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Nonprofiteer
← ASSOCIATION OF WASHINGTON CITIES

Form 990 for tax year 2022

Filed by ASSOCIATION OF WASHINGTON CITIES.

Totals

Total revenue
$14,780,358
Total expenses
$14,062,059
Contributions and grants received
$0
Grants paid
$15,050
Program service revenue
$14,499,523
Investment income
$62,694
Other revenue
$218,141
Total assets, end of year
$24,888,101
Total liabilities, end of year
$11,939,549
Net assets or fund balances, end of year
$12,948,552
Program services expenses (Part IX)
$11,586,401
Management and general expenses
$2,475,658
Fundraising expenses
$0
Program service expenses (Part III)
$11,586,401

Program services were 82.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: CONTRACT ADMIN

    total $10,311,130 · related or exempt $10,311,130

  • 2b · Program service revenue: MEMBERSHIP DUES

    total $3,857,288 · related or exempt $3,857,288

  • 2c · Program service revenue: WORKSHOPS & OTHER

    total $311,875 · related or exempt $311,875

  • 2d · Program service revenue: PUBLICATION SALES

    total $19,230 · related or exempt $19,230

  • 3 · Investment income

    total $54,134 · excluded $54,134

  • 7a · Gross sales of assets other than inventory

    securities $4,083,152

  • 7b · Less cost or other basis and sales expenses

    securities $4,074,592

  • 7c · Gain or loss

    securities $8,560

  • 7d · Net gain or loss

    total $8,560 · excluded $8,560

  • 11a · Other revenue: JOBNET INCOME

    total $146,586 · unrelated business $146,586

  • 11b · Other revenue: GIS LICENSING

    total $31,793 · excluded $31,793

  • 11c · Other revenue: AFFINITY PROGRAMS

    total $18,750 · unrelated business $18,750

  • 11d · All other revenue

    total $21,012 · related or exempt $6,396 · excluded $14,616

  • 11e · Other revenue, total

    $218,141

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $15,050 · program services $15,050

  • 5 · Compensation of officers, directors and key employees

    total $1,128,656 · program services $455,360 · management and general $673,296

  • 7 · Other salaries and wages

    total $5,408,208 · program services $4,620,493 · management and general $787,715

  • 8 · Pension plan contributions

    total $471,199 · program services $408,001 · management and general $63,198

  • 9 · Other employee benefits

    total $1,582,723 · program services $1,320,208 · management and general $262,515

  • 10 · Payroll taxes

    total $550,701 · program services $460,437 · management and general $90,264

  • 11b · Fees: legal

    total $86,331 · program services $84,672 · management and general $1,659

  • 11c · Fees: accounting

    total $48,604 · management and general $48,604

  • 11g · Fees: other

    total $1,409,280 · program services $1,340,639 · management and general $68,641

  • 12 · Advertising and promotion

    total $49,763 · program services $48,984 · management and general $779

  • 13 · Office expenses

    total $449,182 · program services $306,005 · management and general $143,177

  • 14 · Information technology

    total $771,200 · program services $733,408 · management and general $37,792

  • 16 · Occupancy

    total $410,997 · program services $271,450 · management and general $139,547

  • 17 · Travel

    total $251,928 · program services $143,057 · management and general $108,871

  • 19 · Conferences, conventions and meetings

    total $689,977 · program services $682,071 · management and general $7,906

  • 20 · Interest

    total $3,483 · program services $3,291 · management and general $192

  • 22 · Depreciation, depletion and amortization

    total $288,420 · program services $272,507 · management and general $15,913

  • 24a · Other expenses: EXCISE TAXES

    total $246,596 · program services $235,811 · management and general $10,785

  • 24b · Other expenses: SPECIAL PROJECTS

    total $79,287 · program services $69,483 · management and general $9,804

  • 24c · Other expenses: SUBSCRIPTIONS & DUES

    total $59,478 · program services $54,478 · management and general $5,000

  • 24d · Other expenses: UBI TAXES

    total $33,566 · program services $33,566

  • 24e · All other expenses

    total $27,430 · program services $27,430

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,389 · end of year $1,356

  • 2 · Savings and temporary cash investments

    beginning of year $13,731,697 · end of year $12,773,119

  • 4 · Accounts receivable

    beginning of year $672,218 · end of year $1,403,039

  • 9 · Prepaid expenses and deferred charges

    beginning of year $328,929 · end of year $420,029

  • 10a · Land, buildings and equipment: cost or other basis

    $9,133,079

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,645,655

  • 10c · Land, buildings and equipment, net

    beginning of year $4,491,546 · end of year $4,487,424

  • 11 · Investments: publicly traded securities

    beginning of year $4,595,598 · end of year $5,653,864

  • 15 · Other assets

    beginning of year $148,415 · end of year $149,270

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,786,218 · end of year $4,976,673

