Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 01-01-2014 , and ending 12-31-2014
BCheck if applicable:
CName of organization
NORTHWEST FINANCIAL ASSOCIATIONS'
EMPLOYEE BENEFIT TRUST
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
PO BOX 1718
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
TACOMA, WA98401
D Employer identification number

91-1040636
E Telephone number

G Gross receipts $ 29,215,450
F Name and address of principal officer:
JAMES PISHUE
PO BOX 1718
TACOMA,WA98401
I
Tax-exempt status: ( 9 ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.NWFATRUST.COM
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1968
M State of legal domicile: WA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: PROVIDE HEALTH AND WELFARE BENEFITS
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 10
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 0
5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 25,467,893 29,215,281
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 292 169
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 0 0
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 25,468,185 29,215,450
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 25,383,149 28,731,589
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 0 0
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 348,430 432,994
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 25,731,579 29,164,583
19 Revenue less expenses. Subtract line 18 from line 12....... -263,394 50,867
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 2,191,452 2,915,869
21 Total liabilities (Part X, line 26)............. 356,331 1,029,881
22 Net assets or fund balances. Subtract line 21 from line 20..... 1,835,121 1,885,988
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2014)
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
PROVIDE HEALTH, DENTAL, VISION, LIFE INSURANCE AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet  
Form 990 (2014)
Form 990 (2014)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A........................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
 
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
2
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2014)
Form 990 (2014)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
10
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
0
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
Yes
 
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
 
No
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
 
No
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
 
No
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
 
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
 
 
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletNORTHWEST ADMINISTRATORS INC

2323 EASTLAKE AVE EAST
SEATTLE,WA98102 (206) 329-4900
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) MARK MACDONALD........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(2) JOHN MARVIN........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(3) LORI DRUMMOND........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(4) JIM PISHUE........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(5) LYLE HANSEN........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(6) TONY GEORGE........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(7) DWAYNE ABERLE........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(8) JIM HALEY........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(9) CRAIG WANICHEK........................................................................
TRUSTEE - PAST
 1.00
.......................   		X           0 0 0
(10) LINDA NAVARRO........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(11) NEIL GROSSNICKLAUS........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0












Form 990 (2014)
Form 990 (2014)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 0 0 0
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
NORTHWEST ADMINISTRATORS INC

2323 EASTLAKE AVENUE SUITE 400
SEATTLE,WA98102 		CONTRACT ADMINISTRATION 233,683
BROWN & BROWN INSURANCE

PO BOX 1718
TACOMA,WA98402 		PROGRAM MANAGER 125,000
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet2
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		 
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet  
Program Service RevenueAmt Business Code
2a ER AND EE CONTRIBUTIONS 522100 28,864,049 28,864,049    
b EXPERIENCE RATED REFUNDS 900099 351,232 351,232    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 29,215,281
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 169     169
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses    
c Gain or (loss)    
d Net gain or (loss)..........MediumBullet        
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet  
12 Total revenue. See Instructions......MediumBullet 29,215,450 29,215,281 0 169
Form 990 (2014)
Form 990 (2014)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ....    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............    
4 Benefits paid to or for members .... 28,731,589  
5 Compensation of current officers, directors, trustees, and key employees ....        
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages ....        
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits .......        
10 Payroll taxes ...........        
11 Fees for services (non-employees):        
a Management ...... 358,683      
b Legal ......... 8,571      
c Accounting ........... 16,700      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....        
12 Advertising and promotion .... 22,839      
13 Office expenses ....... 12,937      
14 Information technology ......        
15 Royalties ..        
16 Occupancy ...........        
17 Travel ............        
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 789      
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .....        
23 Insurance .............. 12,475      
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 29,164,583      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 479,859 1 598,418
2 Savings and temporary cash investments ......... 1,112,335 2 1,704,939
3 Pledges and grants receivable, net ...........   3  
4 Accounts receivable, net .............   4  
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges ..........   9 222,645
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a  
b Less: accumulated depreciation ..... 10b     10c  
11 Investments—publicly traded securities ..........   11  
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 599,258 15 389,867
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 2,191,452 16 2,915,869
Liabilities 17 Accounts payable and accrued expenses ......... 15,697 17 26,792
18 Grants payable .................   18  
19 Deferred revenue ................ 60,172 19 923,008
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 280,462 25 80,081
26 Total liabilities. Add lines 17 through 25......... 356,331 26 1,029,881
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..............   27  
28 Temporarily restricted net assets ...........   28  
29 Permanently restricted net assets ...........   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........ 0 30 0
31 Paid-in or capital surplus, or land, building or equipment fund ..... 0 31 0
32 Retained earnings, endowment, accumulated income, or other funds 1,835,121 32 1,885,988
33 Total net assets or fund balances ........... 1,835,121 33 1,885,988
34 Total liabilities and net assets/fund balances ........ 2,191,452 34 2,915,869
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
29,215,450
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
29,164,583
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
50,867
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
1,835,121
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
1,885,988
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? .................
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
NORTHWEST FINANCIAL ASSOCIATIONS'
EMPLOYEE BENEFIT TRUST
Employer identification number

