Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 256,750 | 222,427 | 303,088 | 220,750 | 215,559 | 1,218,574 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 90,088 | 83,717 | 44,782 | 34,930 | 42,580 | 296,097 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 346,838 | 306,144 | 347,870 | 255,680 | 258,139 | 1,514,671 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 11,029 | 2,555 | 14,179 | 13,841 | 31,225 | 72,829 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | 0 | 0 | 0 | 9,726 | 9,726 |
| c | Add lines 7a and 7b.. | 11,029 | 2,555 | 14,179 | 13,841 | 40,951 | 82,555 |
| 8 | Public support. (Subtract line 7c from line 6.) | 1,432,116 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 346,838 | 306,144 | 347,870 | 255,680 | 258,139 | 1,514,671 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 76 | 0 | 8 | 17 | 7 | 108 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 4,005 | 2,422 | 1,847 | 2,643 | 1,080 | 11,997 |
| c | Add lines 10a and 10b. | 4,081 | 2,422 | 1,855 | 2,660 | 1,087 | 12,105 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | 4,293 | 723 | 0 | 0 | 5,016 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 350,919 | 312,859 | 350,448 | 258,340 | 259,226 | 1,531,792 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 12 | Refunds and rebates |
| Software ID: | 21013178 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 2 | Board members may occasionally be co-counsel, entering something of a business relationship. |
| Form 990, Part VI, Section A, Line 6 | CONTRIBUTING LAWYERS: Patron members support WACDL with an additional contribution. They receive free tuition for two WACDL CLE programs and a 50% discount on the annual conference registration fee. In addition, we will send patron members a link to download speaker materials for each of the CLE programs we present during your membership year. Sustaining members support WACDL with an additional contribution. They may download the materials for WACDL CLE programs presented while they are a sustaining member. LAWYERS: "Years of practice" is determined by when you were first admitted to any Bar. Public defender members are those who obtain all of their income from assigned cases (e.g., no private cases). Law professor members are for full-time law professors. Retired membership is for retired lawyers no longer taking paid cases. ASSOCIATE MEMBERS: Associate members are non-lawyers involved with the criminal justice system. |
| Form 990, Part VI, Section A, Line 7a | The officers of the association shall be the President, President Elect, two Vice Presidents, Secretary, and Treasurer, and such other officers with such powers and duties not inconsistent with these Bylaws as may be appointed and determined by the Board of Governors. Upon election, officers shall relinquish their regular membership position on the Board of Governors. There shall be a vice president east and a vice president west chosen from the respective sides of the state divided at the cascade mountains. Officers shall serve a one year term commencing at the beginning of the annual conference. The President shall appoint a nominating committee consisting of at least five regular members of the association. The President, President-elect, and the immediate past President shall be members of the committee. The committee shall propose the names of at least one candidate for each open officer and board position. Nominations for officers and the Board of Governors may be made by the committee from the regular membership rolls. All nominees must be voting members in good standing. The Secretary shall notify the membership of the nominations no less than sixty-five (65) days prior to the date of the annual membership meeting. A statement provided by each nominee for an officer or regular member Board position, not to exceed eighty (80) words, shall be included with this notification. If a candidate fails to submit a statement, the Secretary shall provide a statement which sets forth the candidate's occupation, place of business, and whether the candidate is an incumbent. In addition to the names proposed by the nominating committee, members of the Board of Governors may be nominated for any officer position, and any regular member in good standing may be nominated for the Board of Governors by the written petition of at least fifteen (15) regular members filed with the Secretary at least forty-five (45) days prior to the date of the annual meeting. Such nominations shall be included on the ballot mailed to the membership. All elections shall be by written ballot by mail to the membership no less than forty (40) days before the annual meeting. To be valid, a completed ballot must be received at the principal office of the association no less than twenty-seven (27) days before the annual meeting. The Secretary shall report the results of the balloting at the annual meeting. Each regular paid-up member of the organization shall be entitled to one (1) vote by mail for each officer and one (1) vote by mail for each elective membership position on the Board of Governors to be filled at large and one (1) vote by mail for the position on the Board of Governors to be filled from the board district in which the member practices or resides. The voting district shall be determined from, the member's business address on record with the Association, unless the member elects to base this on the member's residence address. The ballot shall include the statements from nominees. In addition, the ballot shall include statements, not to exceed eighty (80) words, provided by each candidate nominated. If a candidate fails to submit a statement, the Secretary shall provide a statement which sets forth the candidate's occupation, place of business, whether the candidate is an incumbent and whether the candidate's name was placed on the ballot by the Nominating Committee or by petition. Incumbents and persons nominated by the Nominating Committee shall be identified as such on the ballot. The method of distributing the ballots shall be determined by the Executive Committee. In the event there is only one candidate for each officer and board position by the deadline set in Section 3 of this Article, no ballots shall be distributed. At the Annual Membership Meeting, the Secretary shall declare the candidates of the Nominating Committee elected by acclamation. Votes to Elect Those receiving the highest number of votes for Board of Governor and officer positions shall be elected. In the event of a tie, a majority vote of the outgoing Board of Governors shall cast the deciding vote. Rules on Campaigning The Board of Governors shall create regulations relating to campaigning for office. Any vacancy in an officer position other than the President shall be filled for the unexpired portion of the term upon Presidential nomination from the remaining officers or members of the Board of Governors, confirmed by a majority of the Board of Governors at its next meeting. In the event of a vacancy occurring in the office of President, the President Elect shall fill the office of President for the remainder of that term. No new President Elect shall be appointed or elected. If the President Elect cannot serve, the Executive Committee, by majority vote and subject to confirmation by a majority of the Board of Governors at its next meeting, shall elect another member of the Executive Committee or a member of the Board of Governors to serve as President for the remainder of the term. Any person so selected shall immediately resign his or her other office or regular membership on the Board of Governors |
| Form 990, Part VI, Section B, Line 11b | Once finalized, the 990 is provided to the board for review prior to filing |
| Form 990, Part VI, Section B, Line 12c | We require board members to sign COI forms every year and they are reviewed by the Executive Director. |
| Form 990, Part VI, Section B, Line 15 | Cost of living factors (substantiated by the BLS). |
| Form 990, Part VI, Section C, Line 19 | Bylaws are on the website, others by request. |
| Software ID: | 21013178 |
| Software Version: | v1.00 |