Civic Intelligence

Washington State Association of Counties

EIN 91-6056479 • 501(c)4 • Olympia, WA

View Organization Page

Profile

To help improve counties'capacity to serve their citizens. To serve as liasion between the individual counties of washington state and the state of washington.

206 10th Ave SEOlympia, WA 98501

www.wacounties.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.30x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.16x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

38th percentile

1.8%

Higher net margin than 38% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$213,616

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

40th percentile

1.9%

Faster asset growth than 40% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

3.2%

Faster revenue growth than 37% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$2,782,477

Up $50,756 (+1.9%) from 2023

Liabilities

Down

$821,564

Down $47,286 (-5.4%) from 2023

Net Assets

Up

$1,960,913

Up $98,042 (+5.3%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin38th percentile

Revenue

Up

$5,028,343

Up $153,929 (+3.2%) from 2023

Expenses

Up

$4,938,063

Up $301,090 (+6.5%) from 2023

Net Income

Down

$90,280

Down $147,161 (-62%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,940,850Liabilities 2010: $975,515Net Assets 2010: $965,3352010Assets 2011: $1,611,540Liabilities 2011: $702,741Net Assets 2011: $908,7992011Assets 2012: $1,321,445Liabilities 2012: $431,526Net Assets 2012: $889,9192012Assets 2013: $1,330,807Liabilities 2013: $400,672Net Assets 2013: $930,1352013Assets 2014: $1,203,394Liabilities 2014: $338,932Net Assets 2014: $864,4622014Assets 2015: $1,158,572Liabilities 2015: $252,185Net Assets 2015: $906,3872015Assets 2016: $1,387,560Liabilities 2016: $444,440Net Assets 2016: $943,1202016Assets 2017: $1,402,050Liabilities 2017: $422,212Net Assets 2017: $979,8382017Assets 2018: $1,648,549Liabilities 2018: $510,105Net Assets 2018: $1,138,4442018Assets 2019: $1,348,826Liabilities 2019: $359,796Net Assets 2019: $989,0302019Assets 2020: $1,395,431Liabilities 2020: $404,473Net Assets 2020: $990,9582020Assets 2021: $1,605,075Liabilities 2021: $406,115Net Assets 2021: $1,198,9602021Assets 2022: $2,660,330Liabilities 2022: $1,041,687Net Assets 2022: $1,618,6432022Assets 2023: $2,731,721Liabilities 2023: $868,850Net Assets 2023: $1,862,8712023Assets 2024: $2,782,477Liabilities 2024: $821,564Net Assets 2024: $1,960,9132024

Highlighted filing

2024

Assets$2,782,477
Liabilities$821,564
Net Assets$1,960,913
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,319,9772010Expenses 2011: $2,523,3032011Expenses 2012: $2,600,9082012Revenue 2013: $2,712,046Expenses 2013: $2,671,830Net Income 2013: $40,2162013Revenue 2014: $2,502,832Expenses 2014: $2,570,654Net Income 2014: -$67,8222014Revenue 2015: $2,508,922Expenses 2015: $2,466,792Net Income 2015: $42,1302015Revenue 2016: $2,746,345Expenses 2016: $2,709,612Net Income 2016: $36,7332016Revenue 2017: $3,156,211Expenses 2017: $3,119,493Net Income 2017: $36,7182017Revenue 2018: $3,470,094Expenses 2018: $3,311,488Net Income 2018: $158,6062018Revenue 2019: $3,374,232Expenses 2019: $3,524,653Net Income 2019: -$150,4212019Revenue 2020: $3,634,478Expenses 2020: $3,632,550Net Income 2020: $1,9282020Revenue 2021: $3,655,336Expenses 2021: $3,440,783Net Income 2021: $214,5532021Revenue 2022: $4,522,791Expenses 2022: $4,088,606Net Income 2022: $434,1852022Revenue 2023: $4,874,414Expenses 2023: $4,636,973Net Income 2023: $237,4412023Revenue 2024: $5,028,343Expenses 2024: $4,938,063Net Income 2024: $90,2802024

