Civic Intelligence

Association of Washington Cities Employee Benefit Trust

990 • Fiscal year 2021 • EIN 91-1338775

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 12, 2022

1076 S Franklin StreetOlympia, WA 98501-1346

(360) 753-4137

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.25x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.15x

Higher debt load relative to revenue than 71% of similar nonprofits.

2021 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2021

Net Margin

23rd percentile

-2.2%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2021

Top Officer Pay

63rd percentile

$170,332

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2021 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2021

Asset Growth

29th percentile

2.5%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)9 • $250M-$1B nonprofits • Annualized from 2020 to 2021

Revenue Growth

39th percentile

2.8%

Faster revenue growth than 39% of similar nonprofits.

2021 filings • 501(c)9 • $250M-$1B nonprofits • Annualized from 2020 to 2021

Assets

Up

$141,417,747

Up $3,464,944 (+2.5%) from 2020

Net Assets

Down

$105,954,144

Down $5,815,766 (-5.2%) from 2020

Liabilities

Up

$35,463,603

Up $9,280,710 (+35%) from 2020

Revenue

Up

$232,341,718

Up $6,432,624 (+2.8%) from 2020

Expenses

Up

$237,516,511

Up $28,156,889 (+13%) from 2020

Net Income

Down

-$5,174,793

Down $21,724,265 (-131%) from 2020

Historical Trend

Balance Sheet Trend

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

$200M$100M$0-$100M-$200MAssets 2010: $67,611,934Liabilities 2010: $170,821,593Net Assets 2010: -$103,209,6592010Assets 2011: $70,257,277Liabilities 2011: $88,778,945Net Assets 2011: -$18,521,6682011Assets 2012: $83,240,041Liabilities 2012: $149,509,500Net Assets 2012: -$66,269,4592012Assets 2013: $84,077,719Liabilities 2013: $37,762,262Net Assets 2013: $46,315,4572013Assets 2014: $106,440,257Liabilities 2014: $29,045,423Net Assets 2014: $77,394,8342014Assets 2015: $104,402,046Liabilities 2015: $31,098,630Net Assets 2015: $73,303,4162015Assets 2016: $107,372,789Liabilities 2016: $37,063,772Net Assets 2016: $70,309,0172016Assets 2017: $115,861,813Liabilities 2017: $36,727,846Net Assets 2017: $79,133,9672017Assets 2018: $121,446,262Liabilities 2018: $29,811,328Net Assets 2018: $91,634,9342018Assets 2019: $122,516,228Liabilities 2019: $29,791,115Net Assets 2019: $92,725,1132019Assets 2020: $137,952,803Liabilities 2020: $26,182,893Net Assets 2020: $111,769,9102020Assets 2021: $141,417,747Liabilities 2021: $35,463,603Net Assets 2021: $105,954,1442021Assets 2022: $139,976,765Liabilities 2022: $37,638,284Net Assets 2022: $102,338,4812022Assets 2023: $150,629,045Liabilities 2023: $36,448,703Net Assets 2023: $114,180,3422023Assets 2024: $141,318,273Liabilities 2024: $49,275,743Net Assets 2024: $92,042,5302024

Highlighted filing

2021

Assets$141,417,747
Liabilities$35,463,603
Net Assets$105,954,144

Operations Trend

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

$400M$300M$200M$100M$0-$100MExpenses 2010: $264,547,1882010Expenses 2011: $138,945,0602011Expenses 2012: $265,452,5322012Revenue 2013: $208,660,681Expenses 2013: $93,067,656Net Income 2013: $115,593,0252013Revenue 2014: $209,159,697Expenses 2014: $178,511,503Net Income 2014: $30,648,1942014Revenue 2015: $217,997,360Expenses 2015: $219,371,659Net Income 2015: -$1,374,2992015Revenue 2016: $216,108,067Expenses 2016: $220,856,708Net Income 2016: -$4,748,6412016Revenue 2017: $223,255,331Expenses 2017: $214,419,222Net Income 2017: $8,836,1092017Revenue 2018: $214,754,947Expenses 2018: $199,509,459Net Income 2018: $15,245,4882018Revenue 2019: $231,330,018Expenses 2019: $234,461,998Net Income 2019: -$3,131,9802019Revenue 2020: $225,909,094Expenses 2020: $209,359,622Net Income 2020: $16,549,4722020Revenue 2021: $232,341,718Expenses 2021: $237,516,511Net Income 2021: -$5,174,7932021Revenue 2022: $244,232,755Expenses 2022: $241,437,641Net Income 2022: $2,795,1142022Revenue 2023: $273,341,258Expenses 2023: $264,602,893Net Income 2023: $8,738,3652023Revenue 2024: $299,534,734Expenses 2024: $321,721,817Net Income 2024: -$22,187,0832024

