Civic Intelligence

Washington Assn of Building Officials

EIN 91-1189556 • 501(c)6 • Olympia, WA

Profile

Mission Statement: Leading the way to excellence in building and life safety.

PO Box 7310Olympia, WA 98507

www.wabo.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

30th percentile

-1.3%

Higher net margin than 30% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

42nd percentile

3.0%

Faster asset growth than 42% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-0.5%

Faster revenue growth than 31% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$2,008,454

Up $59,040 (+3.0%) from 2024

Liabilities

Down

$8,761

Down $7,326 (-46%) from 2024

Net Assets

Up

$1,999,693

Up $66,366 (+3.4%) from 2024

Operations
Liabilities / Revenue20th percentileNet Margin30th percentile

Revenue

Down

$1,159,835

Down $6,148 (-0.5%) from 2024

Expenses

Up

$1,174,495

Up $56,746 (+5.1%) from 2024

Net Income

Down

-$14,660

Down $62,894 (-130%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $613,360Liabilities 2012: $3,279Net Assets 2012: $610,0812012Assets 2013: $822,367Liabilities 2013: $113,223Net Assets 2013: $709,1442013Assets 2014: $787,896Liabilities 2014: $5,980Net Assets 2014: $781,9162014Assets 2015: $913,240Liabilities 2015: $67,551Net Assets 2015: $845,6892015Assets 2016: $1,080,151Liabilities 2016: $116,343Net Assets 2016: $963,8082016Assets 2017: $1,135,307Liabilities 2017: $82,583Net Assets 2017: $1,052,7242017Assets 2018: $1,183,697Liabilities 2018: $66,525Net Assets 2018: $1,117,1722018Assets 2019: $1,247,997Liabilities 2019: $45,640Net Assets 2019: $1,202,3572019Assets 2020: $1,610,623Liabilities 2020: $51,775Net Assets 2020: $1,558,8482020Assets 2021: $1,925,784Liabilities 2021: $9,243Net Assets 2021: $1,916,5412021Assets 2022: $1,681,907Liabilities 2022: $10,347Net Assets 2022: $1,671,5602022Assets 2023: $1,820,589Liabilities 2023: $36,594Net Assets 2023: $1,783,9952023Assets 2024: $1,949,414Liabilities 2024: $16,087Net Assets 2024: $1,933,3272024Assets 2025: $2,008,454Liabilities 2025: $8,761Net Assets 2025: $1,999,6932025

Highlighted filing

2025

Assets$2,008,454
Liabilities$8,761
Net Assets$1,999,693
Open 2025 Filing

Operations Trend

Revenue Growth31st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $695,587Expenses 2012: $648,072Net Income 2012: $47,5152012Revenue 2013: $861,576Expenses 2013: $762,515Net Income 2013: $99,0612013Revenue 2014: $803,655Expenses 2014: $730,882Net Income 2014: $72,7732014Revenue 2015: $809,388Expenses 2015: $745,616Net Income 2015: $63,7722015Revenue 2016: $983,498Expenses 2016: $866,934Net Income 2016: $116,5642016Revenue 2017: $933,584Expenses 2017: $843,433Net Income 2017: $90,1512017Revenue 2018: $943,683Expenses 2018: $872,970Net Income 2018: $70,7132018Revenue 2019: $986,108Expenses 2019: $896,434Net Income 2019: $89,6742019Revenue 2020: $1,025,633Expenses 2020: $862,631Net Income 2020: $163,0022020Revenue 2021: $1,103,939Expenses 2021: $855,606Net Income 2021: $248,3332021Revenue 2022: $934,108Expenses 2022: $982,925Net Income 2022: -$48,8172022Revenue 2023: $1,132,683Expenses 2023: $1,056,993Net Income 2023: $75,6902023Revenue 2024: $1,165,983Expenses 2024: $1,117,749Net Income 2024: $48,2342024Revenue 2025: $1,159,835Expenses 2025: $1,174,495Net Income 2025: -$14,6602025

Highlighted filing

2025

Revenue$1,159,835
Expenses$1,174,495
Net Income-$14,660
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,008,454
Liabilities
$8,761
Net assets
$1,999,693
Revenue
$1,159,835
Expenses
$1,174,495
Net income
-$14,660
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.01$2.00$1.16$1.17$0.01
2024Summary only. Only limited summary data is available for this year.$1.95$0.02$1.93$1.17$1.12$0.05
2023Summary only. Only limited summary data is available for this year.$1.82$0.04$1.78$1.13$1.06$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.01$1.67$0.93$0.98$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.01$1.92$1.10$0.86$0.25
2020Summary only. Only limited summary data is available for this year.$1.61$0.05$1.56$1.03$0.86$0.16
2019Summary only. Only limited summary data is available for this year.$1.25$0.05$1.20$0.99$0.90$0.09
2018Summary only. Only limited summary data is available for this year.$1.18$0.07$1.12$0.94$0.87$0.07
2017Summary only. Only limited summary data is available for this year.$1.14$0.08$1.05$0.93$0.84$0.09
2016Summary only. Only limited summary data is available for this year.$1.08$0.12$0.96$0.98$0.87$0.12
2015Summary only. Only limited summary data is available for this year.$0.91$0.07$0.85$0.81$0.75$0.06
2014Summary only. Only limited summary data is available for this year.$0.79$0.01$0.78$0.80$0.73$0.07
2013Summary only. Only limited summary data is available for this year.$0.82$0.11$0.71$0.86$0.76$0.10
2012Summary only. Only limited summary data is available for this year.$0.61$0.00$0.61$0.70$0.65$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$1,209,684
Mission and Program Overview