91-1040636
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ........          
c Net investment earnings, gains, and losses          
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................        
c Leasehold improvements ............        
d Equipment ................        
e Other .................        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 0
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) RESERVES HELD BY INSURANCE CARRIERS 389,867








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 389,867
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
PREMIUMS PAYABLE 80,081








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 80,081
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 29,215,450
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1..................... 3 29,215,450
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 29,215,450
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 29,364,964
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e 0
3 Subtract line 2e from line 1..................... 3 29,364,964
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b -200,381
c Add lines 4a and 4b....................... 4c -200,381
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 29,164,583
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2011.
PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN PREMIUMS PAYABLE
Schedule D (Form 990) 2014

Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
NORTHWEST FINANCIAL ASSOCIATIONS'
EMPLOYEE BENEFIT TRUST
Employer identification number

91-1040636
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 3 BROWN & BROWN INSURANCE IS THE PROGRAM MANAGER FOR THE TRUST. NORTHWEST ADMINISTRATORS, INC. IS THE CONTRACT ADMINISTRATOR RESPONSIBLE FOR ALL BILLING AND ELIGIBILITY.
FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS TWO COMMITTEES WITH DELEGATED AUTHORITY FROM THE GOVERNING BOARD. THEY ARE THE ADMINISTRATIVE COMMITEE AND THE FINANCE COMMITTEE. MINUTES ARE MAINTAINED FOR ACTIONS TAKEN BY THE GOVERNING BOARD AND FOR ACTIONS TAKEN BY THE FINANCE COMMITTEE. HOWEVER, DOCUMENTATION IS NOT MAINTAINED FOR ACTIONS TAKEN BY THE ORGANIZATION'S ADMINISTRATIVE COMMITTEE. THE ADMINISTRATIVE COMMITTEE HAS AUTHORITY TO MAKE EXECUTIVE DECISIONS FOR THE GOVERNING BOARD MEMBERS BETWEEN BOARD MEETINGS ONLY. THE ADMINISTRATIVE COMMITTEE WAS ORGANIZED FOR THE PRIMARY PURPOSE OF ASSISTING THE BOARD IN FULFILLING ITS GOVERNANCE RESPONSIBILITIES RELATING TO THE FOLLOWING: 1. LEADERSHIP AND VISION TO MEET THE TRUST'S MISSION 2. OVERSIGHT RESPONSIBILITY FOR LEGAL, REGULATORY AND COMPLIANCE MATTERS, TRUST CONSULTANT (REVIEW OF MARKETING AND SALES PLANS), TRUST'S DAY-TO-DAY PLAN MANAGER, TRUST'S PERMANENT RECORDS, DECISION MAKING NEEDS OF THE TRUST BETWEEN MEETINGS, ADVISE AND ASSIST THE BOARD'S CHAIRMAN IN SETTING BOARD OF TRUSTEES MEETING AGENDAS, AND MONITORING AND REPORTING OF TRUST'S BENEFIT PROGRAMS, INCLUDING BUT NOT LIMITED TO: REVIEW OF UNDERWRITING/PREMIUM RATE STRUCTURE, OVERSIGHT OF REQUESTS FOR PROPOSALS. THE FINANCE/AUDIT COMMITTEE IS A COMMITTEE OF THE BOARD OF TRUSTEES ORGANIZED FOR THE PRIMARY PURPOSE OF ASSISTING THE BOARD OF TRUSTEES IN FULFILLING ITS GOVERNANCE RESPONSIBILITIES RELATING TO THE FOLLOWING: 1. PREPARATION AND INTEGRITY OF THE TRUST'S FINANCIAL DISPLAYS AND REPORTS. 2. ENGAGEMENT OF INDEPENDENT AUDITORS AND THE EVALUATION OF THEIR PERFORMANCE, QUALIFICATION AND INDEPENDENCE. 3. IMPLEMENTATION AND EVALUATION OF THE TRUST INTERNAL ACCOUNT AND FINANCIAL CONTROLS, PROCEDURES AND POLICIES. 4. COMPLIANCE WITH CERTAIN LEGAL AND REGULATORY REQUIREMENTS. 5. MAINTENANCE OF CERTAIN FINANCIAL RECORDS, DOCUMENTS AND ACCOUNTS. 6. MANAGEMENT OF THE TRUST'S FUNDS, INCLUDING CONTROL OF THE BANK ACCOUNTS, INVESTMENTS WITH NON-BANK FIRMS, SIGNING AUTHORITIES, AND REPORTING PROCESSES RELATING TO FUNDS MANAGEMENT. 7. ESTABLISHMENT OF THE INVESTMENT POLICY. 8. COMPLETION OF CERTAIN TASKS DIRECTED BY THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 11 NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. CURRENTLY, THERE IS NO CONFLICT OF INTEREST POLICY.
FORM 990, PART XII, LINE 2C THE FINANCE/AUDIT COMMITTEE HAS THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
NORTHWEST FINANCIAL ASSOCIATIONS'
EMPLOYEE BENEFIT TRUST
Employer identification number

