2026-01-26T13:15:08-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 1145 BROADWAY SUITE 1300 TACOMA WA 98402 990 2024-01-01 911870393 SOUND GENERATIONS (SENIOR CENTERS ONLY) SENI 2064485757 2208 SECOND AVE 100 SEATTLE WA 98121 JAMES WIGFALL CEO 2064485757 2026-01-21 1 1 ROSALINDA MARIKAR CPA P01684134 2532721555 2026-01-21 2024 2025-03-06 01:10:19Z BALLARD SENIOR CENTER SHORELINE - LAKE FOREST PARK SENIOR ACTIVITY CENTER JAMES WIGFALL 2208 SECOND AVE 100 SEATTLE WA 98121 1611393 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. 29 29 0 150 0 0 875040 987312 465990 594877 6006 7512 19197 21192 1366233 1610893 0 0 0 0 837478 916221 0 0 0 612885 834563 1450363 1750784 -84130 -139891 927963 905660 439847 557435 488116 348225 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 1750784 0 612394 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. 1750784 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 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 1 1 0 0 1 1 0 1 1 0 0 1 1 0 1 1 1 0 0 0 X X JIM WIGFALL 2064485757 2208SECOND AVE STE 100 SEATTLE WA 98121 CHRIS HOBAN BOARD PRESIDENT - NWSC 0.60 X X 0 0 0 SARA LAMBERT PRESIDENT BOARD PRESIDENT - SVSC 0.60 X X 0 0 0 CHRIS MELTON BOARD PRESIDENT - SLSC 0.60 X X 0 0 0 JOHN MOORE BOARD VICE PRESIDENT - SVSC 0.60 X X 0 0 0 MARYN WYNNE BOARD VICE PRESIDENT - SLSC 0.60 X X 0 0 0 PEGGY HOUGARDY BOARD TREASURER - NWSC 0.60 X X 0 0 0 CINCY MCCREA BOARD TREASURER - SLSC 0.60 X X 0 0 0 DON WILHELM BOARD TREASURER - SVSC 0.60 X X 0 0 0 ALLAN GILSTRAP BOARD SECRETARY - SVSC 0.60 X X 0 0 0 BOBBIE LONG BOARD SECRETARY - NWSC 0.60 X X 0 0 0 ELLEN SULLIVAN BOARD SECRETARY - SLSC 0.60 X X 0 0 0 BRIAN BEAM DIRECTOR - SLSC 0.60 X 0 0 0 ED BILLINGTON DIRECTOR - SVSC 0.60 X 0 0 0 ROWLAND BRASCH DIRECTOR - SVSC 0.60 X 0 0 0 MAUREEN CLEARY DIRECTOR - SVSC 0.60 X 0 0 0 DAN DREW DIRECTOR - SVSC 0.60 X 0 0 0 JAN GAIDOS DIRECTOR - NWSC 0.60 X 0 0 0 NANCY GASS DIRECTOR - SVSC 0.60 X 0 0 0 ELLIOT HAACK DIRECTOR - NWSC 0.60 X 0 0 0 ED HAHN DIRECTOR - SVSC 0.60 X 0 0 0 SHAKUNTALA JAISINGHANI DIRECTOR - NWSC 0.60 X 0 0 0 BILL KESEL DIRECTOR - SLSC 0.60 X 0 0 0 NED MCCREA DIRECTOR - SLSC 0.60 X 0 0 0 SARAH MEDFORD DIRECTOR - NWSC 0.60 X 0 0 0 VICKI PERRY DIRECTOR - SVSC 0.60 X 0 0 0 SUSAN SCHNEIDER DIRECTOR - NWSC 0.60 X 0 0 0 GLENDA SURDAM DIRECTOR - SVSC 0.60 X 0 0 0 CAROLE TESHIMA DIRECTOR - SVSC 0.60 X 0 0 0 MARY WEBSTER DIRECTOR - NWSC (THRU 9/24) 0.60 X 0 0 0 DOUGLAS WOODS DIRECTOR - SLSC 0.60 X 0 0 0 JAMES WIGFALL CEO 0.00 40.00 X 0 293730 396 THERESA LACROIX SENIOR CENTER DIRECTOR - SLSC 35.00 X 88783 0 4222 MATT KING SENIOR CENTER DIRECTOR - NWSC 40.00 X 79469 0 1158 KIRA AVERY SENIOR CENTER DIRECTOR - SVSC 40.00 X 39565 0 110 EMILY JONES SENIOR CENTER DIRECTOR - SLSC 10.20 X 28113 0 767 CARLYE TEEL SENIOR CENTER DIRECTOR - NWSC 6.50 X 17097 0 0 VEDRANA DURAKOVIC COMMUNITY ENGAGEMENT OFFICER 40.00 26.00 X 47528 88266 1674 300555 381996 8327 2 0 1 0 0 132814 602661 251837 2725 987312 PROGRAM FEES 623990 283863 283863 CLASSES AND TRIP FEES 623990 183172 183172 MEMBERSHIP FEE 623990 53711 53711 COMMUNITY DINING 623990 52953 52953 RENTAL REV 531110 21178 21178 594877 7512 7512 4175 132814 500 3675 3675 17517 0 17517 17517 1610893 612394 0 11187 X 387116 387116 438308 438308 12433 12433 11840 11840 66524 66524 3472 3472 293252 293252 21712 21712 70780 70780 70099 70099 170637 170637 10404 10404 18300 18300 19678 19678 PROGRAM SUPPLIES AND EQ 130507 130507 MERCHANT & OTHER FEES 12434 12434 OTHER EXPENSES 6527 6527 TAXES 6174 6174 587 587 1750784 1750784 0 0 35413 40837 493031 486978 89831 127877 21945 21945 0 0 309688 249968 927963 905660 23668 37441 25575 31582 390604 488412 439847 557435 X 488116 348225 488116 348225 927963 905660 -139891 0 X X 0 1 X 1 1 1 X 1515413 719418 903419 875040 987312 5000602 136716 136716 136723 136723 154067 700945 1652129 856134 1040142 1011763 1141379 5701547 5701547 5228 488 819 6006 7512 20053 1300 1300 5722900 2165610 0.99630 0.99520 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2023 AMOUNT: $ 1,300. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21945 21945 0 0 RIGHT OF USE ASSETS 249968 249968 RIGHT OF USE LEASE LIABILITIES 291248 DUE TO SOUND GENERATIONS 197164 488412 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 106390 102215 4175 500 ANNUAL HOLIDAY BAZAAR 11394 11394 19205 19205 136989 132814 4175 500 500 3675 WA WA 1 0 1 0 1.00000 MATT KING 5429 32ND AVE NW SEATTLE WA 98107 0 EMILY JONES EXTENSION OF EXECUTIVE DIRECTOR DUTIES X 0 X X X X 0 0 0 0 0 0 0 0 0 JAMES WIGFALL CEO 0 291230 0 2500 0 0 0 0 0 396 0 294126 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. 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 12C 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 61,386. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,386. CONTRACTED/TEMPORARY STAFF: PROGRAM SERVICE EXPENSES 9,130. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,130. INSTRUCTORS FEES: PROGRAM SERVICE EXPENSES 177,496. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177,496. CONTRACTUAL SERVICES - OTHER: PROGRAM SERVICE EXPENSES 45,240. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,240. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. 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