Highlighted filing

2024

Revenue$5,028,343
Expenses$4,938,063
Net Income$90,280
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,782,477
Liabilities
$821,564
Net assets
$1,960,913
Revenue
$5,028,343
Expenses
$4,938,063
Net income
$90,280
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.82$1.96$5.03$4.94$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.87$1.86$4.87$4.64$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$1.04$1.62$4.52$4.09$0.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.41$1.20$3.66$3.44$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.40$0.99$3.63$3.63$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.36$0.99$3.37$3.52$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.51$1.14$3.47$3.31$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.42$0.98$3.16$3.12$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.44$0.94$2.75$2.71$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.25$0.91$2.51$2.47$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.34$0.86$2.50$2.57$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.33$0.40$0.93$2.71$2.67$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.43$0.89$2.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.70$0.91$2.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.98$0.97$2.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$5,050,970
Mission and Program Overview

Mission

To help improve counties'capacity to serve their citizens. To serve as liasion between the individual counties of washington state and the state of washington.

To help improve counties capacity to serve their citizens. To serve as liason between the individual counties of washington state and the state of washington.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,070,183$1,133,822▲ $63,639
Savings and Temporary Cash Investments$949,270$913,579▼ $35,691
Cash and Non-Interest-Bearing Accounts$230,288$511,234▲ $280,946
Investments Other Securities$191,618$0▼ $191,618
Land, Buildings, and Equipment, Net$57,456$40,470▼ $16,986
Prepaid Expenses and Deferred Charges$57,830$23,750▼ $34,080
Total Assets$2,731,721$2,782,477▲ $50,756
Other Assets Total$175,076$159,622▼ $15,454
Liabilities
Accounts Payable and Accrued Expenses$595,197$703,823▲ $108,626
Deferred Revenue$239,401$92,500▼ $146,901
Other Liabilities$34,252$25,241▼ $9,011
Total Liabilities$868,850$821,564▼ $47,286
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,742,871$1,840,913▲ $98,042
Net Assets With Donor Restrictions$120,000$120,000→ $0
Total Net Assets Fund Balance$1,862,871$1,960,913▲ $98,042
Total Liabilities and Net Assets / Fund Balance$2,731,721$2,782,477▲ $50,756

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,238$155,630$177,868
Other Land Buildings$14,800$60,247$75,047
Leasehold Improvements$3,432$32,695$36,127
Other Assets Org$25,241--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul JewellPolicy DirectorFT$169,061$44,555$213,616
Bridget LocklingFinance/operations DirectorFT$164,718$44,142$208,860
Eric JohnsonExecutive DirectorFT$181,383$23,745$205,128
Jaime BoddenManaging DirectorFT$154,578$43,084$197,662
Axel SwansonManaging DirectorFT$148,129$42,437$190,566
Derek YoungInterim Executive DirectorFT$142,135$28,410$170,545
Travis DuttonPolicy AnalystFT$111,998$38,773$150,771
Juliana RoePolicy DirectorFT$106,918$29,134$136,052

Board Members and Trustees

NameTitle
Lisa JanickiPresident
Rob Coffman1st Vice President
Mark Ozias2nd Vice President
Amanda MckinneyMember
Art SwannackMember
Carolina MejiaMember
Christine MinneyMember
Dan SuttonMember
Glen YungMember
Janet StclairMember
Jani HitchenMember
Josh KernsMember
Katie WaltersMember
Ladon LindeMember
Megan DunnMember
Nate NehringMember
Satpal SidhuMember
Sharon TraskMember
Tye MenserMember
Wes MccartMember
Will MckayMember

Highest Paid Contractors

ContractorServicesLocationCompensation
Pacifica Law GroupLegal Services1191 2ND AVE SUITE 2000, Seattle, WA 98101$267,706
Jrp Integrated SolutionsContractor-broadband Support355 W WATERSIDE AVE 201, Post Falls, ID 83854$178,900
Banks Consulting GroupContract/lobbying Services7741 52ND AVENUE NE, Lacey, WA 98516$120,000
Mike Hoover Public Affairs LLCContract Lobbyist123 GERMAINE DR, Chehalis, WA 98532$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,814,559
Investment Income
$41,233
Other Revenue
$172,551
Change in Net Assets
$90,280

