Washington Assn of Building Officials (EIN 911189556) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1977

Legal Domicile

Principal Officer

Ray Cockerham CBO

Phone

3606288669

Tax Period

2024-07-01 to 2025-06-30

Washington Assn of Building Officials, founded in 1977, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2024.

Mission

Mission Statement: Leading the way to excellence in building and life safety.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $110,424

Program Service Revenue $962,237

Investment Income $48,057

Other Revenue $39,117

TOTAL REVENUE $1,159,835

Expense Breakdown

Grants Paid $46,242

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,224,344

Other Expenses $1,128,253

TOTAL EXPENSES $1,174,495

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,159,835	$1,165,983	0.0%
Expenses	$1,174,495	$1,117,749	+0.1%
Net Income	$-14,660	$48,234	-1.3%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Kurt Aldworth CBO ACO	Chairman	Officer	$0	$0	$0
C Andrew Higgins MCP CBO ACO	Chairman	Officer	$0	$0	$0
C Ray Allshouse AIA CBO ACO	Chairman	Officer	$0	$0	$0
Brian Smith CBO ACO	Chairman	Officer	$0	$0	$0
Micah Chappell MBA CBO	Chairman	Officer	$0	$0	$0
Tim Woodard CBO ACO	Chairman	Officer	$0	$0	$0
Angela Haupt CBO	Vice President	Officer	$0	$0	$0
R Todd Blevins CBO	Vice President	Officer	$0	$0	$0
Stacy Criswell CBO ACO	Chairman	Officer	$0	$0	$0
Ray Cockerham CBO	President	Officer	$0	$0	$0
James Tumelson CBO MCP ACO	Chairman	Officer	$0	$0	$0
Trace Justice CBO ACO	Chairman	Officer	$0	$0	$0
Ryan Mumma CBO ACO	Chairman	Officer	$0	$0	$0
Andie Lorenz CBO ACO	Treasurer	Officer	$0	$0	$0
Quyen Thai MCP CBO CFM MPA	Chairman	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,159,835	$1,174,495	$2,008,454	$-14,660
2024	$1,165,983	$1,117,749	$1,949,414	$48,234
2023	$1,132,683	$1,056,993	$1,820,589	$75,690
2022	$934,108	$982,925	$1,681,907	$-48,817
2021	$1,103,939	$855,606	$1,925,784	$248,333

Washington Assn of Building Officials