Civic Intelligence

Wa State Association of Fire Chiefs

990 • Fiscal year 2021 • EIN 91-0829023

Oct 01, 2020 to Sep 30, 2021 • Filed on Dec 08, 2021

605 11th Avenue SE STE 211Olympia, WA 98501

(360) 352-0161

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.25x

Higher debt load relative to assets than 72% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.12x

Higher debt load relative to revenue than 56% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Net Margin

81st percentile

28%

Higher net margin than 81% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

62nd percentile

$81,338

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Asset Growth

94th percentile

85%

Faster asset growth than 94% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

45th percentile

4.2%

Faster revenue growth than 45% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$279,275

Up $128,614 (+85%) from 2020

Net Assets

Up

$208,603

Up $158,920 (+320%) from 2020

Liabilities

Down

$70,672

Down $30,306 (-30%) from 2020

Revenue

Up

$568,135

Up $23,059 (+4.2%) from 2020

Expenses

Down

$409,215

Down $170,397 (-29%) from 2020

Net Income

Up

$158,920

Up $193,456 (+560%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $100,822Liabilities 2010: $11,715Net Assets 2010: $89,1072010Assets 2011: $146,032Liabilities 2011: $12,168Net Assets 2011: $133,8642011Assets 2012: $209,070Liabilities 2012: $6,749Net Assets 2012: $202,3212012Assets 2013: $228,899Liabilities 2013: $6,008Net Assets 2013: $222,8912013Assets 2014: $217,577Liabilities 2014: $968Net Assets 2014: $216,6092014Assets 2015: $137,022Liabilities 2015: $250Net Assets 2015: $136,7722015Assets 2016: $111,102Liabilities 2016: $397Net Assets 2016: $110,7052016Assets 2017: $43,303Liabilities 2017: $24,188Net Assets 2017: $19,1152017Assets 2018: $83,607Liabilities 2018: $21,716Net Assets 2018: $61,8912018Assets 2019: $136,355Liabilities 2019: $52,117Net Assets 2019: $84,2382019Assets 2020: $150,661Liabilities 2020: $100,978Net Assets 2020: $49,6832020Assets 2021: $279,275Liabilities 2021: $70,672Net Assets 2021: $208,6032021Assets 2022: $428,483Liabilities 2022: $1,029Net Assets 2022: $427,4542022Assets 2023: $473,032Liabilities 2023: $2,151Net Assets 2023: $470,8812023Assets 2024: $798,450Liabilities 2024: $11,623Net Assets 2024: $786,8272024

Highlighted filing

2021

Assets$279,275
Liabilities$70,672
Net Assets$208,603

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $654,3622010Expenses 2011: $641,8472011Expenses 2012: $637,1782012Expenses 2013: $715,2072013Revenue 2014: $790,515Expenses 2014: $744,365Net Income 2014: $46,1502014Revenue 2015: $718,193Expenses 2015: $797,710Net Income 2015: -$79,5172015Revenue 2016: $677,925Expenses 2016: $707,946Net Income 2016: -$30,0212016Revenue 2017: $701,424Expenses 2017: $760,236Net Income 2017: -$58,8122017Revenue 2018: $823,318Expenses 2018: $784,571Net Income 2018: $38,7472018Revenue 2019: $853,374Expenses 2019: $847,774Net Income 2019: $5,6002019Revenue 2020: $545,076Expenses 2020: $579,612Net Income 2020: -$34,5362020Revenue 2021: $568,135Expenses 2021: $409,215Net Income 2021: $158,9202021Revenue 2022: $808,673Expenses 2022: $652,367Net Income 2022: $156,3062022Revenue 2023: $892,245Expenses 2023: $849,010Net Income 2023: $43,2352023Revenue 2024: $1,247,958Expenses 2024: $922,051Net Income 2024: $325,9072024

Highlighted filing

2021

Revenue$568,135
Expenses$409,215
Net Income$158,920
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Dec 8, 2021
Return Version
2020v4.1
Gross Receipts
$568,135
Mission and Program Overview

