Civic Intelligence

Western Energy Freedom Association

EIN 99-2182505 • 501(c)3 • Lakewood, CO

NTEE C99

Profile

Our mission is to enable an efficient and integrated grid system through educating utility regulators, utilities, and other key stakeholders on the merits of western grid collaboration through the formation of a western regional transmission organization.

PO Box 150666Lakewood, CO 80215

westernfreedom.org

Siviq Scores

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

Liabilities / Assets

95th percentile

0.79x

Higher debt load relative to assets than 95% of similar nonprofits.

NTEE C • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

NTEE C • $500k-$1M nonprofits • Source year 2024

Net Margin

42nd percentile

7.5%

Higher net margin than 42% of similar nonprofits.

NTEE C • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$275,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 35.7% of source-year revenue.

NTEE C • $500k-$1M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$271,248

No earlier filing loaded for comparison.

Liabilities

$213,696

No earlier filing loaded for comparison.

Net Assets

$57,552

No earlier filing loaded for comparison.

Revenue

$770,000

No earlier filing loaded for comparison.

Expenses

$712,448

No earlier filing loaded for comparison.

Net Income

$57,552

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2024: $271,248Liabilities 2024: $213,696Net Assets 2024: $57,5522024

Highlighted filing

2024

Assets$271,248
Liabilities$213,696
Net Assets$57,552

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2024: $770,000Expenses 2024: $712,448Net Income 2024: $57,5522024

Highlighted filing

2024

Revenue$770,000
Expenses$712,448
Net Income$57,552

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 27, 2024 to Dec 31, 2024
Signed
Aug 22, 2025
Return Version
2024v5.2
Gross Receipts
$770,000
Mission and Program Overview

Mission

Our mission is to enable an efficient and integrated grid system through educating utility regulators, utilities, and other key stakeholders on the merits of western grid collaboration through the formation of a western regional transmission organization.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$264,938-
Prepaid Expenses and Deferred Charges-$6,310-
Total Assets$0$271,248▲ $271,248
Liabilities
Accounts Payable and Accrued Expenses-$213,696-
Total Liabilities$0$213,696▲ $213,696
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$57,552-
Total Net Assets Fund Balance$0$57,552▲ $57,552
Total Liabilities and Net Assets / Fund Balance$0$271,248▲ $271,248
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah DerdowskiBoard Member/secretaryPT-$30,012$30,012
Kari WhiteBoard Member/treasurerPT$17,500-$17,500

Board Members and Trustees

NameTitle
Kathleen StaksExecutive Director/president
Andrew SandDeputy Executive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$770,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$320,000
Change in Net Assets
$57,552
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$492,737
Salaries, Compensation, and Employee Benefits$187,311
Total Fundraising Expense$68,153
Professional Fundraising Fees$32,400
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$433,789--$433,789
Current Officers, Directors, Trustees, and Key Employees$120,400$14,700$29,400$164,500
Fees for Services Professional Fundraising--$32,400$32,400
Travel$22,416-$1,180$23,596
Other Salaries and Wages$10,495$1,499$2,999$14,993
Fees for Services Legal$2,413$9,653-$12,066
Conferences and Meetings$9,141$552$509$10,202
Payroll Taxes$5,472$782$1,564$7,818
Fees for Services Accounting$1,104$4,416-$5,520
Insurance-$2,713-$2,713
Office Expenses-$1,038-$1,038
Other Expenses$353$50$101$504
Total Functional Expenses$605,583$38,712$68,153$712,448
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$32,400
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

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with the authority to act on behalf of the board.

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

The form 990 was prepared by the outside accountants and reviewed by management. A copy was shared with the board prior to filing with the irs.

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

Annually, each director, principal officer, and member of a committee with governing board delegated powers signs a conflict of interest attestation form. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. After exercising due diligence, the governing board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.

Form 990, Part VI, Section B, Line 15A

The board reviewed executive director compensation. Board members utilized their knowledge of compensation for similar positions at similar nonprofits in the region to set compensation. The review was documented in the meeting minutes. The latest compensation review was conducted in june 2024.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Western Energy Freedom Association
EIN
99-2182505
Phone
7209899745
Address
PO BOX 150666, LAKEWOOD, CO 80215

Signing Officer

Name
Kathleen Staks
Title
Executive Director
Phone
7209899745
Signed
2025-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Staks
Formed
2024
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
0
Employees
1
Volunteers
0

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Elizabeth W Heller
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 433,789. Management and general expenses 0. Fundraising expenses 0. Total expenses 433,789.

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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION SHARES EMPLOYEES WITH A RELATED ORGANIZATION, WESTERN ENERGY FREEDOM ACTION (WEFA). WEFA ESTABLISHES COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR USING THE FOLLOWING: - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY MANAGEMENT. A COPY WAS SHARED WITH THE BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SIGNS A CONFLICT OF INTEREST ATTESTATION FORM. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWED EXECUTIVE DIRECTOR COMPENSATION. BOARD MEMBERS UTILIZED THEIR KNOWLEDGE OF COMPENSATION FOR SIMILAR POSITIONS AT SIMILAR NONPROFITS IN THE REGION TO SET COMPENSATION. THE REVIEW WAS DOCUMENTED IN THE MEETING MINUTES. THE LATEST COMPENSATION REVIEW WAS CONDUCTED IN JUNE 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANTS: PROGRAM SERVICE EXPENSES 433,789. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 433,789.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WESTERN ENERGY FREEDOM ACTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0851013487
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ENABLE LOW-COST ELECTRICITY AND ENERGY FREEDOM TO THE WEST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 150666
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LAKEWOOD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0450000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt10
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2126959
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt3505710
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WESTERN ENERGY FREEDOM ACTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WESTERN ENERGY FREEDOM ACTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2WESTERN ENERGY FREEDOM ACTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3WESTERN ENERGY FREEDOM ACTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2O
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IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt0271248
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0271248
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0770000
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt068153
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038712
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0605583
IRS990/TotalFunctionalExpensesGrp/TotalAmt0712448
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0213696
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0213696
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt057552
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0605583
IRS990/TotalReportableCompFromOrgAmt017500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0770000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0271248
IRS990/TotReportableCompRltdOrgAmt0520012
IRS990/TravelGrp/FundraisingAmt01180
IRS990/TravelGrp/ProgramServicesAmt022416
IRS990/TravelGrp/TotalAmt023596
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 150666
IRS990/USAddress/CityNm0LAKEWOOD
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080215
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTPS://WESTERNFREEDOM.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHLEEN STAKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07209899745
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN ENERGY FREEDOM ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0992182505
ReturnHeader/Filer/PhoneNum07209899745

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