Civic Intelligence

Northwest Energy Supply Cooperative

EIN 27-0231596 • 501(c)12 • Portland, OR

Profile

To provide support services and options for future supply of non-federal power to members.

825 NE Multnomah St Ste 1135Portland, OR 97232-2170

nru-nw.com/NESC

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.71x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

2.03x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-80%

Faster asset growth than 2% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

1st percentile

-89%

Faster revenue growth than 1% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$621,253

Up $317,206 (+104%) from 2023

Liabilities

Up

$442,755

Up $292,498 (+195%) from 2023

Net Assets

Up

$178,498

Up $24,708 (+16%) from 2023

Revenue

Down

$217,866

Down $16,607,475 (-99%) from 2023

Expenses

Down

$193,158

Down $16,612,735 (-99%) from 2023

Net Income

Up

$24,708

Up $5,260 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2016: $286,683Liabilities 2016: $170,101Net Assets 2016: $116,5822016Assets 2017: $380,018Liabilities 2017: $252,979Net Assets 2017: $127,0392017Assets 2018: $480,447Liabilities 2018: $339,119Net Assets 2018: $141,3282018Assets 2019: $2,410,143Liabilities 2019: $2,258,994Net Assets 2019: $151,1492019Assets 2020: $2,858,108Liabilities 2020: $2,670,393Net Assets 2020: $187,7152020Assets 2021: $4,850,835Liabilities 2021: $4,673,799Net Assets 2021: $177,0362021Assets 2022: $16,180,738Liabilities 2022: $16,022,602Net Assets 2022: $158,1362022Assets 2023: $304,047Liabilities 2023: $150,257Net Assets 2023: $153,7902023Assets 2024: $621,253Liabilities 2024: $442,755Net Assets 2024: $178,4982024

Highlighted filing

2024

Assets$621,253
Liabilities$442,755
Net Assets$178,498

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2016: $215,785Expenses 2016: $224,240Net Income 2016: -$8,4552016Revenue 2017: $230,267Expenses 2017: $219,810Net Income 2017: $10,4572017Revenue 2018: $231,142Expenses 2018: $216,853Net Income 2018: $14,2892018Revenue 2019: $4,828,382Expenses 2019: $4,818,561Net Income 2019: $9,8212019Revenue 2020: $6,589,226Expenses 2020: $6,552,660Net Income 2020: $36,5662020Revenue 2021: $9,634,429Expenses 2021: $9,645,108Net Income 2021: -$10,6792021Revenue 2022: $17,526,603Expenses 2022: $17,545,503Net Income 2022: -$18,9002022Revenue 2023: $16,825,341Expenses 2023: $16,805,893Net Income 2023: $19,4482023Revenue 2024: $217,866Expenses 2024: $193,158Net Income 2024: $24,7082024

Highlighted filing

2024

Revenue$217,866
Expenses$193,158
Net Income$24,708

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$217,866
Mission and Program Overview

Mission

To provide support services and options for future supply of non-federal power to members

To provide support services and options for future load growth of non- federal power to publicly owned, consumer owned or cooperatively owned electric utilities in the pacific northwest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$150,257$385,401▲ $235,144
Cash and Non-Interest-Bearing Accounts$137,630$235,852▲ $98,222
Accounts Receivable$16,160--
Total Assets$304,047$621,253▲ $317,206
Liabilities
Other Liabilities$150,257$385,401▲ $235,144
Accounts Payable and Accrued Expenses-$57,354-
Total Liabilities$150,257$442,755▲ $292,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$153,790$178,498▲ $24,708
Total Net Assets Fund Balance$153,790$178,498▲ $24,708
Total Liabilities and Net Assets / Fund Balance$304,047$621,253▲ $317,206

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$385,401--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Zabyn TownerChief Exec O$293,000$293,000

Board Members and Trustees

NameTitle
Jim WebbPresident
Doug ElliottDirector
Jasen BronecDirector
Max BeachDirector
Michael DarringtonDirector
Ryan RedmondDirector
Scott PetersDirector
Steven WalterDirector
Zabyn TownerChief Exec Officer
Jeff CromieSecretary/tr
Christina WyattVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Northwest Energy Management ServicesManagement Svcs825 NE MULTNOMAH ST STE 1135, Portland, OR 97232-2170$179,345
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$217,866
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$24,708

Audited Revenue Reconciliation

Revenue per Audited Statements
$217,866
Total Revenue per Audited Statements
$217,866
Total Revenue per Form 990
$217,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,158
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$170,638--$170,638
Fees for Services Accounting$9,360$2,340-$11,700
Fees for Services Other$6,587--$6,587
Insurance-$4,128-$4,128
Other Expenses-$105-$105
Total Functional Expenses$186,585$6,573$0$193,158

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$193,158
Total Expenses per Audited Statements$193,158
Total Expenses per Form 990$193,158
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nesc Paid to NemsCEOManagement ServicesNo$179,345
Nems Paid to NruCEOManagement ServicesNo$134,638
Nies Paid to NemsCEOManagement ServicesNo$65,173
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Energy Contract - Restricted$385,401
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management services for nesc are provided by northwest energy management services (nems), a controlled entity. Zabyn towner is the chief executive officer of nesc and nems.