Mission

To be a source of information and education to its members and to take a lead role in influencing issues and affecting the fire service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$49,683$208,603▲ $158,920
Cash and Non-Interest-Bearing Accounts$23,205$129,109▲ $105,904
Savings and Temporary Cash Investments$95,528$122,046▲ $26,518
Land, Buildings, and Equipment, Net$30,428$27,620▼ $2,808
Prepaid Expenses and Deferred Charges$1,000--
Investments in Publicly Traded Securities$500$500→ $0
Total Assets$150,661$279,275▲ $128,614
Liabilities
Mortgage Notes Payable Secured by Investment Property$99,900$52,462▼ $47,438
Other Liabilities$1,078$18,210▲ $17,132
Total Liabilities$100,978$70,672▼ $30,306
Net Assets / Fund Balance
Total Net Assets Fund Balance$49,683$208,603▲ $158,920
Total Liabilities and Net Assets / Fund Balance$150,661$279,275▲ $128,614

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,620$108,768$126,388
Equipment-$28,643$28,643
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve WrightExecutive DirectorFT$81,338$81,338

Board Members and Trustees

NameTitle
Jim WalkowskiImmediate Past President
Mark CorreiraPresident
Hank TeranVice President
Chuck LeBlancEx Offcio
Dave KokotEx Offcio
Ben AndrewsPosition 1
Matt MorrisPosition 2
Aaron MarkhamPosition 3
Lonnie RashPosition 4
Kevin OBrienPosition 5
Kristan MaurerPosition 6
Jim KambeitzPosition 7
Rocky EastmanPosition 8
Steve BrooksWestern FC WA State Represent
Revenue and Support

Revenue Composition

Contributions and Grants
$457,944
Program Service Revenue
$109,143
Investment Income
$673
Other Revenue
$375
Change in Net Assets
$158,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$260,397
Other Expenses$148,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,052--$123,052
Current Officers, Directors, Trustees, and Key Employees$81,338--$81,338
Fees for Services Lobbying$60,600--$60,600
Other Employee Benefits$28,204--$28,204
Payroll Taxes$20,360--$20,360
Office Expenses$18,335--$18,335
Occupancy$17,044--$17,044
Other Expenses$16,091--$16,091
Information Technology$13,813--$13,813
Pension Plan Contributions$7,443--$7,443
Fees for Services Accounting$6,750--$6,750
Insurance$6,717--$6,717
Fees for Services Other$3,978--$3,978
Depreciation Depletion$2,808--$2,808
Fees for Services Legal$1,325--$1,325
Advertising$853--$853
Conferences and Meetings$504--$504
Total Functional Expenses$409,215$0$0$409,215
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Wildfire Initiative Award$10,000
Lincoln Community Credit Card$8,200
Payroll Liabilities$10
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The organization consists of active members, life members and retired members. Only active members are voting members.

Member election for additional members Part VI line 7A

The organization is governed by a board of directors consisting of a president, vice president, board representative, state vice president to Western Fire Chiefs Association and eight directors. The officers and board are elected for two-year terms; the State Vice President to the Western Fire Chiefs Association is elected to a three year term. All elections are held at the associations annual meeting.

Form 990 governing body review Part VI line 11

A copy of Form 990 is provided to the executive committee for review before filing.

Other officer or key employee compensation Part VI line 15B

The board members are volunteers with no compensation with the exception of the executive director. Staff members compensation is set by the full board of directors on an annual basis.