91-1040636
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) AK AIRLINESHORIZON AIR EES FED CREDIT UNION
19530 INTERNATIONAL BLVD STE 108

SEATTLE,WA981885483
92-0020854 		BANKING WA     N/A
 
No
(2) BENTON COUNTY SCHOOLS CREDIT UNION
2101 NW PROFESSIONAL DR

CORVALLIS,OR97330
93-0465079 		BANKING OR     N/A
 
No
(3) BI-MART FEDERAL CREDIT UNION
645 SOUTH SENECA

EUGENE,OR97402
93-6093015 		BANKING OR     N/A
 
No
(4) CASCADE CENTRAL CREDIT UNION
1206 12TH STREET

HOOD RIVER,OR97031
93-0513239 		BANKING OR     N/A
 
No
(5) CASCADE COMMUNITY FEDERAL CREDIT UNION
1123 W HARVARD

ROSEBURG,OR97470
93-0458542 		BANKING OR     N/A
 
No
(6) COMMUNITY 1ST CREDIT UNION
955 ROSS LOOP STE 100

DUPONT,WA98327
91-0403380 		BANKING WA     N/A
 
No
(7) COMMUNITY HEALTHCARE FEDERAL CREDIT UNION
1503 PACIFIC AVE

EVERETT,WA98201
91-0721277 		BANKING WA     N/A
 
No
(8) CONNECTION CREDIT UNION
10200 SILVERDALE WAY NW

SILVERDALE,WA98383
91-0722603 		BANKING WA     N/A
 
No
(9) COULEE DAM FEDERAL CREDIT UNION
402 N COLUMBIA AVENUE

COULEE DAM,WA99116
91-0495464 		BANKING WA     N/A
 
No
(10) CREDIT UNION INSURANCE SERVICES INC
601 W MALLON

SPOKANE,WA99201
91-1383768 		BANKING WA     N/A
 
No
(11) CU DEALER DIRECT LLC
6004 CAPITAL BLVD SE

TUMWATER,WA98501
91-2092838 		BANKING WA     N/A
 
No
(12) DARIGOLD FEDERAL CREDIT UNION
520 NE 165TH ST

SHORELINE,WA98155
91-0633035 		BANKING WA     N/A
 
No
(13) EVERGREENDIRECT CREDIT UNION
1018 UNION AVE SE

OLYMPIA,WA985011540
91-0653710 		BANKING WA     N/A
 
No
(14) EXPRESS CREDIT UNION
1930 6TH AVE S STE 104

SEATTLE,WA981341514
91-0573334 		BANKING WA     N/A
 
No
(15) FRED MEYER EMPLOYEES FEDERAL CREDIT UNION
12001 SE MORRISON

PORTLAND,OR97216
93-0388903 		BANKING OR     N/A
 
No
(16) GRANCO FEDERAL CREDIT UNION
217 ALDER STREET SW

EPHRATA,WA988230127
91-0717118 		BANKING WA     N/A
 
No
(17) GREAT NORTHWEST FEDERAL CREDIT UNION
301 W WISHKAH ST

ABERDEEN,WA98520
91-0677558 		BANKING WA     N/A
 
No
(18) HORIZON CREDIT UNION
13224 E MANSFIELD AVE STE 300

SPOKANE VALLEY,WA99216
91-0567788 		BANKING WA     N/A
 
No
(19) KBR CREDIT UNION
803 PORTLAND AVE

TACOMA,WA98421
91-0678761 		BANKING WA     N/A
 
No
(20) KLAMATH PUBLIC EMPLOYEES FEDERAL CREDIT UNION
3737 SHASTA WAY

KLAMATH FALLS,OR97603
93-0452821 		BANKING OR     N/A
 
No
(21) LIGHTHOUSE COMMUNITY CREDIT UNION
702 JEFFERSON STREET

VANCOUVER,WA98666
91-0614904 		BANKING WA     N/A
 
No
(22) LINN CO FEDERAL CREDIT UNION
485 SECOND STREET

LEBANON,OR97355
93-0497535 		BANKING OR     N/A
 
No
(23) MONAD FEDERAL CREDIT UNION
1817 W SYLVESTER

PASCO,WA99301
91-0687877 		BANKING WA     N/A
 
No
(24) MT RAINIER FEDERAL CREDIT UNION
303 W MEEKER

PUYALLUP,WA98371
91-0853249 		BANKING WA     N/A
 
No
(25) NEWRIZONS FEDERAL CREDIT UNION
120 FIRMAN AVE

HOQUIAM,WA98550
91-0814137 		BANKING WA     N/A
 
No
(26) NORTHWEST CREDIT UNION ASSOCIATION
18000 INTERNATIONAL BLVD STE 350

SEATTLE,WA98118
91-0460483 		TRADE ASSOCIATION WA     N/A
 
No
(27) NUMERICA CREDIT UNION
14610 E SPRAGUE AVE

