Civic Intelligence

Washington State Patrol Memorial Foundation

EIN 91-1222555 • 501(c)3 • Prosser, WA

Profile

The washington state patrol memorial foundation was founded in 1983 exclusively for charitable, educational, and benevolent purposes under section 501(c)(3) of the internal revenue code. The foundation provides financial assistance to washington state patrol employees who become disabled in the line of duty, to surviving spouses and children of fallen officers and employees who die in the line of duty, and for the families of employees impacted by catastrophic injury or illness. The foundation also has an education scholarship program for employees or dependent children.

PO Box 901Prosser, WA 99350

www.wspmf.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$66,239

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

64th percentile

9.1%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

5.2%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,267,857

Up $189,712 (+9.1%) from 2024

Liabilities

Flat

$2,366

Flat from 2024

Net Assets

Up

$2,265,491

Up $189,712 (+9.1%) from 2024

Revenue

Up

$639,141

Up $31,479 (+5.2%) from 2024

Expenses

Down

$444,444

Down $158,712 (-26%) from 2024

Net Income

Up

$194,697

Up $190,191 (+4221%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $825,843Liabilities 2010: $0Net Assets 2010: $825,8432010Assets 2011: $845,684Liabilities 2011: $0Net Assets 2011: $845,6842011Assets 2012: $951,291Liabilities 2012: $0Net Assets 2012: $951,2912012Assets 2013: $1,005,429Liabilities 2013: $0Net Assets 2013: $1,005,4292013Assets 2014: $1,057,981Liabilities 2014: $0Net Assets 2014: $1,057,9812014Assets 2015: $1,058,787Liabilities 2015: $0Net Assets 2015: $1,058,7872015Assets 2016: $1,073,680Liabilities 2016: $0Net Assets 2016: $1,073,6802016Assets 2017: $1,200,620Liabilities 2017: $0Net Assets 2017: $1,200,6202017Assets 2018: $1,259,732Liabilities 2018: $0Net Assets 2018: $1,259,7322018Assets 2019: $1,263,823Liabilities 2019: $0Net Assets 2019: $1,263,8232019Assets 2020: $1,456,794Liabilities 2020: $0Net Assets 2020: $1,456,7942020Assets 2021: $1,711,905Liabilities 2021: $1,333Net Assets 2021: $1,710,5722021Assets 2022: $1,548,445Liabilities 2022: $2,366Net Assets 2022: $1,546,0792022Assets 2023: $1,808,360Liabilities 2023: $20,885Net Assets 2023: $1,787,4752023Assets 2024: $2,078,145Liabilities 2024: $2,366Net Assets 2024: $2,075,7792024Assets 2025: $2,267,857Liabilities 2025: $2,366Net Assets 2025: $2,265,4912025

Highlighted filing

2025

Assets$2,267,857
Liabilities$2,366
Net Assets$2,265,491

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $142,806Expenses 2010: $157,951Net Income 2010: -$15,1452010Expenses 2011: $121,4672011Expenses 2012: $144,9652012Expenses 2013: $196,8022013Revenue 2014: $193,407Expenses 2014: $173,015Net Income 2014: $20,3922014Revenue 2015: $176,649Expenses 2015: $151,676Net Income 2015: $24,9732015Revenue 2016: $187,753Expenses 2016: $197,411Net Income 2016: -$9,6582016Revenue 2017: $212,708Expenses 2017: $141,349Net Income 2017: $71,3592017Revenue 2018: $219,536Expenses 2018: $159,373Net Income 2018: $60,1632018Revenue 2019: $362,975Expenses 2019: $229,716Net Income 2019: $133,2592019Revenue 2020: $562,248Expenses 2020: $274,350Net Income 2020: $287,8982020Revenue 2021: $383,486Expenses 2021: $222,986Net Income 2021: $160,5002021Revenue 2022: $393,570Expenses 2022: $286,382Net Income 2022: $107,1882022Revenue 2023: $453,308Expenses 2023: $211,912Net Income 2023: $241,3962023Revenue 2024: $607,662Expenses 2024: $603,156Net Income 2024: $4,5062024Revenue 2025: $639,141Expenses 2025: $444,444Net Income 2025: $194,6972025

Highlighted filing

2025

Revenue$639,141
Expenses$444,444
Net Income$194,697

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$0.64$0.44$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.00$2.08$0.61$0.60$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.02$1.79$0.45$0.21$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$0.39$0.29$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.00$1.71$0.38$0.22$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.00$1.46$0.56$0.27$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$0.36$0.23$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$0.22$0.16$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$0.21$0.14$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.19$0.20$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.18$0.15$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$0.19$0.17$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.00$0.85$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$0.14$0.16$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Mar 2, 2026
Return Version
2024v5.2
Gross Receipts
$639,141
Mission and Program Overview

Mission

We, the Washington State Patrol Memorial Foundation, are entrusted to preserve the memory of Washington State Patrol fallen officers and to provide assistance to active and retired Washington State Patrol employees and their families in time of need.

