2024-11-11T08:54:48-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 1145 BROADWAY SUITE 1300 TACOMA WA 98402 990 2023-01-01 911870393 SOUND GENERATIONS (SENIOR CENTERS ONLY) SENI 2064485757 2208 SECOND AVE 100 SEATTLE WA 98121 JAMES WIGFALL CEO 2064485757 2024-11-08 1 1 ROSALINDA MARIKAR CPA P01684134 2532721555 2024-11-08 2023 2024-10-15 13:58:12Z BALLARD SENIOR CENTER SHORELINE - LAKE FOREST PARK SENIOR ACTIVITY CENTER JAMES WIGFALL 2208 SECOND AVE 100 SEATTLE WA 98121 1448454 1 1 8026 X HTTPS://SOUNDGENERATIONS.ORG/SENIOR-CENTERS/ X 1967 WA TO PROVIDE A WELCOMING, INCLUSIVE ENVIRONMENT WHERE PEOPLE CAN ENJOY WARM FRIENDSHIPS, HEALTHY ACTIVITIES, JOYFUL EXPERIENCES AND MEANINGFUL ENGAGEMENT AS THEY AGE. 19 19 0 150 0 0 903419 875040 400994 465990 819 6006 70060 19197 1375292 1366233 0 0 0 0 711433 837478 0 0 0 629907 612885 1341340 1450363 33952 -84130 1024042 927963 451796 439847 572246 488116 OUR MISSION IS TO PROVIDE A WELCOMING, INCLUSIVE ENVIRONMENT WHERE PEOPLE CAN ENJOY WARM FRIENDSHIPS, HEALTHY ACTIVITIES, JOYFUL EXPERIENCES AND MEANINGFUL ENGAGEMENT AS THEY AGE. 0 0 1450363 0 479207 OUR AFFILIATE SENIOR CENTERS CONNECT OLDER ADULTS AND THEIR COMMUNITIES. MEMBERS TAKE CLASSES TO KEEP FIT, SHARE PASSIONS, AND EXPLORE IDEAS; AND, PARTICIPATE IN EVENTS, COMMUNITY MEALS, ACTIVITIES AND CELEBRATIONS. AFFILIATED CENTERS INCLUDED ON THIS FORM ARE THE BALLARD/NW SENIOR CENTER AND SHORELINE/LAKE FOREST PARK SENIOR CENTER. 1450363 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 1 1 0 0 1 1 0 1 1 0 0 1 1 0 0 1 1 0 0 0 X X CARLOS ROJAS 2067276211 2208 SECOND AVE 100 SEATTLE WA 98121 JAMES WIGFALL CEO 2.00 40.00 X 0 305564 84150 CARLOS ROJAS CFO 2.00 40.00 X 0 237539 64048 BRITTANY BLUE CHIEF PHILANTHROPY OFFICER 2.00 40.00 X 0 191359 57721 JOANNE DONOHUE COO 2.00 40.00 X 0 180582 53730 GREG ROBERTS HR DIRECTOR 2.00 40.00 X 0 157679 50381 CARLYE TEEL SENIOR CENTER DIRECTOR,NWSC 40.00 X 121968 0 34790 THERESA LACROIX SENIOR CENTER DIRECTOR, SLSC 40.00 X 105701 0 31853 VEDRANA DURAKOVIC COMMUNITY ENGAGEMENT OFFICER 4.50 29.00 X 14111 94920 33418 RUTHA THOMAS PRESIDENT, NWSC 2.00 X X 0 0 0 MARYN WYNNE PRESIDENT, SLSC 2.00 X X 0 0 0 CHRIS MELTON VICE-PRESIDENT, SLSC 2.00 X X 0 0 0 CINDY MCCREA TREASURER, SLSC 2.00 X X 0 0 0 CHRIS HOBAN TREASURER/SECRETARY, NWSC 2.00 X X 0 0 0 ELLEN SULLIVAN SECRETARY, SLSC 2.00 X X 0 0 0 BRIAN BEAM DIRECTOR, SLSC 2.00 X 0 0 0 ANNIE DAVIS DIRECTOR, NWSC 2.00 X 0 0 0 JAN GAIDOS DIRECTOR, NWSC 2.00 X 0 0 0 PEGGY HOUGARDY DIRECTOR, NWSC 2.00 X 0 0 0 BILL KESEL DIRECTOR, SLSC 2.00 X 0 0 0 LIZ FYE DIRECTOR, SLSC 2.00 X 0 0 0 NED MCCREA DIRECTOR, SLSC 2.00 X 0 0 0 ELLIOT HAACK DIRECTOR, NWSC 2.00 X 0 0 0 SUSAN SCHNEIDER DIRECTOR, NWSC 2.00 X 0 0 0 BOBBIE LONG DIRECTOR, NWSC 2.00 X 0 0 0 MARY WEBSTER DIRECTOR, NWSC 2.00 X 0 0 0 GINNY SCANTLEBURY DIRECTOR, SLSC 2.00 X 0 0 0 DOUG WOODS DIRECTOR, SLSC 2.00 X 0 0 0 241780 1167643 410091 2 0 1 0 0 83333 569706 222001 31056 875040 CLASSES AND TRIP FEES 623990 153567 153567 PROGRAM FEES 623990 152568 152568 COMMUNITY DINING 623990 79941 79941 RENTAL REV 531110 44999 44999 MEMBERSHIP FEE 623990 34915 34915 465990 6006 6006 60396 83333 49273 11123 11123 26505 32948 -6443 -6443 13217 0 13217 13217 OTHER REVENUE 990009 1300 1300 1300 1366233 479207 0 11986 X 312748 312748 424636 424636 12320 12320 22810 22810 64964 64964 3300 3300 197499 