WA C4 Report
The WA C4 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 WA guidance.
SEEC Verified Email (Required)
This is only found on the SEEC (Seattle) C4 Reports (Candidate, Non-Candidate & Ballot).
The SEEC (Seattle) requires your verified email on the efile – please enter the verified email address as registered with the SEEC.
WA C4 Report: Line by Line Breakdown
Below is a breakdown of each Receipt and Disbursement line on the WA C4 report. Due to the complexity of Compliance reporting, some nuance is not reflected in this documentation.
Schedule A
Line 1: Contributions and Other Cash Receipts Reported on the C3
This is a summary list of all deposits in the period.
- Transaction Types: Deposit Batch
- Transaction Types: Loan Received, Other Income, Monetary Contribution, Refunded Expense
- Reversals excluded. Splits included
Notes:
– These transaction types only pull to this line if they are not already included in a Deposit Batch.
Line 3: Expenditures (Cash and Credit Transaction Detail)
- Transaction Types: Accrued Expense Payment, Expense, Loan Received
Repayment, Refunded Contribution - Reversals excluded. Splits included.
Notes:
– Threshold for itemization is $200.01. Any of these transaction types that are $200 or under will be totaled together and pulled to the first line.
– If running a WA (PDC) C4 Report (Candidate, Non-Candidate or Ballot), the aggregate is calculated per transaction.
– If running a SEEC (Seattle) C4 Report (Candidate, Non-Candidate or
Ballot), the aggregate is calculated from the start of the report
period.
– 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 - Reversals excluded. Splits included.
- Transaction Tags: Auction (included, but not required)
Notes:
– All transactions on Schedule B, Line 1 are itemized regardless of amount.
– 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
- Reversals excluded. Splits included.
- Transaction Tags: Auction (included, but not required)
Notes:
– The itemization amount is greater than $150.
– If running a WA (PDC) C4 Report (Candidate, Non-Candidate or Ballot), the aggregate is calculated per transaction.
– If running a SEEC (Seattle) C4 Report (Candidate, Non-Candidate or
Ballot), the aggregate is calculated from the start of the report
period.
Line 3: Orders Placed, Debts and Obligations
- Transaction Types: Accrued Expense, Loan Made
- Reversals excluded. Splits included.
- Transaction Tags: Auction (included, but not required)
Notes:
– The itemization amount is different for the SEEC (Seattle) and WA (PDC) reports:
- If running a WA (PDC) C4 Report (Candidate, Non-Candidate or Ballot), the
itemization is if the transaction has an Ending Balance of more than
$1000. - If running a SEEC (Seattle) C4 Report (Candidate, Non-Candidate or
Ballot), the itemization is if the transaction has an Ending Balance of
more than $250.
– 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
GROUP 1
- Transaction Types: Enforceable Pledge, Inkind Contribution, Loan Received, Loan Received
Guarantee, Monetary Contribution, Other Income, Refunded Expense - Reversals REQUIRED. Splits excluded.
- Transaction Tags: Auction (included, but not required)
Notes:
– All transactions on Schedule C are itemized, regardless of amount.
– 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.
GROUP 2
- Transaction Types: Refunded Contribution
- Reversals excluded. Splits excluded.
- Transaction Tags: Auction (included, but not required)
Notes:
– All transactions on Schedule C are itemized, regardless of amount.
Line 2: Expenditures
GROUP 1
- Transaction Types: Accrued Expense, Accrued Expense Payment, Expenses, Loan Made, Loan
Received Repayment, Refunded Contribution, Support/Oppose Memo - Reversals REQUIRED. Splits included.
Notes:
– All transactions on Schedule C are itemized, regardless of amount.
– 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.
GROUP 2
- Transaction Types: Refunded Contribution
- Reversals excluded. Splits excluded.
Notes:
– All transactions on Schedule C are itemized, regardless of amount.
Line 3: Refunds from Vendors
- Transaction Types: Refunded Expense
- Reversals excluded. Splits excluded.
Notes:
– All transactions on Schedule C are itemized, regardless of amount.
– 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
- Entity Types: Candidate
- Reversals excluded. Splits excluded.
Notes:
– This Line is only found on the Candidate Report.
– All transactions on Schedule L are itemized, regardless of amount.
– WA calls these “Inkind Loans”; however, they are Accrued Expenses
associated with the Candidate that have been outstanding for more than
21 days.
– This Line is only for new Accrued Expenses (Inkind Loans) within the
reporting period, and does not include previously reported Accrued
Expenses.
Line 2: Loan Payments
GROUP 1
- Transaction Types: Loan Received Repayment
- Reversals excluded. Splits included.
Notes:
– All transactions on Schedule L are itemized, regardless of amount.
GROUP 2
- Transaction Types: Accrued Expense Payment
- Entity Types: Candidate
Notes:
– This is only found on the Candidate report.
– All transactions on Schedule L are itemized, regardless of amount.
– Accrued Expense Payments (payments on “Inkind Loan”) only pull to this line on the Candidate Report if:
- the original Accrued Expense was associated with the Candidate
- the original Accrued Expense has been outstanding for more than 21 days
– Accrued Expense Balance Reductions need the tag Forgiven in order for everything to calculate correctly.
Line 3: Loans Forgiven
GROUP 1
- Transaction Types: Loan Received Balance Reduction
- Reversals excluded. Splits included.
- Transaction Tags: Forgiven
Notes:
– All transactions on Schedule L are itemized, regardless of amount.
– The Forgiven tag is required for correct calculations.
GROUP 2
- Transaction Types: Accrued Expense Balance Reduction
- Entity Types: Candidate
- Transaction Tags: Forgiven
- Reversals Excluded. Splits included.
Notes:
– This is only found on the Candidate report.
– All transactions on Schedule L are itemized, regardless of amount.
– Balance Reduction (Forgiveness on “Inkind Loan”) only pull to this line on the Candidate Report if:
- the original Accrued Expense was associated with the Candidate
- the original Accrued Expense has been outstanding for more than 21 days
- the Accrued Expense Balance Reduction has transaction tag Forgiven. This is required for correct calculations.
Line 4: Loans Still Owed
GROUP 1
- Transaction Types: Loan Received
- Reversals excluded. Splits included.
Notes:
– All transactions on Schedule L are itemized, regardless of amount.
– This line lists Loans Received that are outstanding as of the end of the reporting period.
GROUP 2
- Transaction Types: Accrued Expense
- Entity Types: Candidate
- Reversals excluded. Splits included.
Notes:
– This is only found on the Candidate report.
– All transactions on Schedule L are itemized, regardless of amount.
– This line lists Inkind Loans that are outstanding at the end of the reporting period.
– Accrued Expense (“Inkind Loan”) only pull to this line on the Candidate Report if:
- the original Accrued Expense was associated with the Candidate
- the original Accrued Expense was outstanding for more than 21 days
