2024-05-15T20:28:12-05:00 2023-06-30 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY STE 100 MERIDIAN ID 83642 990 2022-07-01 820329350 WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES WEST 7654044986 PO BOX 190150 BOISE ID 83719 ZACH LOWE EXECUTIVE DIRECTOR 7654044986 2024-05-13 1 ZACH LOWE XXX-XX-XXXX 0 CHERYL GUIDDY P00266294 2083338965 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ZACH LOWE PO BOX 190150 BOISE ID 83719 3460781 0 X WWW.WAFWA.ORG X 1922 ID PROMOTING THE PRESERVATION OF NATURAL RESOURCES TO SUSTAIN FISH AND WILDLIFE IN WESTERN STATES. 5 5 14 5 0 0 1893762 2235053 974369 1223858 331 1870 0 0 2868462 3460781 488993 0 0 0 993721 1422756 0 0 0 1198276 1784522 2680990 3207278 187472 253503 2289816 1695315 1078887 531383 1210929 1163932 THE WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES PROMOTES THE PRESERVATION OF RESOURCES IN ORDER TO SUSTAIN FISH AND WILDLIFE IN THE WESTERN STATES. 0 0 2556446 1223858 THE WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES PUBLISHES WILDLIFE CONSERVATION AND SCIENTIFIC FINDINGS, HOLDS SEMI-ANNUAL CONFERENCES AND WORKSHOPS TO PROVIDE EDUCATION TO MEMBERS, PRESENTS AWARDS, AND EXCHANGES SCIENTIFIC INFORMATION. WAFWA FOCUSES ON FOUR MAIN INITIATIVES INCLUDING WESTERN NATIVE TROUT (WNTI), SAGEBRUSH ECOSYSTEM, WESTERN GRASSLANDS, AND CRUCIAL HABITAT ASSESSMENT TOOL (CHAT). 2556446 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 28 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 1 0 0 1 1 0 0 0 1 1 1 1 1 0 1 0 X X THE ORGANIZATION 7654044986 PO BOX 190150 BOISE ID 83719 JENNIFER PSYLLAKIS PRESIDENT 3.00 6.00 X X 0 0 0 BRIAN NESVIK VICE PRESIDENT 3.00 6.00 X X 0 0 0 TY GRAY EXECUTIVE MEMBER AT LARGE 3.00 6.00 X 0 0 0 BRAD LOVELESS EXECUTIVE MEMBER AT LARGE 3.00 6.00 X 0 0 0 JD STRONG EXECUTIVE MEMBER AT LARGE 3.00 6.00 X 0 0 0 DR ZACHARY LOWE EXECUTIVE DIRECTOR 34.00 6.00 X 154711 0 7036 154711 0 7036 1 0 1 0 FISHERIES MANAGEMENT SOLUTIONS 9950 PRAIRIE ROAD BOISE ID 83714 FISHERIES MANAGEMENT 239792 1 2232355 2698 2235053 CONFERENCES AND WORKSH 110000 798658 798658 MEMBERSHIP DUES AND AS 110000 425200 425200 1223858 1870 1870 3460781 1223858 0 1870 X 167400 118329 49071 1007955 712487 295468 48910 32718 16192 98221 79083 19138 100270 70412 29858 2500 2500 45509 45509 642602 642602 1509 1509 190752 66200 124552 82389 50096 32293 8009 8009 150057 147633 2424 481921 472283 9638 1 1 17404 1225 16179 GRANT EXPENDITURES 131869 131869 UNCOLLECTIBLE ACCOUNTS 30000 30000 3207278 2556446 650832 0 119298 967558 1239474 806415 129549 328185 55440 186779 70579 879 80975 2289816 1695315 284025 225112 331820 226315 463042 79956 1078887 531383 X 1210929 1144882 19050 1210929 1163932 2289816 1695315 253503 -300500 0 X X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 1 0 0 DUE TO AFFILIATES 9715 OPERATING LEASE LIABILITY 70241 79956 X PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2023. THE ASSOCIATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. 