SPOKANE VALLEY,WA99216
91-0863377 		BANKING WA     N/A
 
No
(28) OUR COMMUNITY CREDIT UNION
526 W CEDAR ST

SHELTON,WA98584
91-0567189 		BANKING WA     N/A
 
No
(29) PACIFIC CREST FEDERAL CREDIT UNION
2972 WASHBURN WAY

KLAMATH FALLS,OR97603
93-0348780 		BANKING OR     N/A
 
No
(30) PINE CREEK FEDERAL CREDIT UNION
103 N WATER ST

WESTON,OR97886
93-6023698 		BANKING OR     N/A
 
No
(31) PORT OF SEATTLE FEDERAL CREDIT UNION
17801 INTERNATIONAL BLVD RM 6449M

SEATTLE,WA98158
91-0751173 		BANKING WA     N/A
 
No
(32) PROGRESSIONS CREDIT UNION
2919 E MISSION AVE

SPOKANE,WA99202
91-0419495 		BANKING WA     N/A
 
No
(33) PUGET SOUND FEDERAL CREDIT UNION
2815 2ND AVENUE SUITE 100

SEATTLE,WA98121
91-0686593 		BANKING WA     N/A
 
No
(34) PUGET SOUND REFINERY FEDERAL CREDIT UNION
12275 BARTHOLOMEW RD

ANACORTES,WA98221
91-0688567 		BANKING WA     N/A
 
No
(35) REGISTER-GUARD FEDERAL CREDIT UNION
850 BELTLINE RD

SPRINGFIELD,OR97477
93-0446679 		BANKING OR     N/A
 
No
(36) SAFEWAY FEDERAL CREDIT UNION
529 E NORTH FOOTHILLS DR

SPOKANE,WA992072157
91-0719885 		BANKING WA     N/A
 
No
(37) SNO FALLS CREDIT UNION
9025 MEADOWBROOK WAY SE

SNOQUALMIE,WA98065
91-0693631 		BANKING WA     N/A
 
No
(38) SPOKANE CITY CREDIT UNION
1930 N MONROE ST

SPOKANE,WA99205
91-0598454 		BANKING WA     N/A
 
No
(39) SPOKANE FEDERAL CREDIT UNION
601 W MALLON AVE

SPOKANE,WA992012100
91-0672401 		BANKING WA     N/A
 
No
(40) SPOKANE MEDIA FEDERAL CREDIT UNION
901 W RIVERSIDE AVE

SPOKANE,WA99201
91-0610124 		BANKING WA     N/A
 
No
(41) ST HELENS COMMUNITY FEDERAL CREDIT UNION
1720 ST HELENS STREET

ST HELENS,OR97051
93-0401489 		BANKING OR     N/A
 
No
(42) TACOMA LONGSHOREMEN CREDIT UNION
3602 ALEXANDER AVE

TACOMA,WA984241110
91-0760837 		BANKING WA     N/A
 
No
(43) TLC FEDERAL CREDIT UNION
1510 3RD STREET

TILLAMOOK,OR97141
93-0501678 		BANKING OR     N/A
 
No
(44) UNION WALLOWA BAKER FEDERAL CREDIT UNION
3 DEPOT ST

LAGRANDE,OR97850
93-0468528 		BANKING OR     N/A
 
No
(45) UNITED HEALTH SERVICES CREDIT UNION
613 S WASHINGTON

SPOKANE,WA99204
91-6034751 		BANKING WA     N/A
 
No
(46) USAGENCIES CREDIT UNION
95 SW TAYLOR ST

PORTLAND,OR97204
93-0256538 		BANKING OR     N/A
 
No
(47) VALLEY CREDIT UNION
2096 MISSION STREET SE

SALEM,OR97302
93-6027729 		BANKING OR     N/A
 
No
(48) VERITY CREDIT UNION
11027 MERIDIAN AVE N

SEATTLE,WA98133
91-0219005 		BANKING WA     N/A
 
No
(49) WATERFRONT FEDERAL CREDIT UNION
2414 SW ANDOVER ST STE E-100

SEATTLE,WA98106
91-0774478 		BANKING WA     N/A
 
No
(50) WENATCHEE VALLEUY FEDERAL CREDIT UNION
636 VALLEY MALL PKWY STE 8

EAST WENATCHEE,WA98802
91-0621079 		BANKING WA     N/A
 
No
(51) WESTEDGE FEDERAL CREDIT UNION
2501 JAMES ST

BELLINGHAM,WA98225
91-0657482 		BANKING WA     N/A
 
No
(52) WHITE RIVER CREDIT UNION
1499 GARRETT ST

ENUMCLAW,WA98022
91-0599107 		BANKING WA     N/A
 
No
(53) WOODSTONE CREDIT UNION
1825 S 316TH STREET NO MAIL

FEDERAL WAY,WA98003
91-0572594 		BANKING WA     N/A
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) BAKER BOYER NATIONAL BANK