Form 990, Page 6, Part VI, Line 6

Membership is comprised of publicly owned, consumer owned or cooperatively owned electric utilities in the pacific northwest.

Form 990, Page 6, Part VI, Line 7A

All members participate in the election of board members.

Form 990, Page 6, Part VI, Line 11B

Prior to filing form 990, board members are notified that it is available for their review.

Form 990, Page 6, Part VI, Line 19

Financial statements and other documents are furnished upon request.

Filing and Contact Details

Filer

Filer Name
Northwest Energy Supply Cooperative
EIN
27-0231596
Phone
5032335823
Address
825 NE MULTNOMAH ST STE 1135, PORTLAND, OR 97232-2170

Signing Officer

Name
Zabyn Towner
Title
Chief Exec Officer
Phone
5032335823
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zabyn Towner
Formed
2009
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Firm
Grimstad & Associate
Address
PO BOX 1930, NEWPORT, OR 97365
Preparer
Signe Grimstad
Phone
5412655411
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

BOARD MEMBERS

Raw XML Appendix400 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0179345
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt165173
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt2134638
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1MANAGEMENT SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2MANAGEMENT SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART IV, LINES 1 & 2 ZABYN TOWNER IS THE CHIEF EXECUTIVE OFFICER OF NORTHWEST ENERGY MANAGEMENT SERVICES (NEMS), NORTHWEST ENERGY SUPPLY COOPERATIVE (NESC), AND NORTHWEST INTERGOVERNMENTAL ENERGY SUPPLY (NIES). NEMS PROVIDES MANAGEMENT SERVICES FOR NESC & NIES. PART IV, LINE 3 NRU CONSULTING SERVICES LLC, A SUBSIDIARY OF NORTHWEST REQUIREMENTS UTILITIES (NRU), A NONPROFIT ORGANIZATION, PROVIDES MANAGEMENT SERVICES TO NEMS. ZABYN TOWNER IS THE CHIEF EXECUTIVE OFFICER OF NRU AND NRU CONSULTING SERVICES LLC.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT SERVICES FOR NESC ARE PROVIDED BY NORTHWEST ENERGY MANAGEMENT SERVICES (NEMS), A CONTROLLED ENTITY. ZABYN TOWNER IS THE CHIEF EXECUTIVE OFFICER OF NESC AND NEMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP IS COMPRISED OF PUBLICLY OWNED, CONSUMER OWNED OR COOPERATIVELY OWNED ELECTRIC UTILITIES IN THE PACIFIC NORTHWEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS PARTICIPATE IN THE ELECTION OF BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR TO FILING FORM 990, BOARD MEMBERS ARE NOTIFIED THAT IT IS AVAILABLE FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL STATEMENTS AND OTHER DOCUMENTS ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NESC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NW ENERGY MANAGEMENT SVS (NEMS)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0270377378
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C12
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ANALYTICAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0825 NE MULTNOMAH ST STE 1135
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PORTLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0972322170
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0179345
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST ALLOCATION, TYPE L/M
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NORTHWEST ENERGY MANAGEMENT SERVICE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0304047
IRS990/TotalAssetsEOYAmt0621253
IRS990/TotalAssetsGrp/BOYAmt0304047
IRS990/TotalAssetsGrp/EOYAmt0621253
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06573
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0186585
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193158
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150257
IRS990/TotalLiabilitiesEOYAmt0442755
IRS990/TotalLiabilitiesGrp/BOYAmt0150257
IRS990/TotalLiabilitiesGrp/EOYAmt0442755
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0153790
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178498
IRS990/TotalOtherCompensationAmt028000
IRS990/TotalProgramServiceExpensesAmt0186585
IRS990/TotalProgramServiceRevenueAmt0217866
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0217866
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217866
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0304047
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0621253
IRS990/TotReportableCompRltdOrgAmt0265000
IRS990/TransactionWithControlEntInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0825 NE MULTNOMAH ST STE 1135
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd0972322170
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ZABYN TOWNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXEC OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05032335823
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHWEST ENERGY SUPPLY COOPERATIVE
ReturnHeader/Filer/BusinessNameControlTxt0NESC
ReturnHeader/Filer/EIN0270231596
ReturnHeader/Filer/PhoneNum05032335823
ReturnHeader/Filer/USAddress/AddressLine1Txt0825 NE MULTNOMAH ST STE 1135
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0972322170
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931041672
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRIMSTAD & ASSOCIATE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1930
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097365
ReturnHeader/PreparerPersonGrp/PhoneNum05412655411
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SIGNE GRIMSTAD
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T17:09:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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