Northwest Public Power Association

Not tax-deductible

Vancouver, WA501(c)(6)Since 1947Mutual / membership EIN 91-0535366Revenue $7.2M in FY2024

On file with the IRSnwppa.org9817 Ne 54th St Ste 200, 98662-6064 · Vancouver, WATax-exempt since Aug 1948

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An Association representing and serving consumer-owned, locally controlled electric utilities in the western US and canada. Its purpose is to enhance the success of its members through education, training, Public info, governmental relations & value added services.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 100 volunteers and 15 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $62K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.6M
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
38
of 38 voting members
Looks good: 38 of 38 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.2M
+8% vs prior year
Spent
$6.9M
To programs
0%
Net assets
$4.5M
By yearFY2020–FY2024
Revenue
$7.2M
FY2024▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.7M
FY2021$4.4M
FY2022$5.9M
FY2023$6.7M
FY2024$7.2M
Expenses
$6.9M
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.1M
FY2021$4.1M
FY2022$6.0M
FY2023$6.4M
FY2024$6.9M
Net assets
$4.5M
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.8M
FY2021$4.1M
FY2022$4.0M
FY2023$4.3M
FY2024$4.5M

From the FY2024 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: FY2024. IRS ruling in Aug 1948.

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

Who runs it and what they're paid

45 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$363,081Pt VII · Sec A
Chief Experience Officer
$179,520Pt VII · Sec A
CFO & Administrativce Services Dir
$176,326Pt VII · Sec A
Learning and Workf
$131,253Pt VII · Sec A
Solution Architect
$124,991Pt VII · Sec A
Learning Prog Mgr
$104,934Pt VII · Sec A
Senior Accountant
$101,603Pt VII · Sec A
Board Member
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Kurt Miller$363,081$24,508———
Scott Corwin—$251,275$338,709$302,368$298,046
Brenda Dunn$179,520$143,795———
H Brent Lay$176,326$162,955$158,354$149,207$144,355
Jenny Keesey$131,253$143,211———
Jenny Keesy——$140,791$134,963—
Gail Patterson—$132,226———
Michael Hyatt-Evenson————$127,565

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

Supports Western electric utilities with education, training, and advocacy.

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3 programs · in their own filed words · FY2024
01

Publish a monthly industry news magazine and an annual membership directory, maintain an information website, and publish a weekly electronic newsletter.

Pt IX · col B
02

Host conferences and exhibits for public utility and associated member personnel.

Pt IX · col B
03

Provide training and educational programs for member utilities.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$7.2M
Ln 12
Fees for servicesLn 2g$7.1M
Investment incomeLn 3$155K
Money outPt IX
$6.9M
Ln 25
Owns and owesPt X
$4.5M
net assets · Ln 32
Cash and savingsLn 1–2$4.7M
Total assetsLn 16$6.1M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
45
listed · VII A
PaidVII A7
Voting boardVI 1a38
IndependentVI 1b38
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$7.1M
Investment incomeLn 3$155K
Gains on assetsLn 7−$2K
Total revenueLn 12$7.2M
Assets in detailPt X, end of year
CashLn 1$354K
SavingsLn 2$4.3M
Cash and savings togetherLn 1–2$4.7M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$523K
Other assetsLn 15$193K
Total assetsLn 16$6.1M
LiabilitiesLn 26$1.6M
Net assetsLn 32$4.5M
OperationsPt I, VI
EmployeesI 515
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$5.2M$4.7M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$548K$523K
Total assetsLn 16$6.5M$6.1M
LiabilitiesLn 26$2.2M$1.6M
Net assetsLn 32$4.3M$4.5M
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$902K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.2M
Pension plan contributionsLn 8$277K
Other employee benefitsLn 9$346K
Payroll taxesLn 10$153K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$23K
Lobbying feesLn 11d$95K
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$269K
Advertising and promotionLn 12$72K
Office expensesLn 13$171K
Information technologyLn 14$235K
RoyaltiesLn 15$0
OccupancyLn 16$92K
TravelLn 17$113K
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$41K
InsuranceLn 23$26K
Other expenses (24a–d)Ln 24$2.8M
All other expensesLn 24e$75K
Total functional expensesLn 25$6.9M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $7.2M$6.9M$263K$4.5M 990 PDF
FY2023 $6.7M$6.4M$260K$4.3M 990 PDF
FY2022 $5.9M$6.0M−$103K$4.0M 990 PDF
FY2021 $4.4M$4.1M$316K$4.1M 990 PDF
FY2020 $3.7M$4.1M−$427K$3.8M 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 FY2024 990 (6 parts)
Part I · Summary $7,156,484 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $6,559,711$7,067,397
I-10 Investment incomePrior year $142,981$154,931
I-11 Other revenuePrior year −$51,082−$65,844
I-12 Total revenuePrior year $6,651,610$7,156,484
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,785,176$2,856,008
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,606,569$4,037,691
I-18 Total expensesPrior year $6,391,745$6,893,699
I-19 Revenue less expensesPrior year $259,865$262,785
Part VI · Governance 38 of 38 board members independent, no flags
VI-1a Voting members of the governing body38
VI-1b Independent voting members38
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $7,156,484 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 $6,758,391 · Unrelated business $309,006$7,067,397
VIII-3 Investment incomeExcluded from tax $157,211$157,211
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission −$69,822−$69,822
VIII-7 Net gain or loss on sales of assetsRelated to mission −$2,280−$2,280
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,978$3,978
VIII-12 Total revenueRelated to mission $6,690,267 · Unrelated business $309,006 · Excluded from tax $157,211$7,156,484
Part IX · Statement of functional expenses $6,893,699 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$902,475
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$1,177,871
IX-8 Pension plan contributions$276,850
IX-9 Other employee benefits$345,654
IX-10 Payroll taxes$153,158
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$23,224
IX-11d Lobbying fees$95,210
IX-11f Investment management fees$0
IX-11g Other fees for services$269,275
IX-12 Advertising and promotion$72,408
IX-13 Office expenses$170,954
IX-14 Information technology$234,680
IX-15 Royalties$0
IX-16 Occupancy$92,088
IX-17 Travel$112,683
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$40,533
IX-23 Insurance$25,778
IX-24 Other expenses (24a–d)$2,825,625
IX-24e All other expenses$75,233
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$6,893,699
Part X · Balance sheet $6,087,616 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $1,112,573$353,763
X-2 Savings and temporary cash investmentsStart of year $4,122,738$4,322,358
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $290,578$357,748
X-8 Inventories for sale or useStart of year $29,950$28,427
X-9 Prepaid expenses and deferred chargesStart of year $219,548$308,457
X-10c Land, buildings and equipment, netStart of year $548,140$523,399
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 $156,884$193,464
X-16 Total assetsStart of year $6,480,411$6,087,616
X-17 Accounts payable and accrued expensesStart of year $251,817$280,651
X-19 Deferred revenueStart of year $1,858,349$1,153,448
X-25 Other liabilitiesStart of year $119,807$140,294
X-26 Total liabilitiesStart of year $2,229,973$1,574,393
X-27 Net assets without donor restrictionsStart of year $4,250,438$4,513,223
X-32 Total net assets or fund balancesStart of year $4,250,438$4,513,223
X-33 Total liabilities and net assetsStart of year $6,480,411$6,087,616
Part XI · Reconciliation of net assets $4,513,223 net assets at year end
XI-1 Total revenue$7,156,484
XI-2 Total expenses$6,893,699
XI-3 Revenue less expenses$262,785
XI-4 Net assets at start of year$4,250,438
XI-10 Net assets at end of year$4,513,223

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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