Highlighted filing

2021

Revenue$232,341,718
Expenses$237,516,511
Net Income-$5,174,793
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 12, 2022
Return Version
2021v4.2
Gross Receipts
$309,567,497
Mission and Program Overview

Mission

To provide quality benefit programs and insurance services to washington cities and towns in an efficient and cost-effective manner through timely information, technical assistance, member education and advocacy.

See form 990, part iii, line 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$112,949,219$114,746,799▲ $1,797,580
Cap Stk Tr Prin Current Funds$111,769,910$105,954,144▼ $5,815,766
Savings and Temporary Cash Investments$21,589,289$24,158,765▲ $2,569,476
Prepaid Expenses and Deferred Charges$28,923$315,552▲ $286,629
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$137,952,803$141,417,747▲ $3,464,944
Other Assets Total$3,385,372$2,196,631▼ $1,188,741
Liabilities
Other Liabilities$22,164,517$32,334,739▲ $10,170,222
Deferred Revenue$2,202,956$2,224,271▲ $21,315
Accounts Payable and Accrued Expenses$1,815,420$904,593▼ $910,827
Total Liabilities$26,182,893$35,463,603▲ $9,280,710
Net Assets / Fund Balance
Total Net Assets Fund Balance$111,769,910$105,954,144▼ $5,815,766
Total Liabilities and Net Assets / Fund Balance$137,952,803$141,417,747▲ $3,464,944

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$34,771,814--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Amy OckerlanderAwc Trustee$24,000$24,000
Glenn JohnsonChair & Se Region Trustee$17,000$17,000
Dorothy KnaussVice Chair & Awc Trustee (until 7/21)$10,292$10,292

Board Members and Trustees

NameTitle
Emily SchuhEbac Chair
Jennifer GorsuchEbac Vice Chair
Cynthia PrattAwc Trustee
Paul SchmidtNe Region Trustee
Julie StruckNw Region Trustee
Neil Johnson JrSw Region Trustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Association Of Wa CitiesService Provider1076 FRANKLIN ST SE, Olympia, WA 98501$5,404,371
Castlight Health INCHealth Management Services50 CALIFORNIA ST 18TH FLOOR, San Francisco, CA 94111$1,045,207
Vimly Benefit SolutionsAdministrative Services12121 HARBOUR REACH DRIVE STE 105, Mukilteo, WA 98275$920,606
Aon Consulting INCConsulting ServicesPO BOX 95135, Chicago, IL 60694$302,741
Perkins Coie LLPLegal ServicesPO BOX 2646433, Seattle, WA 98124$229,266
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$229,634,402
Investment Income
$2,707,316
Other Revenue
$0
Change in Net Assets
$-5,174,793

Audited Revenue Reconciliation

Revenue per Audited Statements
$232,341,718
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-640,973
Total Revenue per Audited Statements
$231,700,745
Total Revenue per Form 990
$232,341,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,673,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$227,843,311
Fees for Services Other---$486,032
Office Expenses---$361,415
Fees for Services Legal---$289,418
Fees for Service Investment Mgmnt Fees---$264,617
Other Expenses---$164,491
Insurance---$127,001
Fees for Services Accounting---$72,809
Advertising---$31,180
Travel---$17,958
Conferences and Meetings---$4,919
Total Functional Expenses$0$0$0$237,516,511

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$237,516,511
Total Expenses per Audited Statements$237,516,511
Total Expenses per Form 990$237,516,511
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Claims Incurred But Not Yet Paid$21,532,000
Claims Payable$10,802,739
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No

Governance Explanations

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

At the board of trustees meeting, cpa firm presents form 990 allowing the board to review, ask questions, and comment.

