2025-04-02T14:49:37-05:00 2024-06-30 910189318 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2023-07-01 910607853 WASHINGTON FEDERATION OF STATE EMPLOYEES WASH 3603527603 1212 JEFFERSON ST SE 300 OLYMPIA WA 98501 KURT SPIEGEL EXECUTIVE DIRECTOR 3603527603 2025-04-01 1 1 EMINA O CRESSWELL CPA P01217304 2063026500 2025-04-01 2023 2025-03-06 01:10:19Z NA KURT SPIEGEL 1212 JEFFERSON ST SE 300 OLYMPIA WA 98501 23306817 0 1381 X WWW.WFSE.ORG X MEMBERSHIP ORGANIZATION 1956 WA PROVIDE WELFARE, PROTECTION AND ADVANCEMENT OF WASHINGTON STATE EMPLOYEE LOCAL UNIONS. 69 65 311 100 0 0 125000 300000 19663475 22223508 418861 764769 18540 18540 20225876 23306817 465520 767642 0 0 14050093 15207229 0 0 0 4342366 4992670 18857979 20967541 1367897 2339276 19779915 24098339 1977507 3956655 17802408 20141684 X SEE SCHEDULE O. 0 0 FIELD SERVICES - REPRESENT BARGAINING UNIT MEMBERS THROUGH RESOLVING GRIEVANCES, SOME OF WHICH WERE REFERRED TO ATTORNEYS. THE OBJECTIVE OF PURSUING THESE GRIEVANCES INCLUDE PROTECTING WORKERS JOBS, IMPROVING THE WORKING CONDITIONS OF MEMBERS AND ENSURING THAT CONTRACT TERMS ARE ENFORCED. NEGOTIATIONS - NEGOTIATE COLLECTIVE BARGAINING AGREEMENTS, MAINTAIN CONTRACT COMPLIANCE. THE OBJECTIVE OF THESE CONTRACT NEGOTIATIONS ARE TO PROVIDE MEMBERS WITH IMPROVED WORKING CONDITIONS, JOB PROTECTIONS, BETTER BENEFITS AND HIGHER WAGES. ORGANIZING - THE OBJECTIVES OF ORGANIZING CAMPAIGNS ARE TO INCREASE MEMBER DENSITY, TO IMPROVE BARGAINING STRENGTH, TO EXPAND UNION MEMBERSHIP INTO NEW EMPLOYERS AND ORGANIZATIONS, AND TO IMPROVE WORKING CONDITIONS OF PEOPLE NOT YET COVERED BY A UNION CONTRACT. EXECUTIVE BOARD - GOVERNANCE, ADMINISTRATION - SUPPORT OF THE ORGANIZATION, BUILDING - ASSET MAINTENANCE, LEGISLATIVE SERVICES - LOBBY FOR MEMBER BENEFITS. 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 40 0 1 311 1 0 0 0 0 1 1 0 0 0 X 69 65 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X JOYCE CHANG 3603527603 1212 JEFFERSON ST SE SUITE 300 OLYMPIA WA 98501 STANLEY TRACY SECRETARY 10.00 1.00 X X 25159 0 0 YESTRAMSKI MICHAEL PRESIDENT 40.00 1.00 X X 23400 0 0 FUESTON ASHLEY VICE PRESIDENT 40.00 1.00 X X 23400 0 0 LUKASZEK PAULA TREASURER 40.00 1.00 X X 15091 0 0 CAMACHO MARK EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 5792 0 0 DRATH WILLIAM EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 5322 0 0 TRAN QUAN EXECUTIVE BOARD MEMBER 2.00 X 4418 0 0 ANDREASON DANIEL EXECUTIVE BOARD MEMBER 2.00 X 4345 0 0 BARBER BRITTANY EXECUTIVE BOARD MEMBER 2.00 X 3747 0 0 SILLS DEBRA EXECUTIVE BOARD MEMBER 2.00 X 3420 0 0 BARTHOLOMEW JOSHUA EXECUTIVE BOARD MEMBER (THRU 09/23) 2.00 X 2172 0 0 ELLIS DIANE EXECUTIVE BOARD MEMBER 2.00 X 2106 0 0 DIAZ DORIAN EXECUTIVE BOARD MEMBER 2.00 X 1905 0 0 COVINGTON KARLA EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 1893 0 0 SEGALL STEVEN EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 1862 0 0 APPLETON BOBBIE EXECUTIVE BOARD MEMBER 2.00 X 1815 0 0 ANDREASON KIZZY EXECUTIVE BOARD MEMBER 2.00 X 1778 0 0 SALISBURY AMINATA EXECUTIVE BOARD MEMBER 2.00 X 1734 0 0 MEYENBURG SHELBY EXECUTIVE BOARD MEMBER 2.00 X 1706 0 0 SHUTE CARMYN EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 1622 0 0 HAMEL KEVIN EXECUTIVE BOARD MEMBER 2.00 X 1596 0 0 COGSWELL KIMBERLY EXECUTIVE BOARD MEMBER 2.00 X 1528 0 0 KAPLAN WARD EXECUTIVE BOARD MEMBER 2.00 X 1513 0 0 WHITESIDE SAMANTHA EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 1506 0 0 PIRTLE CHARLES EXECUTIVE BOARD MEMBER 2.00 X 1456 0 0 