2024-09-18T13:13:00-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-01-01 931146207 COOS WATERSHED ASSOCIATION COOS 5418885922 PO BOX 388 COOS BAY OR 97420 HALEY LUTZ EXECUTIVE DIRECTOR 5418885922 2024-09-11 1 1 KURT BENNION CPA P01469618 4252506100 2024-09-10 2023 2024-08-08 14:25:15Z BRADFORD MCKEOWN PO BOX 388 COOS BAY OR 97420 3368278 0 X WWW.COOSWATERSHED.ORG X 1994 OR THE MISSION OF THE COOS WATERSHED ASSOCIATION IS TO SUPPORT ENVIRONMENTAL INTEGRITY AND ECONOMIC STABILITY WITHIN THE COOS WATERSHED BY INCREASING COMMUNITY CAPACITY TO DEVELOP, TEST, PROMOTE, AND IMPLEMENT MANAGEMENT PRACTICES IN THE INTERESTS OF WATERSHED HEALTH. 15 15 29 100 0 0 1567340 3113997 502781 254281 0 0 3192 -1102 2073313 3367176 0 0 0 0 760439 998373 0 0 6811 1225466 2344211 1985905 3342584 87408 24592 973939 1420832 428237 850538 545702 570294 TO SUPPORT ENVIRONMENTAL INTEGRITY AND ECONOMIC STABILITY WITHIN THE COOS WATERSHED BY INCREASING COMMUNITY CAPACITY TO DEVELOP, TEST, PROMOTE, AND IMPLEMENT MANAGEMENT PRACTICES IN THE INTERESTS OF WATERSHED HEALTH. 0 0 2563665 0 254281 RESTORATION: IN STREAM PROJECTS TAKE PLACE IN THE STREAM ITSELF, SUCH AS BUILDING LOG JAMS, RESHAPING STREAM CHANNELS AND REMOVING BARRIERS FOR MIGRATING FISH. RIPARIAN RESTORATION IS ALONG STREAM BANKS TO REDUCE SEDIMENT AND WATER TEMPERATURES. TREES ARE PLANTED TO MAINTAIN WATERWAY BANKS, AND INVASIVE WEEDS ARE REMOVED TO HELP THE NATIVE PLANTINGS SURVIVE. 238094 0 0 MONITORING: THE MONITORING PROGRAM TRACKS THE STATUS AND TREND OF COHO SALMON POPULATIONS, AS WELL AS WATER QUALITY AND HYDROLOGY IN COOS BASIN STREAMS. ANOTHER ROLE OF THE MONITORING PROGRAM IS TO CONDUCT IMPLEMENTATION AND EFFECTIVENESS MONITORING OF INSTREAM AND RIPARIAN RESTORATION PROJECTS THROUGHOUT THE COOS BASIN. 188076 0 0 COMMUNITY ENGAGEMENT: YOUTH ENGAGEMENT WITH STUDENTS FROM THE THREE HIGH SCHOOLS AIM TO TEACH SKILLS AND IMPROVE THE ECOLOGICAL HEALTH OF SCHOOL CAMPUSES IN OUR WATERSHED. WE HOST A MAYFLY FESTIVAL EACH YEAR TO ENGAGE YOUTH AND FAMILIES IN LEARNING ABOUT THE WATERSHED THROUGH A SERIES OF ACTIVITIES, GAMES AND FUN. IN ADDITION, WE PARTICIPATE IN NUMEROUS FESTIVALS AND FARMERS MARKETS TO ENGAGE THE COMMUNITY IN LEARNING ABOUT THE WATERSHED. 2989835 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 1 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OR X SHEENA WHEELER 5418885922 PO BOX 388 COOS BAY OR 97420 HALEY LUTZ EXECUTIVE DIRECTOR 40.00 X 91359 0 12056 JEFF MESSERLE PRESIDENT 1.00 X X 0 0 0 BRADFORD MCKEOWN VICE PRESIDENT 1.00 X X 0 0 0 KRISTOPHER MURPHY SECRETARY 1.00 X X 0 0 0 DON YOST TREASURER 1.00 X X 0 0 0 AMY BURGESS BOARD MEMBER 0.50 X 0 0 0 MIKE DUNNING BOARD MEMBER 0.50 X 0 0 0 MARTY GILES BOARD MEMBER 0.50 X 0 0 0 ELISE HAMNER BOARD MEMBER (LEFT IN 2023) 0.50 X 0 0 0 RISHIA LATTA BOARD MEMBER 0.50 X 0 0 0 JOAN MAHAFFY BOARD MEMBER 0.50 X 0 0 0 JOE METZLER BOARD MEMBER 0.50 X 0 0 0 REBECCA MUSE BOARD MEMBER 0.50 X 0 0 0 JASON RICHARDSON PE BOARD MEMBER 0.50 X 0 0 0 RANDY SMITH BOARD MEMBER 0.50 X 0 0 0 ALLEN SOLOMON PHD BOARD MEMBER (LEFT IN 2023) 0.50 X 0 0 0 STEPHAN STYS PE LSI BOARD MEMBER 0.50 X 0 0 0 JOHN SWEET BOARD MEMBER 0.50 X 0 0 0 91359 0 12056 0 0 0 0 NEHALEM MARINE 24755 MIAMI-FOLEY ROAD NEHALEM OR 97131 MANUFACTURING AND SUPPLIES 361440 WEYERHAEUSER COMPANY 63459 OLIVE BARBER ROAD COOS BAY OR 97420 CONSTRUCTION & EXCAVATION 227409 NORTHWEST HYDRAULIC CONSULTANTS INC 12787 GATEWAY DRIVE S SEATTLE WA 98168 ENGENEERING AND CONSULTING 218275 KENTUCK WAY FARMS 95189 KENTUCK WAY LANE NORTH BEND OR 97459 CONSTRUCTION & EXCAVATION 208612 KILGREN WATER RESOURCES LLC 21 E 28TH AVENUE SUITE 4 EUGENE OR 97405 ENGINERING AND CONSTRUCTION 126652 6 17640 2964789 131568 70362 3113997 CONTRACT REVENUES 541900 195143 195143 WATERSHED RESTORATION 541900 59138 59138 254281 0 17640 1102 -1102 -1102 3367176 254281 0 -1102 103416 18616 84800 612784 586686 22102 3996 25675 25496 179 188824 184369 3207 1248 67674 57022 10286 366 