Civic Intelligence

Washington Association of School

EIN 23-7122918 • 501(c)6 • Tumwater, WA

Profile

To promote the instruction and training of school administrators for the improvement and advancement of educational and public interest in schools.

PO Box 14459Tumwater, WA 98511

www.wasa-oly.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.18x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.24x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

56th percentile

6.2%

Higher net margin than 56% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$258,644

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

27th percentile

-0.7%

Faster asset growth than 27% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-27%

Faster revenue growth than 5% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,385,338

Down $48,095 (-0.7%) from 2023

Liabilities

Down

$1,158,402

Down $349,165 (-23%) from 2023

Net Assets

Up

$5,226,936

Up $301,070 (+6.1%) from 2023

Revenue

Down

$4,822,566

Down $1,761,242 (-27%) from 2023

Expenses

Down

$4,521,500

Down $1,008,595 (-18%) from 2023

Net Income

Down

$301,066

Down $752,647 (-71%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $2,872,768Liabilities 2012: $863,135Net Assets 2012: $2,009,6332012Assets 2013: $3,252,398Liabilities 2013: $1,039,296Net Assets 2013: $2,213,1022013Assets 2014: $3,316,507Liabilities 2014: $1,116,979Net Assets 2014: $2,199,5282014Assets 2015: $3,444,750Liabilities 2015: $1,211,761Net Assets 2015: $2,232,9892015Assets 2016: $3,128,275Liabilities 2016: $915,730Net Assets 2016: $2,212,5452016Assets 2017: $3,234,531Liabilities 2017: $1,147,073Net Assets 2017: $2,087,4582017Assets 2018: $2,762,160Liabilities 2018: $1,059,966Net Assets 2018: $1,702,1942018Assets 2019: $2,805,712Liabilities 2019: $1,287,528Net Assets 2019: $1,518,1842019Assets 2020: $2,698,863Liabilities 2020: $837,514Net Assets 2020: $1,861,3492020Assets 2021: $3,633,553Liabilities 2021: $1,196,898Net Assets 2021: $2,436,6552021Assets 2022: $4,898,805Liabilities 2022: $980,535Net Assets 2022: $3,918,2702022Assets 2023: $6,433,433Liabilities 2023: $1,507,567Net Assets 2023: $4,925,8662023Assets 2024: $6,385,338Liabilities 2024: $1,158,402Net Assets 2024: $5,226,9362024

Highlighted filing

2024

Assets$6,385,338
Liabilities$1,158,402
Net Assets$5,226,936

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,852,6302012Expenses 2013: $1,883,1362013Revenue 2014: $1,981,340Expenses 2014: $1,994,914Net Income 2014: -$13,5742014Revenue 2015: $2,391,129Expenses 2015: $2,357,668Net Income 2015: $33,4612015Revenue 2016: $2,179,038Expenses 2016: $2,199,482Net Income 2016: -$20,4442016Revenue 2017: $2,625,079Expenses 2017: $2,750,166Net Income 2017: -$125,0872017Revenue 2018: $2,473,620Expenses 2018: $2,858,884Net Income 2018: -$385,2642018Revenue 2019: $2,876,319Expenses 2019: $2,934,333Net Income 2019: -$58,0142019Revenue 2020: $3,225,370Expenses 2020: $2,882,205Net Income 2020: $343,1652020Revenue 2021: $4,109,346Expenses 2021: $3,629,741Net Income 2021: $479,6052021Revenue 2022: $6,135,682Expenses 2022: $4,682,504Net Income 2022: $1,453,1782022Revenue 2023: $6,583,808Expenses 2023: $5,530,095Net Income 2023: $1,053,7132023Revenue 2024: $4,822,566Expenses 2024: $4,521,500Net Income 2024: $301,0662024

Highlighted filing

2024

Revenue$4,822,566
Expenses$4,521,500
Net Income$301,066

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$4,822,566
Mission and Program Overview

Mission

To promote the instruction and training of school administrators for the improvement and advancement of educational and public interest in schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,301,481$4,889,931▲ $588,450
Accounts Receivable$1,129,794$494,142▼ $635,652
Cash and Non-Interest-Bearing Accounts$404,875$368,996▼ $35,879
Land, Buildings, and Equipment, Net$16,508$47,463▲ $30,955
Prepaid Expenses and Deferred Charges$591$2,625▲ $2,034
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$6,433,433$6,385,338▼ $48,095
Other Assets Total$580,184$582,181▲ $1,997
Liabilities
Other Liabilities$600,559$596,285▼ $4,274
Accounts Payable and Accrued Expenses$801,575$399,315▼ $402,260
Deferred Revenue$105,433$162,802▲ $57,369
Total Liabilities$1,507,567$1,158,402▼ $349,165
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,925,866$5,226,936▲ $301,070
Total Liabilities and Net Assets / Fund Balance$6,433,433$6,385,338▼ $48,095

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,463$161,823$154,090
Other Assets Org$582,181--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joel AuneExecutive DirectorFT$258,644$258,644
Michael NelsonAssistant Executive DirectFT$213,518$213,518
William WolfAssistant Executive DirectFT$213,518$213,518
Evelyn JohnsonBusiness & InfrasstructureFT$159,255$159,255

