Nonprofit · EIN 38-3983361
WASHINGTON STATE RURAL DEVELOPMENT COUNCIL
Tax-exempt (reinstated) · GARFIELD, WA 99130
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $519,366 | $533,885 | -$14,519 | $246,102 | $0 | $246,102 |
| December 31, 2024 | 990 | $253,548 | $245,233 | $8,315 | $231,288 | $0 | $231,288 |
| December 31, 2023 | 990 | $205,053 | $208,769 | -$3,716 | $222,973 | $186,350 | $36,623 |
| December 31, 2022 | 990-EZ | $25,123 | $41,794 | -$16,671 | $40,340 | $0 | $40,340 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $503,161
- of which government grants
- $139,118
- Program service revenue
- $16,056
- Investment income
- $149
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $102,511
- Salaries, compensation and benefits (total)
- $102,511
- Professional fundraising fees
- $0
- Accounting fees
- $2,500
- Travel
- $12,383
- Program services (functional)
- $330,636
- Management and general (functional)
- $180,944
- Fundraising (functional)
- $22,305
Balance sheet and other
- Total assets, start of year
- $231,288
- Total assets, end of year
- $246,102
- Total liabilities, end of year
- $0
- Net assets, end of year
- $246,102
- Net assets without donor restrictions
- $246,102
- Gross receipts
- $519,366
- Employees
- 0
- Year formed
- 2015
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jody Opheim | Executive Dir. Officer | 40 | $102,511 |
| Eric Johnson | President Trustee or director, Officer | 6 | $0 |
| Helen Price Johnson | Vice President Trustee or director, Officer | 4 | $0 |
| Craig Muska | Treasurer Trustee or director, Officer | 4 | $0 |
| Gabe Spencer | Secretary Trustee or director, Officer | 4 | $0 |
| Jon DeVaney | Director Trustee or director | 2 | $0 |
| Micki Harnois | Director Trustee or director | 2 | $0 |
| Michael Gaffney | Director Trustee or director | 2 | $0 |
| Roni Holder-Diefenbach | Director Trustee or director | 2 | $0 |
| Kim Herman | Director Trustee or director | 2 | $0 |
| Mario Villanueva | Director Trustee or director | 2 | $0 |
| Kim Herman | President Trustee or director | 2 | $0 |
| Stephen Dunk | Director Trustee or director | 2 | $0 |
| Blanche L Rhea | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jon DeVaney | Director Trustee or director | 2 | $0 |
| Stephen Dunk | Director Trustee or director | 2 | $0 |
| Micki Harnois | Director Trustee or director | 2 | $0 |
| Mario Villanueva | Director Trustee or director | 2 | $0 |
| Blanche L Rhea | Director Trustee or director | 2 | $0 |
| Michael J Gaffney | Director Trustee or director | 2 | $0 |
| Kim Herman | President Trustee or director, Officer | 6 | $0 |
| Lael Duncan | Vice President Trustee or director, Officer | 4 | $0 |
| Craig Muska | Treasurer Trustee or director, Officer | 4 | $0 |
| Gabe Spencer | Secretary Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jon DeVaney | Director Trustee or director | 2 | $0 |
| Gabe Spencer | Director Trustee or director | 2 | $0 |
| Stephen Dunk | Director Trustee or director | 2 | $0 |
| Micki Harnois | Director Trustee or director | 2 | $0 |
| Kim Herman | President Officer | 4 | $0 |
| Lael Duncan | Vice President Officer | 4 | $0 |
| Mario Villanueva | Secretary Officer | 4 | $0 |
| Craig Muska | Treasurer Officer | 4 | $0 |
990-EZ for the year ended December 31, 2022: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kim Herman | President | 8 | $0 |
| Lael Duncan | Vice President | 4 | $0 |
| Mario Villanueva | Secretary | 4 | $0 |
| Craig Muska | Treasurer | 4 | $0 |
| Jon DeVaney | Director | 2 | $0 |
| Gabe Spencer | Director | 2 | $0 |
| Stephen Dunk | Director | 2 | $0 |
| Micki Harnois | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 65, GARFIELD, WA 99130-0065
- In care of
- % MARIO M VILLANUEVA
- Principal officer (990 for 2025)
- Jody Opheim, 903 W Spokane St PO Box 65, Garfield, WA 99130
- Signed the 990
- Eric Johnson, President
- Phone
- (425) 985-7195
- Website
- www.partnersruralwa.org
- Return prepared by
- Bilotta CPA LLC
Mission
The primary purpose of Washington State Rural Development Council is to work with rural partners around Washington State to coordinate services to rural communities and promote initiatives that support rural community and economic development and related activities.
Program accomplishments
- Rural development initiative - Bringing together Washington's rural stakeholders, identifying rural priorities, and conveying them to policy and decision makers. During 2025, the organization served 20 counties, totaling 66 communities, and by supporting grant requests, resulted in $1m of grant funding awarded to the community and $7m in rural solar projects awarded.Expenses $330,636 · revenue $519,366
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-3983361
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S32)
- Assets (IRS master file)
- $246,102
- Income (IRS master file)
- $519,366
Revocation and reinstatement
- Exemption revoked
- May 15, 2018
- Posted by the IRS
- August 13, 2018
- Reinstated
- Effective May 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $519,366 | $533,885 | $246,102 | IRS |
| 990 | December 2024 | $253,548 | $245,233 | $231,288 | XML |
| 990 | December 2023 | $205,053 | $208,769 | $222,973 | XML |
| 990-EZ | December 2022 | $25,123 | $41,794 | $40,340 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3983361).
Questions about WASHINGTON STATE RURAL DEVELOPMENT COUNCIL
- What is the EIN of WASHINGTON STATE RURAL DEVELOPMENT COUNCIL?
- The employer identification number (EIN) of WASHINGTON STATE RURAL DEVELOPMENT COUNCIL is 38-3983361.
- Is WASHINGTON STATE RURAL DEVELOPMENT COUNCIL tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective May 15, 2018.
- Are donations to WASHINGTON STATE RURAL DEVELOPMENT COUNCIL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WASHINGTON STATE RURAL DEVELOPMENT COUNCIL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WASHINGTON STATE RURAL DEVELOPMENT COUNCIL due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WASHINGTON STATE RURAL DEVELOPMENT COUNCIL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WASHINGTON STATE RURAL DEVELOPMENT COUNCIL?
- The 990 for the year ended December 31, 2025 names Jody Opheim.
- Who are the officers and directors of WASHINGTON STATE RURAL DEVELOPMENT COUNCIL?
- The 990 for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $102,511 (Jody Opheim, Executive Dir.).
- How much revenue does WASHINGTON STATE RURAL DEVELOPMENT COUNCIL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $519,366, expenses of $533,885 and total assets of $246,102 at year end.
Other nonprofits in GARFIELD
- WASHINGTON STATE TRAPSHOOTERS ASSOCIATION EIN 23-7069244 · last filed 990-EZ for 2025
- COMMUNITY OF GARFIELD ASSOCIATION EIN 92-0365062 · last filed 990-N for 2025
- SOIL AND WATER CONSERVATION SOCIETY EIN 23-7437604 · last filed 990-N for 2024
- AMERICAN LEGION EIN 91-0867719 · last filed 990-N for 2025
- SEEDLINGS CHILD CARE CENTER EIN 45-3118270 · last filed 990-EZ for 2021
All nonprofits in GARFIELD · Washington · Community improvement and capacity building