Governing documents etc available to public Part VI line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
WA State Association of Fire Chiefs
EIN
91-0829023
Address
605 11th Avenue SE STE 211, Olympia, WA 98501

Signing Officer

Name
Steve Wright
Title
Executive Direc
Phone
3603520161
Signed
2021-12-08
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
58

Preparer

Firm
Budd Bay CPA Inc PS
Address
PO Box 245, Olympia, WA 98507
Preparer
Gary J Merz CPA
Phone
3607869515
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Position 5
IRS990/Form990PartVIISectionAGrp/TitleTxt2Western FC WA State Represent
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Immediate Past President
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IRS990/OfficeExpensesGrp/ProgramServicesAmt018335
IRS990/OfficeExpensesGrp/TotalAmt018335
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028204
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028204
IRS990/OtherExpensesGrp/Desc0Special Events
IRS990/OtherExpensesGrp/ProgramServicesAmt016091
IRS990/OtherExpensesGrp/TotalAmt016091
IRS990/OtherLiabilitiesGrp/BOYAmt01078
IRS990/OtherLiabilitiesGrp/EOYAmt018210
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Advertising
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0375
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0375
IRS990/OtherRevenueTotalAmt0375
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0123052
IRS990/OtherSalariesAndWagesGrp/TotalAmt0123052
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt020360
IRS990/PayrollTaxesGrp/TotalAmt020360
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07443
IRS990/PensionPlanContributionsGrp/TotalAmt07443
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1561000
IRS990/ProgramServiceRevenueGrp/BusinessCd2451211
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ConfSeminarsWrkshps
IRS990/ProgramServiceRevenueGrp/Desc1Management Fees
IRS990/ProgramServiceRevenueGrp/Desc2Book Sale Commissions
IRS990/ProgramServiceRevenueGrp/Desc3Miscellaneous
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085325
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21238
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21238
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32580
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0320200
IRS990/PYInvestmentIncomeAmt0375
IRS990/PYOtherExpensesAmt0313908
IRS990/PYOtherRevenueAmt0575
IRS990/PYProgramServiceRevenueAmt0223926
IRS990/PYRevenuesLessExpensesAmt0-34536
IRS990/PYSalariesCompEmpBnftPaidAmt0265704
IRS990/PYTotalExpensesAmt0579612
IRS990/PYTotalRevenueAmt0545076
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0158920
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt049683
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0208603
IRS990/SavingsAndTempCashInvstGrp/BOYAmt095528
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0122046
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt017620
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0108768
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0126388
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028643
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028643
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt210000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lincoln Community Credit Card
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Wildfire Initiative Award
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027620
IRS990ScheduleD/TotalLiabilityAmt018210
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization consists of active members, life members and retired members. Only active members are voting members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization is governed by a board of directors consisting of a president, vice president, board representative, state vice president to Western Fire Chiefs Association and eight directors. The officers and board are elected for two-year terms; the State Vice President to the Western Fire Chiefs Association is elected to a three year term. All elections are held at the associations annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy of Form 990 is provided to the executive committee for review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board members are volunteers with no compensation with the exception of the executive director. Staff members compensation is set by the full board of directors on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0150661
IRS990/TotalAssetsEOYAmt0279275
IRS990/TotalAssetsGrp/BOYAmt0150661
IRS990/TotalAssetsGrp/EOYAmt0279275
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0457944
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0409215
IRS990/TotalFunctionalExpensesGrp/TotalAmt0409215
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0100978
IRS990/TotalLiabilitiesEOYAmt070672
IRS990/TotalLiabilitiesGrp/BOYAmt0100978
IRS990/TotalLiabilitiesGrp/EOYAmt070672
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt049683
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0208603
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0409215
IRS990/TotalProgramServiceRevenueAmt0109143
IRS990/TotalReportableCompFromOrgAmt081338
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0110191
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0568135
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt058
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0150661
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0279275
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WSAFC.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steve Wright

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.01$0.79$1.25$0.92$0.33
2023Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$0.89$0.85$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$0.81$0.65$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.28$0.07$0.21$0.57$0.41$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.10$0.05$0.55$0.58$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.05$0.08$0.85$0.85$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.02$0.06$0.82$0.78$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.02$0.02$0.70$0.76$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$0.68$0.71$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.72$0.80$0.08
2014Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.79$0.74$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.01$0.22$0.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.01$0.20$0.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.13$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.01$0.09$0.65