Northwest Requirements Utilities

Not tax-deductible

Portland, OR501(c)(6)Since 2002Community Development EIN 71-0916277Revenue $2.2M in FY2025

On file with the IRSnru-nw.com825 Ne Multnomah St Ste 1135, 97232-2170 · Portland, ORTax-exempt since Dec 2003

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The objective of the organization is to provide support and information services to its members by advocating on behalf of load following customers of bpa to protect their interst in low cost and reliable power supply avaliable from the federal power system and other sources.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$985K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $39K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$985K
to officers and key staff · 47% of spending
Concern: pay to officers and key staff is 47% of spending; over 30%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$99K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
60
of 60 voting members
Looks good: 60 of 60 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
+19% vs prior year
Spent
$2.1M
Net assets
$674K
By yearFY2020–FY2025
Revenue
$2.2M
FY2025▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$1.3M
FY2023$1.6M
FY2024$1.8M
FY2025$2.2M
Expenses
$2.1M
FY2025▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.6M
FY2022$1.2M
FY2023$1.7M
FY2024$1.8M
FY2025$2.1M
Net assets
$674K
FY2025▲ +18%
Tap a bar for its year
Net assets by fiscal year
FY2020$455K
FY2021$488K
FY2022$592K
FY2023$514K
FY2024$574K
FY2025$674K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2003.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

64 people listed on the 990; $985K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$317,578Pt VII · Sec A
Vp-Legal&policy
$219,974Pt VII · Sec A
Rate & Policy Dir
$206,600Pt VII · Sec A
Dir - Transmission
$139,777Pt VII · Sec A
Dir - Ext Affairs
$100,625Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Zabyn Towner’s $318K as Executive Dir. is at the 88th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Zabyn Towner$317,578$288,000$268,867$237,537$165,238—
John Francisco————$285,975$258,902
Matthew Schroettnig$219,974$227,483$200,373———
Emily Traetow$206,600$208,719————
Tashiana Wangler——$152,302$181,050——
Christopher Jones$139,777—————
Rita Halpin—$115,328————
Megan Stratman————$103,289—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for consumer-owned electric utilities by negotiating with the Bonneville Power Administration to secure low-cost, reliable power for its members.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Provide members with direction in negotiating with bonneville power administration for power supply rates for non-generating consumer or publicly owned electric distribution utilities within the bpa service area.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Fees for servicesLn 2g$2.2M
Other incomeLn 4–11$15K
Investment incomeLn 3$7K
Money outPt IX
$2.1M
Ln 25
Owns and owesPt X
$674K
net assets · Ln 32
Cash and savingsLn 1–2$731K
Total assetsLn 16$773K
LiabilitiesLn 26$99K
PeoplePt VI, VII
64
listed · VII A
PaidVII A5
Voting boardVI 1a60
IndependentVI 1b60
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.2M
Investment incomeLn 3$7K
Other incomeLn 4–11$15K
Gains on assetsLn 7$0
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$360K
SavingsLn 2$371K
Cash and savings togetherLn 1–2$731K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$16K
Other assetsLn 15$5K
Total assetsLn 16$773K
LiabilitiesLn 26$99K
Net assetsLn 32$674K
OperationsPt I, VI
EmployeesI 57
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$632K$731K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$21K$16K
Total assetsLn 16$772K$773K
LiabilitiesLn 26$199K$99K
Net assetsLn 32$574K$674K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$699K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$639K
Pension plan contributionsLn 8$221K
Other employee benefitsLn 9$124K
Payroll taxesLn 10$80K
Management feesLn 11a$0
Legal feesLn 11b$1K
Accounting feesLn 11c$15K
Lobbying feesLn 11d$67K
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$5K
Advertising and promotionLn 12$0
Office expensesLn 13$15K
Information technologyLn 14$3K
RoyaltiesLn 15$0
OccupancyLn 16$97K
TravelLn 17$47K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K
InsuranceLn 23$12K
Other expenses (24a–d)Ln 24$69K
All other expensesLn 24e$0
Total functional expensesLn 25$2.1M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.2M$2.1M$101K$674K 990 PDF
FY2024 $1.8M$1.8M$60K$574K 990 PDF
FY2023 $1.6M$1.7M−$79K$514K 990 PDF
FY2022 $1.3M$1.2M$104K$592K 990 PDF
FY2021 $1.4M$1.6M−$227K$488K 990 PDF
FY2020 $1.3M$1.5M−$194K$455K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,199,425 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,826,636$2,177,899
I-10 Investment incomePrior year $3,492$7,017
I-11 Other revenuePrior year $18,347$14,509
I-12 Total revenuePrior year $1,848,475$2,199,425
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,328,822$1,763,097
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $459,652$335,600
I-18 Total expensesPrior year $1,788,474$2,098,697
I-19 Revenue less expensesPrior year $60,001$100,728
Part VI · Governance 60 of 60 board members independent, 2 to look at
VI-1a Voting members of the governing body60
VI-1b Independent voting members60
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,199,425 across 9 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,177,899$2,177,899
VIII-3 Investment incomeExcluded from tax $7,017$7,017
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $13,500$13,500
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,009$1,009
VIII-12 Total revenueRelated to mission $2,192,408 · Excluded from tax $7,017$2,199,425
Part IX · Statement of functional expenses $2,098,697 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$698,601
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$639,196
IX-8 Pension plan contributions$221,189
IX-9 Other employee benefits$124,346
IX-10 Payroll taxes$79,765
IX-11a Management fees$0
IX-11b Legal fees$1,445
IX-11c Accounting fees$15,125
IX-11d Lobbying fees$66,573
IX-11f Investment management fees$0
IX-11g Other fees for services$4,764
IX-12 Advertising and promotion$0
IX-13 Office expenses$15,227
IX-14 Information technology$2,785
IX-15 Royalties$0
IX-16 Occupancy$97,277
IX-17 Travel$47,172
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$4,982
IX-23 Insurance$11,673
IX-24 Other expenses (24a–d)$68,577
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$2,098,697
Part X · Balance sheet $773,438 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $264,978$359,899
X-2 Savings and temporary cash investmentsStart of year $366,658$371,169
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,500$100
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $17,414$21,476
X-10c Land, buildings and equipment, netStart of year $20,834$15,852
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $100,738$4,942
X-16 Total assetsStart of year $772,122$773,438
X-17 Accounts payable and accrued expensesStart of year $90,668$90,785
X-25 Other liabilitiesStart of year $107,875$8,346
X-26 Total liabilitiesStart of year $198,543$99,131
X-27 Net assets without donor restrictionsStart of year $573,579$674,307
X-32 Total net assets or fund balancesStart of year $573,579$674,307
X-33 Total liabilities and net assetsStart of year $772,122$773,438
Part XI · Reconciliation of net assets $674,307 net assets at year end
XI-1 Total revenue$2,199,425
XI-2 Total expenses$2,098,697
XI-3 Revenue less expenses$100,728
XI-4 Net assets at start of year$573,579
XI-10 Net assets at end of year$674,307

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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