2026-04-17T09:10:35-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 676 WOODLAND SQUARE LOOP SE SUITE 309 LACEY WA 98503 990 2024-07-01 910568716 WASHINGTON CONGRESS OF PARENTS AND TEACHERS WASH 2532147410 949 MARKET STREET 550 TACOMA WA 98402 TORI EMERSON PRESIDENT 2532147410 2026-04-10 1 1 KURT BENNION CPA P01469618 3607868080 2026-04-02 2024 2025-03-06 01:10:19Z WASHINGTON STATE PARENT TEACHER ASSOCIATION TORI EMERSON 949 MARKET STREET 550 TACOMA WA 98402 1150943 0 X WWW.WASTATEPTA.ORG X 1933 WA TO SUPPORT THE WELL BEING AND EDUCATION OF EVERY CHILD IN THE STATE OF WASHINGTON. 11 11 4 100 950 0 559706 633840 99631 106210 46900 50859 44734 42622 750971 833531 7404 24300 0 0 382298 264486 0 0 0 442814 347027 832516 635813 -81545 197718 1149634 1393265 79028 80493 1070606 1312772 TO SUPPORT THE WELL BEING AND EDUCATION OF EVERY CHILD IN THE STATE OF WASHINGTON. 0 0 112683 0 14706 ADVOCACY - DEVELOPMENT OF A LEGISLATIVE PLATFORM FOR ADVOCACY AT THE STATE CAPITAL AND SUPPORT OF GRASSROOTS AND PROFESSIONAL LOBBYING EFFORTS. 99131 24300 91504 TRAINING - CONFERENCES, SEMINARS, AND WEBINARS HELD TO TRAIN LOCAL AND COUNCIL PTA LEADERS IN HOW TO EFFECTIVELY LEAD AND MANAGE THEIR ORGANIZATIONS. 142834 0 0 LOCAL PTA SUPPORT - DIRECT SUPPORT PROVIDED TO LOCAL AND COUNCIL PTA LEADERS VIA STAFF AND A NETWORK OF VOLUNTEERS. 354648 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X CORY WILSON 2532147410 949 MARKET STREET SUITE 550 TACOMA WA 98402 ANDREW ESTEP EXECUTIVE DIRECTOR 40.00 X 133120 0 9584 ANGELA STECK PRESIDENT 39.00 X X 0 0 0 JAY PULACODE VICE PRESIDENT 14.00 X X 0 0 0 MELISSA STONE SECRETARY 35.00 X X 0 0 0 LIZ NORD TREASURER 42.00 X X 0 0 0 TORI EMERSON LEADERSHIP DIRECTOR 39.00 X X 0 0 0 BETTY GIBBINS PROGRAM DIRECTOR 9.00 X X 0 0 0 JENN TALINGO MEMBERSHIP DIRECTOR 13.00 X X 0 0 0 LINDSAY YOST AREA A VICE PRESIDENT 4.00 X X 0 0 0 JESSICA SMIDDY AREA B VICE PRESIDENT 13.00 X X 0 0 0 CRAIG WILLIS AREA E VICE PRESIDENT 15.00 X X 0 0 0 LIZZY SEBRING FACE DIRECTOR 8.00 X X 0 0 0 133120 0 9584 1 0 0 0 0 474166 96697 62977 6227 633840 CONVENTIONS, WORKSHOPS 900099 106210 106210 106210 24911 24911 41119 41119 336086 309317 821 26769 -821 25948 25948 6227 6227 0 1600 1047 553 553 ADVERTISING 541800 950 950 950 833531 106210 950 92531 4300 4300 20000 20000 139166 51713 87453 89724 33339 56385 3371 355 3016 19692 4060 15632 12533 2869 9664 15971 15971 28044 20039 8005 72802 72802 5324 5324 15330 8258 7072 8040 5344 2696 38010 22280 15730 58715 34417 24298 21644 14386 7258 19987 19963 24 39083 25978 13105 1218 1218 3196 2124 1072 FEDERAL INCOME TAXES 107 107 EQUIPMENTS 9584 5618 3966 BANK FEES 7122 4734 2388 TRAINING & DEVELOPMENT 1975 1313 662 875 649 226 635813 354648 281165 0 202003 326315 70945 88179 44332 40869 5175 2584 24375 14581 3599 2570 3069 1029 789184 868079 10551 51629 1149634 1393265 62852 17300 8500 5300 2612 10876 52081 79028 80493 X 1069106 1302672 1500 10100 1070606 1312772 1149634 1393265 197718 44448 0 X X 1 X 0 1 0 X 521230 615313 546196 559706 633840 2876285 521230 615313 546196 559706 633840 2876285 55671 2820614 29055 40326 63073 63509 66030 261993 4063 299 4627 950 9939 4494 6227 10721 3158938 418366 0.89290 0.91160 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CHARITABLE GAMING REVENUES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 72802 72802 563011 635813 120372 30093 0 0 159321 173628 149877 120372 603198 904797 57250 64500 68250 72802 262802 39830 43407 37469 30093 150799 226199 3599 2570 1029 1029 OPERATING LEASE LIABILITY 52081 52081 X PART X, LINE 2: THE CONGRESS IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CONGRESS'S TAX-EXEMPT PURPOSE CAN BE SUBJECTED TO TAXATION AS UNRELATED BUSINESS INCOME. CURRENTLY, ALL ACTIVITIES ARE DIRECTLY RELATED TO THE CONGRESS'S EXEMPT PURPOSE. AS DEFINED BY GAAP, NO PROVISION OR LIABILITY FOR MATERIALLY UNCERTAIN TAX POSITIONS WAS DEEMED NECESSARY BY MANAGEMENT. THEREFORE, NO PROVISION OR LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. TYPICALLY, THE U.S. FEDERAL