WESTERN POWER TRADING FORUM: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: WESTERN POWER TRADING FORUM (EIN 94-3296987)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-06-23
IRS object ID: 202621749349301222
Schema version: 2025v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-06-23T12:44:29-07:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	934797806	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MMRS Accountancy Corporation	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	460 Drake Circle	AddressLine1Txt
City	Sacramento	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95864	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	943296987	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WESTERN POWER TRADING FORUM	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	9163332364	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1540 RIVER PARK DRIVE 211	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95815	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JENIFER MCDONALD	PersonNm
Person Title	FINANCE MANAGER	PersonTitleTxt
Signature	2026-06-23	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jonathan Strawn	PreparerPersonNm
PTIN	P03170691	PTIN
Phone	9164970676	PhoneNum

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1540 RIVER PARK DRIVE 211	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95815	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,339,959	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.WPTF.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	THE WESTERN POWER TRADING FORUM WAS FORMED TO FURTHER THE DEVELOPMENT OF A COMPETITIVE ELECTICITY MARKET.	ActivityOrMissionDesc
Voting Members Governing Body	20	VotingMembersGoverningBodyCnt
Voting Members Independent	20	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$3,117,228	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,328,074	CYProgramServiceRevenueAmt
PY Investment Income	$11,370	PYInvestmentIncomeAmt
CY Investment Income	$11,885	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$3,128,598	PYTotalRevenueAmt
CY Total Revenue	$3,339,959	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$330,547	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$347,040	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,629,951	PYOtherExpensesAmt
CY Other Expenses	$2,914,898	CYOtherExpensesAmt
PY Total Expenses	$2,960,498	PYTotalExpensesAmt
CY Total Expenses	$3,261,938	CYTotalExpensesAmt
PY Revenues Less Expenses	$168,100	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$78,021	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,821,978	TotalAssetsBOYAmt
Total Assets EOY	$1,757,051	TotalAssetsEOYAmt
Total Liabilities BOY	$1,223,191	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,080,243	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$598,787	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$676,808	NetAssetsOrFundBalancesEOYAmt
Mission	THE WESTERN POWER TRADING FORUM WAS FORMED TO FURTHER THE DEVELOPMENT OF A COMPETITIVE ELECTICITY MARKET, BY ENCOURAGING THE ESTABLISHMENT OF SOUND PUBLIC POLICY, ENCOURAGING THE COLLECTION AND DISSEMINATION OF INFORMATION, ENCOURAGING AND PROMOTING CRITERIA, SERVING AS A PUBLIC FORUM, AND SUPPORTING PUBLIC POLICY, ALL TO DEVELOP COMPETITIVE ELECTRICITY MARKETS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE GOAL OF WPTF IS TO REDUCE THE LONG-RUN COST OF ELECTRICITY TO CONSUMERS THROUGHOUT THE REGION AND TO MAINTAIN THE CURRENT HIGH LEVEL OF SYSTEM RELIABILITY. WPTF'S ACTIONS FOCUS ON DEVELOPING COMPETITIVE ELECTRICITY MARKETS THROUGHOUT THE WESTERN STATES, BY DEVELOPING UNIFORM OPERATING RULES TO FACILITATE TRANSACTIONS AMONG MARKET PARTICIPANTS AND ENSURING A VITAL ENERGY MARKET IS ESTABLISHED. WPTF PROVIDES AN INFORMATION CLEARINGHOUSE FOR ITS MEMBERS, ACTIVELY TRACKING AND ANALYZING RELEVANT REGULATORY PROCEEDINGS AT THE STATE, REGIONAL, AND NATIONAL LEVELS. WPTF ALSO PROVIDES A UNIFIED VOICE WHICH CAN INFLUENCE THE DEVELOPMENT OF MARKET STRUCTURES THROUGHOUT THE REGION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	WPTF HOLDS TWO GENERAL MEMBERSHIP MEETINGS EACH YEAR FOR EDUCATIONAL PURPOSES, IN ORDER TO BRING THE MOST TIMELY TOPICS AND SPEAKERS TO TRAIN AND EDUCATE ITS MEMBERS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	WPTF HAS SPECIAL PROJECTS THAT TRACK CURRENT ISSUES IN THE POWER INDUSTRY. THESE TOPICS ARE FUNDED BY WPTF MEMBERS, BASED ON THEIR INTEREST IN THE SUBJECT MATTERS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	20	GoverningBodyVotingMembersCnt
Independent Voting Member	20	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MCDONALD ASSOCIATION MGMT	PersonNm
Phone	9164855875	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1540 RIVER PARK DRIVE SUITE 211	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95815	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SCOTT MILLER
Executive Dir.	40.00	0.00	Yes (X)	Yes (X)	$347,040	$0	$0
ARNIE QUINN
Chairman	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
AVIS KOWALEWSKI
Director	1.00	0.00	Yes (X)		$0	$0	$0
BRIAN THEAKER
Director	1.00	0.00	Yes (X)		$0	$0	$0
HARRY SINGH
Director	1.00	0.00	Yes (X)		$0	$0	$0
ALI YAZDI
Director	1.00	0.00	Yes (X)		$0	$0	$0
KEVIN BUNCH
Director	1.00	0.00	Yes (X)		$0	$0	$0
IAN WILLIAMS
Director	1.00	0.00	Yes (X)		$0	$0	$0
SETH COCHRAN
Director	1.00	0.00	Yes (X)		$0	$0	$0
HEIDI HAWKINS
Director	1.00	0.00	Yes (X)		$0	$0	$0
JUSTIN COCKRELL
Director	1.00	0.00	Yes (X)		$0	$0	$0
MARK MILLER
Vice Chair	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
DAN THOMPSON
Director	1.00	0.00	Yes (X)		$0	$0	$0
MIKE TAYLOR
Director	1.00	0.00	Yes (X)		$0	$0	$0
RACHEL STANFORD
Treasurer	1.00	0.00	Yes (X)		$0	$0	$0
IAN WHITE
Director	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
KERRY HATTEVIK
Director	1.00	0.00	Yes (X)		$0	$0	$0
CHARLIE HOOLEY
Director	1.00	0.00	Yes (X)		$0	$0	$0
SCOTT PLEUS
Director	1.00	0.00	Yes (X)		$0	$0	$0
TRAVIS KAVULLA
Director	1.00	0.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$347,040	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
GRIDWELL CONSULTING
4428 THOR WAY	SACRAMENTO	CA	95864	CONSULTING	$920,500
DOUGLASS LIDDELL & KLATT
5737 KANAN ROAD SUITE 610	AGOURA HILLS	CA	91301	LEGAL	$434,864
CLARE BREIDENICH ACIEM CONSULTING
4202 ASHWORTH AVENUE N	SEATTLE	WA	98103	LEGAL	$547,355
ENERGY STRATEGIES
111 E BROADWAY SUITE 1200	SALT LAKE CITY	UT	84111	CONSULTING	$374,892
AKIN GUMP STRAUSS HAUER & FELD LLP
2001 K STREET NW	WASHINGTON	DC	20006	LEGAL	$156,240

