Civic Intelligence

Western Insurance Agents Association

990 • Fiscal year 2015 • EIN 95-2259541

Jun 01, 2014 to May 31, 2015 • Filed on Dec 20, 2015

11190 Sun Center Drive 100Rancho Cordova, CA 95670

(916) 443-4221

Siviq Scores

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

Liabilities / Assets

97th percentile

1.06x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

87th percentile

0.25x

Higher debt load relative to revenue than 87% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

65th percentile

8.5%

Higher net margin than 65% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

32nd percentile

-6.0%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

-1.4%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Flat

$74,809

Flat from 2015

Net Assets

Flat

-$4,742

Flat from 2015

Liabilities

Flat

$79,551

Flat from 2015

Revenue

Flat

$315,433

Flat from 2015

Expenses

Flat

$288,624

Flat from 2015

Net Income

Flat

$26,809

Flat from 2015

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2011: $37,622Liabilities 2011: $87,092Net Assets 2011: -$49,4702011Assets 2012: $51,675Liabilities 2012: $125,305Net Assets 2012: -$73,6302012Assets 2013: $50,775Liabilities 2013: $112,493Net Assets 2013: -$61,7182013Assets 2014: $79,565Liabilities 2014: $108,047Net Assets 2014: -$28,4822014Assets 2015: $74,809Liabilities 2015: $79,551Net Assets 2015: -$4,7422015Assets 2015: $74,809Liabilities 2015: $79,551Net Assets 2015: -$4,7422015Assets 2016: $69,257Liabilities 2016: $47,433Net Assets 2016: $21,8242016Assets 2017: $66,201Liabilities 2017: $25,471Net Assets 2017: $40,7302017Assets 2018: $96,770Liabilities 2018: $12,963Net Assets 2018: $83,8072018Assets 2019: $123,994Liabilities 2019: $11,183Net Assets 2019: $112,8112019Assets 2020: $115,940Liabilities 2020: $13,438Net Assets 2020: $102,5022020Assets 2021: $135,244Liabilities 2021: $6,650Net Assets 2021: $128,5942021Assets 2022: $136,183Liabilities 2022: $4,698Net Assets 2022: $131,4852022Assets 2023: $140,847Liabilities 2023: $3,631Net Assets 2023: $137,2162023Assets 2024: $152,750Liabilities 2024: $6,088Net Assets 2024: $146,6622024Assets 2025: $162,331Liabilities 2025: $6,664Net Assets 2025: $155,6672025

Highlighted filing

2015

Assets$74,809
Liabilities$79,551
Net Assets-$4,742

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $398,082Expenses 2011: $387,565Net Income 2011: $10,5172011Expenses 2012: $405,1032012Expenses 2013: $275,9612013Revenue 2014: $320,010Expenses 2014: $283,096Net Income 2014: $36,9142014Revenue 2015: $315,433Expenses 2015: $288,624Net Income 2015: $26,8092015Revenue 2015: $315,433Expenses 2015: $288,624Net Income 2015: $26,8092015Revenue 2016: $324,975Expenses 2016: $295,103Net Income 2016: $29,8722016Revenue 2017: $318,440Expenses 2017: $297,218Net Income 2017: $21,2222017Revenue 2018: $359,728Expenses 2018: $312,822Net Income 2018: $46,9062018Revenue 2019: $352,823Expenses 2019: $319,694Net Income 2019: $33,1292019Revenue 2020: $302,471Expenses 2020: $312,780Net Income 2020: -$10,3092020Revenue 2021: $304,523Expenses 2021: $278,431Net Income 2021: $26,0922021Revenue 2022: $291,648Expenses 2022: $288,757Net Income 2022: $2,8912022Revenue 2023: $307,012Expenses 2023: $301,281Net Income 2023: $5,7312023Revenue 2024: $304,817Expenses 2024: $295,371Net Income 2024: $9,4462024Revenue 2025: $296,587Expenses 2025: $287,582Net Income 2025: $9,0052025

Highlighted filing

2015

Revenue$315,433
Expenses$288,624
Net Income$26,809
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Dec 20, 2015
Return Version
2014v6.0
Gross Receipts
$315,433
Mission and Program Overview

Mission

Exempt purpose is providing educational and informational services to independent insurance agents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$61,510$56,771▼ $4,739
Investments Other Securities$10,000$10,000→ $0
Land, Buildings, and Equipment, Net$6,562$4,133▼ $2,429
Prepaid Expenses and Deferred Charges-$2,412-
Total Assets$79,565$74,809▼ $4,756
Other Assets Total$1,493$1,493→ $0
Liabilities
Accounts Payable and Accrued Expenses$99,814$73,244▼ $26,570
Other Liabilities$8,233$6,307▼ $1,926
Total Liabilities$108,047$79,551▼ $28,496
Net Assets / Fund Balance
Unrestricted Net Assets$-28,482$-4,742▲ $23,740
Total Net Assets Fund Balance$-28,482$-4,742▲ $23,740
Total Liabilities and Net Assets / Fund Balance$79,565$74,809▼ $4,756

