Dennis King: Alleged violation of RCW 42.17A.710 and WAC 390-24 for failure to accurately report required information on the Personal Financial Affairs Disclosure (F-1) (EY25 APR 25)

Case

#170041

Respondent

Dennis King

Complainant

Arthur D Churchman

Description

The Public Disclosure Commission (PDC) completed its review of the complaint filed by Dave 
Churchman on April 3, 2025. The complaint alleged a violation of RCW 42.17A.710 and WAC 390-24 for 
failure to accurately report required information on the Personal Financial Affairs Disclosure 
(F-1).
 

Applicable Laws and Rules

Pursuant to RCW 42.17A.700, elected and appointed officials are required to file a Personal 
Financial Affairs Statement (F-1 report) on or about April 15th of each year, disclosing financial 
activity for the official and their spouse or domestic partner for the preceding calendar year.

Per RCW 42.17A.710 , the content of the F-1 report includes, but is not limited to, the following 
information for the filer and their spouse or registered domestic partner:

•  income of $2,400 or more;
•  financial assets and interest income (bank and savings accounts and insurance policies greater 
than $24,000 and investments greater than $2,400);
•  Washington State real estate valued at more than $12,000;
•  debt of $2,400 or more; and
•  business associations and organizational interests (e.g. ownership, serving as an officer, 
director or general partner)
WAC 390-24 outlines requirements for reporting financial affairs by candidates and officials.

Background and Findings

•  You ran for the Puyallup City Council in 2021, won the election, and have served as a City 
Council Member for the 2022 to 2025 term. In 2024, you were selected by Council to serve as Deputy 
Mayor for 2024 – 2025.
•  Upon review of the F-1, PDC staff found there were material differences reported by you between 
reports filed for 2021, 2022, 2023, and 2024. Staff confirmed the following:
o A Small Business Administration (SBA) loan, related to COVID relief, was not reported as 
required.
o You and your wife, Melinda King, own Dennis and Melinda King Real Estate, LLC, as a holding 
company for a property at 1111/1113 Meridian, Puyallup. The property was reported under Business 
Associations for 2021, but the LLC was not reported. In 2022, 2023 and 2024, you reported the 
property as Real Estate and again did not report the LLC as a business association nor any income 
derived from the property. There was no debt reported associated with the 1111/1113 Meridian 
property in 2021, 2023 or 2024, but in 2022 there was a mortgage reported for the property.
o There was a HELOC and car loan reported in 2022 that was not carried forward in 2023 or 2024.
o Dennis King Home Team, LLC., was reported as a business association in 2022 & 2024 but not in 
2023. There was no income reported for the LLC.

•  Staff confirmed that Melinda King, your spouse, only had earned income from a co-owned business, 
Skate Tiffany’s. The reporting correctly showed your and your wife’s earned income for the periods 
March 29, 2020 - March 28, 2021, January 1, 2021 - December 31, 2021, and January 1, 2022 - 
December 31, 2022. You said Skate Tiffany’s did not have earned income in 2023 or 2024, and you 
therefore did not have to report income. You did continue reporting Tiffany's Puyallup Inc., under 
Business Associations on the F-1, as a co-owned business. You and your wife received unemployment 
benefits, related to COVID relief that were correctly reported for 2020 and 2021. There was also 
COVID relief and SBA relief specific to the Kings’ business Tiffany's Puyallup Inc. reported for 
2020.
•  You were cooperative in correcting the reporting and addressed the F-1 reporting issues as of 
May 7, 2025.

•  You do not have previous Warnings or Violations of similar PDC requirements.

Summary and Resolution

Pursuant to WAC 390-37-060(1)(d), however, you are receiving a formal written warning concerning 
failure to timely and accurately disclosure of required personal financial information on Personal 
Financial Affairs statements. The formal written warning will include staff’s expectation that you 
timely and accurately file all future required reports. The Commission will consider this formal 
written warning in deciding on further Commission action if there are future violations of PDC laws 
or rules.

Based on this information, the PDC has dismissed this matter in accordance with RCW 42.17A.755(1).
 

Disposition

Case Closed with Written Warning

Date Opened

April 08, 2025

Areas of Law

RCW 42.17A.710

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