TAX RETURNS ARE OPEN TO EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE FILING DATE. 1 TUITION ASSISTANCE 8 20000 PART I, LINE 2: EACH GRANT RECIPIENT IS REQUIRED TO COMPLETE AN ENROLLMENT VERIFICATION FORM AND HAVE IT SIGNED BY THE REGISTAR'S OFFICE AT THE SCHOOL THE RECIPIENT WILL BE ATTENDING ATTESTING TO THE FULL TIME REGISTRATION FOR THE GRANT PERIOD. FORM 990, PART VI, SECTION A, LINE 1A THE WSPTA EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE BOARD OF DIRECTORS AND ONE OTHER MEMBER OF THE BOARD OF DIRECTORS. THE WSPTA EXECUTIVE COMMITTEE HAS THE RESPONSIBILITY TO: 1. REVIEW, RECOMMEND ACTION AND REPORT TO THE WSPTA BOARD OF DIRECTORS ANY ALLEGED VIOLATIONS BY LOCAL PTAS OR COUNCILS OF NATIONAL PTA OR WSPTA UNIFORM BYLAWS OR THEIR OWN STANDING RULES WHICH CANNOT BE RESOLVED WITH THE ASSISTANCE OF THE REGION DIRECTOR AND/OR FIELD SERVICE DIRECTORS; 2. APPROVE APPOINTMENTS OF REGION DIRECTORS; 3. RECOMMEND ACTIONS TO THE BOARD OF DIRECTORS; AND 4. PERFORM OTHER DUTIES AS SPECIFIED IN THESE BYLAWS OR AS ASSIGNED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS WERE AMENDED IN MAY 2025 AND BECAME EFFECTIVE ON JULY 1, 2025. AMONG THE AMENDMENTS WERE THE FOLLOWING SIGNIFICANT CHANGES: 1. THE EXECUTIVE DIRECTOR POSITION BECAME OPTIONAL, AT THE DIESCRETION OF THE BOARD OF DIRECTORS; 2. THE QUALIFICATIONS WERE UPDATED TO BE ELIGIBLE TO SERVE ON THE BOARD OF DIRECTORS; AND 3. ANY BOARD MEMBER MAY BE REMOVED BY A TWO-THIRDS MAJORITY VOTE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF WSPTA CONSISTS OF FULL MEMBERS AND SUPPORTING MEMBERS. EACH MEMBER OF A LOCAL PARENT TEACHER ASSOCIATION (PTA) ORGANIZED UNDER THE AUTHORITY OF WSPTA IS ALSO A FULL MEMBER OF WSPTA. AN INDIVIDUAL WHO SUPPORTS THE PURPOSES AND BASIC POLICIES OF THE NATIONAL PTA AND WSPTA, AND WHO PAYS THE REQUIRED MEMBERSHIP DUES, MAY BE A SUPPORTING MEMBER OF WSPTA. A SUPPORTING MEMBER HAS NO RIGHTS OF MEMBERSHIP EXCEPT AS SPECIFIED IN THE BYLAWS AND POLICIES OF WSPTA. A SUPPORTING MEMBER MAY BECOME A FULL MEMBER OF WSPTA BY ADDITIONALLY JOINING A LOCAL PTA. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY A MAJORITY VOTE OF THE DELEGATES APPOINTED BY THE LOCAL PTAS. FORM 990, PART VI, SECTION A, LINE 7B AMENDING THE BYLAWS, ELECTING OFFICERS, ADOPTING RESOLUTIONS, AND SETTING LEGISLATIVE PRIORITIES ARE SUBJECT TO APPROVAL BY THE DELEGATES OF THE LOCAL PTAS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE BOARD OF DIRECTORS ALL RECEIVED A COPY OF THE 990 TO REVIEW AND WERE GIVEN THE OPPORTUNITY TO ASK QUESTIONS AND REQUEST MODIFICATIONS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY APPLIES TO ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IN THE ORGANIZATION. EACH INTERESTED PERSON SHALL ANNUALLY SIGN A STATEMENT WITHIN 15 DAYS OF APPOINTMENT OR BEGINNING ELECTED OFFICE, A STATEMENT WHICH AFFIRMS SUCH PERSON HAS AGREED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. FROM POLICY: C. PROCEDURES FOR ADDRESSING CONFLICTS OF INTEREST 1. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. 2. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ASSOCIATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ASSOCIATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. TO ENSURE WSPTA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED BY WSPTA OR OUTSIDE ADVISORS. FORM 990, PART VI, SECTION B, LINE 15A THE CORPORATE FINANCE COMMITTEE (CFC) RESEARCHES CURRENT COST OF LIVING AND AVERAGE EXECUTIVE DIRECTOR SALARIES, THEN MAKES A MOTION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS TAKES A SURVEY ABOUT THE EXECUTIVE DIRECTOR'S PERFORMANCE, DISCUSSES THE RESULTS AND THE MOTION FOR SALARY MADE BY THE CFC, AND THEN VOTES. THIS PROCESS LAST TOOK PLACE IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE POSTED ON THE WEBSITE AND ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUTHORITY AND PROCESS FOR SELECTING THE FINANCIAL STATEMENT REVIEWER AND FOR OVERSEEING THE FINANCIAL STATEMENT REVIEW DID NOT CHANGE DURING THE FISCAL YEAR.