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADVOCACY FEES	541900	$2,377,206	$2,377,206
MEMBERSHIP DUES	541900	$897,250	$897,250
MEMBERSHIP MEETINGS	611430	$53,618	$53,618

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,328,074	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,885	TotalRevenueColumnAmt
Exclusion	$11,885	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,339,959	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,328,074	RelatedOrExemptFuncIncomeAmt
Exclusion	$11,885	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$347,040	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$67,275	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,625	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,492,091	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,219	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$14,923	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$18,552	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$289,726	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,925	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BANK CHARGES	$7,573
MEMBERSHIP AND DUES	$7,402
NEWSLETTER, PRINTING	$6,273
EXEC DIRETOR EXPENSES	$5,266

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,048	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,261,938	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$353,240	BOYAmt
EOY	$417,663	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$278,476	BOYAmt
EOY	$435,358	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,136,462	BOYAmt
EOY	$851,530	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$53,800	BOYAmt
EOY	$52,500	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,821,978	BOYAmt
EOY	$1,757,051	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$292,101	BOYAmt
EOY	$243,785	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$899,284	BOYAmt
EOY	$825,852	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$31,806	BOYAmt
EOY	$10,606	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,223,191	BOYAmt
EOY	$1,080,243	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$598,787	BOYAmt
EOY	$676,808	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$598,787	BOYAmt
EOY	$676,808	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,821,978	BOYAmt
EOY	$1,757,051	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$78,021	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form1120 POL Filed	false	Form1120POLFiledInd
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd
Dues Assessments	$897,250	DuesAssessmentsAmt

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	WPTF SCHOLARSHIP FUND	Desc
Amt	$10,606	Amt

Field	Value	IRS element (for citing)
Total Liability	$10,606	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	SCOTT MILLER	PersonNm
Title	Executive Dir.	TitleTxt
Base Compensation Filing Org	$347,040	BaseCompensationFilingOrgAmt
Total Compensation Filing Org	$347,040	TotalCompensationFilingOrgAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I, Line 1a: Relevant information in regards to selections on 1a.
Part III, Additional Information	The compensation for Executive Director, Scott Miller, is paid to his LLC, Whitehall Bay Energy Services.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 3	THE BOARD OF DIRECTORS CONTRACTED WITH WHITEHALL BAY ENERGY SERVICES TO PERFORM THE DUTIES OF THE EXECUTIVE DIRECTOR.
Form 990, Part VI, Section A, Line 6	THE WESTERN POWER TRADING FORUM HAS A BROAD BASE OF MEMBERS, DEDICATED TO ENCOURAGING COMPETITION IN THE ELECTRIC MARKET OF THE WESTERN UNITED STATES.
Form 990, Part VI, Section A, Line 7a	THE MEMBERS OF THE WESTERN POWER TRADING FORUM ELECT THE BOARD OF DIRECTORS.
Form 990, Part VI, Section A, Line 7b	THE VOTING MEMBERS OF WESTERN POWER TRADING FORUM ARE ENTITLED TO VOTE AT ALL GENERAL AND SPECIAL MEMBERSHIP MEETINGS OF THE ORGANIZATION.
Form 990, Part VI, Section B, Line 11b	FORM 990 IS PREPARED FOR REVIEW BY THE EXECUTIVE DIRECTOR AND THE FINANCE MANAGER. ONCE REVIEWED AND APPROVED, FORM 990 WILL BE COMPLETED, SIGNED AND MAILED, AND PROVIDED TO THE BOARD OF DIRECTORS.
Form 990, Part VI, Section B, Line 15a	THE EXECUTIVE DIRECTOR'S COMPENSATION WAS DETERMINED BY THE BAORD OF DIRECTORS AND APPROVED BY THE BOARD.
Form 990, Part VI, Section C, Line 19	GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, EITHER ONLINE OR WRITTEN COMMUNICATION.