7 W MAIN
WALLA WALLA,WA99362
91-0135040 		BANKING WA N/A
 C         No
(2) BANK OF THE PACIFIC

1101 S BOONE
ABERDEEN,WA98520
91-1069728 		BANKING WA N/A
 C         No
(3) BANK REALE

5205 ROAD 68
PASCO,WA993019998
20-6047978 		BANKING WA N/A
 C         No
(4) BANKCDA

912 NORTHWEST BLVD
COEUR DALENE,ID83814
82-0521948 		BANKING ID N/A
 C         No
(5) CLATSOP COMMUNITY BANK

1150 N ROOSEVELT DR STE 101
SEASIDE,OR97138
26-0524771 		BANKING OR N/A
 C         No
(6) COLLEGE SPARK WASHINGTON

190 QUEEN ANNE AVENUE NSTE 260
SEATTLE,WA98109
91-1215725 		BANKING WA N/A
 C         No
(7) COMMUNITY 1ST BANK

707 N POST ST
POST FALLS,ID83854
20-5505699 		BANKING ID N/A
 C         No
(8) COMMUNITY BANKERS OF WASHINGTON OFFICE

504 14TH AVENUE SE STE 100
OLYMPIA,WA98501
91-1470641 		TRADE ASSOCIATION WA N/A
 C         No
(9) COMMUNITY FIRST BANK

6401 WEST CLEARWATER AVE
KENNEWICK,WA99336
91-1873460 		BANKING WA N/A
 C         No
(10) EASTSIDE COMMERCIAL BANK NA

13810 SE EASTGATEWAY SUITE 410
BELLEVUE,WA98005
91-6513087 		BANKING WA N/A
 C         No
(11) EXPORT FINANCE ASSISTANCE CENTER