Board Members and Trustees

NameTitle
Sarah ThorntonBpac Chair
Denise DanielsBpac Chair Elect
Jill PrattBpac Chair-elect
Jenny RodriguezIpac Past Chair
Matt YaroskyPrincipals Chair
John SanderSpecial Education Chair
Mary TempletonSuperintendents Chair
Joey CstillejaSuperintendents Chair-elec
James EverettSuperintendents Past Chair
Michelle WhitneyPast President
Mike VillarrealPresident
Bob MaxwellPresident Elect
Kevin MckayPresident Elect
Michelle Kuss-cybulaRegion President
Krestin BahrAasa Liaison
Michelle PriceAesd Liaison
Michaela MillerOspi Liaison
Erica Hernandez-scottPesb Liaison
Curt GuaglianoneRegion Representative
Dana RosenbachRegion Representative
Jake DingmanRegion Representative
Jim JacobsRegion Representative
Laurie DentRegion Representative
Nathan MccannRegion Representative
Patrick MurphyRegion Representative
Shaun CareyRegion Representative
Tracy Beckendorf-edouRegion Representative
Alan BurkeRetirees Liaison
Susana ReyesSbe Liaison
Chrys SweetingSecretary
Linda MckayTreasurer
Doug BurgeWiaa Liaison
Revenue and Support

Revenue Composition

Contributions and Grants
$1,676,613
Program Service Revenue
$2,869,003
Investment Income
$158,450
Other Revenue
$118,500
Change in Net Assets
$301,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,292,726
Salaries, Compensation, and Employee Benefits$2,228,774
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,499,985--$1,499,985
Conferences and Meetings$725,538--$725,538
All Other Expenses$257,314$20-$257,334
Current Officers, Directors, Trustees, and Key Employees$252,426--$252,426
Office Expenses$186,627--$186,627
Other Employee Benefits$179,814--$179,814
Pension Plan Contributions$155,744--$155,744
Payroll Taxes$140,805--$140,805
Other Expenses$98,713--$98,713
Occupancy$86,762--$86,762
Depreciation Depletion$28,428--$28,428
Travel$21,939--$21,939
Insurance$16,337--$16,337
Total Functional Expenses$4,521,480$20$0$4,521,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Liabilities$590,356
Payroll Taxes Payable$5,929
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is made up of 955 voting members.

Form 990, Part VI, Section A, Line 7A

Members vote for individuals to represent on the wasa governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the treasurer prior to filing.

Form 990, Part VI, Section B, Line 15A

Review and compensation for key employees is completed by the governing body. Compensation is based on comparative position data for school districts.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available upon written request.

Filing and Contact Details

Filer

Filer Name
Washington Association of School
EIN
23-7122918
Phone
3609435717
Address
PO BOX 14459, TUMWATER, WA 98511

Signing Officer

Name
Joel Aune
Title
Executive Director
Phone
3609435717
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joel Aune
Formed
1971
Legal Domicile
Wa
Voting Board Members
25
Independent Board Members
25
Employees
14
Volunteers
0

Preparer

Firm
Opsahl Dawson
Address
5209 CORPORATE CENTER CT SE, LACEY, WA 98503
Preparer
Jessica York
Phone
3604562100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING ADJUSTMENT 4.

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IRS990/Form990PartVIISectionAGrp/PersonNm30MICHELLE KUSS-CYBULA
IRS990/Form990PartVIISectionAGrp/PersonNm31DENISE DANIELS
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IRS990/Form990PartVIISectionAGrp/PersonNm33MICHAEL NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm34WILLIAM WOLF
IRS990/Form990PartVIISectionAGrp/PersonNm35EVELYN JOHNSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt5REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt6REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt7REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt8REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt9REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt10REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt11REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt12REGION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt13BPAC CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14BPAC CHAIR-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt15IPAC PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRINCIPALS CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17SUPERINTENDENTS CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt18SUPERINTENDENTS CHAIR-ELEC
IRS990/Form990PartVIISectionAGrp/TitleTxt19SPECIAL EDUCATION CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt20SUPERINTENDENTS PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt21AASA LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt22AESD LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt23OSPI LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt24PESB LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt25RETIREES LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt26SBE LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt27WIAA LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt28PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt29PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt30REGION PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt31BPAC CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt32EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33ASSISTANT EXECUTIVE DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt34ASSISTANT EXECUTIVE DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt35BUSINESS & INFRASSTRUCTURE
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IRS990/MissionDesc0TO PROMOTE THE INSTRUCTION AND TRAINING OF SCHOOL ADMINISTRATORS FOR THE IMPROVEMENT AND ADVANCEMENT OF EDUCATIONAL AND PUBLIC INTEREST IN SCHOOLS.
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IRS990/OtherExpensesGrp/Desc0INDUSTRY PRACTICES GRAN
IRS990/OtherExpensesGrp/Desc1CONSULTIVE SERVICES

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