Civic Intelligence

Northwest Public Power Association

EIN 91-0535366 • 501(c)6 • Vancouver, WA

Profile

An association representing and serving consumer-owned, locally controlled electric utilities in the western us and canada. Its purpose is to enhance the success of its members through education, training, public info, governmental relations & value added services.

9817 NE 54th Street 200Vancouver, WA 98662

www.nwppa.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.26x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

41st percentile

0.22x

Higher debt load relative to revenue than 41% of similar nonprofits.

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

Net Margin

46th percentile

3.7%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

70th percentile

$376,175

Higher top officer pay than 70% of similar nonprofits.

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

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

Asset Growth

14th percentile

-6.1%

Faster asset growth than 14% of similar nonprofits.

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

Revenue Growth

56th percentile

7.6%

Faster revenue growth than 56% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$6,087,616

Down $392,795 (-6.1%) from 2023

Liabilities

Down

$1,574,393

Down $655,580 (-29%) from 2023

Net Assets

Up

$4,513,223

Up $262,785 (+6.2%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin46th percentile

Revenue

Up

$7,156,484

Up $504,874 (+7.6%) from 2023

Expenses

Up

$6,893,699

Up $501,954 (+7.9%) from 2023

Net Income

Up

$262,785

Up $2,920 (+1.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,654,773Liabilities 2010: $3,401,589Net Assets 2010: $2,253,1842010Assets 2011: $5,655,288Liabilities 2011: $3,281,881Net Assets 2011: $2,373,4072011Assets 2012: $5,831,145Liabilities 2012: $3,437,260Net Assets 2012: $2,393,8852012Assets 2013: $6,214,785Liabilities 2013: $3,539,317Net Assets 2013: $2,675,4682013Assets 2014: $6,445,251Liabilities 2014: $3,419,999Net Assets 2014: $3,025,2522014Assets 2015: $5,535,847Liabilities 2015: $2,102,553Net Assets 2015: $3,433,2942015Assets 2016: $5,640,491Liabilities 2016: $2,121,493Net Assets 2016: $3,518,9982016Assets 2017: $6,177,533Liabilities 2017: $2,343,556Net Assets 2017: $3,833,9772017Assets 2018: $6,353,925Liabilities 2018: $2,111,807Net Assets 2018: $4,242,1182018Assets 2019: $6,497,488Liabilities 2019: $2,293,200Net Assets 2019: $4,204,2882019Assets 2020: $4,516,255Liabilities 2020: $738,616Net Assets 2020: $3,777,6392020Assets 2021: $5,952,517Liabilities 2021: $1,858,938Net Assets 2021: $4,093,5792021Assets 2022: $5,144,361Liabilities 2022: $1,153,788Net Assets 2022: $3,990,5732022Assets 2023: $6,480,411Liabilities 2023: $2,229,973Net Assets 2023: $4,250,4382023Assets 2024: $6,087,616Liabilities 2024: $1,574,393Net Assets 2024: $4,513,2232024

Highlighted filing

2024

Assets$6,087,616
Liabilities$1,574,393
Net Assets$4,513,223
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,508,6072010Expenses 2011: $4,581,7252011Expenses 2012: $4,644,2702012Revenue 2013: $5,045,174Expenses 2013: $4,763,591Net Income 2013: $281,5832013Revenue 2014: $5,160,657Expenses 2014: $4,810,873Net Income 2014: $349,7842014Revenue 2015: $5,881,784Expenses 2015: $5,473,742Net Income 2015: $408,0422015Revenue 2016: $5,463,372Expenses 2016: $5,377,668Net Income 2016: $85,7042016Revenue 2017: $5,740,091Expenses 2017: $5,425,112Net Income 2017: $314,9792017Revenue 2018: $5,762,761Expenses 2018: $5,354,620Net Income 2018: $408,1412018Revenue 2019: $5,885,896Expenses 2019: $5,923,725Net Income 2019: -$37,8292019Revenue 2020: $3,662,511Expenses 2020: $4,089,160Net Income 2020: -$426,6492020Revenue 2021: $4,391,313Expenses 2021: $4,075,373Net Income 2021: $315,9402021Revenue 2022: $5,859,483Expenses 2022: $5,962,489Net Income 2022: -$103,0062022Revenue 2023: $6,651,610Expenses 2023: $6,391,745Net Income 2023: $259,8652023Revenue 2024: $7,156,484Expenses 2024: $6,893,699Net Income 2024: $262,7852024

Highlighted filing

2024

Revenue$7,156,484
Expenses$6,893,699
Net Income$262,785
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$6,087,616
Liabilities
$1,574,393
Net assets
$4,513,223
Revenue
$7,156,484
Expenses
$6,893,699
Net income
$262,785
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.09$1.57$4.51$7.16$6.89$0.26
2023Summary only. Only limited summary data is available for this year.$6.48$2.23$4.25$6.65$6.39$0.26
2022Summary only. Only limited summary data is available for this year.$5.14$1.15$3.99$5.86$5.96$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.95$1.86$4.09$4.39$4.08$0.32
2020Summary only. Only limited summary data is available for this year.$4.52$0.74$3.78$3.66$4.09$0.43
2019Summary only. Only limited summary data is available for this year.$6.50$2.29$4.20$5.89$5.92$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.35$2.11$4.24$5.76$5.35$0.41
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.18$2.34$3.83$5.74$5.43$0.31
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.64$2.12$3.52$5.46$5.38$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.54$2.10$3.43$5.88$5.47$0.41
2014Detailed filing. Detailed filing data is available for this year.$6.45$3.42$3.03$5.16$4.81$0.35
2013Detailed filing. Detailed filing data is available for this year.$6.21$3.54$2.68$5.05$4.76$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.83$3.44$2.39$4.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$3.28$2.37$4.58
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$3.40$2.25$4.51
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$4,465,567
Mission and Program Overview

Mission

An association representing and serving consumer-owned, locally controlled electric utilities in the western us and canada. Its purpose is to enhance the success of its members through education, training, public info, governmental relations & value added services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,031,796$3,914,109▲ $882,313
Cash and Non-Interest-Bearing Accounts$371,801$802,163▲ $430,362
Land, Buildings, and Equipment, Net$581,280$578,190▼ $3,090
Accounts Receivable$119,212$264,676▲ $145,464
Prepaid Expenses and Deferred Charges$227,492$197,557▼ $29,935
Inventories for Sale or Use$17,104$32,697▲ $15,593
Other Notes and Loans Receivable, Net-$0-
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-
Total Assets$4,516,255$5,952,517▲ $1,436,262
Other Assets Total$167,570$163,125▼ $4,445
Liabilities
Deferred Revenue$413,239$1,557,240▲ $1,144,001
Accounts Payable and Accrued Expenses$215,729$185,006▼ $30,723
Other Liabilities$109,648$116,692▲ $7,044
Total Liabilities$738,616$1,858,938▲ $1,120,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,777,639$4,093,579▲ $315,940
Total Net Assets Fund Balance$3,777,639$4,093,579▲ $315,940
Total Liabilities and Net Assets / Fund Balance$4,516,255$5,952,517▲ $1,436,262

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$254,377$1,840,866$2,095,243
Equipment$50,856$438,687$489,543
Land$243,666-$243,666
Other Land Buildings$29,291$44,679$73,970
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott CorwinExecutive DirectorFT$292,950$127,813$430,181
H Brent LayCFOFT$149,207$89,262$229,051
Jenny KeesyDirector of LearningFT$134,963$47,853$182,816

Board Members and Trustees

NameTitle
Steven TaylorPast President
Brad JanorschkePresident
Michelle BertolinoPresident
Alex CousinsBoard Member
Ann CongdonBoard Member
Bear PrairieBoard Member
Bill SwickBoard Member
Bryan BertacchiBoard member
Charles KimballBoard Member
Corey BorgesonBoard Member
Dan MurphyBoard Member
David HagenBoard Member
Dick HelgesonBoard Member
Dominic IvanoffBoard Member
Frankie McdermottBoard Member
Gretchen BoardmanBoard Member
Jason NorlenBoard Member
Jeri TimmBoard Member
Joe WilsonBoard Member
John DonnerBoard Member
John HaarlowBoard Member
John SloanBoard Member
Kevin ParrishBoard Member
Libby CalnonBoard Member
M Jonathan DahlBoard Member
Marc FarmerBoard Member
Mark JohnsonBoard Member
Mark SchullerBoard Member
Mike BradshawBoard Member
Molly SimpsonBoard Member
Rex GriffinBoard Member
Rob MontgomeryBoard Member
Roger KlineBoard Member
Scott HillBoard Member
Shawn FiliceBoard Member
Signo UddenbegBoard Member
Stephan LauzierBoard Member
TERESA O'NEILLBoard Member
Tom DelongBoard Member
Tony IzzoBoard Member
Dave Kelsey1st Vice Pres
Don Smith2nd Vice Pres
Doug SchmierSecretary/TREAS
Revenue and Support

Revenue Composition

Contributions and Grants
$274,642
Program Service Revenue
$4,071,391
Investment Income
$28,603
Other Revenue
$16,677
Change in Net Assets
$315,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,391,313
Total Revenue per Audited Statements
$4,391,313
Total Revenue per Form 990
$4,391,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,260,301
Other Expenses$1,815,072
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,141,354
Current Officers, Directors, Trustees, and Key Employees---$430,181
Pension Plan Contributions---$315,400
Other Employee Benefits---$268,273
Information Technology---$223,668
Fees for Services Other---$143,808
Office Expenses---$113,193
Payroll Taxes---$105,093
Occupancy---$76,329
Fees for Services Lobbying---$73,965
Depreciation Depletion---$58,196
Advertising---$41,961
All Other Expenses---$41,263
Travel---$35,378
Other Expenses---$26,961
Insurance---$23,566
Fees for Services Accounting---$15,140
Total Functional Expenses$0$0$0$4,075,373

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,075,373
Total Expenses per Audited Statements$4,075,373
Total Expenses per Form 990$4,075,373
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
No
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Payable$90,011
Other Current Liabilities$26,681
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The company is an association with members. The voting members elect the governing body and approve significant decisions by the governing body which require membership vote. The members do not receive a share of the organizations profits or receive excess dues.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“There is one class of voting members. A voting member is entitled to one vote to elect the board of directors.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Members vote to approve changes in the bylaws, to elect the board of directors and to approve recommendations made by the officers of the board.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The audit committee chair and sec/treasurer of the board review the form 990, then a complete copy is provided to all members of the board prior to submittal to the irs.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Annual disclosure form is completed by officers, directors & key employees”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The executive director's compensation is reveiwed in detail and approved annually by the board of directors as part of the budget process. A committee of the governing board uses a compensation study to aid in the process. The executive director determines all other compensation on an annual basis using a compensation study and following a budget approved by the board.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Available at the association's headquarters upon request.”

Filing and Contact Details

Filer

Filer Name
Northwest Public Power Association
EIN
91-0535366
Phone
3602540109
Address
9817 NE 54TH STREET 200, VANCOUVER, WA 98662

Signing Officer

Name
Brent Lay
Title
CFO
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Corwin
Formed
1947
Legal Domicile
Wa
Voting Board Members
36
Independent Board Members
36
Employees
15
Volunteers
100

Preparer

Firm
Blodgett Mickelsen & Adamson P S
Address
7139 W Deschutes Ave, Kennewick, WA 99336
Preparer
Derek Moody
Phone
5097350379
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“Other program services 4: provide support to members on federal legislative and regulatory issues.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Association does not have any uncertain tax positions.”

Raw XML AppendixShowing 400 of 753 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
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IRS990/ActivityOrMissionDesc0AN ASSOCIATION REPRESENTING AND SERVING CONSUMER-OWNED, LOCALLY CONTROLLED ELECTRIC UTILITIES IN THE WESTERN US AND CANADA. ITS PURPOSE IS TO ENHANCE THE SUCCESS OF ITS MEMBERS THROUGH EDUCATION, TRAINING, PUBLIC INFO, GOVERNMENTAL RELATIONS & VALUE ADDED SERVICES.
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IRS990/DescribedInSection501c3Ind0false
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IRS990/EmploymentTaxReturnsFiledInd0true
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IRS990/FederalGrantAuditRequiredInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt370.63
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.75
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IRS990/Form990PartVIISectionAGrp/PersonNm10Mark Johnson
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt400

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