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,050,970
Revenue Not Reported on Financial Statements
$-22,627
Revenue Not Reported on Form 990
$7,762
Other Revenue Adjustments
$-22,627
Total Revenue per Audited Statements
$5,058,732
Total Revenue per Form 990
$5,028,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,917,239
Other Expenses$2,020,824
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,669,120$386,815-$2,055,935
Fees for Services Other$943,460$30,776-$974,236
Other Employee Benefits$387,505$89,803-$477,308
Fees for Services Legal$240,868--$240,868
Conferences and Meetings$207,027$5,376-$212,403
Pension Plan Contributions$168,621$39,078-$207,699
Payroll Taxes$143,128$33,169-$176,297
Travel$85,114$60,851-$145,965
Fees for Services Lobbying$120,000--$120,000
Information Technology$83,603$16,194-$99,797
Occupancy$72,874$18,363-$91,237
Office Expenses$19,044$11,367-$30,411
Depreciation Depletion$18,496$3,480-$21,976
Fees for Services Accounting-$20,484-$20,484
Insurance-$19,588-$19,588
Advertising$188$6,037-$6,225
Other Expenses$2,820$1,437-$4,257
All Other Expenses-$546-$546
Total Functional Expenses$4,189,456$748,607$0$4,938,063

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,970,834
Total Expenses per Audited Statements$4,970,834
Total Expenses per Form 990$4,938,063
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-32,771
Other Expense Adjustments$-32,771
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$120,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$25,241
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“All active county commissioners and council members are members of wsac.”

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

“All members of wsac vote and elect the governing board and approve policies.”

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

“All active county commissioners and council members are members of wsac. Members vote and elect the governing board and approve policies. Policies, bylaws, and the annual budget have to be ratified by the membership present at the annual meeting.”

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

“The governing board has delegated review of the form 990 to the executive director.”

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

“Non members are given a copy of the conflict of interest policy and are required to notify wsac of any conflicts if they were to occur. In addition, members adopt a resolution each february acknowledging their review of the policy and duty to comply.”

Form 990, Part VI, Section B, Line 15

“Compensation of top officials is determined by comparison with other similar entities. Compensation of other officers and key employees is determined by comparison with area state and county positions.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are made available to the public on wsac's website at www.wsac.org. A public records request form is avalable on wsac's website.”

Filing and Contact Details

Filer

Filer Name
Washington State Association of Counties
EIN
91-6056479
Phone
3607531886
Address
206 10TH AVE SE, OLYMPIA, WA 98501

Signing Officer

Name
Derek Young
Title
Executive Director
Phone
3607531886
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derek Young
Formed
1945
Legal Domicile
Wa
Voting Board Members
25
Independent Board Members
25
Employees
21
Volunteers
28

Preparer

Firm
Johnson Stone & Pagano Ps
Address
1501 REGENTS BLVD SUITE 100, FIRCREST, WA 98466
Preparer
Maria a Ichiyama
Phone
2535667070
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Program consultants: program service expenses 927,873. Management and general expenses 0. Fundraising expenses 0. Total expenses 927,873. Other misc. Professional services: program service expenses 15,587. Management and general expenses 30,776. Fundraising expenses 0. Total expenses 46,363.”

FORM 990, PART XII, LINE 2C:

“The organization has a committee that oversees the audit.”

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Loss on jv rental arrangement -22,627.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Credit loss adjustment -32,771.”

Raw XML AppendixShowing 400 of 795 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt01133822
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO HELP IMPROVE COUNTIES CAPACITY TO SERVE THEIR CITIZENS. TO SERVE AS LIASON BETWEEN THE INDIVIDUAL COUNTIES OF WASHINGTON STATE AND THE STATE OF WASHINGTON.
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
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IRS990/CollectionsOfArtInd00
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IRS990/CompensationProcessOtherInd01
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IRS990/ConferencesMeetingsGrp/TotalAmt0212403
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt161ST VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt24POLICY DIRECTOR
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