Northwest Small Hydroelectric Association

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The Northwest Hydroelectric Association (nwha) purpose: we unite passionate hydropower leaders through knowledge sharing and collaborative networking, so that together we are the recognized authority on hydropower for our Northwest communities.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 21 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $74K a year · 14% 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
$173K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
21 mo
of spending, in cash
Looks good: 20.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$255K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$790K
+25% vs prior year
Spent
$583K
Net assets
$851K
By yearFY2021–FY2026
Revenue
$790K
FY2026▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2021$227K
FY2022$397K
FY2023$509K
FY2024$587K
FY2025$633K
FY2026$790K
Expenses
$583K
FY2026▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2021$233K
FY2022$334K
FY2023$447K
FY2024$532K
FY2025$570K
FY2026$583K
Net assets
$851K
FY2026▲ +35%
Tap a bar for its year
Net assets by fiscal year
FY2021$369K
FY2022$432K
FY2023$496K
FY2024$539K
FY2025$628K
FY2026$851K

From the FY2026 Form 990 (year ending February 2026) · 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: FY2026. IRS ruling in Apr 1982.

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

Who runs it and what they're paid

21 people listed on the 990; $173K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Executive Di
$173,352Pt VII · Sec A
Washington D
$0Pt VII · Sec A
Oregon Direc
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Washington D
$0Pt VII · Sec A
$0Pt VII · Sec A
Washington D
$0Pt VII · Sec A
Oregon Direc
$0Pt VII · Sec A

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

NameFY2026FY2025FY2024FY2023FY2022FY2021
Brenna Vaughn$173,352$167,836$160,997$153,086$153,567$134,680

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.

See Northwest Small Hydroelectric Association executive salaries →

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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 15aNo

Programs and updates

Advocates for hydropower as clean energy while protecting regional fisheries and water quality.

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Provided by the organization

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3 programs · in their own filed words · FY2025
01

Annual conference. This event occurs every february within the northwest and includes speaker presentations to the membership and non-member attendees. Cost include the hotel, AUDIO/VISUAL, show decorator, and refreshments to implement the activity. There were 593 attendees participating in the 2026 conference.

Pt IX · col B
02

Workshops and seminars. In this fiscal year nwha provided a technical workshop, and a fall workshop. Approximately 215 attendees participated in the technical workshop and 80 in the fall regional workshop. The workshops provided education to a variety of members (consultants, generators, suppliers, etc.).

Pt IX · col B
03

All other program services.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 6 grants · $47K · 2020–2025
Foundation for Water and Energy EduFY2021$13,400
Hydropower Foundation INCDC · FY2021$7,500
Hydropower Foundation INCDC · FY2020$7,500

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$790K
Ln 12
Fees for servicesLn 2g$611K
Gifts and grantsLn 1h$165K
Investment incomeLn 3$13K
Money outPt IX
$583K
Ln 25
Owns and owesPt X
$851K
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.1M
LiabilitiesLn 26$255K
PeoplePt VI, VII
21
listed · VII A
PaidVII A1
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$165K
Fees for servicesLn 2g$611K
Investment incomeLn 3$13K
Other incomeLn 4–11$2K
Total revenueLn 12$790K
Assets in detailPt X, end of year
CashLn 1$24K
SavingsLn 2$992K
Cash and savings togetherLn 1–2$1.0M
Total assetsLn 16$1.1M
LiabilitiesLn 26$255K
Net assetsLn 32$851K
OperationsPt I, VI
EmployeesI 51
VolunteersI 621
Fiscal year endsHeaderFebruary
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 FY26End FY26
Cash and savingsLn 1–2$871K$1.0M
Total assetsLn 16$884K$1.1M
LiabilitiesLn 26$256K$255K
Net assetsLn 32$628K$851K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$11K
Pay of current officers, directors and key staffLn 5$174K
Payroll taxesLn 10$14K
Management feesLn 11a$38K
Legal feesLn 11b$5K
Accounting feesLn 11c$2K
Other fees for servicesLn 11g$12K
Advertising and promotionLn 12$405
Office expensesLn 13$3K
Information technologyLn 14$28K
TravelLn 17$4K
InsuranceLn 23$2K
Other expenses (24a–d)Ln 24$280K
All other expensesLn 24e$9K
Total functional expensesLn 25$583K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $790K$583K$207K$851K 990 PDF
FY2025 $633K$570K$63K$628K 990 PDF
FY2024 $587K$532K$55K$539K 990 PDF
FY2023 $509K$447K$62K$496K 990 PDF
FY2022 $397K$334K$63K$432K 990 PDF
FY2021 $227K$233K−$6K$369K 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 FY2026 990 (6 parts)
Part I · Summary $790,001 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $176,945$164,886
I-9 Program service revenuePrior year $451,940$610,573
I-10 Investment incomePrior year $2,109$12,949
I-11 Other revenuePrior year $1,832$1,593
I-12 Total revenuePrior year $632,826$790,001
I-13 Grants and similar amounts paidPrior year $11,125$11,125
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $182,542$188,102
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $376,544$383,515
I-18 Total expensesPrior year $570,211$582,742
I-19 Revenue less expensesPrior year $62,615$207,259
Part VI · Governance 19 of 19 board members independent, 1 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $790,001 across 6 lines filed
VIII-1b Membership dues$164,886
VIII-1h Total contributions, gifts and grants$164,886
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $610,573$610,573
VIII-3 Investment incomeExcluded from tax $12,949$12,949
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,593$1,593
VIII-12 Total revenueRelated to mission $612,166 · Excluded from tax $12,949$790,001
Part IX · Statement of functional expenses $582,742 across 14 lines filed
IX-1 Grants to domestic organizations$11,125
IX-5 Pay of current officers, directors and key staff$174,036
IX-10 Payroll taxes$14,066
IX-11a Management fees$37,625
IX-11b Legal fees$5,278
IX-11c Accounting fees$1,800
IX-11g Other fees for services$12,237
IX-12 Advertising and promotion$405
IX-13 Office expenses$2,716
IX-14 Information technology$28,481
IX-17 Travel$3,955
IX-23 Insurance$2,409
IX-24 Other expenses (24a–d)$279,788
IX-24e All other expenses$8,821
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$582,742
Part X · Balance sheet $1,105,733 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $76,169$23,911
X-2 Savings and temporary cash investmentsStart of year $795,142$992,057
X-4 Accounts receivable$71,805
X-9 Prepaid expenses and deferred chargesStart of year $13,000$17,960
X-16 Total assetsStart of year $884,311$1,105,733
X-17 Accounts payable and accrued expensesStart of year $126,066$110,283
X-19 Deferred revenueStart of year $130,082$144,441
X-26 Total liabilitiesStart of year $256,148$254,724
X-27 Net assets without donor restrictionsStart of year $628,163$851,009
X-32 Total net assets or fund balancesStart of year $628,163$851,009
X-33 Total liabilities and net assetsStart of year $884,311$1,105,733
Part XI · Reconciliation of net assets $851,009 net assets at year end
XI-1 Total revenue$790,001
XI-2 Total expenses$582,742
XI-3 Revenue less expenses$207,259
XI-4 Net assets at start of year$628,163
XI-8 Prior period adjustments$15,587
XI-10 Net assets at end of year$851,009

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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