2001 6TH AVE SUITE 2600
SEATTLE,WA98121
91-1255517 		BANKING WA N/A
 C         No
(12) EXPRESS ADVANTAGE

1930 6TH AVE S STE 101
SEATTLE,WA98134
61-1575044 		BANKING WA N/A
 C         No
(13) FARMERS STATE BANK-WINTHROP

159 RIVERSIDE AVE
WINTHROP,WA98862
91-0217730 		BANKING WA N/A
 C         No
(14) FARMINGTON STATE BANK

103 N 1ST STREET
FARMINGTON,WA99128
91-0217890 		BANKING WA N/A
 C         No
(15) FIFE COMMERCIAL BANK

5209 PACIFIC HIGHWAY EAST
FIFE,WA98424
91-1884269 		BANKING WA N/A
 C         No
(16) FIRST FEDERAL

118 NE THIRD STREET
MCMINNVILLE,OR97128
93-0166953 		BANKING OR N/A
 C         No
(17) FIRST SAVINGS BANK NORTHWEST

201 WELLS AVENUE SOUTH
RENTON,WA98057
91-0383363 		BANKING WA N/A
 C         No
(18) FIRST SOUND BANK

925 4TH AVENUE STE 2350
SEATTLE,WA98104
20-1274248 		BANKING WA N/A
 C         No
(19) HERITAGE FINANCIAL CORPORATION

201 FIFTH AVENUE
OLYMPIA,WA98501
91-1857900 		BANKING WA N/A
 C         No
(20) HIGH DESERT BANK

1000 SW DISK DRIVE
BEND,OR97702
26-0810925 		BANKING OR N/A
 C         No
(21) HOMETOWN NATIONAL BANK

970 14TH AVENUE
LONGVIEW,WA98632
91-1984439 		BANKING WA N/A
 C         No
(22) IMPACT CAPITAL

401 SECOND AVENUE SOUTH STE 301
SEATTLE,WA98104
94-3196958 		BANKING WA N/A
 C         No
(23) INLAND NORTHWEST BANK

421 WEST RIVERSIDE SUITE 113
SPOKANE,WA99201
91-1574174 		BANKING WA N/A
 C         No
(24) KITSAP BANK

619 BAY STREET
PORT ORCHARD,WA98366
91-0283150 		BANKING WA N/A
 C         No
(25) LAMONT BANK OF ST JOHN

6 E FRONT STREET
ST JOHN,WA99171
91-0288250 		BANKING WA N/A
 C         No
(26) LEWIS & CLARK BANK

1900 MCLOUGHLIN BLVD
OREGON CITY,OR97045
20-5529694 		BANKING OR N/A
 C         No
(27) MOUNTAIN PACIFIC BANK

3732 BROADWAY
EVERETT,WA982015030
20-4882251 		BANKING WA N/A
 C         No
(28) OLYMPIA FEDERAL SAVINGS

421 SOUTH CAPITAL WAY
OLYMPIA,WA98501
91-0346300 		BANKING WA N/A
 C         No
(29) OREGON BANKERS ASSOCIATION

777 13TH STREET S E SUITE 130
SALEM,OR97301
93-0241680 		TRADE ASSOCIATION OR N/A
 C         No
(30) OREGON COAST BANK

909 SE BAY BLVD
NEWPORT,OR97365
30-0072193 		BANKING OR N/A
 C         No
(31) PACIFIC CREST SAVINGS BANK

3500 188TH ST SW SUITE 575
LYNNWOOD,WA98037
91-1859716 		BANKING WA N/A
 C         No
(32) PEOPLES BANK OF COMMERCE

1311 BARNETT RD
MEDFORD,OR97504
91-1840442 		BANKING OR N/A
 C         No
(33) PREMIER COMMUNITY BANK

314 E MAIN ST
HILLSBORO,OR97123
