Civic Intelligence

Northwest Energy Management

EIN 27-0377378 • 501(c)12 • Portland, OR

Profile

To provide electric resource management services to its member organizations

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

nru-nw.com

Siviq Scores

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

Liabilities / Assets

77th percentile

0.23x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

37th percentile

-3.9%

Higher net margin than 37% of similar nonprofits.

501(c)12 • <$500k 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

9th percentile

-53%

Faster asset growth than 9% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

9th percentile

-40%

Faster revenue growth than 9% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$19,722

Down $7,349 (-27%) from 2023

Liabilities

Up

$4,449

Up $2,470 (+125%) from 2023

Net Assets

Down

$15,273

Down $9,819 (-39%) from 2023

Revenue

Down

$252,589

Down $440,456 (-64%) from 2023

Expenses

Down

$262,408

Down $484,534 (-65%) from 2023

Net Income

Up

-$9,819

Up $44,078 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2016: $182,173Liabilities 2016: $156,651Net Assets 2016: $25,5222016Assets 2017: $40,023Liabilities 2017: $11,376Net Assets 2017: $28,6472017Assets 2018: $52,529Liabilities 2018: $20,372Net Assets 2018: $32,1572018Assets 2019: $55,669Liabilities 2019: $23,512Net Assets 2019: $32,1572019Assets 2020: $85,676Liabilities 2020: $21,965Net Assets 2020: $63,7112020Assets 2021: $99,253Liabilities 2021: $26,829Net Assets 2021: $72,4242021Assets 2022: $91,174Liabilities 2022: $12,185Net Assets 2022: $78,9892022Assets 2023: $27,071Liabilities 2023: $1,979Net Assets 2023: $25,0922023Assets 2024: $19,722Liabilities 2024: $4,449Net Assets 2024: $15,2732024

Highlighted filing

2024

Assets$19,722
Liabilities$4,449
Net Assets$15,273

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $454,338Expenses 2016: $450,482Net Income 2016: $3,8562016Revenue 2017: $449,547Expenses 2017: $446,422Net Income 2017: $3,1252017Revenue 2018: $474,516Expenses 2018: $471,006Net Income 2018: $3,5102018Revenue 2019: $501,211Expenses 2019: $501,211Net Income 2019: $02019Revenue 2020: $591,092Expenses 2020: $559,538Net Income 2020: $31,5542020Revenue 2021: $720,072Expenses 2021: $711,359Net Income 2021: $8,7132021Revenue 2022: $705,725Expenses 2022: $699,160Net Income 2022: $6,5652022Revenue 2023: $693,045Expenses 2023: $746,942Net Income 2023: -$53,8972023Revenue 2024: $252,589Expenses 2024: $262,408Net Income 2024: -$9,8192024

Highlighted filing

2024

Revenue$252,589
Expenses$262,408
Net Income-$9,819

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$252,589
Mission and Program Overview

Mission

To provide electric resource management services to its member organizations

To provide electric resource management services related to electric power resource planning, acquisition, management, system operation and other services to its member organizations

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,229$11,041▼ $9,188
Accounts Receivable$200$8,681▲ $8,481
Prepaid Expenses and Deferred Charges$6,642--
Total Assets$27,071$19,722▼ $7,349
Liabilities
Accounts Payable and Accrued Expenses$1,979$4,449▲ $2,470
Total Liabilities$1,979$4,449▲ $2,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$25,092$15,273▼ $9,819
Total Net Assets Fund Balance$25,092$15,273▼ $9,819
Total Liabilities and Net Assets / Fund Balance$27,071$19,722▼ $7,349
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Clint WhitneyPresident
Brandon HigniteDirector
Christina WyattDirector
James CromieDirector
Zabyn TownerChief Exec Officer
Scott PetersSecretary/tr
Doug ElliottVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$247,198
Investment Income
$5,391
Other Revenue
$0
Change in Net Assets
$-9,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,087
Salaries, Compensation, and Employee Benefits$321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$112,917--$112,917
Fees for Services Other$61,787--$61,787
Fees for Services Legal$20,179$2,242-$22,421
Office Expenses-$17,705-$17,705
Occupancy-$14,776-$14,776
Insurance-$13,388-$13,388
Fees for Services Accounting$7,600$1,900-$9,500
Other Expenses-$6,424-$6,424
Conferences and Meetings$2,535$634-$3,169
Payroll Taxes$321--$321
Total Functional Expenses$205,339$57,069$0$262,408
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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 nems are provided by nru consulting services llc. Zabyn towner is the chief executive officer of nems and nru consulting services llc.