31796 31796 40052 40052 42428 42193 235 27992 479 27513 31416 28767 2600 49 905 207 698 18691 18691 15639 296 15343 PROJECT COSTS 2081293 2077853 3440 MISCELLANEOUS 32744 8601 23405 738 REPAIRS & MAINTENANCE 13980 13980 DUES AND SUBSCRIPTIONS 7275 1443 5832 3342584 2989835 345938 6811 266770 319776 558726 751558 3018 2960 297377 188662 118430 108715 26995 237823 973939 1420832 256852 404413 145656 211112 25729 235013 428237 850538 X 545702 570294 545702 570294 973939 1420832 24592 0 X X 0 1 X 1 1 1 X 934313 1255695 1693062 1567340 3113997 8564407 934313 1255695 1693062 1567340 3113997 8564407 8564407 18362 11497 16337 3593 49789 8614196 1273795 0.99420 0.98960 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENT REVENUES MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 71706 42712 28994 225671 145950 79721 108715 SECURITY DEPOSIT 4250 RIGHT-OF-USE LEASE ASSETS 233573 237823 RIGHT-OF-USE LEASE LIABILITIES 235013 235013 X 3480448 112170 1102 113272 3367176 0 3367176 3455856 112170 1102 113272 3342584 0 3342584 PART X, LINE 2: THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE ASSOCIATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(2). THE ASSOCIATION IS EXEMPT FOR STATE OF OREGON INCOME TAX PURPOSES. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS, AS THERE ARE NO ACTIVITIES SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE ASSOCIATION IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN AND TO RECOGNIZE A TAX LIABILITY IF AN UNCERTAIN TAX POSITION HAS BEEN TAKEN THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. AREAS THAT TAXING AUTHORITIES CONSIDER WHEN EXAMINING TAX RETURNS FOR TAX EXEMPT ENTITIES INCLUDE, BUT ARE NOT LIMITED TO, TAX-EXEMPT STATUS AND THE EXISTENCE OF UNRELATED BUSINESS INCOME. THE ASSOCIATION DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS WITH RESPECT TO THESE OR OTHER MATTERS AND HAS NOT RECORDED ANY RECOGNIZED TAX BENEFITS OR LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL, THE RETURNS HAVE THREE-YEAR STATUTES OF LIMITATIONS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR ANY YEAR PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 1,102. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 1,102. BIRTHDAY BASH 17640 17640 400 702 17640 17640 400 702 1102 -1102 X EQUIPMENT 1 61561 DONOR VALUED X SUPPLIES 3 8801 DONOR VALUED 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS AND AN "AT LARGE" POSITION. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO MAKE DECISIONS ON BEHALF OF THE BOARD OF DIRECTORS WHEN THERE IS INSUFFICIENT TIME TO NOTIFY AND MEET AS A WHOLE. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN MAY 2023 TO: 1. CHANGE BOARD MEMBERS' TERM LIMITS FROM TWO YEARS TO THREE YEARS; 2. ALLOW BOARD MEMBERS TO SERVE A MAXIMUM OF THREE CONSECUTIVE TERMS, WITH THIS LIMIT RESETTING IF AN INDIVIDUAL LEAVES THE BOARD FOR AT LEAST ONE YEAR; AND 3. REPLACE THE PAST PRESIDENT WITH AN AT-LARGE BOARD MEMBER AS A MEMBER OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 WAS REVIEWED BY THE FINANCIAL MANAGER AND BY THE EXECUTIVE DIRECTOR, THEN IT WAS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST STATEMENTS ARE COMPLETED BY BOARD MEMBERS AND RETURNED TO THE OFFICE MANAGER. POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED TO THE PRESIDENT WHO BRINGS THEM, IF MATERIAL, TO THE EXECUTIVE COMMITTEE. THE DECISION TO AUTHORIZE A TRANSACTION WITH POTENTIAL CONFLICT OF INTEREST IS AT THE DISCRETION OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A IN 2023, THE ORGANIZATION CONTRACTED TO CONDUCT A WAGE/SALARY REVIEW AND A COMPENSATION ASSESSMENT FOR EACH STAFF POSITION IN THE ORGANIZATION, INCLUDING THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR THE REVIEW OF THE EXECUTIVE DIRECTOR'S COMPENSATION AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE. FOM 990, PART XII, LINE 2C: THE RESPONSIBILITY AND PROCESS FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE YEAR.