197499 3875 3875 68363 68363 60767 60767 148788 148788 5915 5915 2213 2213 16034 16034 PROGRAM SUPPLIES AND EQ 82397 82397 MERCHANT & OTHER FEES 10710 10710 DUES & SUBSCRIPTIONS 6948 6948 TAXES 5188 5188 888 888 1450363 1450363 0 0 40321 35413 523099 493031 102944 89831 21945 21945 0 0 357678 309688 1024042 927963 11010 23668 25575 440786 390604 451796 439847 X 572246 488116 572246 488116 1024042 927963 -84130 0 X 0 1 X 1 1 1 X 1034449 1515413 719418 903419 875040 5047739 182290 136716 136716 136723 136723 729168 1216739 1652129 856134 1040142 1011763 5776907 5776907 13760 5228 488 819 6006 26301 1300 1300 5804508 2835493 0.99520 0.99340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21945 21945 0 0 RIGHT OF USE ASSETS 309688 309688 RIGHT OF USE LEASE LIABILITIES 344197 DUE TO SOUND GENERATIONS 46407 390604 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RECOGNIZED SOUND GENERATIONS AND ITS AFFILIATED SENIOR CENTERS AS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(A) OF THE INTERNAL REVENUE CODE AS NONPROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3), AND NOT AS PRIVATE FOUNDATIONS. SOUND GENERATIONS OBTAINED A GROUP EXEMPTION IN 1981, WHICH ALLOWS SOUND GENERATIONS TO FULFILL THE INTERNAL REVENUE SERVICE'S FILING REQUIREMENTS FOR ITS AFFILIATED SENIOR CENTERS. SOUND GENERATIONS IS STILL OPEN TO EXAMINATION BY U.S. TAX AUTHORITIES FROM 2018 FORWARD. FOR THE YEAR ENDED DECEMBER 31, 2023 THERE WAS NO INTEREST OR PENALTIES RECORDED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS RELATED TO UNCERTAIN TAX POSITIONS. ANNUAL DINNER 124137 78137 46000 19882 28056 ANNUAL HOLIDAY BAZAAR 19592 5196 14396 325 1010 143729 83333 60396 20207 29066 49273 11123 26505 21242 11706 1 1.00000 26505 21242 11706 32948 -6443 WA 1 0 1 0 1.00000 CARLYE TEEL 5429 32ND AVE NW SEATTLE WA 98107 0 CARLYE TEEL EXTENSION OF EXECUTIVE DIRECTOR DUTIES X 0 0 0 0 0 0 0 0 0 0 JAMES WIGFALL CEO 0 305564 0 0 0 0 0 8724 0 75426 0 389714 0 0 CARLOS ROJAS CFO 0 237539 0 0 0 0 0 6672 0 57376 0 301587 0 0 BRITTANY BLUE CHIEF PHILANTHROPY OFFICER 0 191359 0 0 0 0 0 6003 0 51718 0 249080 0 0 JOANNE DONOHUE COO 0 180582 0 0 0 0 0 5573 0 48157 0 234312 0 0 GREG ROBERTS HR DIRECTOR 0 157679 0 0 0 0 0 5207 0 45174 0 208060 0 0 CARLYE TEEL SENIOR CENTER DIRECTOR,NWSC 121968 0 0 0 0 0 3530 0 31260 0 156758 0 0 0 PART I, LINE 3 THE SENIOR CENTERS RELY ON SOUND GENERATIONS' POLICIES FOR DETERMINING COMPENSATION. THE CEO'S COMPENSATION ADJUSTMENTS ARE REVIEWED BY SOUND GENERATIONS' BOARD CHAIR AND THE EXECUTIVE COMMITTEE PRIOR TO ANY CHANGES IN COMPENSATION. THE DELIBERATION AND DECISION IS DOCUMENTED IN THEIR MEETING MINUTES. X AUCTION ITEMS 148 31056 FMV 0 0 1 0 PART I, COLUMN (B): AMOUNTS IN COLUMN B RELATES TO THE ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE ELECTED OFFICERS OF THE BOARD-NAMELY PRESIDENT, VICE-PRESIDENT, SECRETARY AND TREASURER. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO ACT FOR THE BOARD OF DIRECTORS BETWEEN BOARD MEETINGS, MAKE POLICY DECISIONS IN EMERGENCY SITUATIONS, PROVIDED THAT ANY SUCH ACTION IS WITHIN THE STATED POLICIES AND PROCEDURES OF THE CENTER AND SENIOR SERVICES. A COMPLETE REPORT OF ANY ACTION TAKEN BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED AT THE NEXT MEETING OF THE BOARD AND IS SUBJECT TO RATIFICATION. FORM 990, PART VI, SECTION A, LINE 2 CINDY AND NED MCCREA HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 SOUND GENERATIONS (EIN 91-0823767) PROVIDES COMPREHENSIVE FINANCIAL MANAGEMENT SERVICES AND OTHER ADMINISTRATIVE SERVICES, INCLUDING HUMAN RESOURCE MANAGEMENT, TO THE SENIOR CENTERS AS OUTLINED IN THE AFFILIATION AGREEMENTS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS ARE ENTITLED TO A DISCOUNTED FEE FOR PROGRAMS AND CLASSES AT THE SENIOR CENTER. THE MEMBERSHIP FEE IS NOMINAL. WITHIN SHORELINE SENIOR CENTER THERE ARE TWO CLASSES OF MEMBERSHIP, ACTIVE AND SUSTAINING. ONLY ACTIVE MEMBERS SHALL BE ENTITLED TO VOTE ON MEMBERSHIP BUSINESS. WITH BALLARD NW SENIOR CENTER EACH MEMBER WHOM HAS PAID THEIR ANNUAL DUES SHALL BE ENTITLED TO VOTE FOR THE BOARD OF DIRECTORS OR OTHER CENTER BUSINESS REQUIRING A MEMBERSHIP VOTE. FORM 990, PART VI, SECTION A, LINE 7A EACH ACTIVE MEMBER OF THE CENTERS ARE ENTITLED TO VOTE IN THE ANNUAL ELECTION OF THE BOARD AND ON ANY OTHER BUSINESS REQUIRING A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE SENIOR CENTERS 990 IS REVIEWED BY SOUND GENERATION'S FINANCE COMMITTEE PRIOR TO FILING. THE 990 IS DISTRIBUTED TO THE BOARD TO REVIEW AT THE NEXT MEETING. FORM 990, PART VI, SECTION B, LINE 12 BOARD MEMBERS SIGN A COPY OF THE POLICY AND A DISCLOSURE FORM EVERY TWO YEARS. EACH EMPLOYEE SIGNS THE CONFLICT OF INTEREST POLICY FORM AS PART OF THE NEW HIRE PROCESS. BOARD MEMBERS RECUSE THEMSELVES FROM VOTING ON ITEMS THAT MAY INCLUDE CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE SENIOR CENTERS RELY ON SOUND GENERATIONS' POLICIES FOR DETERMINING COMPENSATION. THE CEO'S COMPENSATION ADJUSTMENTS ARE REVIEWED BY THE BOARD CHAIR AND THE EXECUTIVE COMMITTEE PRIOR TO ANY CHANGES IN COMPENSATION. THE DELIBERATION AND DECISION IS DOCUMENTED IN THE MEETING MINUTES. THE HUMAN RESOURCES DEPARTMENT ADMINISTERS ALL ASPECTS OF THE COMPENSATION PLAN, INCLUDING: - PARTNERING WITH EXECUTIVE LEADERSHIP AND DEPARTMENT MANAGERS TO DEVELOP AND MAXIMIZE WORKFORCE COMPETENCIES, RETAIN VALUED EMPLOYEES, ENHANCE CAREER GROWTH, AND SUPPORT SUCCESSION PLANNING. - MANAGING THE ADOPTED WAGE SCALE, INITIAL PAY PLACEMENT, AND EMPLOYEE PAY CHANGES. - CONDUCTING AND PARTICIPATING IN WAGE SURVEYS. ANALYZING WAGE DATA, PERFORMING WAGE COMPARISONS, AND RECOMMENDING CHANGES TO JOB CLASSIFICATIONS, PAY GRADES, AND THE SOUND GENERATIONS WAGE SCALE AS NECESSARY. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 AT THIS TIME, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. SOUND GENERATIONS DOES MAKE AVAILABLE ITS ANNUAL REPORT WITH UNAUDITED FINANCIAL INFORMATION ON THE AGENCY'S WEBSITE (WWW.SOUNDGENERATIONS.ORG). AUDITED FINANCIAL STATEMENTS ARE ALSO POSTED ON THE AGENCY WEBSITE, THIS INCLUDES INFORMATION ON AFFILIATED SENIOR CENTERS. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 38,829. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,829. CONTRACTED/TEMPORARY STAFF: PROGRAM SERVICE EXPENSES 11,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,989. INSTRUCTORS FEES: PROGRAM SERVICE EXPENSES 128,646. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 128,646. CONTRACTUAL SERVICES - OTHER: PROGRAM SERVICE EXPENSES 18,035. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,035. SOUND GENERATIONS 2208 2ND AVE STE 100 SEATTLE WA 98121 910823767 INCLUSIVE SENIOR SERVICES WA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0