Northwest Pulp & Paper Association FY2020 filing

Not tax-deductible

Tumwater, WA501(c)(6)EIN 91-0660171Revenue $937K in FY2020

On file with the IRSnwpulpandpaper.org300 Deschutes Way Sw Ste 201, 98501-7719 · Tumwater, WATax-exempt since Nov 1958

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To advocates for policies important to its members by educating legislators and policymakers about environment regulatory and tax issues.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$199K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2020 · 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
5 of 6
filings with a surplus
Average surplus $45K a year · 5% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$199K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$937K
Spent
$866K
Net assets
$443K
By yearFY2020–FY2025
Revenue
$937K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$937K
FY2021$803K
FY2022$961K
FY2023$903K
FY2024$827K
FY2025$844K
Expenses
$866K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$866K
FY2021$752K
FY2022$927K
FY2023$800K
FY2024$867K
FY2025$794K
Net assets
$443K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$443K
FY2021$502K
FY2022$536K
FY2023$639K
FY2024$600K
FY2025$649K

From the FY2020 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 Nov 1958.

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

Who runs it and what they're paid

12 people listed on the 990; $199K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$198,830Pt VII · Sec A
President
$0Pt VII · Sec A
First Vice President
$0Pt VII · Sec A
Second Vice President
$0Pt VII · Sec A
Board of Trustees
$0Pt VII · Sec A
Board of Trustees
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Christian McCabe$226,248$219,961$216,933$204,526$200,544$198,830

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 policies by educating lawmakers on environmental, regulatory, and tax issues.

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1 program · in their own filed words · FY2020
01

Government affairsnwppa advocates for policies important to its members by educating legislators and policymakers about environment regulatory and tax ISSUES.REGULATORY affairsnwppa provides its members with continual environmental regulatory updates that include specific information on the nature, scope and impact of new or proposed…

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$937K
Ln 12
Fees for servicesLn 2g$807K
Gifts and grantsLn 1h$128K
Investment incomeLn 3$809
Money outPt IX
$866K
Ln 25
Owns and owesPt X
$443K
net assets · Ln 32
Cash and savingsLn 1–2$452K
Total assetsLn 16$452K
LiabilitiesLn 26$9K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$128K
Fees for servicesLn 2g$807K
Investment incomeLn 3$809
Total revenueLn 12$937K
Assets in detailPt X, end of year
CashLn 1$158K
SavingsLn 2$294K
Cash and savings togetherLn 1–2$452K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$452K
LiabilitiesLn 26$9K
Net assetsLn 32$443K
OperationsPt I, VI
EmployeesI 53
VolunteersI 611
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$381K$452K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$381K$452K
LiabilitiesLn 26$9K$9K
Net assetsLn 32$372K$443K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$234K
Other salaries and wagesLn 7$202K
Pension plan contributionsLn 8$21K
Other employee benefitsLn 9$41K
Payroll taxesLn 10$28K
Legal feesLn 11b$79K
Accounting feesLn 11c$1K
Lobbying feesLn 11d$99K
Other fees for servicesLn 11g$3K
Advertising and promotionLn 12$7K
Office expensesLn 13$8K
Information technologyLn 14$831
OccupancyLn 16$38K
TravelLn 17$786
Conferences, conventions and meetingsLn 19$98
InsuranceLn 23$677
Other expenses (24a–d)Ln 24$104K
Total functional expensesLn 25$866K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $844K$794K$50K$649K 990 PDF
FY2024 $827K$867K−$39K$600K 990 PDF
FY2023 $903K$800K$103K$639K 990 PDF
FY2022 $961K$927K$34K$536K 990 PDF
FY2021 $803K$752K$50K$502K 990 PDF
FY2020 Viewing $937K$866K$71K$443K 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 FY2020 990 (6 parts)
Part I · Summary $936,551 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $212,450$128,500
I-9 Program service revenuePrior year $805,100$807,242
I-10 Investment incomePrior year $2,807$809
I-11 Other revenuePrior year $63$0
I-12 Total revenuePrior year $1,020,420$936,551
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $492,625$524,801
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $500,088$340,837
I-18 Total expensesPrior year $992,713$865,638
I-19 Revenue less expensesPrior year $27,707$70,913
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $936,551 across 5 lines filed
VIII-1f All other contributions, gifts and grants$128,500
VIII-1h Total contributions, gifts and grants$128,500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $807,242$807,242
VIII-3 Investment incomeExcluded from tax $809$809
VIII-12 Total revenueRelated to mission $807,242 · Unrelated business $0 · Excluded from tax $809$936,551
Part IX · Statement of functional expenses $865,638 across 17 lines filed
IX-5 Pay of current officers, directors and key staff$234,371
IX-7 Other salaries and wages$201,630
IX-8 Pension plan contributions$20,563
IX-9 Other employee benefits$40,619
IX-10 Payroll taxes$27,618
IX-11b Legal fees$78,706
IX-11c Accounting fees$1,066
IX-11d Lobbying fees$99,450
IX-11g Other fees for services$2,680
IX-12 Advertising and promotion$6,808
IX-13 Office expenses$8,235
IX-14 Information technology$831
IX-16 Occupancy$37,988
IX-17 Travel$786
IX-19 Conferences, conventions and meetings$98
IX-23 Insurance$677
IX-24 Other expenses (24a–d)$103,512
IX-25 Total functional expenses$865,638
Part X · Balance sheet $452,084 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $112,974$158,193
X-2 Savings and temporary cash investmentsStart of year $268,317$293,891
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $381,291$452,084
X-17 Accounts payable and accrued expensesStart of year $9,182$9,062
X-26 Total liabilitiesStart of year $9,182$9,062
X-32 Total net assets or fund balancesStart of year $372,109$443,022
X-33 Total liabilities and net assetsStart of year $381,291$452,084
Part XI · Reconciliation of net assets $443,022 net assets at year end
XI-1 Total revenue$936,551
XI-2 Total expenses$865,638
XI-3 Revenue less expenses$70,913
XI-4 Net assets at start of year$372,109
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$443,022

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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