WA C4 (PDC) Line by Line

Applies To: Washington

The WA C4 (PDC) report is the Full Report of Receipts and Expenditures. This report, along with its attached schedules, summarizes the campaign’s financial activity and shows itemized expenditures for a specific period.

Reports are Due:

10th of each month to cover preceding calendar month
21 and 7 days before an election in which the campaign participates.
10th of first month after the election in which the campaign participated.

Report Generation Screen

Amended

When Amending a report, Amendment Number is which amendment this report is. For example, if you have already filed 2 amendments, Amendment Number would be 3.

End of Previous Cycle Date

This is only found on the Candidate and Ballot Measure C4 Reports
WA election cycles end Dec 31 after the Gen Election. This field will always be 12/31/xxxx.

Autofill Missing Work City/State

By checking this box, any individual without a Work City/State will pull the Primary City/State instead.
NOTE: Work City/State does not pull for occupation Not Employed, N/A, Unemployed, Retired, Student, Homemaker, or Volunteer as per the PDC guidance.

Schedule A

Line 1 – Contributions And Other Cash Receipts Reported On The C3

This is a summary list of all deposits in the period

Line 3 – Expenditures (Cash And Credit Transaction Detail)

Transaction Types: Accrued Expense Payment, Expense, Loan Received Repayment, Refunded Contribution, Support/Oppose Memo
Any of these transaction types that are $200 or under will be totaled together and pulled to the first line.
If an Expense has split(s) and/or Support/Oppose Memo(s), the whole/parent entity will itemize multiple times – once for each split and/or Support/Oppose memo. The split or Support/Oppose Memo information will be in the “Purpose of expense and/or description” column.
If an Accrued Expense has splits, the Accrued Expense Payment amount will be applied to the splits using the FIFO (First In, First Out) Method. As with standard expense splits, the parent entity will itemize multiple times – once for each split. The split information will be in the “Purpose of expense and/or description” column.

Schedule B

Line 1 – Inkind Contributions Received

Transaction Types: Accrued Expense Balance Reduction, Inkind Contribution, Loan Received Balance Reduction
If an Inkind Contribution has split(s), the whole/parent entity will itemize multiple times – once for each split. The split information will be in the “Purpose of expense and/or description” column.

Line 2 – Pledges Received But Not Yet Paid

Transaction Types: Enforceable Pledge

Line 3 – Orders Placed, Debts And Obligations

Transaction Types: Accrued Expense, Loan Made
If an Accrued Expense has split(s), the whole/parent entity will itemize multiple times – once for each split. The split information will be in the “Purpose of expense and/or description” column.

Schedule C

Refunded Contributions appear 3 times on Sch C. Please see How Are Refunded Contributions Reported on the C4 Report? for additional information.

Line 1 – Contributions And Receipts

Transaction Types: Enforceable Pledge (Reversed), Inkind Contribution (Reversed), Loan Received (Reversed), Loan Received Guarantee (Reversed), Monetary Contribution (Reversed), Other Income (Reversed), Refunded Contribution, Refunded Expense (Reversed)
If any of the above transactions has split(s), the whole/parent entity will itemize multiple times – once for each split. The split information will be in the “Purpose of expense and/or description” column.

Line 2 – Expenditures

Transaction Types: Accrued Expense (Reversed), Accrued Expense Payment (Reversed), Expenses (Reversed), Loan Made (Reversed), Loan Received Repayment (Reversed), Refunded Contribution, Refunded Contribution (Reversed), Support/Oppose Memo (Reversed)
If any of the above transactions has split(s), the whole/parent entity will itemize multiple times – once for each split. The split information will be in the “Purpose of expense and/or description” column.

Line 3 – Refunds From Vendors

Transaction Types: Refunded Expense
If any Refunded Expense has split(s), the whole/parent entity will itemize multiple times – once for each split. The split information will be in the “Purpose of expense and/or description” column.

Schedule L

Line 1 – Inkind Loan Received

Transaction Types: Accrued Expense
This Line is only found on the Candidate Report.
This Line is considered Inkind Loans, or Accrued Expenses associated with the Candidate that have been outstanding for more than 21 days.
This Line is for new Inkind Loans in the reporting period.

Line 2 – Loan Payments

Transaction Types: Accrued Expense Payment (Candidate Report Only), Loan Received Repayment
Accrued Expense Payments only pull to this line on the Candidate Report, and only if the original Accrued Expense was associated with the Candidate, and the original Accrued Expense was outstanding for more than 21 days – a payment on an Inkind Loan.
Accrued Expense Balance Reductions need the tag Forgiven in order for everything to calculate correctly.

Line 3 – Loans Forgiven

Transaction Types: Accrued Expense Balance Reduction (Candidate Report Only), Loan Received Balance Reduction
Accrued Expense Balance Reductions only pulls to this line on the Candidate Report, and only if the original Accrued Expense was associated with the Candidate, and the original Accrued Expense was outstanding for more than 21 days – balance reduction of an Inkind Loan.

Line 4 – Loans Still Owed

Transaction Types: Accrued Expense (Candidate Report Only), Loan Received
This line is for outstanding Inkind Loans or Loans Received.