Civic Intelligence

Washington Music Educators Association

990 • Fiscal year 2021 • EIN 91-6029531

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 06, 2021

19105 36th Ave W Ste 213Lynnwood, WA 98036

(425) 712-9632

Siviq Scores

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

Liabilities / Assets

67th percentile

0.12x

Higher debt load relative to assets than 67% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

69th percentile

0.15x

Higher debt load relative to revenue than 69% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

64th percentile

22%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

86th percentile

61%

Faster asset growth than 86% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-63%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$550,894

Up $207,984 (+61%) from 2020

Net Assets

Up

$484,238

Up $211,383 (+77%) from 2020

Liabilities

Down

$66,656

Down $3,399 (-4.9%) from 2020

Revenue

Down

$448,010

Down $777,590 (-63%) from 2020

Expenses

Down

$349,263

Down $977,487 (-74%) from 2020

Net Income

Up

$98,747

Up $199,897 (+198%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $317,362Liabilities 2011: $0Net Assets 2011: $317,3622011Assets 2012: $222,496Liabilities 2012: $0Net Assets 2012: $222,4962012Assets 2013: $406,044Liabilities 2013: $2,401Net Assets 2013: $403,6432013Assets 2014: $434,017Liabilities 2014: $4,303Net Assets 2014: $429,7142014Assets 2015: $443,006Liabilities 2015: $5,578Net Assets 2015: $437,4282015Assets 2016: $423,784Liabilities 2016: $6,655Net Assets 2016: $417,1292016Assets 2017: $538,710Liabilities 2017: $7,744Net Assets 2017: $530,9662017Assets 2018: $335,369Liabilities 2018: $8,711Net Assets 2018: $326,6582018Assets 2019: $384,283Liabilities 2019: $10,278Net Assets 2019: $374,0052019Assets 2020: $342,910Liabilities 2020: $70,055Net Assets 2020: $272,8552020Assets 2021: $550,894Liabilities 2021: $66,656Net Assets 2021: $484,2382021Assets 2022: $323,514Liabilities 2022: $13,709Net Assets 2022: $309,8052022Assets 2023: $495,623Liabilities 2023: $16,818Net Assets 2023: $478,8052023Assets 2024: $417,596Liabilities 2024: $40,754Net Assets 2024: $376,8422024

Highlighted filing

2021

Assets$550,894
Liabilities$66,656
Net Assets$484,238

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,425,246Expenses 2011: $1,412,149Net Income 2011: $13,0972011Revenue 2012: $1,080,846Expenses 2012: $1,175,712Net Income 2012: -$94,8662012Revenue 2013: $1,909,679Expenses 2013: $1,728,532Net Income 2013: $181,1472013Revenue 2014: $1,156,545Expenses 2014: $1,132,081Net Income 2014: $24,4642014Revenue 2015: $1,533,621Expenses 2015: $1,525,709Net Income 2015: $7,9122015Revenue 2016: $1,126,328Expenses 2016: $1,146,627Net Income 2016: -$20,2992016Revenue 2017: $1,600,739Expenses 2017: $1,486,902Net Income 2017: $113,8372017Revenue 2018: $1,143,427Expenses 2018: $1,347,735Net Income 2018: -$204,3082018Revenue 2019: $1,936,484Expenses 2019: $1,889,137Net Income 2019: $47,3472019Revenue 2020: $1,225,600Expenses 2020: $1,326,750Net Income 2020: -$101,1502020Revenue 2021: $448,010Expenses 2021: $349,263Net Income 2021: $98,7472021Revenue 2022: $851,362Expenses 2022: $1,054,661Net Income 2022: -$203,2992022Revenue 2023: $1,624,866Expenses 2023: $1,375,493Net Income 2023: $249,3732023Revenue 2024: $1,244,087Expenses 2024: $1,346,050Net Income 2024: -$101,9632024

Highlighted filing

2021

Revenue$448,010
Expenses$349,263
Net Income$98,747
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 6, 2021
Return Version
2020v4.1
Gross Receipts
$448,010
Mission and Program Overview

Mission

The mission of the washington music educators association is to ensure that every student in washington state has access to a comprehensive, sequential, k-college music education taught by a highly qualified instructor.wmea statement of purpose: the washington music educators association provides and promotes educational resources for music educators and students in public and private schools and colleges. Opportunities for teachers to improve their skills exist through annual conferences, periodic in-service sessions and publications. Wmea believes that a comprehensive music education is a critical component of a basic education for all students.