DAVIS JASON EXECUTIVE BOARD MEMBER 2.00 X 1453 0 0 HERTZOG ERIC EXECUTIVE BOARD MEMBER 2.00 X 1386 0 0 MARTIN JEFF EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 1245 0 0 MCNABB WILLIS EXECUTIVE BOARD MEMBER 2.00 X 1241 0 0 ARNOLD CHRISTINA EXECUTIVE BOARD MEMBER 2.00 X 1139 0 0 DOYLE STEPHANIE EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 1132 0 0 ROS LLIBERTAT EXECUTIVE BOARD MEMBER 2.00 X 1116 0 0 YATES STEVEN EXECUTIVE BOARD MEMBER 2.00 X 1060 0 0 GALOW CHRISTOPHER EXECUTIVE BOARD MEMBER 2.00 X 1023 0 0 FUGLESTAD THOMAS EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 1017 0 0 WOMACK DIANNE EXECUTIVE BOARD MEMBER 2.00 X 991 0 0 REDELL CHARLES EXECUTIVE BOARD MEMBER 2.00 X 929 0 0 CRUSE NANCY EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 857 0 0 EDWARDS BRIAN EXECUTIVE BOARD MEMBER 2.00 X 852 0 0 CONKLIN AMY EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 786 0 0 FURCHERT JAMES EXECUTIVE BOARD MEMBER 2.00 X 749 0 0 KALAS JERRY EXECUTIVE BOARD MEMBER 2.00 X 643 0 0 SMITH NATHAN EXECUTIVE BOARD MEMBER 2.00 X 636 0 0 CASTILLO SALVADOR EXECUTIVE BOARD MEMBER 2.00 X 613 0 0 COSDEN SHERRY EXECUTIVE BOARD MEMBER 2.00 X 569 0 0 WALKER CRAIG EXECUTIVE BOARD MEMBER (THRU 2/24) 2.00 X 568 0 0 JOHNSON MARRA EXECUTIVE BOARD MEMBER 2.00 X 561 0 0 BUTLER NICOLE EXECUTIVE BOARD MEMBER 2.00 X 556 0 0 CONWAY WENDY EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 548 0 0 RAYBELL SEAN EXECUTIVE BOARD MEMBER 2.00 X 490 0 0 BARNES PETER EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 484 0 0 KUSCHEL JUDY EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 445 0 0 WHEELER JEFFREY EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 417 0 0 HURLBURT DAVID EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 414 0 0 OBELCZ JEANETTE EXECUTIVE BOARD MEMBER 2.00 X 397 0 0 WALSH SCOTT EXECUTIVE BOARD MEMBER 2.00 X 359 0 0 EATON JOSHUA EXECUTIVE BOARD MEMBER 2.00 X 356 0 0 ADAMS KYMBERLY EXECUTIVE BOARD MEMBER 2.00 X 340 0 0 BOWEN LESLIE EXECUTIVE BOARD MEMBER 2.00 X 326 0 0 BLAIR KENNETH EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 317 0 0 OSBORNE LORA EXECUTIVE BOARD MEMBER 2.00 X 317 0 0 ENNIS JAMES CODY EXECUTIVE BOARD MEMBER 2.00 X 295 0 0 SHIVES PATRICIA EXECUTIVE BOARD MEMBER 2.00 X 293 0 0 DOWNING MANDY EXECUTIVE BOARD MEMBER 2.00 X 253 0 0 MITCHELL MICHELE EXECUTIVE BOARD MEMBER 2.00 X 238 0 0 SULLIVAN TIMOTHY EXECUTIVE BOARD MEMBER 2.00 X 236 0 0 CALDWELL STACI EXECUTIVE BOARD MEMBER 2.00 X 198 0 0 TURNER SIERRA EXECUTIVE BOARD MEMBER 2.00 X 175 0 0 BELL ANJA EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 BOHLMAN APRIL EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 BOYAN LAUREN EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 BUCHANAN RHONDA EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 CALDERARI-WALDRON MILENA EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 0 0 0 CASEY HAILEY EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 CLEVENGER MARGARETT EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 CREIGHTON VICTORIA EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 DOREMUS LLYN EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 DUNCAN TAZIA EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 FRANS CHRISTINA EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 HALL CINDY EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 0 0 0 HANCOCK JOSEPH PAUL EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 HELTEMES CHERYL EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 MALO DONALD EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 0 0 0 NICHOLAS MILO EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 PASCUBILLO LANCE EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 0 0 0 RIMBAKUSUMO FA'APAIA ADA EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 RODRIGUEZ ADELAIDA EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 SHEEDY KENDRA EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 SMITH-HANKERSON TASHIA EXECUTIVE BOARD MEMBER (THRU 11/23) 2.00 X 0 0 0 THAYER MICHAEL EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 TVERBERG JUSTIN EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 VANMEER KATHERINE EXECUTIVE BOARD MEMBER 2.00 X 0 0 0 SPIEGEL AMY DIRECTOR OF ADVOCACY 40.00 X 4852 0 38170 MARTIN RACHELLE EXECUTIVE BOARD MEMBER 2.00 X 1153 0 0 SPIEGEL KURT EXECUTIVE DIRECTOR 40.00 1.00 X 198241 0 88770 HUGHES SUSAN DIRECTOR OF FINANCE (THRU 07/23) 40.00 1.00 X 158757 0 -270458 CHANG JOYCE DIRECTOR OF FINANCE 40.00 1.00 X 36633 0 2874 BROWN TAWNY DIRECTOR OF FIELD SERVICES 40.00 X 138230 0 29430 SUGRUE PATRICK DIRECTOR OF COMMUNICATIONS 40.00 X 118871 0 25611 THARP TIMOTHY DIRECTOR OF EXTERNAL ORGANIZING 40.00 X 143478 0 -607 EAGLE DENNIS DIRECTOR OF LEGISLATIVE & POLITICAL ACTIVITY 40.00 X 145359 0 -94629 JOHNSON TON LABOR ADVOCATE 40.00 X 129464 0 13643 1243344 0 -167196 22 0 1 0 YOUNGLOVE & COKER PO BOX 7846 OLYMPIA WA 98507 LEGAL SERVICES 497469 1 300000 300000 MEMBERSHIP DUES 900099 22223508 22223508 22223508 764769 764769 18540 0 18540 18540 18540 23306817 22223508 0 783309 764300 3342 789135 10136711 1500153 1863169 918061 457659 38850 80867 115800 395452 249686 777291 741298 714785 337413 145893 POLITICAL CONTRIBUTIONS 760000 ALL OTHER EXPENSES 89675 STAFF DEVELOPMENT & REC 76578 FLEET EXPENSE 11423 20967541 3759678 6732542 2036218 1331839 778129 932709 210906 223545 7364047 6239913 1318498 1124134 11676486 12776756 0 976814 19779915 24098339 1977507 2978845 0 977810 1977507 3956655 X 17802408 20141684 17802408 20141684 19779915 24098339 2339276 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 760000 100 WFSE SEPARATE SEGREGATED FUND 1212 JEFFERSON STREET SE STE 300 OLYMPIA WA 98501 274746485 760000 1 0 0 PART I-A, LINE 1: THE ORGANIZATION PROVIDES CAMPAIGN CONTRIBUTIONS TO POLITICAL CANDIDATES AND ORGANIZATIONS THAT SUPPORT THE LABOR MOVEMENT AND WORKING FAMILIES. 40000 40000 1812769 1564500 248269 1367572 1135435 232137 4143706 3539978 603728 1124134 LEASE LIABILITY 977810 977810 X 23306817 0 23306817 0 23306817 20967541 0 20967541 0 20967541 PART X, LINE 2: THE FEDERATION IS A TAX-EXEMPT ORGANIZATION AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME, IN ACCORDANCE WITH SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE FEDERATION ADHERES TO ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS, AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNITION, INTEREST, PENALTIES, AND DISCLOSURES REQUIRED. AS OF JUNE 30, 2024 AND 2023, THE FEDERATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE FEDERATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. 