Civic Intelligence

Wyoming Association of Municipalities

EIN 83-6006489 • 501(c)4 • Cheyenne, WY

Profile

See organization mission statement in schedule o for page 1, part i, question 1.

315 W 27th StreetCheyenne, WY 82001

www.wyomuni.org

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

12%

Higher net margin than 55% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$56,624

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

62nd percentile

8.0%

Faster asset growth than 62% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

6.9%

Faster revenue growth than 47% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$2,971,153

Up $219,481 (+8.0%) from 2024

Liabilities

Up

$34,849

Up $9,848 (+39%) from 2024

Net Assets

Up

$2,936,304

Up $209,633 (+7.7%) from 2024

Operations
Liabilities / Revenue47th percentileNet Margin55th percentile

Revenue

Up

$1,065,349

Up $68,762 (+6.9%) from 2024

Expenses

Down

$940,986

Down $157,288 (-14%) from 2024

Net Income

Up

$124,363

Up $226,050 (+222%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,433,048Liabilities 2010: $334,508Net Assets 2010: $2,098,5402010Assets 2011: $2,448,646Liabilities 2011: $308,536Net Assets 2011: $2,140,1102011Assets 2012: $2,467,772Liabilities 2012: $293,830Net Assets 2012: $2,173,9422012Assets 2013: $2,499,612Liabilities 2013: $288,407Net Assets 2013: $2,211,2052013Assets 2014: $2,446,417Liabilities 2014: $254,716Net Assets 2014: $2,191,7012014Assets 2015: $2,499,038Liabilities 2015: $208,404Net Assets 2015: $2,290,6342015Assets 2016: $2,385,550Liabilities 2016: $31,174Net Assets 2016: $2,354,3762016Assets 2017: $2,387,383Liabilities 2017: $18,561Net Assets 2017: $2,368,8222017Assets 2018: $2,443,265Liabilities 2018: $19,190Net Assets 2018: $2,424,0752018Assets 2019: $2,653,671Liabilities 2019: $30,800Net Assets 2019: $2,622,8712019Assets 2020: $2,675,847Liabilities 2020: $25,252Net Assets 2020: $2,650,5952020Assets 2021: $2,864,751Liabilities 2021: $13,642Net Assets 2021: $2,851,1092021Assets 2022: $2,789,251Liabilities 2022: $37,680Net Assets 2022: $2,751,5712022Assets 2023: $2,780,882Liabilities 2023: $47,047Net Assets 2023: $2,733,8352023Assets 2024: $2,751,672Liabilities 2024: $25,001Net Assets 2024: $2,726,6712024Assets 2025: $2,971,153Liabilities 2025: $34,849Net Assets 2025: $2,936,3042025

Highlighted filing

2025

Assets$2,971,153
Liabilities$34,849
Net Assets$2,936,304
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $735,352Expenses 2010: $703,801Net Income 2010: $31,5512010Expenses 2011: $694,9832011Expenses 2012: $726,7202012Expenses 2013: $758,6782013Revenue 2014: $781,913Expenses 2014: $801,420Net Income 2014: -$19,5072014Revenue 2015: $838,499Expenses 2015: $739,566Net Income 2015: $98,9332015Revenue 2016: $838,803Expenses 2016: $775,061Net Income 2016: $63,7422016Revenue 2017: $766,353Expenses 2017: $754,846Net Income 2017: $11,5072017Revenue 2018: $762,742Expenses 2018: $714,782Net Income 2018: $47,9602018Revenue 2019: $810,718Expenses 2019: $728,990Net Income 2019: $81,7282019Revenue 2020: $727,489Expenses 2020: $706,791Net Income 2020: $20,6982020Revenue 2021: $834,322Expenses 2021: $637,244Net Income 2021: $197,0782021Revenue 2022: $894,264Expenses 2022: $853,917Net Income 2022: $40,3472022Revenue 2023: $876,615Expenses 2023: $918,582Net Income 2023: -$41,9672023Revenue 2024: $996,587Expenses 2024: $1,098,274Net Income 2024: -$101,6872024Revenue 2025: $1,065,349Expenses 2025: $940,986Net Income 2025: $124,3632025