1 X 0 0 0 0 0 0 0 0 0 DR ZACHARY LOWE EXECUTIVE DIRECTOR 140000 0 14711 0 0 0 7036 0 0 0 161747 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR'S COMPENSATION IS ANNUALLY REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION'S BOARD OF DIRECTORS DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON BEHALF OF THE GOVERNING BODY. THE PRESIDENT, VICE-PRESIDENTS, BUDGET AND FINANCE CHAIR AND FOUR AT LARGE MEMBER DIRECTORS SELECTED BY THE PRESIDENT AND THE CHAIR OF THE COMMISSIONERS MAKE UP THE EXECUTIVE COMMITTEE. THE SCOPE OF THE EXECUTIVE COMMITTEE IS BINDING AUTHORITY ON BEHALF OF THE ASSOCIATION AND ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS SERVE AS BOARD MEMBERS OF RELATED ORGANIZATIONS, THEREFORE A BUSINESS RELATIONSHIP EXISTS BETWEEN THE OFFICERS AND BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP CONSISTS OF STATE CHIEF ADMINISTRATIVE OFFICERS OF THE FISH AND GAME AGENCIES, OR THEIR EQUIVALENTS WITHIN THE STATES OF ALASKA, ARIZONA, CALIFORNIA, COLORADO, HAWAII, IDAHO, KANSAS, MONTANA, NEBRASKA, NEVADA, NEW MEXICO, NORTH DAKOTA, OKLAHOMA, OREGON, SOUTH DAKOTA, TEXAS, UTAH, WASHINGTON AND WYOMING, OF THE PROVINCES OF BRITISH COLUMBIA, ALBERTA, SASKATCHEWAN AND THE YUKON AND NORTHWEST TERRITORIES. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 AND SHARES WITH THE WAFWA OFFICERS PRIOR TO FINAL APPROVAL AND DISTRIBUTION TO THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C ALL COMMITTEE MEMBERS AND EMPLOYEES ARE COVERED BY THE CONFLICT OF INTEREST POLICY AND THE POLICY IS REVIEWED ANNUALLY. ANY POTENTIAL CONFLICTS ARE REVIEWED WITH THE EXECUTIVE COMMITTEE AND ANY ISSUES THAT ARISE ARE HANDLED ON AN INDIVIDUAL BASIS DEPENDING UPON THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15B THE EXECUTIVE DIRECTOR'S COMPENSATION IS ANNUALLY REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AND CONFLICT OF INTEREST STATEMENTS ARE AVAILABLE UPON REQUEST. THE BYLAWS AND FORM 990 ARE AVAILABLE UPON REQUEST AND ALSO AVAILABLE ON OUR WEBSITE AT WWW.WAFWA.ORG. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 213,260. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 213,260. SUBCONTRACTOR FOR ARIAL SURVEYS: PROGRAM SERVICE EXPENSES 9,715. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,715. COMMUNICATION: PROGRAM SERVICE EXPENSES 10,161. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,161. GRANT COORDINATION: PROGRAM SERVICE EXPENSES 409,466. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 409,466. FORM 990, PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FOUNDATION FOR WESTERN FISH & WILDLIFE AGENCIES PO BOX 190150 BOISE ID 83719 262849591 SUPPORTS WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES EFFORTS ID 501(C)(3) LINE 7 WESTERN ASSOCIATION OF FISH AND WILDLIFE 1 WAFWA SPECIES RESTORATION FOUNDATION PO BOX 190150 BOISE ID 83719 465570304 SUPPORTS WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES EFFORTS ID 501(C)(4) WESTERN ASSOCIATION OF FISH AND WILDLIFE 1 0 1 0 0 1 0 0 0 0 0 0 0 1 0 1 0 1 0 0 WAFWA SPECIES RESTORATION FOUNDATION Q 265622 COST OF SERVICES PART II, IDENTIFICATION OF RELATED TAX EXEMPT ORGANIZATIONS NAME OF RELATED ORGANIZATION: FOUNDATION FOR WESTERN FISH & WILDLIFE AGENCIES DIRECT CONTROLLING ENTITY: WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES NAME OF RELATED ORGANIZATION: WAFWA SPECIES RESTORATION FOUNDATION DIRECT CONTROLLING ENTITY: WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES