Form 990, Part VI, Section A, Line 6
“The membership of the corporation shall consist of all private schools and public school districts in the state of washington desiring to join the corporation.”
990 • Fiscal year 2015 • EIN 91-0595035
Scores are not available for this record yet.
Assets
Up$6,299,260
Up $188,097 (+3.1%) from 2014
Net Assets
Up$5,949,499
Up $361,948 (+6.5%) from 2014
Liabilities
Down$349,761
Down $173,851 (-33%) from 2014
Revenue
Up$4,704,444
Up $953,755 (+25%) from 2014
Expenses
Up$4,345,659
Up $64,907 (+1.5%) from 2014
Net Income
Up$358,785
Up $888,848 (+168%) from 2014
This association shall plan, supervise, and administer the interscholastic activities approved and delegated by the school districts board of directors.
Exists to assist members in operating student programs that foster achievement and respect.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,195,234 | $2,114,760 | ▼ $80,474 |
| Savings and Temporary Cash Investments | $1,468,152 | $1,453,332 | ▼ $14,820 |
| Investments in Publicly Traded Securities | $847,998 | $954,620 | ▲ $106,622 |
| Accounts Receivable | $231,066 | $263,744 | ▲ $32,678 |
| Cash and Non-Interest-Bearing Accounts | $236,226 | $116,837 | ▼ $119,389 |
| Prepaid Expenses and Deferred Charges | $160,990 | $68,555 | ▼ $92,435 |
| Total Assets | $6,111,163 | $6,299,260 | ▲ $188,097 |
| Other Assets Total | $971,497 | $1,327,412 | ▲ $355,915 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $396,819 | $331,240 | ▼ $65,579 |
| Other Liabilities | $112,463 | $0 | ▼ $112,463 |
| Deferred Revenue | $14,330 | $18,521 | ▲ $4,191 |
| Total Liabilities | $523,612 | $349,761 | ▼ $173,851 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,616,054 | $4,622,087 | ▲ $6,033 |
| Temporarily Rstr Net Assets | $971,497 | $1,327,412 | ▲ $355,915 |
| Total Net Assets Fund Balance | $5,587,551 | $5,949,499 | ▲ $361,948 |
| Total Liabilities and Net Assets / Fund Balance | $6,111,163 | $6,299,260 | ▲ $188,097 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,305,174 | $834,742 | $2,139,916 |
| Equipment | $176,180 | $548,918 | $725,098 |
| Land | $630,444 | - | $630,444 |
| Other Land Buildings | $2,962 | $50,560 | $53,522 |
| Other Assets Org | $1,327,412 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mike Colbrese | Executive Director | FT | $176,179 | $45,319 | $221,498 |
| Name | Title |
|---|---|
| Wendy Malich | President |
| Mike Ottis | Vice President |
| Eric Mccurdy | Director |
| Greg Whitmore | Director |
| Harlan Kredit | Director |
| Ken Lindgren | Director |
| Leta Meyer | Director |
| Lori Wyborney | Director |
| Mick Hoffman | Director |
| Pam Veltri | Director |
| Pat Mccarthy | Director |
| Rich Rouleau | Director |
| Tim Thomsen | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,701,863 |
| Salaries, Compensation, and Employee Benefits | $1,472,796 |
| Grants and Similar Amounts Paid | $171,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $450,241 | $450,241 | - | $900,482 |
| Occupancy | $602,114 | $100,863 | - | $702,977 |
| Fees for Services Other | $389,875 | $79,766 | - | $469,641 |
| Current Officers, Directors, Trustees, and Key Employees | $113,211 | $113,211 | - | $226,422 |
| Conferences and Meetings | $61,983 | $163,144 | - | $225,127 |
| Grants to Domestic Orgs | $171,000 | - | - | $171,000 |
| Other Employee Benefits | $77,431 | $77,431 | - | $154,862 |
| Insurance | $24,112 | $122,533 | - | $146,645 |
| Depreciation Depletion | $71,062 | $71,062 | - | $142,124 |
| Payroll Taxes | $59,257 | $59,257 | - | $118,514 |
| Office Expenses | - | $97,362 | - | $97,362 |
| Pension Plan Contributions | $36,258 | $36,258 | - | $72,516 |
| Travel | $14,678 | $48,674 | - | $63,352 |
| Advertising | $49,658 | $8,016 | - | $57,674 |
| Other Expenses | $56,600 | - | - | $56,600 |
| All Other Expenses | $37,553 | $18,997 | - | $56,550 |
| Information Technology | $32,533 | - | - | $32,533 |
| Fees for Services Accounting | - | $31,096 | - | $31,096 |
| Fees for Services Legal | - | $13,415 | - | $13,415 |
| Total Functional Expenses | $2,854,333 | $1,491,326 | $0 | $4,345,659 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Washington Officials Association | Renton, WA | 501(c)(3) | To Promote Junior and Senior High Activities. | $165,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The membership of the corporation shall consist of all private schools and public school districts in the state of washington desiring to join the corporation.”
“Form 990 and schedule b are reviewed by wiaa's director of finance and operations, leah francis, before being signed by an officer and filed with the irs.”
“The documents are made available upon request.”
“Officials: program service expenses 310,109. Management and general expenses 0. Fundraising expenses 0. Total expenses 310,109. Contract labor: program service expenses 79,766. Management and general expenses 79,766. Fundraising expenses 0. Total expenses 159,532.”
“Pursuant to a letter of determination from the internal revenue service, the association is a not-for-profit corporation exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The association is also exempt from real estate property and certain excise taxes. The association has no uncertain tax positions based on a recognition threshold and measurement process prescribed by accounting standards.”
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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| IRS990/Desc | 0 | WITH INTEGRITY THE ORGANIZATION ENSURES RESPECT FOR ALL INDIVIDUALS AND COMMUNITIES BY VALUING OTHERS, TREATING THEM WITH DIGNITY, AND PROMOTING ETHICAL BEHAVIOR IN ALL ACTIVITIES. THE ORGANIZATION PROVIDES A SAFE ENVIRONMENT WHERE PARTICIPANTS PURSUE POSITIVE RELATIONSHIPS AND ACCESS TO EQUITABLE, FAIR, AND DIVERSE ACTIVITIES. STUDENTS ARE CHALLENGED TO ATTAIN PERSONAL ACADEMIC EXCELLENCE THROUGH PARTICIPATION, COMPETITION, AND TEAMWORK. CHARACTER AND CONFIDENCE ARE STRENGTHENED THROUGH SPORTSMANSHIP, LEADERSHIP, AND SERVICE. |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THIS ASSOCIATION SHALL PLAN, SUPERVISE, AND ADMINISTER THE INTERSCHOLASTIC ACTIVITIES APPROVED AND DELEGATED BY THE SCHOOL DISTRICTS' BOARD OF DIRECTORS. |
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| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7350 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 3163 |
| IRS990/NoncashContributionsAmt | 0 | 17000 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 100863 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 602114 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 702977 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 97362 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 97362 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 971497 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1327412 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 77431 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 77431 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 154862 |
| IRS990/OtherExpensesGrp/Desc | 0 | STATE TOURNAMENTS |
| IRS990/OtherExpensesGrp/Desc | 1 | TROPHIES AND REWARDS |
| IRS990/OtherExpensesGrp/Desc | 2 | PUBLICATIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | SPECIAL EVENTS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 424207 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 125406 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 57154 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 56600 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 424207 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 125406 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 57154 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 56600 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 112463 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 711300 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 711300 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ACADEMIC AWARDS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16447 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5267 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 16447 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 5267 |
| IRS990/OtherRevenueTotalAmt | 0 | 21714 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 450241 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 450241 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 900482 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 59257 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 59257 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 118514 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 36258 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 36258 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 72516 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 160990 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 68555 |
| IRS990/PrincipalOfficerNm | 0 | MIKE COLBRESE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 711300 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE TOURNAMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEES FROM MEMBER SCHOO |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONFERENCES AND WORKSH |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | EMERALD CITY KICKOFF C |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | PUBLICATIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2767931 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 550258 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 114423 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 19158 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 2204 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2767931 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 550258 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 114423 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 19158 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 2204 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 207859 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 190344 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8643 |
| IRS990/PYOtherExpensesAmt | 0 | 2679746 |
| IRS990/PYOtherRevenueAmt | 0 | 23910 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3510277 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -530063 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1410662 |
| IRS990/PYTotalExpensesAmt | 0 | 4280752 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3750689 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 358785 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 7350 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3475688 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1468152 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1453332 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1192734 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 207859 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 186745 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1314838 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 21733 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2923909 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 34625 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14818 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12952 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 13767 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12749 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 88911 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 3453974 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 3510277 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3537188 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3537318 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4514660 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 18553417 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 34625 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 14818 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12952 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 13767 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 12749 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 88911 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00410 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00330 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 21714 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 21714 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99490 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99200 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 21477326 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 4646708 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3718136 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3723933 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4852156 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4536393 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 21477326 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.