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

1. Procedures. A. Prior to awc trust board of trustees or committee action on a contract or transaction involving a conflict of interest, a "responsible person having a conflict of interest and who is in attendance at the meeting shall disclose all facts material to the conflict of interest. Such disclosure shall be reflected in the minutes of the meeting. B. A responsible person who plans not to attend a meeting at which he or she has reason to believe that the awc trust board of trustees or committee will act on a matter in which the responsible person has a conflict of interest shall disclose to the chair of the meeting all facts material to the conflict of interest. The chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting. C. A responsible person who has a conflict of interest shall not participate in or be permitted to hear the awc trust board of trustees or committee's discussion of the matter except to disclose material facts and to respond to questions. Such person shall not attempt to exert his or her personal influence with respect to the matter, either at or outside the meeting. D. A responsible person who has a conflict of interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining the presence of a quorum for purposes of the vote. The person having a conflict of interest may not vote on the contract or transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot. Such person's ineligibility to vote shall be reflected in the minutes of the meeting. E. Responsible persons who are not members of the awc trust board of trustees, or who have a conflict of interest with respect to a contract or transaction that is not the subject of awc trust board of trustees or committee action, shall disclose to the awc trust chair or the association of washington cities ceo, as applicable, or the association of washington cities ceo's designee, any conflict of interest that such responsible person has with respect to a contract or transaction. Such disclosure shall be made as soon as the conflict of interest is known to the responsible person. The responsible person shall refrain from any action that may affect the awc trust's participation in such contract or transaction. In the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict shall disclose the circumstances to the awc trust chair or the association of washington cites ceo, as applicable, or the association of washington cities ceo's designee, who shall determine whether there exists a conflict of interest that is subject to this policy. 2. Confidentiality. Each responsible person shall exercise care not to disclose confidential information acquired in connection with such status or information the disclosure of which might be adverse to the interests of the awc trust. Furthermore, a responsible person shall not disclose or use information relating to the business of the awc trust for the personal profit or advantage of the responsible person or a family member. Note: a "responsible person" is any awc trust party or person serving as an officer, employee or member of the board of directors of the association of washington cities.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Form 990, Part VII, Section A

Board member related party compensation is from organizations that are contributing employers to the trust. The compensation is for the board member's position and duties with the contributing employer organization and not for their position or duties with the trust. The trust made a reasonable effort to collect related party compensation via email requests including follow up. The information the trust was able to collect is reported on part vii, section a.

Filing and Contact Details

Filer

Filer Name
Association of Washington Cities
EIN
91-1338775
Phone
3607534137
Address
1076 S FRANKLIN STREET, OLYMPIA, WA 98501-1346

Signing Officer

Name
Deanna Dawson
Title
CEO
Phone
3607534137
Signed
2022-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Johnson
Formed
1970
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
23

Preparer

Firm
Moss Adams Llp
Address
1301 A STREET SUITE 600, TACOMA, WA 98402-4205
Preparer
Emina O Cresswell CPA
Phone
2535724100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The internal revenue service has determined and informed the trust by a letter dated june 20, 1989, the trust and related trust are designed in accordance with applicable sections of the internal revenue code (irc). Although the trust has been amended since receiving the determination letter, the trust administrator believes the trust is designed and is currently being operated in compliance with the applicable requirements of the irc. In accordance with requirements related to accounting for uncertainties in taxes, the trust has determined that they have no uncertain tax positions at december 31, 2021 and 2020.