To preserve the memory of Washington State Patrol fallen officers and to provide assistance to active and retired Washington State Patrol employers and their families in times of need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,075,779$2,265,491▲ $189,712
Investments in Publicly Traded Securities$507,373$1,328,092▲ $820,719
Investments Other Securities$840,705--
Inventories for Sale or Use$681,712$821,688▲ $139,976
Cash and Non-Interest-Bearing Accounts$36,012$109,486▲ $73,474
Land, Buildings, and Equipment, Net$12,343$8,591▼ $3,752
Total Assets$2,078,145$2,267,857▲ $189,712
Liabilities
Other Liabilities$2,366$2,366→ $0
Total Liabilities$2,366$2,366→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,075,779$2,265,491▲ $189,712
Total Liabilities and Net Assets / Fund Balance$2,078,145$2,267,857▲ $189,712

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,963$94,667$97,630
Equipment$5,628$52,995$58,623
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Megan KingExecutive Director/ManagerFT$66,239$66,239

Board Members and Trustees

NameTitle
Kelly GregersonPresident
Heather DavisVice-President
Arel SolieDirector
Briar StanleyDirector
Gina MillerDirector
Grant HulteenDirector
Jeffrey HeathDirector
Jonas MastDirector
Kate Lecount-GreenDirector
Kim Triplett-KolerichDirector
Luke VisserDirector
Nick KingDirector
Debbie CarterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$393,390
Program Service Revenue
$0
Investment Income
$112,326
Other Revenue
$133,425
All Other Contributions
$157,549
Change in Net Assets
$194,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$310,209
Total Fundraising Expense$172,245
Grants and Similar Amounts Paid$67,996
Salaries, Compensation, and Employee Benefits$66,239
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$67,996--$67,996
Current Officers, Directors, Trustees, and Key Employees-$66,239-$66,239
Other Expenses$35,227-$142,275$35,227
All Other Expenses$24,444-$39$24,483
Travel$17,042--$17,042
Office Expenses$14,578$250-$14,828
Insurance$5,592--$5,592
Occupancy---$5,135
Depreciation Depletion$3,752--$3,752
Conferences and Meetings-$1,311-$1,311
Fees for Services Accounting$1,300--$1,300
Advertising$999--$999
Total Functional Expenses$199,264$67,800$172,245$444,444
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$168,213$168,213$32,276$135,937
Golf Tournament$8,020$8,020$17,567$-9,547
Total Events$234,881$234,881$194,385$40,496
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$2,366
Other Liabilities-
Unrealized Gain/Loss-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

All washington state patrol employees, active, disabled, and retired, or a surviving dependent or children thereof, are members of the foundation. A contributing member is defined as one who contributes at least five dollars monthly, or the yearly equivalent of five dollars a month. The organization has 841 contributing members.

Form 990, Part VI, Section A, Line 7A

Contributing members are entitled to vote and elect members of the governing board. To be eligible to vote in any election, members must have been a contributor to the foundation for at least ninety 90 days prior to the election.

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

The general manager submits monthly financial reports to the board of directors. The general manager provides the year-end report to the board of directors. The general manager then provides the financial information to the cpa, who prepares the form 990. The cpa provides the general manager a draft filing for board review. The board reviews the draft 990 and provides feedback to the general manager. The general manager provides feedback to cpa for reconciliation. The general manager reviews revised form 990 if applicable. Upon approval by general manager, the cpa electronically files form 990 and sends the general manager a copy for the foundations records.

Form 990, Part VI, Section B, Line 12C

Officers, directors and key employees are required to review the conflict of interest policy upon hire or at the beginning of their term, and annually review and sign the conflict of interest disclosure form. It is the responsibility of the general manager and president to enforce the conflict of interest policy as it applies to the foundation. The general manager shall review the disclosures and shall present an annual report on the status of the conflicts to the board of directors and take other actions as appropriate.

Form 990, Part VI, Section B, Line 15

In november 2021, the board of directors voted to change the title of general manager to executive director. An established salary was discussed and voted on. The board of directors reviewed the executive directors roles and responsibilities set forth in the job description and commensurate salaries, as a result of this review, determined that the washington state employee salary schedule was a fair compensation schedule.

Form 990, Part VI, Section C, Line 18

The form is available for request by anyone.

Form 990, Part VI, Section C, Line 19

The foundation prepares an annual report that is posted on the memorial foundation 91-1222555 washington state patrol organizations website. The annual report is also posted in the washington state patrols daily bulletin and the inside/out monthly publication. The bylaws are posted on the foundations website along with the conflict of interest and whistleblower policies, additionally, the financial summary is provided to the general membership at the general meeting.

Filing and Contact Details

Filer

Filer Name
Washington State Patrol Memorial Foundation
EIN
91-1222555
Phone
3605974411
Address
PO Box 901, Prosser, WA 99350

Signing Officer

Name
Neil Weaver
Title
President
Phone
3605974411
Signed
2026-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Neil Weaver
Formed
1982
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
1

Preparer

Firm
Soelberg Peralta PS
Address
901 Summitview Ave Suite 260, Yakima, WA 98902
Preparer
Mauricio Peralta CPA
Phone
5096547777
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Description of organization mission active and retired washington state patrol employees and their families

Raw XML AppendixShowing 400 of 514 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/Form990PartVIISectionAGrp/PersonNm1Heather Davis
IRS990/Form990PartVIISectionAGrp/PersonNm2Debbie Carter
IRS990/Form990PartVIISectionAGrp/PersonNm3Kelly Gregerson
IRS990/Form990PartVIISectionAGrp/PersonNm4Briar Stanley
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IRS990/Form990PartVIISectionAGrp/PersonNm10Nick King
IRS990/Form990PartVIISectionAGrp/PersonNm11Arel Solie
IRS990/Form990PartVIISectionAGrp/PersonNm12Gina Miller
IRS990/Form990PartVIISectionAGrp/PersonNm13Jeffrey Heath
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director/Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships for Students Attending College
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Financial Assistance for Members
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Financial Assistance to Gadd Family

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