  • 19 · Deferred revenue

    beginning of year $437,670 · end of year $390,973

  • 25 · Other liabilities

    beginning of year $9,534,130 · end of year $6,571,903

  • 27 · Net assets without donor restrictions

    beginning of year $12,220,774 · end of year $12,948,552

Mission and programs · 2022

Mission

ASSOCIATION OF WASHINGTON CITIES IS A VOLUNTARY, NOT-FOR-PROFIT, NONPARTISAN ORGANIZATION. MEMBERSHIP IS OPEN TO ANY INCORPORATED CITY OR TOWN IN WASHINGTON STATE. THE PRIMARY PURPOSE OF THE ASSOCIATION IS TO SERVE THE CITIES AND TOWNS OF WASHINGTON STATE THROUGH ADVOCACY, EDUCATION AND SERVICES. TO ACCOMPLISH THIS, THE ASSOCIATION PROVIDES A BROAD RANGE OF SERVICES INCLUDING RESEARCH, EDUCATION, TECHNICAL ASSISTANCE, INSURANCE SERVICES AND LEGISLATIVE ACTIVITY TO INCREASE THE ABILITY OF LOCAL GOVERNMENT TO MEET COMPLEX MUNICIPAL ISSUES.

Activities or mission (Part I)

TO SERVE OUR MEMBERS THROUGH ADVOCACY, EDUCATION AND SERVICES.

  • MEMBER SERVICES - THE MEMBER SERVICE PROGRAM INCLUDES ANNUAL PROGRAMS AND PROJECTS THAT EDUCATE MEMBERS ON ESSENTIAL MUNICIPAL ISSUES. EDUCATION IS PROVIDED IN THE FORM OF VARIOUS MODES OF TRAINING AS WELL AS A VARIETY OF PRINT, E-MAIL, AND WEB-BASED PUBLICATIONS. STRATEGIC AREAS OF EMPHASIS INCLUDE LEADERSHIP DEVELOPMENT, MAXIMIZING LIMITED RESOURCES, SMALL CITIES, LABOR RELATIONS, HUMAN RESOURCES, JOBNET AND THE ANNUAL CONFERENCE. APPROXIMATELY 3,419 PARTICIPANTS ATTENDED TRAININGS OFFERED BY AWC INCLUDING 380 MEMBER DELEGATES THAT ATTENDED THE 2022 ANNUAL CONFERENCE. MEMBERSHIP IS COMPRISED OF ALL 281 INCORPORATED CITIES AND TOWNS IN WASHINGTON. AWC HAS CONSISTENTLY MAINTAINED 100% PARTICIPATION OF ALL INCORPORATED CITIES AND TOWNS IN THE STATE.

    Expenses $3,292,961 · Grants $15,050 · Revenue $4,213,539

  • CONTRACTS AND GRANTS - AWC PROVIDES A VARIETY OF TECHNICAL AND ADMINISTRATIVE SERVICES, INCLUDING THE AWC EMPLOYEE BENEFIT TRUST, THE AWC-RISK MANAGEMENT SERVICE AGENCY, GIS CONSORTIUM, THE DEPARTMENT OF ECOLOGY WATER QUALITY PUGET SOUND NUTRIENT REDUCTION PROJECT, THE OFFICE OF SUPERINTENDENT OF PUBLIC INSTRUCTION SEEK PROJECT AND THE WASHINGTON STATE HEALTH CARE AUTHORITY ALTERNATE RESPONSE GRANT PROGRAM.

    Expenses $6,191,125 · Revenue $10,311,130

  • STATE AND FEDERAL RELATIONS - A PROGRAM OF INTERGOVERNMENTAL RELATIONS IS PROVIDED BY A TEAM OF ADVOCATES AND RESEARCH ANALYSTS. SERVICES INCLUDE DEVELOPING THE ANNUAL LEGISLATIVE AGENDA, BUILDING LEGISLATIVE AND OTHER GOVERNMENTAL RELATIONSHIPS, CONDUCTING POLICY RELATED RESEARCH AND ANALYSIS AND PROVIDING INFORMATION AND POLICY LEVEL ASSISTANCE TO MEMBERS.

