Association of Washington Cities

Nonprofit profile at a glance

EIN
916000045
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Olympia, WA, USA
Phone
3607534137
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$17,650,663
Expenses
$15,277,469
Assets
$26,557,983
Liabilities
$9,726,251

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

37 people listed

Executive titles in this filing

  • AMY OCKERLANDER (PRESIDENT)
  • FRED BRINK (VICE PRESIDENT)
  • BETSY WILKERSON (IMMEDIATE PAST PRESIDENT)
  • DEANNA DAWSON (CHIEF EXECUTIVE OFFICER)
  • ALICIA SEEGERS MARTINELLI (DEPUTY CEO/COO)

Highest reported compensation

  • DEANNA DAWSON (CHIEF EXECUTIVE OFFICER): $447,568 total reported compensation
  • ALICIA SEEGERS MARTINELLI (DEPUTY CEO/COO): $271,821 total reported compensation
  • CANDICE BOCK (DIRECTOR OF GOVERNMENT RELATIONS): $262,248 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association of Washington cities builds connections between our state's diverse cities and towns, while providing our members with the support needed to thrive through delivery of data-driven education, nationally recognized pooling programs, and nonpartisan advocacy.

What it reported doing in 2024

The education, events, and engagement program includes annual programs and projects that educate members on essential municipal issues. Education is provided in the form of trainings, forus, conferences, webinars, and educational materials. Strategic areas of emphasis include effective local leadership, roles and responsibilities, budgeting and financial management, infrastructure and land use, safe and thriving communities, labor relations. Programs are specialized for officials from small cities, mayors, new elected officials, and labor relations and human resources professionals. Approximately 3,323 participants attended trainings offered by awc including 473 member delegates that attended the 2024 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.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Accountability: 100
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.3%; rating input score 72
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 1st percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91%; rating input score 91; 21st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.4%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 72.3% of revenue deployed · 85.1% of spending went to programs
  • Governance: 25 of 25 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $13M in reported program spending
  • Leadership: top reported pay $448K · 37 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.2M reported
  • Consistency: 33 of 35 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.