Highlighted filing

2025

Revenue$1,065,349
Expenses$940,986
Net Income$124,363
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,971,153
Liabilities
$34,849
Net assets
$2,936,304
Revenue
$1,065,349
Expenses
$940,986
Net income
$124,363
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.97$0.03$2.94$1.07$0.94$0.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.03$2.73$1.00$1.10$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$0.05$2.73$0.88$0.92$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.04$2.75$0.89$0.85$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.01$2.85$0.83$0.64$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.03$2.65$0.73$0.71$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.03$2.62$0.81$0.73$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.02$2.42$0.76$0.71$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.02$2.37$0.77$0.75$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.39$0.03$2.35$0.84$0.78$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.21$2.29$0.84$0.74$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.25$2.19$0.78$0.80$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.29$2.21$0.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.29$2.17$0.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.31$2.14$0.69
2010Summary only. Only limited summary data is available for this year.$2.43$0.33$2.10$0.74$0.70$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 3, 2026
Return Version
2024v5.2
Gross Receipts
$1,118,994
Mission and Program Overview

Mission

The purpose and goals of the wyoming association of municipalities are to join together in support of activities on behalf of all the cities and towns in wyoming wherein collective rather than individual effort is essential to:(a) develop, obtain and perpatuate the greatest possible degree of responsible, democratic self-government, (b) develop and secure enactment of a legislative program beneficial to the cities and towns of wyoming and oppose legislation detrimental to their interest, and (c) encourage development of the highest possible standards of democratic self-government in wyoming cities and towns through conferences, information, research and training.

Advocating for wyoming's cities and towns' common interests and providing educational opportunities for our members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,484,284$1,663,651▲ $179,367
Other Notes and Loans Receivable, Net$460,901$581,329▲ $120,428
Land, Buildings, and Equipment, Net$464,776$420,260▼ $44,516
Cash and Non-Interest-Bearing Accounts$291,778$296,386▲ $4,608
Accounts Receivable$49,933$9,527▼ $40,406
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,751,672$2,971,153▲ $219,481
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$25,001$34,849▲ $9,848
Total Liabilities$25,001$34,849▲ $9,848
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,426,386$1,600,955▲ $174,569
Net Assets With Donor Restrictions$1,300,285$1,335,349▲ $35,064
Total Net Assets Fund Balance$2,726,671$2,936,304▲ $209,633
Total Liabilities and Net Assets / Fund Balance$2,751,672$2,971,153▲ $219,481

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$285,822$579,676$865,498
Equipment$40,463$65,751$106,214
Land$93,975-$93,975
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ashley HarpstreithExecutive DirectorFT$55,374$1,250$56,624

Board Members and Trustees

NameTitle
Carter NapierPresident
Kelly KrakowVice President
Allie LeitzaBoard Member
Arne JorgensonBoard Member
Charri LaraBoard Member
Chuck DavisBoard Member
David WellingBoard Member
Dominic WolfBoard Member
Ernie BeckleyBoard Member
Joe ShumwayBoard Member
Joe WilsonBoard Member
John WetzelBoard Member
Kelly TamblynBoard Member
Kim PextonBoard Member
Kyle GamrothBoard Member
Matt MurdochBoard Member
Pete RustBoard Member
Rich BridgerBoard Member
Joel HighsmithDirector
Mark RinneLegislative Lea
Penny RobbinsWamcat
Janine JordanWyocma
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,031,819
Investment Income
$30,530
Other Revenue
$3,000
Change in Net Assets
$124,363