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,133$65,633$69,766
Closely Held Equity Interests$10,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marty FoxChairman
Jeff BarnettVice Chairma
Cynthia ChurneyDirector
David ForsythDirector
Ken LyonDirector
Larry ZieglerDirector
Tom PowellDirector
Carol ConnorsImmediate Pa
Neal StanleySecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$204,232
Investment Income
$82
Other Revenue
$111,119
Change in Net Assets
$26,809
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$288,624
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
Occupancy---$28,100
All Other Expenses---$19,773
Office Expenses---$13,655
Other Expenses---$10,127
Insurance---$8,100
Fees for Services Accounting---$2,600
Depreciation Depletion---$2,428
Fees for Services Other---$540
Conferences and Meetings---$150
Total Functional Expenses$0$0$0$288,624
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$37,076
Total Nondeductible Lobbying and Political Cost$-135,576
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$3,360
Accrued State Tax-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The association has members. The members have two functions within the association: 1) to elect the board of directors, and 2) members can amend the bylaws of the association.

Form 990, Page 6, Part VI, Line 7A

Yes. The board of directors establishes the policies governing the conduct of elections. With a majority of the voting members present and voting, members elect such number of directors as necessary to fill vacancies of directors whose terms expire as of the meeting.

Form 990, Page 6, Part VI, Line 7B

Yes. From time to time special meetings may be called by the members of the association to review decisions made by the board of directors.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Western Insurance Agents
EIN
95-2259541
Phone
9164434221
Address
11190 SUN CENTER DRIVE 100, RANCHO CORDOVA, CA 95670

Signing Officer

Name
Alan a Smith Jr
Title
President
Phone
9164434221
Signed
2015-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan a Smith Jr
Formed
1964
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
5

Preparer

Firm
Feddersen & Company Llp
Address
28632 ROADSIDE DR STE 265, AGOURA HILLS, CA 91301-6300
Preparer
Steve Mcnulty
Phone
8187074111
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Federal income taxes 3,069

Raw XML Appendix332 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMBERS. THE MEMBERS HAVE TWO FUNCTIONS WITHIN THE ASSOCIATION: 1) TO ELECT THE BOARD OF DIRECTORS, AND 2) MEMBERS CAN AMEND THE BYLAWS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES. THE BOARD OF DIRECTORS ESTABLISHES THE POLICIES GOVERNING THE CONDUCT OF ELECTIONS. WITH A MAJORITY OF THE VOTING MEMBERS PRESENT AND VOTING, MEMBERS ELECT SUCH NUMBER OF DIRECTORS AS NECESSARY TO FILL VACANCIES OF DIRECTORS WHOSE TERMS EXPIRE AS OF THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES. FROM TIME TO TIME SPECIAL MEETINGS MAY BE CALLED BY THE MEMBERS OF THE ASSOCIATION TO REVIEW DECISIONS MADE BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FEDERAL INCOME TAXES 3,069
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt079565
IRS990/TotalAssetsEOYAmt074809
IRS990/TotalAssetsGrp/BOYAmt079565
IRS990/TotalAssetsGrp/EOYAmt074809
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0288624
IRS990/TotalGrossUBIAmt0111119
IRS990/TotalLiabilitiesBOYAmt0108047
IRS990/TotalLiabilitiesEOYAmt079551
IRS990/TotalLiabilitiesGrp/BOYAmt0108047
IRS990/TotalLiabilitiesGrp/EOYAmt079551
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-28482
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-4742
IRS990/TotalProgramServiceRevenueAmt0204232
IRS990/TotalRevenueGrp/ExclusionAmt082
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0204232
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0315433
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0111119
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt079565
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt074809
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-28482
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-4742
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011190 SUN CENTER DRIVE 100
IRS990/USAddress/CityNm0RANCHO CORDOVA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095670
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WIAAGROUP.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN A SMITH JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09164434221
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN INSURANCE AGENTS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0952259541
ReturnHeader/Filer/PhoneNum09164434221
ReturnHeader/Filer/USAddress/AddressLine1Txt011190 SUN CENTER DRIVE 100
ReturnHeader/Filer/USAddress/CityNm0RANCHO CORDOVA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095670
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953239468
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FEDDERSEN & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt028632 ROADSIDE DR STE 265
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AGOURA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0913016300
ReturnHeader/PreparerPersonGrp/PhoneNum08187074111
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE MCNULTY
ReturnHeader/ReturnTs02016-01-11T11:47:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-06-01
ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.07$1.56$2.97$2.88$0.09
2024Summary only. Only limited summary data is available for this year.$1.53$0.06$1.47$3.05$2.95$0.09
2023Summary only. Only limited summary data is available for this year.$1.41$0.04$1.37$3.07$3.01$0.06
2022Summary only. Only limited summary data is available for this year.$1.36$0.05$1.31$2.92$2.89$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.07$1.29$3.05$2.78$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.13$1.03$3.02$3.13$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.11$1.13$3.53$3.20$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.13$0.84$3.60$3.13$0.47
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.25$0.41$3.18$2.97$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.47$0.22$3.25$2.95$0.30
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.80$0.05$3.15$2.89$0.27
2015Summary only. Only limited summary data is available for this year.$0.75$0.80$0.05$3.15$2.89$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.80$1.08$0.28$3.20$2.83$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$1.12$0.62$2.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$1.25$0.74$4.05
2011Summary only. Only limited summary data is available for this year.$0.38$0.87$0.49$3.98$3.88$0.11