Form 990, Page 6, Part VI, Line 6

Member organizations are northwest intergovernmental energy supply (nies) and northwest energy supply cooperative (nesc). The organizations represent the interest of various electrical utilities in the pacific northwest.

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

Board members are elected by nies and nesc.

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 Management
EIN
27-0377378
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
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zabyn Towner
Formed
2009
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

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

Additional Explanations

Form 990, Page 1, Item B

The compensation for the chief executive officer received from a related organization was inadvertently left off the original return. Erroneous amounts reported on schedule l part iv and schedule r part v are updated.

Form 990, Page 1, Part I, Line 6

BOARD MEMBERS

Form 990, Part IX, Line 11G

CONSULTING 61,787 0 0

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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/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 AND 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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER RECEIVED FROM A RELATED ORGANIZATION WAS INADVERTENTLY LEFT OFF THE ORIGINAL RETURN. ERRONEOUS AMOUNTS REPORTED ON SCHEDULE L PART IV AND SCHEDULE R PART V ARE UPDATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT SERVICES FOR NEMS ARE PROVIDED BY NRU CONSULTING SERVICES LLC. ZABYN TOWNER IS THE CHIEF EXECUTIVE OFFICER OF NEMS AND NRU CONSULTING SERVICES LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBER ORGANIZATIONS ARE NORTHWEST INTERGOVERNMENTAL ENERGY SUPPLY (NIES) AND NORTHWEST ENERGY SUPPLY COOPERATIVE (NESC). THE ORGANIZATIONS REPRESENT THE INTEREST OF VARIOUS ELECTRICAL UTILITIES IN THE PACIFIC NORTHWEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NESC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NORTHWEST ENERGY SUPPLY COOP (NESC)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NORTHWEST INTERGOVERNMENTAL ENERGY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2NORTHWEST REQUIREMENTS UTILITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0SUPPLY (NIES)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt1(NRU)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0270231596
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1270231689
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2710916277
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C12
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C6
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MEMBER
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2VENDOR
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1825 NE MULTNOMAH ST STE 1135
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2825 NE MULTNOMAH ST STE 1135
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PORTLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1PORTLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2PORTLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0972322170
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd1972322170
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd2972322170
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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/InvolvedAmt165173
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2134638
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST ALLOCATION, TYPE L/M
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST ALLOCATION, TYPE L/M
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2COST ALLOCATION, TYPE L/M
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NORTHWEST ENERGY SUPPLY COOP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1NORTHWEST INTERGOVERNMENTAL ENERGY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2NORTHWEST REQUIREMENT UTILITIES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0SUPPLY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1L
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2M
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt027071
IRS990/TotalAssetsEOYAmt019722
IRS990/TotalAssetsGrp/BOYAmt027071
IRS990/TotalAssetsGrp/EOYAmt019722
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057069
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205339
IRS990/TotalFunctionalExpensesGrp/TotalAmt0262408
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01979
IRS990/TotalLiabilitiesEOYAmt04449
IRS990/TotalLiabilitiesGrp/BOYAmt01979
IRS990/TotalLiabilitiesGrp/EOYAmt04449
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015273
IRS990/TotalOtherCompensationAmt028000
IRS990/TotalProgramServiceExpensesAmt0205339
IRS990/TotalProgramServiceRevenueAmt0247198
IRS990/TotalRevenueGrp/ExclusionAmt05391
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0247198
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0252589
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027071
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019722
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/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
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/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHWEST ENERGY MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0270377378
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

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