Downtown Spokane Development Association

Nonprofit profile at a glance

EIN
911669474
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Spokane, WA, USA
Phone
5094560580
Rating confidence
Limited

Reported finances

Revenue
$2,573,820
Expenses
$2,734,796
Assets
$1,437,691
Liabilities
$745,234

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • Emilie Cameron (President & CEO)

Highest reported compensation

  • Emilie Cameron (President & CEO): $180,385 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Downtown Spokane Partnership is dedicated to the creation of a dynamic, safe, vital, livable, and sustainable Downtown as the basis of an economically healthy region.

What it reported doing in 2024

Clean & Safe Programs: Provide maintenance and secure environment services to enhance existing municipal services to more than 850 business owners and 350 property parcels inside an 80-block BID area to develop a positive and vibrant downtown.Safe Program: Implements crime prevention through environmental design initiatives; implements processes to crew to track and report observed criminal behavior; (Continued on Schedule O)maintains coordinated procedures and communications with Spokane Police Department and reinvigorate downtown safety stakeholder meetings; develops hospitality functions of "Ambassador" role with community and visitor engagement; expands existing training for onboarding, social work, motivational interviews, and DEI; enhances mobility and secure environment with vehicle and e-bike patrolling.Maintenance and Beautification Program: Collects litter, garbage bags, removing graffiti, snow, and ice; maintains downtowns green spaces and public sidewalks; preserves, enhance and plant new trees in coordination with the City Arborist; maintains coordination with City Code Enforcement to enhance viaduct cleaning and graffiti removal; encourages private property owners for property maintenance.

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 93
  • Accountability: 95
  • Sustainability: 21
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.3%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 22 of 22 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $180K · 29 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 18/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.