Mission

Mission Statement: Leading the way to excellence in building and life safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,933,327$1,999,693▲ $66,366
Investments in Publicly Traded Securities$1,477,044$1,624,375▲ $147,331
Savings and Temporary Cash Investments$152,122$152,504▲ $382
Cash and Non-Interest-Bearing Accounts$247,137$114,560▼ $132,577
Inventories for Sale or Use$41,594$48,319▲ $6,725
Accounts Receivable$6,906$42,226▲ $35,320
Prepaid Expenses and Deferred Charges$24,611$26,470▲ $1,859
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Total Assets$1,949,414$2,008,454▲ $59,040
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$16,087$8,761▼ $7,326
Total Liabilities$16,087$8,761▼ $7,326
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,933,327$1,999,693▲ $66,366
Total Liabilities and Net Assets / Fund Balance$1,949,414$2,008,454▲ $59,040
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Brian Smith CBO ACOChairman
C Andrew Higgins MCP CBO ACOChairman
C Ray Allshouse AIA CBO ACOChairman
James Tumelson CBO MCP ACOChairman
Kurt Aldworth CBO ACOChairman
Micah Chappell MBA CBOChairman
Quyen Thai MCP CBO CFM MPAChairman
Ryan Mumma CBO ACOChairman
Stacy Criswell CBO ACOChairman
Tim Woodard CBO ACOChairman
Trace Justice CBO ACOChairman
Ray Cockerham CBOPresident
Angela Haupt CBOVice President
R Todd Blevins CBOVice President
Andie Lorenz CBO ACOTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
T Jenkins Management Solutions LLCAssociation Management4405 7th Ave SE 205, Lacey, WA 98503$596,390
Revenue and Support

Revenue Composition

Contributions and Grants
$110,424
Program Service Revenue
$962,237
Investment Income
$48,057
Other Revenue
$39,117
All Other Contributions
$9,758
Change in Net Assets
$-14,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,128,253
Grants and Similar Amounts Paid$46,242
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$596,390--$596,390
Conferences and Meetings$183,281--$183,281
Fees for Services Other$162,595--$162,595
Grants to Domestic Individuals$46,242--$46,242
Fees for Services Lobbying$37,744--$37,744
All Other Expenses$19,431--$19,431
Other Expenses$11,633--$11,633
Information Technology$10,746--$10,746
Advertising$9,529--$9,529
Fees for Services Legal$8,955--$8,955
Office Expenses$4,984--$4,984
Travel$3,192--$3,192
Insurance$3,105--$3,105
Total Functional Expenses$1,174,495$0$0$1,174,495
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

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
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Day to day operations of management duties are delegated to its management company, T. Jenkins Management Solutions, LLC.”

Form 990, Part VI, Section A, Line 6

“The organization is a member organization.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is provided to the governing body for review prior to filing.”

Form 990, Part VI, Section C, Line 19

“The bylaws of the organization are posted on the website and are available for review at the office. The charter is available for review at the office. The conflict of interest statement is published on the website and is available in the office. Quarterly financial statements are provided to the governing body and are available to the membership on request. A summary financial packet is provided to the membership attending quarterly meetings. The quarterly meeting packet that include the financial packet are available to the membership on the website. Annual 990 reports are available on request and are published at several websites including Guidestar and the Foundation Center.”

Filing and Contact Details

Filer

Filer Name
Washington Assn of Building Officials
EIN
91-1189556
Phone
3606288669
Address
PO Box 7310, Olympia, WA 98507

Signing Officer

Name
Tara Jenkins
Title
Executive Director
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray Cockerham CBO
Formed
1977
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
80

Preparer

Firm
Tammy Tax Consulting & Co
Address
4405 7th Ave SE Ste 305, Lacey, WA 98503
Preparer
Tam T Nguyen EA
Phone
3604891596
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Jon Siu Consulting (Reserve for Accreditation Program) = -$123”

Form 990, Part XI, Line 9

“Rosenow & Associates (Reserve for WABO WSEC = -$18505”