1 WA FAIR TRADE COALITION 1322 S BAYVIEW ST SUITE 300 SEATTLE WA 98144 593837580 501(C)(3) 5400 0 GENERAL SUPPORT WASHINGTON STATE LABOR COUNCIL 321 16TH AVE SOUTH SEATTLE WA 98144 910668471 501(C)(5) 40000 0 GENERAL SUPPORT NORTHWEST ACCOUNTABILITY PROJECT PO BOX 42561 PORTLAND OR 97242 320478413 501(C)(4) 40000 0 GENERAL SUPPORT WASHINGTON STATE BUDGET & POLICY CENTER 1402 THIRD AVE 1215 SEATTLE WA 98101 721612982 501(C)(3) 10000 0 GENERAL SUPPORT FOUNDATION FOR WORKING FAMILIES 321 16TH AVE SOUTH SEATTLE WA 98144 911702271 501(C)(3) 200000 0 DISASTER RELIEF FOR WILDFIRES AFSCME FALLEN HEROES FUND 1625 L STREET NW WASHINGTON DC 20036 522344511 501(C)(3) 25000 0 GENERAL SUPPORT DEFEND WASHINGTON PO BOX 21961 SEATTLE WA 98111 934932914 501(C)(3) 50000 0 GENERAL SUPPORT WOMEN SUPPORT WOMEN 17626 N ADVENT LN HAUSER ID 83854 931520460 501(C)(3) 10000 0 GENERAL SUPPORT NO ON-2109 COMMITTEE PO BOX 21961 SEATTLE WA 98111 991350192 501(C)(3) 250000 0 GENERAL SUPPORT NO ON-2117 COMMITTEE PO BOX 21961 SEATTLE WA 98111 990795568 501(C)(3) 100000 0 GENERAL SUPPORT 5 5 PART I, LINE 2: THE GRANTS THAT WFSE GIVES TO ORGANIZATIONS ARE ALL EITHER 501(C)(3), 501(C)(4), OR 501(C)(5) AND ARE MEANT FOR GENERAL SUPPORT. THE SCHOLARSHIPS THAT WFSE AWARDS ARE CLAIMED BY SUBMITTING ACTUAL RECEIPTS OF EDUCATION EXPENSES, SUCH AS TUITION AND BOOKS. THESE CONTRIBUTIONS ARE APPROVED BY WFSE'S EXECUTIVE BOARD. X X 0 0 0 SPIEGEL KURT EXECUTIVE DIRECTOR 185737 0 0 0 12504 0 70469 0 18301 0 287011 0 0 0 BROWN TAWNY DIRECTOR OF FIELD SERVICES 126830 0 0 0 11400 0 3248 0 26182 0 167660 0 0 0 FORM 990, PART III, LINE 1 PROVIDE WELFARE, PROTECTION AND ADVANCEMENT OF WASHINGTON STATE EMPLOYEE LOCAL UNIONS. FORM 990, PART VI, SECTION A, LINE 1A THE PRESIDENT AND VICE PRESIDENT'S WAGES ARE REIMBURSED TO THEIR EMPLOYERS. THE PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY ARE PAID OFFICER STIPENDS, CAR AND/OR CELL PHONE ALLOWANCES BY WFSE. FORM 990, PART VI, SECTION A, LINE 2 EXECUTIVE BOARD MEMBERS DANIEL ANDREASON AND KIZZY ANDREASON HAVE A FAMILIAL RELATIONSHIP. EXECUTIVE DIRECTOR KURT SPIEGEL AND EXECUTIVE BOARD MEMBER AMY SPIEGEL HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBERSHIP BASED ORGANIZATION WITH APPROXIMATELY 29,000 DUES-PAYING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A WASHINGTON FEDERATION OF STATE EMPLOYEES' MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY (EXECUTIVE BOARD). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING. A COPY OF THE FULL FORM 990 IS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE SURVEYED ANNUALLY FOR POSSIBLE CONFLICT OF INTEREST AND RELATED-PARTY TRANSACTIONS. A QUESTIONNAIRE IS SENT TO EACH BOARD MEMBER. THE QUESTIONS ARE DESIGNED TO DETERMINE IF ANY BOARD MEMBER HAS ANY CONFLICT OF INTEREST WITH THE UNION. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD MEMBER IS RECUSED FROM VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE, FORMED OF EXECUTIVE BOARD MEMBERS, REVIEWS AND NEGOTIATES A CONTRACT WITH THE EXECUTIVE DIRECTOR EVERY 5 YEARS WITH AUTO-RENEWAL FOR AN ADDITIONAL YEAR IF EITHER PARTY HAS NOT REQUESTED A CHANGE. SOME OFFICERS RECEIVED STIPENDS. THE STIPENDS ARE RE-EVALUATED EVERY 10 YEARS. THEY ARE ALSO PAID TIME LOSS, AT THEIR STATE WAGES, WHEN THEY TAKE TIME OFF FROM THEIR STATE JOBS TO DO UNION BUSINESS. THE ORGANIZATION USES SALARY GRIDS FOR ALL STAFF POSITIONS. THE ORGANIZATION OBTAINS A COMPENSATION STUDY FROM AN INDEPENDENT VENDOR EVERY 3 TO 5 YEARS. THIS PROCESS IS DOCUMENTED IN THE ORGANIZATION COMMITTEE MINUTES ALONG WITH HR FILES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. WFSE SEPARATE SEGREGATED FUND 1212 JEFFERSON STREET SE STE 300 OLYMPIA WA 98501 274746485 POLITICAL CONTRIBUTIONS WA 527 N/A 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 WFSE SEPARATE SEGREGATED FUND B 760000 CASH