Raw XML AppendixShowing 400 of 721 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/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR & SE REGION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR & AWC TRUSTEE (UNTIL 7/21)
IRS990/Form990PartVIISectionAGrp/TitleTxt2EBAC CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3EBAC VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4NW REGION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5AWC TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SW REGION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7NE REGION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8AWC TRUSTEE
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/MissionDesc0TO PROVIDE QUALITY BENEFIT PROGRAMS AND INSURANCE SERVICES TO WASHINGTON CITIES AND TOWNS IN AN EFFICIENT AND COST-EFFECTIVE MANNER THROUGH TIMELY INFORMATION, TECHNICAL ASSISTANCE, MEMBER EDUCATION AND ADVOCACY.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherExpensesGrp/Desc1HEALTH MANAGEMENT
IRS990/OtherExpensesGrp/Desc2MEMBER EDUCATION/TRAINI
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IRS990/PrincipalOfficerNm0GLENN JOHNSON
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IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt257794
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IRS990/PYOtherRevenueAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010802739
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121532000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CLAIMS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLAIMS INCURRED BUT NOT YET PAID
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt024301700
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt155673285
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt234771814
IRS990ScheduleD/OtherSecuritiesGrp/Desc0POOLED COMMON AND COLLECTIVE FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1BONDS AND NOTES
IRS990ScheduleD/OtherSecuritiesGrp/Desc2MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/RevenueNotReportedAmt0-640973
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0232341718
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED THE TRUST BY A LETTER DATED JUNE 20, 1989, THE TRUST AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC). ALTHOUGH THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER, THE TRUST ADMINISTRATOR BELIEVES THE TRUST IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. IN ACCORDANCE WITH REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN TAXES, THE TRUST HAS DETERMINED THAT THEY HAVE NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2021 AND 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0114746799
IRS990ScheduleD/TotalExpensesPerForm990Amt0237516511
IRS990ScheduleD/TotalLiabilityAmt032334739
IRS990ScheduleD/TotalRevenuePerForm990Amt0232341718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0231700745
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0237516511
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt016459
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt09193
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JENNIFER GORSUCH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EBAC VICE CHAIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0170332
IRS990ScheduleJ/SeverancePaymentInd00
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT THE BOARD OF TRUSTEES MEETING, CPA FIRM PRESENTS FORM 990 ALLOWING THE BOARD TO REVIEW, ASK QUESTIONS, AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11. PROCEDURES. A. PRIOR TO AWC TRUST BOARD OF TRUSTEES OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A "RESPONSIBLE PERSON HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. B. A RESPONSIBLE PERSON WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE AWC TRUST BOARD OF TRUSTEES OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE RESPONSIBLE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE CHAIR OF THE MEETING ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. C. A RESPONSIBLE PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE AWC TRUST BOARD OF TRUSTEES OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. D. A RESPONSIBLE PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. E. RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE AWC TRUST BOARD OF TRUSTEES, OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF AWC TRUST BOARD OF TRUSTEES OR COMMITTEE ACTION, SHALL DISCLOSE TO THE AWC TRUST CHAIR OR THE ASSOCIATION OF WASHINGTON CITIES CEO, AS APPLICABLE, OR THE ASSOCIATION OF WASHINGTON CITIES CEO'S DESIGNEE, ANY CONFLICT OF INTEREST THAT SUCH RESPONSIBLE PERSON HAS WITH RESPECT TO A CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL BE MADE AS SOON AS THE CONFLICT OF INTEREST IS KNOWN TO THE RESPONSIBLE PERSON. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE AWC TRUST'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE AWC TRUST CHAIR OR THE ASSOCIATION OF WASHINGTON CITES CEO, AS APPLICABLE, OR THE ASSOCIATION OF WASHINGTON CITIES CEO'S DESIGNEE, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. 2. CONFIDENTIALITY. EACH RESPONSIBLE PERSON SHALL EXERCISE CARE NOT TO DISCLOSE CONFIDENTIAL INFORMATION ACQUIRED IN CONNECTION WITH SUCH STATUS OR INFORMATION THE DISCLOSURE OF WHICH MIGHT BE ADVERSE TO THE INTERESTS OF THE AWC TRUST. FURTHERMORE, A RESPONSIBLE PERSON SHALL NOT DISCLOSE OR USE INFORMATION RELATING TO THE BUSINESS OF THE AWC TRUST FOR THE PERSONAL PROFIT OR ADVANTAGE OF THE RESPONSIBLE PERSON OR A FAMILY MEMBER. NOTE: A "RESPONSIBLE PERSON" IS ANY AWC TRUST PARTY OR PERSON SERVING AS AN OFFICER, EMPLOYEE OR MEMBER OF THE BOARD OF DIRECTORS OF THE ASSOCIATION OF WASHINGTON CITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBER RELATED PARTY COMPENSATION IS FROM ORGANIZATIONS THAT ARE CONTRIBUTING EMPLOYERS TO THE TRUST. THE COMPENSATION IS FOR THE BOARD MEMBER'S POSITION AND DUTIES WITH THE CONTRIBUTING EMPLOYER ORGANIZATION AND NOT FOR THEIR POSITION OR DUTIES WITH THE TRUST. THE TRUST MADE A REASONABLE EFFORT TO COLLECT RELATED PARTY COMPENSATION VIA EMAIL REQUESTS INCLUDING FOLLOW UP. THE INFORMATION THE TRUST WAS ABLE TO COLLECT IS REPORTED ON PART VII, SECTION A.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII, SECTION A
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CITY OF ABERDEEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ADAMS COUNTY MOSQUITO CONTROL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CITY OF AIRWAY HEIGHTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3TOWN OF ALBION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4CITY OF ALGONA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5TOWN OF ALMIRA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6CITY OF ANACORTES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7CITY OF ARLINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8ASSOCIATION OF WASHINGTON CITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9CITY OF ASOTIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt10CITY OF AUBURN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt11CITY OF BAINBRIDGE ISLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt12CITY OF BATTLE GROUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt13TOWN OF BEAUX ARTS VILLAGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt14CITY OF BELLINGHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt15BENTON CLEAN AIR AGENCY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt16BENTON-FRANKLIN COUNCIL OF GOVERNMENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt17CITY OF BINGEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt18CITY OF BLACK DIAMOND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt19CITY OF BLAINE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt20CITY OF BONNEY LAKE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt21CITY OF BOTHELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt22CITY OF BREMERTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt23CITY OF BRIDGEPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt24CITY OF BRIER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt25CITY OF BUCKLEY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt26TOWN OF BUCODA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt27CITY OF BURIEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt28CITY OF BURLINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt29CITY OF CAMAS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt30TOWN OF CARBONADO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt31CITY OF CARNATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt32CASCADE WATER ALLIANCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt33CITY OF CASTLE ROCK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt34TOWN OF CATHLAMET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt35CITY OF CENTRALIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt36CITY OF CHEHALIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt37CITY OF CHELAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt38CITY OF CHENEY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt39CITY OF CHEWELAH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt40CITY OF CLARKSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt41CITY OF CLE ELUM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt42CITY OF CLYDE HILL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt43CITY OF COLFAX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt44CITY OF COLLEGE PLACE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt45TOWN OF COLTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt46COLUMBIA COUNTY PUBLIC TRANSPORTATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt47CITY OF COLVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt48TOWN OF CONCONULLY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt49TOWN OF CONCRETE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt50CITY OF CONNELL