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,065,349
Revenue Not Reported on Form 990
$85,270
Total Revenue per Audited Statements
$1,150,619
Total Revenue per Form 990
$1,065,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$490,198
Other Expenses$450,788
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$333,734-$333,734
Conferences and Meetings$82,913$2,843-$85,756
Office Expenses-$75,079-$75,079
Other Employee Benefits-$52,204-$52,204
Current Officers, Directors, Trustees, and Key Employees-$49,124-$49,124
Depreciation Depletion-$37,975-$37,975
Travel-$33,329-$33,329
Payroll Taxes-$32,656-$32,656
Fees for Services Other-$31,605-$31,605
Fees for Services Legal-$27,511-$27,511
Occupancy-$24,322-$24,322
Pension Plan Contributions-$22,480-$22,480
Other Expenses-$17,054-$17,054
Fees for Services Accounting-$13,000-$13,000
All Other Expenses-$12,883-$12,883
Fees for Service Investment Mgmnt Fees-$7,120-$7,120
Total Functional Expenses$82,913$858,073$0$940,986

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$940,986
Total Expenses per Audited Statements$940,986
Total Expenses per Form 990$940,986
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
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, Part VI, Section B, Line 11B

“The executive director, the treasurer and the secretary will review the 990 before it is filed. A copy of the 990 is also sent to all board members by email.”

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

“Determination of salary for the executive director includes a review of comparable positions in comparable organizations and a performance review and discussion by the board of directors at a budget approval meeting each year.”

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

“Determination of salary for other officers or key employees includes a performance review and discussion by the board of directors at a budget approval meeting each year.”

Form 990, Part VI, Section C, Line 18

“IRS”

Form 990, Part VI, Section C, Line 19

“The governing documents and the 990 are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Wyoming Association of Municipalities
EIN
83-6006489
Phone
3076320398
Address
315 W 27TH STREET, CHEYENNE, WY 82001

Signing Officer

Name
Ashley Harpstreith
Title
Executive Director
Signed
2026-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ashley Harpstreith
Formed
1967
Legal Domicile
Wy
Voting Board Members
20
Independent Board Members
20
Employees
5

Preparer

Firm
Carver Florek & James LLC
Address
2315 McDonald Avenue Suite 300, Missoula, MT 59801
Preparer
Angel Sharp CPA
Phone
4067285539
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“WAM is exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code. As such, no provision for income taxes is reflected in the financial statements. WAMs income tax filings are subject to audit by various taxing authorities.”

Raw XML AppendixShowing 400 of 583 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025001
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt034849
IRS990/AccountsReceivableGrp/BOYAmt049933
IRS990/AccountsReceivableGrp/EOYAmt09527
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ADVOCATING FOR WYOMING'S CITIES AND TOWNS' COMMON INTERESTS AND PROVIDING EDUCATIONAL OPPORTUNITIES FOR OUR MEMBERS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt012883
IRS990/AllOtherExpensesGrp/TotalAmt012883
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0EARLA CHECCHI
IRS990/BooksInCareOfDetail/PhoneNum03076320398
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0315 W 27TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHEYENNE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd082001
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0291778
IRS990/CashNonInterestBearingGrp/EOYAmt0296386
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt049124
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt049124
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02843
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt082913
IRS990/ConferencesMeetingsGrp/TotalAmt085756
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt030530
IRS990/CYOtherExpensesAmt0450788
IRS990/CYOtherRevenueAmt03000
IRS990/CYProgramServiceRevenueAmt01031819
IRS990/CYRevenuesLessExpensesAmt0124363
IRS990/CYSalariesCompEmpBnftPaidAmt0490198
IRS990/CYTotalExpensesAmt0940986
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01065349
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt037975
IRS990/DepreciationDepletionGrp/TotalAmt037975
IRS990/Desc0INFORMATION GATHERING AND REFERRAL SERVICES FOR INDIVIDUAL MUNICIPALITIES WHICH HAVE NEITHER THE TIME, MONEY NOR MANPOWER TO PROVIDE ALONE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01300285
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01335349
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt082913
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013000
IRS990/FeesForServicesAccountingGrp/TotalAmt013000
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt027511
IRS990/FeesForServicesLegalGrp/TotalAmt027511
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt031605
IRS990/FeesForServicesOtherGrp/TotalAmt031605
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt07120
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07120
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/ForeignOfficeInd0false
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