    Expenses $2,102,315

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Rob Putaansuu

    PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • Betsy Wilkerson

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Kent Keel

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Amy Ockerlander

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Soo Ing-Moody

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Ed Stern

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Keith Blocker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Micki Harnois

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chuck Torelli

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Cindy Gagne

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ron Onslow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Josh Penner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Wendy Weiker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jon Nehring

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dan Strauss

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Amy Howard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kathy Hougardy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jill Boudreau

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jerry Phillips

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ben Wick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Adam Lincoln

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Regan Bolli

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Fred Brink

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Holly Cousens

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Zack Zappone

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Teresa Mosqueda

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kristi Rowland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jose Trevino

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Alicia Martinelli

    DEPUTY CHIEF EXECUTIVE/COO

    Total calculated
    $290,332
    From this org
    $239,977
    From related orgs
    $0
    Other
    $50,355
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,573
    Bonus
    $11,678
    Other
    $13,726
    Deferred
    $26,010
    Nontaxable benefits
    $24,345
    Filer's total
    $290,332

  • Walter Gene Emmans

    CHIEF FINANCIAL OFFICER

    Total calculated
    $212,481
    From this org
    $158,772
    From related orgs
    $0
    Other
    $53,709
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,322
    Bonus
    $3,000
    Other
    $450
    Deferred
    $19,853
    Nontaxable benefits
    $33,856
    Filer's total
    $212,481

  • Deanna Dawson

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $170,483
    From this org
    $155,231
    From related orgs
    $0
    Other
    $15,252
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $153,069
    Bonus
    $0
    Other
    $2,162
    Deferred
    $7,670
    Nontaxable benefits
    $7,582
    Filer's total
    $170,483

  • Candice Bock

    DIRECTOR OF GOVERNMENT RELATIONS

    Total calculated
    $228,199
    From this org
    $173,656
    From related orgs
    $0
    Other
    $54,543
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,131
    Bonus
    $3,000
    Other
    $525
    Deferred
    $20,688
    Nontaxable benefits
    $33,855
    Filer's total
    $228,199

  • Carol Wilmes

    DIRECTOR MEMBER POOLING PROGRAMS

    Total calculated
    $227,161
    From this org
    $183,018
    From related orgs
    $0
    Other
    $44,143
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,976
    Bonus
    $3,000
    Other
    $12,042
    Deferred
    $20,311
    Nontaxable benefits
    $23,832
    Filer's total
    $227,161

  • Tonia Sugarman

    DIRECTOR OF MEMBER SERVICES

    Total calculated
    $220,250
    From this org
    $167,270
    From related orgs
    $0
    Other
    $52,980
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,246
    Bonus
    $3,000
    Other
    $10,024
    Deferred
    $19,124
    Nontaxable benefits
    $33,856
    Filer's total
    $220,250

  • Beverly Lakey

    PROGRAM DIRECTOR

    Total calculated
    $195,255
    From this org
    $144,289
    From related orgs
    $0
    Other
    $50,966
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,315
    Bonus
    $2,959
    Other
    $1,015
    Deferred
    $17,110
    Nontaxable benefits
    $33,856
    Filer's total
    $195,255

  • Carl Schroeder

    DEPUTY DIRECTOR GVT RELATIONS

    Total calculated
    $191,395
    From this org
    $149,342
    From related orgs
    $0
    Other
    $42,053
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,994
    Bonus
    $2,973
    Other
    $375
    Deferred
    $17,708
    Nontaxable benefits
    $24,345
    Filer's total
    $191,395

  • Sheila Gall

    GENERAL COUNSEL

    Total calculated
    $178,055
    From this org
    $148,978
    From related orgs
    $0
    Other
    $29,077
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,282
    Bonus
    $2,931
    Other
    $765
    Deferred
    $17,434
    Nontaxable benefits
    $11,643
    Filer's total
    $178,055

  • Doug Evans

    INFORMATION SECURITY MANAGER

    Total calculated
    $165,365
    From this org
    $133,871
    From related orgs
    $0
    Other
    $31,494
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,883
    Bonus
    $2,553
    Other
    $5,435
    Deferred
    $15,188
    Nontaxable benefits
    $16,306
    Filer's total
    $165,365

  • Peter King

    FORMER CHIEF EXECUTIVE OFFICER

    Total calculated
    $139,984
    From this org
    $139,984
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $7,338
    Bonus
    $0
    Other
    $132,646
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $139,984

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
NON-FIXED PAYMENTS WERE RECEIVED IN THE FORM OF PERFORMANCE-BASED BONUSES.
PART I, LINE 4B
PETER KING (FORMER CEO) IS RECEIVING PAYMENTS UNDER A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN. THE FIRST PAYMENT WAS MADE IN 2022 AND WILL BE PAID IN FULL IN 2024. HE IS ALSO RECEIVING PAYMENTS UNDER A 457(B) PLAN. IN 2022, DEANNA DAWSON (CEO) AND ALICIA MARTINELLI (COO) BEGAN PARTICIPATION IN A 457(B) PLAN.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
22 September 2023
IRS schema version
2022v5.0
Source object
202312719349302126

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