Explanation of Unrealized Gain Part XI Line 5

“01. Total Equity Market Index Fund - POMIX 10,288.077 Shares with Market Value of $ 673,766.16 on 6/30/2025 - Shares 11,320.392 shares as of 6/28/2024 with Market Value of $657,375.16 Cost Basis $273,742.96 - Unrealized gain as of 6/30/2025 for Total Equity Market Index Fund was $16,391 02. US Treasury Intermediate Index Fund - PRKIX 186,029.064 Shares with Market Value as of 6/30/2025 $950,608.52 - 164,592.126 Shares with Market Value on 6/28/2024 $819,668.79. Cost Basis - $1,065,990.92 - Unrealized gain as of 6/30/2025 for US Treasury Intermediate Index was $130,939.73. $16,391 + $130,939.73 = $147,330.73 - $47,676.87 (Dividends) = $99,653.86 Total Unrealized Gain for investment was $99,653.86”

Form 990 Part IX, Line 11G Explanation of Other.

“(If line 11g amount exceeds 10% of line 25, column (A) amount) (Part IX, line g) Technical consultants who provide on site audits to weld testing facilities, special inspection agencies, & fabrication facilities. Consultants also conduct written and oral interviews and provide technical assistance to the WABO programs.”

Form 990 Part XI Line 9 Explanation of Other Changes N Net Assets

“Rosenow & Associates (Reserve for WABO WSEC - Exam Development - $18,505 Jon Siu Consulting (Reserve for Accreditation Program) - $122.50 Total - $18,627.50”

Raw XML AppendixShowing 400 of 501 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Kurt Aldworth CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm1C Andrew Higgins MCP CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm2C Ray Allshouse AIA CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm3Brian Smith CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm4Micah Chappell MBA CBO
IRS990/Form990PartVIISectionAGrp/PersonNm5Tim Woodard CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm6Angela Haupt CBO
IRS990/Form990PartVIISectionAGrp/PersonNm7R Todd Blevins CBO
IRS990/Form990PartVIISectionAGrp/PersonNm8Stacy Criswell CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm9Ray Cockerham CBO
IRS990/Form990PartVIISectionAGrp/PersonNm10James Tumelson CBO MCP ACO
IRS990/Form990PartVIISectionAGrp/PersonNm11Trace Justice CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm12Ryan Mumma CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm13Andie Lorenz CBO ACO
IRS990/Form990PartVIISectionAGrp/PersonNm14Quyen Thai MCP CBO CFM MPA
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IRS990/MissionDesc0Mission Statement: Leading the way to excellence in building and life safety.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Certification Program for welders, special inspection agencies, special inspectors and off-site fabricators. To establish uniform qualification procedures and testing for certification of welders and welder operators for building officials. SIRP Program assists building officials with requirements of Chapter 17 of the International Building Code by establishing up-to-date qualification criteria and guidelines for registering special inspection agencies, fabrication facilities and for testing and certifying special inspectors. A database of 8,113 welders, 51 weld agencies, 26 special inspection agencies, 415 special inspectors, and 13 fabrication facilities.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Technical Code Development Program, Bookstore, Sponsor, Member Dues, Job Postings & Newsletter Ad. Technical Code Program: A platform provided to review and prepare recommendation positions for state and national code development-related matters for the membership. The committee serves as a technical resources for the executive board and WABO membership on code development. Bookstore - to offer a local source for purchase of code books and code related materials to members and the public. A total of 1,026 books and other documents were sold to our members and the public during the fiscal year. Sponsor: A program for companies to increase their visibility within our organization. Sponsorship funds help offset the costs of meetings, training sessions and new WABO Programs. Member Dues: membership provides members legislative updates, quarterly newsletters, networking opportunities, informational website, discounted rates for meetings, education & books as well as a full time association staff. Job Postings: To offer a local dashboard for job listings for jurisdictions or local company positions. Newsletter Ad: A opportunity for sponsors to advertise in the WABO quarterly newsletter.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Student Welder Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Member Ass. to attend ICC Code Hear
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Member Ass. to attend COAP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3Member Ass. to Attend ICC Meeting
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4Meeting scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5Member attend Education Institute
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt001. Monitoring procedures Part I, Line 2 Members who receive assistance for ICC meetings are asked to submit a reimbursement form with copies of receipts. Members who receive assistance to attend ICC Code Hearings are asked to write a short report of their experience at the meeting along with a reimbursement submittal with copies of receipts. Weld Scholarship recipients are asked to submit a scholarship application along with transcripts, schedule and essay question response. Must have a 3.0 GPA average and complete two quarter of instruction to be eligible. Code Official Accreditation Program (COAP) scholarship recipients are asked to submit a scholarship application and proof of jurisdictional or employer support. Must successfully pass the class to be eligible for scholarship. Legacy Scholarship used for the WABO Education Institute is open to code professionals in the first five years as an active member of WABO. Individuals are required to submit a scholarship application, letter of recommendation and a letter explaining why they chose the building safety profession and what goals they hope to achieve in the next 5 years. Individuals awarded the scholarship must attend the training session.

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