To support music educators in an effort to ensure that every student in washington state has access to a comprehensive, sequential, music education taught by a highly qualified instructor and certified teacher.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$272,855$484,238▲ $211,383
Cash and Non-Interest-Bearing Accounts$195,367$260,817▲ $65,450
Investments in Publicly Traded Securities$138,233$259,290▲ $121,057
Savings and Temporary Cash Investments$9,310$30,910▲ $21,600
Accounts Receivable-$-123-
Total Assets$342,910$550,894▲ $207,984
Liabilities
Unsecured Notes Loans Payable$60,167$60,165▼ $2
Accounts Payable and Accrued Expenses$9,888$6,491▼ $3,397
Total Liabilities$70,055$66,656▼ $3,399
Net Assets / Fund Balance
Total Net Assets Fund Balance$272,855$484,238▲ $211,383
Total Liabilities and Net Assets / Fund Balance$342,910$550,894▲ $207,984

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,664-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$132,340$900▲ $8,601-$141,841
2019$117,645$1,544▲ $13,151-$132,340
2018$154,864$1,506▲ $11,295$50,000$117,645
2017$137,569$1,683▲ $9,324-$147,983
2016$128,354$1,481▲ $5,434-$133,679
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim RicePast President
Andrea KlousePresident
Karen HelsethPresidentelect
Frank LewisVice President
Scott KetronExecutive Director
Bob CooperAdministration
Lisa RayBand
Dawn MccormickChoral
Pearl PetaiaCollegiate
Patty BourneCollegiateuniversity
Bill KlouseConnections Program Coordinat
Carrie RoseElementary East
Laurie BiancoElementary West
Chris BruyaJazz
Chase ChangOrchestra
Joe DyvigSecretary-treasurer
Matt BrownSmall Schools
Revenue and Support

Revenue Composition

Contributions and Grants
$182,411
Program Service Revenue
$251,564
Investment Income
$8,651
Other Revenue
$5,384
All Other Contributions
$122,244
Change in Net Assets
$98,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,092
Salaries, Compensation, and Employee Benefits$165,953
Grants and Similar Amounts Paid$218
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,780$63,118-$78,898
Current Officers, Directors, Trustees, and Key Employees$58,400$14,600-$73,000
Conferences and Meetings$61,732--$61,732
Fees for Services Other$42,744$345-$43,089
Occupancy-$27,401-$27,401
Payroll Taxes$11,204$2,851-$14,055
Travel$9,783$50-$9,833
Insurance$7,823$1,219-$9,042
All Other Expenses$2,262$3,106-$5,368
Other Expenses$741$13,362-$741
Grants to Domestic Individuals$218--$218
Total Functional Expenses$222,923$126,340$0$349,263
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Members or stockholder classes and rights Part VI line 6

All those individuals from the state of washington who join nafme (the natonal association for music education) are also members of wmea.

Member election for additional members Part VI line 7A

Each biennium, wmea members elect the wmea board of directors

Form 990 governing body review Part VI line 11

The draft form 990 is reviewed by the organization staff for completeness. Then a revised draft, if required, is given to the finance committee and the wmea executive board for further review before the return is completed, signed, and filed.

Conflict of interest policy compliance Part VI line 12C

Governance policies have historically been followed in principle. In october 2009, a finance commitee was appointed and is authorized to act on the boards behalf in financial matters and for the establishment of written governance policies. Wmea has adopted a written policy on document retention/destruction, conflict of interest, whistleblowers, and compensation. In august 2012, (and annually each year, each member of the wmea board reviewed and signed the conflict of interest policy and these documents are available at the wmea office.

