Washington Public Utility Districts Association

Nonprofit profile at a glance

EIN
910486104
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Olympia, WA, USA
Phone
3607412675
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,049,448
Expenses
$2,053,282
Assets
$5,222,406
Liabilities
$607,103

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • GEORGE M CAAN (EXECUTIVE DIRECTOR)
  • LIZ GREEN (PRESIDENT)

Highest reported compensation

  • GEORGE M CAAN (EXECUTIVE DIRECTOR): $286,511 total reported compensation
  • NICOLAS B GARCIA (POLICY DIRECTOR): $182,884 total reported compensation
  • ELIZABETH A ANDERSON (COMMUNICATIONS DIRECTOR): $181,807 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association's purpose is to coordinate the activities of and distribute information to public utility district commissioners in Washington state.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.2%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 2.54; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 40.2%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.7% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 28 of 28 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $287K · 32 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.