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$141$49.3$92.0$300$322$22.2
2023Detailed filing. Detailed filing data is available for this year.$151$36.4$114$273$265$8.74
2022Detailed filing. Detailed filing data is available for this year.$140$37.6$102$244$241$2.80
2021Detailed filing. Detailed filing data is available for this year.$141$35.5$106$232$238$5.17
2020Detailed filing. Detailed filing data is available for this year.$138$26.2$112$226$209$16.5
2019Detailed filing. Detailed filing data is available for this year.$123$29.8$92.7$231$234$3.13
2018Detailed filing. Detailed filing data is available for this year.$121$29.8$91.6$215$200$15.2
2017Detailed filing. Detailed filing data is available for this year.$116$36.7$79.1$223$214$8.84
2016Detailed filing. Detailed filing data is available for this year.$107$37.1$70.3$216$221$4.75
2015Detailed filing. Detailed filing data is available for this year.$104$31.1$73.3$218$219$1.37
2014Detailed filing. Detailed filing data is available for this year.$106$29.0$77.4$209$179$30.6
2013Detailed filing. Detailed filing data is available for this year.$84.1$37.8$46.3$209$93.1$116
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.2$150$66.3$265
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$70.3$88.8$18.5$139
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$67.6$171$103$265
Peer Organizations

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