CEO executive director top management comp Part VI line 15A

Description of review approval and contemporaneous substantion of executive director and publications manager compensation. In june 2012, the wmea board adopted a compensation policy requiring review, approval, and use of comparable data, and contemporaneous record-keeping of decisions regarding the executive director and publications manager compensation. Each biennium as part of the budget development, the board compensation committee reviews compensation and fringe benefits provided, seeks comparable data from similar non-profits in the region, and determines appropriate compensation for the positions. The results are communicated to the full board and to affected individuals and appropriate staff for action.

Governing documents etc available to public Part VI line 19

Wmea posts its board meeting minutes to its website in the members-only area, along with publishing the minutes in voice magazine, and posts its biennial budget to its website in the members-only area. As noted in the explanation for part vi, line 12c, governance policies have historically been followed in principle, and wmea has now adopted governance policies as noted above. Governance policies are made available to interested parties upon request.

Filing and Contact Details

Filer

Filer Name
Washington Music Educators Association
EIN
91-6029531
Address
19105 36TH AVE W STE 213, LYNNWOOD, WA 98036

Signing Officer

Name
Scott Ketron
Title
Executive
Phone
4257129632
Signed
2021-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Ketron
Formed
1978
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
293

Preparer

Firm
Dogfish Bay Tax
Address
PO BOX 157, Keyport, WA 98345
Preparer
Leonard H Marklund
Phone
3605984584
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

$43,089 was spent to update the WMEA website. This cost was primarily associated with the program services of WMEA and an amount of $300 was charged to office administration expense.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2COLLEGIATE
IRS990/Form990PartVIISectionAGrp/TitleTxt3ELEMENTARY WEST
IRS990/Form990PartVIISectionAGrp/TitleTxt4SMALL SCHOOLS
IRS990/Form990PartVIISectionAGrp/TitleTxt5CONNECTIONS PROGRAM COORDINAT
IRS990/Form990PartVIISectionAGrp/TitleTxt6JAZZ
IRS990/Form990PartVIISectionAGrp/TitleTxt7ORCHESTRA
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHORAL
IRS990/Form990PartVIISectionAGrp/TitleTxt9ADMINISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt10BAND
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENTELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDENT
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IRS990/MissionDesc0TO SUPPORT MUSIC EDUCATORS IN AN EFFORT TO ENSURE THAT EVERY STUDENT IN WASHINGTON STATE HAS ACCESS TO A COMPREHENSIVE, SEQUENTIAL, MUSIC EDUCATION TAUGHT BY A HIGHLY QUALIFIED INSTRUCTOR AND CERTIFIED TEACHER.
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IRS990/ProgSrvcAccomActy2Grp/Desc0VOICE MAGAZINE PUBLISHED QUARTERLY AND SENT TO STATE MUSIC EDUCATORS AND OTHER SUBSCRIBERS (MEMBERS); PUBLISH POCO VOCE - SENT TO STATE MUSIC EDUCATORS ANNUALLY. PROGRAMS PUBLISHED ANNUALLY FOR CONFERENCES, HONOR GROUP CONCERTS, AND STATE SOLO AND ENSEMBLE CONTEST, WMEA, ALL-STATE, AND NAFME ALL-NORTHWEST HONOR GROUPS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.42$0.04$0.38$1.24$1.35$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$1.62$1.38$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.32$0.01$0.31$0.85$1.05$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.07$0.48$0.45$0.35$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.07$0.27$1.23$1.33$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.01$0.37$1.94$1.89$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$1.14$1.35$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$1.60$1.49$0.11
2016Summary only. Only limited summary data is available for this year.$0.42$0.01$0.42$1.13$1.15$0.02
2015Summary only. Only limited summary data is available for this year.$0.44$0.01$0.44$1.53$1.53$0.01
2014Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$1.16$1.13$0.02
2013Summary only. Only limited summary data is available for this year.$0.41$0.00$0.40$1.91$1.73$0.18
2012Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$1.08$1.18$0.09
2011Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$1.43$1.41$0.01