events | 158359 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 52395 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 52395 | DirectExpenseSummaryEvents |
| Net Income Summary | 105964 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 AND ALL REQUIRED SUPPORTING SCHEDULES WERE REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE THE FORM WAS FILED WITH THE IRS. HE RECEIVED A PAPER 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 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 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 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. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -5,362. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| TRANSACTIONS WITH RELATED PARTY SPOKANE GUILDS' SCHOOL IS RELATED TO SPOKANE GUILDS' SCHOOL FOUNDATION. SPOKANE GUILDS' SCHOOL'S DEVELOPMENT OFFICE PROVIDES OFFICE SPACE AND EMPLOYS PERSONNEL WHOM ARE RESPONSIBLE FOR THE DAILY OPERATIONS OF THE SPOKANE GUILDS' SCHOOL FOUNDATION. SGS RENTS ITS FACILITY FROM SPOKANE SCHOOL DISTRICT #81 FOR $1 PER YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPOKANE GUILDS' SCHOOL FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2118 W GARLAND AVENUE | AddressLine1 |
| City | SPOKANE | City |
| State | WA | State |
| ZIP Code | 99205 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911233711 | EIN |
| Primary Activities | SUPPORT OF SPOKANE GUILDS' SCHOOL | PrimaryActivities |
| Legal Domicile State | WA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | SUPPORT OF A SCHOOL | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| SPOKANE GUILDS' SCHOOL FOUNDATION | ||
| M | 0 | |
| SPOKANE GUILDS' SCHOOL FOUNDATION | ||
| N | 225345 | FMV |
| SPOKANE GUILDS' SCHOOL FOUNDATION | ||
| C | 183443 | FMV |
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