93-1261076 		BANKING OR N/A
 C         No
(34) PRIME PACIFIC BANK NA

2502 196TH ST SW
LYNNWOOD,WA98036
91-1694768 		BANKING WA N/A
 C         No
(35) RAYMOND FEDERAL BANK

202 DURYEA STREET
RAYMOND,WA98577
91-0380440 		BANKING WA N/A
 C         No
(36) RIVER BANK

202 E SPOKANE FALLS BLVD STE 400
SPOKANE,WA99202
20-4748231 		BANKING WA N/A
 C         No
(37) SEATTLE BANK

600 UNIVERSITY ST 1850
SEATTLE,WA981011129
91-1984151 		BANKING WA N/A
 C         No
(38) SECURITY STATE BANK

1930 S GOLD STREET
CENTRALIA,WA98531
91-0404520 		BANKING WA N/A
 C         No
(39) SKAGIT STATE BANK

301 FAIRHAVEN AVE
BURLINGTON,WA98233
91-0681718 		BANKING WA N/A
 C         No
(40) SOUND BANKING COMPANY

6115 MT TACOMA DR SW
LAKEWOOD,WA98499
91-1487185 		BANKING WA N/A
 C         No
(41) SOUTH SOUND BANK

2850 HARRISON AVE NW
OLYMPIA,WA98502
91-1963879 		BANKING WA N/A
 C         No
(42) SUMMIT BANK

96 EAST BROADWAY
EUGENE,OR97401
41-2114771 		BANKING OR N/A
 C         No
(43) TAIWAN COOPERATIVE BANK

1201 3RD AVENUE SUITE 1200
SEATTLE,WA98101
91-1491890 		BANKING WA N/A
 C         No
(44) THE BANK OF WASHINGTON

5901 196TH STREET SW
LYNNWOOD,WA98036
91-1716983 		BANKING WA N/A
 C         No
(45) THURSTON FIRST BANK

600 FRANKLIN STREET SE STE 102
OLYMPIA,WA98501
87-0731820 		BANKING WA N/A
 C         No
(46) TIMBERLAND BANK

624 SIMPSON AVENUE
HOQUIAM,WA98550
91-0260220 		BANKING WA N/A
 C         No
(47) TWIN CITY BANK

729 VANDERCOOK WAY
LONGVIEW,WA98632
91-1924167 		BANKING WA N/A
 C         No
(48) WASHINGTON BANKERS ASSOCIATION

1601 FIFTH AVE SUITE 1120
SEATTLE,WA98101
91-0459700 		TRADE ASSOCIATION WA N/A
 C         No
(49) WASHINGTON COMMUNITY REINVESTMENT ASSOCIATION

1200 5TH AVE SUITE 1406
SEATTLE,WA98101
91-1522679 		TRADE ASSOCIATION WA N/A
 C         No
(50) WHEATLAND BANK

222 N WALL STREET 308
SPOKANE,WA99201
91-1055499 		BANKING WA N/A
 C         No
(51) WILLAMETTE VALLEY BANK

101 HIGH STREET NE
SALEM,OR97301
93-1277376 		BANKING OR N/A
 C         No
(52) YAKIMA FEDERAL SAVINGS AND LOAN

118 EAST YAKIMA AVENUE
YAKIMA,WA98901
91-0480760 		BANKING WA N/A
 C         No
(53) YAKIMA NATIONAL BANK

601 WEST WALNUT
YAKIMA,WA98902
91-1722156 		BANKING WA N/A
 C         No
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
No
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2014
Additional Data


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