Sound Generations (Senior Centers Only)
Nonprofit profile at a glance
- EIN
- 911870393
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Seattle, WA, USA
- Phone
- 2064485757
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,610,893
- Expenses
- $1,750,784
- Assets
- $905,660
- Liabilities
- $557,435
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
37 people listed
Executive titles in this filing
- CHRIS HOBAN (BOARD PRESIDENT - NWSC)
- SARA LAMBERT PRESIDENT (BOARD PRESIDENT - SVSC)
- CHRIS MELTON (BOARD PRESIDENT - SLSC)
- JOHN MOORE (BOARD VICE PRESIDENT - SVSC)
- MARYN WYNNE (BOARD VICE PRESIDENT - SLSC)
- JAMES WIGFALL (CEO)
Highest reported compensation
- JAMES WIGFALL (CEO): $294,126 total reported compensation
- VEDRANA DURAKOVIC (COMMUNITY ENGAGEMENT OFFICER): $137,468 total reported compensation
- THERESA LACROIX (SENIOR CENTER DIRECTOR - SLSC): $93,005 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
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.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 84
- Accountability: 91
- Sustainability: 19
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- 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 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -8.7%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 0.52; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0.62; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 17.6%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: -12.3% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -9.7% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -15.3% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 29 of 29 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.8M in reported program spending
- Leadership: top reported pay $294K · 37 people listed · 4 of 6 pay-setting controls reported
- Consistency: 30 of 30 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 11 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- 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 — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 18/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- High — Sustainability: Officer compensation ratio scored 18/100.