2025-10-02T14:05:57-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 370 INTERLOCKEN BLVD SUITE 500 BROOMFIELD CO 80021 990 2024-01-01 201248361 LEFTHAND WATERSHED OVERSIGHT GROUP LEFT 3036215780 PO BOX 1074 NIWOT CO 80544 CHRISTOPHER SMITH BOARD PRESIDENT 3035304200 2025-10-02 1 1 SARAH HINTZ P00492291 3034668822 2025-10-02 2024 2025-03-06 01:10:19Z THE WATERSHED CENTER CHRISTOPHER SMITH PO BOX 1074 NIWOT CO 80544 1572581 0 X WWW.WATERSHED.CENTER X NONPROFIT CORPORATION 2004 CO PROTECT & RESTORE WATERSHEDS FOR PEOPLE & ENVIRONMENTS USING A COLLABORATIVE, SCIENCE-BASED APPROACH. 10 10 9 25 0 0 1204990 1572581 0 0 0 0 0 0 1204990 1572581 0 0 0 0 507870 531004 0 8475 15797 456256 866369 964126 1405848 240864 166733 1378215 1467238 286158 208448 1092057 1258790 WITH ROOTS IN THE LEFT HAND WATERSHED, THE MISSION OF THE WATERSHED CENTER IS TO PROTECT AND RESTORE WATERSHEDS FOR PEOPLE AND THE ENVIRONMENT USING A COLLABORATIVE AND SCIENCE-BASED APPROACH. 0 0 670653 0 0 FORESTS:BRING TOGETHER DIVERSE STAKEHOLDERS, SCIENTISTS, AND COMMUNITY MEMBERS TO COLLABORATIVELY PLAN AND IMPLEMENT CROSS-JURISDICTIONAL LANDSCAPE-SCALE FOREST RESTORATION IN THE ST. VRAIN WATERSHED THAT WILL PREPARE THE LANDSCAPE AND COMMUNITY TO RECEIVE WILDLAND FIRE AS A NATURAL PART OF THE ECOSYSTEM. 500757 0 0 RIVERS:BRING TOGETHER DIVERSE STAKEHOLDERS, SCIENTISTS AND COMMUNITY MEMBERS TO PLAN AND IMPLEMENT MULTIBENEFIT ON-THE-GROUND PROJECTS THAT ADVANCE WATERSHED RESTORATION PRACTICES AND INCORPORATE CLIMATE CHANGE SCENARIOS. 28555 0 0 EDUCATION:BUILD A COMMUNITY-WIDE STEWARDSHIP ETHIC ROOTED IN WATERSHED SCIENCE AND PLACE-BASED PARTICIPATORY LEARNING THROUGH EDUCATION. 1199965 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X CATHERINE CALDWELL 3037752422 2508 S COUNTY ROAD 15 BERTHOUD CO 80513 YANA SOROKIN EXECUTIVE DIRECTOR 40.00 X 117350 0 15744 CHRISTOPHER SMITH PRESIDENT 1.00 X X 0 0 0 SUE SCHAUFFLER VICE PRESIDENT 1.00 X X 0 0 0 KATHY PETERSON TREASURER 1.00 X X 0 0 0 MONICA BORTOLINI SECRETARY 1.00 X X 0 0 0 DARREN BECK THROUGH 725 DIRECTOR 1.00 X 0 0 0 DAVID COSGROVE DIRECTOR 1.00 X 0 0 0 JIMMY MCALLAN DIRECTOR 1.00 X 0 0 0 JENNY MCCARTY DIRECTOR 1.00 X 0 0 0 STEVE ONCLEY DIRECTOR 1.00 X 0 0 0 TERRY PLUMMER DIRECTOR 1.00 X 0 0 0 117350 0 15744 1 0 0 0 LEFT HAND EXCAVATING 20 LLC 3756 EUREKA WAY FREDERICK CO 80516 CONSTRUCTION CONTRACTOR 345119 1 658401 914180 1572581 1572581 0 0 0 X 129723 114156 15567 389658 368535 21123 77 77 6018 6018 5528 5528 2554 2554 45404 45404 8475 8475 717274 717274 69726 69726 11546 11546 10344 10344 2199 2199 FUNDRAISING 7322 7322 1405848 1199965 190086 15797 846304 224264 208877 941541 182580 230791 100245 36399 4491 7455 44647 17859 35718 26788 1378215 1467238 86167 129460 199991 78988 286158 208448 X 902057 1018790 190000 240000 1092057 1258790 1378215 1467238 166733 0 X X 0 1 X 1 0 X 993419 1066867 934998 1204990 1572581 5772855 32108 32108 32108 32108 10703 139135 1025527 1098975 967106 1237098 1583284 5911990 5911990 5911990 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44647 17859 26788 26788 X 1583284 10703 10703 1572581 0 1572581 1416551 10703 10703 1405848 0 1405848 PART X, LINE 2: TWC HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAX. THAT STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENT. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY TWC AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 AND COLORADO FORM IS PREPARED BY STAFF AND A CPA FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER BEFORE FILING, AND A DRAFT IS SHARED WITH THE ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY STATEMENT IS MADE AVAILABLE TO EACH VOTING MEMBER OF THE GOVERNING BOARD, OFFICERS, AND EMPLOYEES. ALL SIGN A STATEMENT OF UNDERSTANDING CONCERNING REPORTING OF POTENTIAL CONFLICTS OF INTEREST. EACH VOTING MEMBER OF THE GOVERNING BOARD, OFFICERS, AND EMPLOYEES ARE ALSO REQUIRED TO COMPLETE A SEPARATE CONFLICT OF INTEREST QUESTIONNAIRE ON AN ANNUAL BASIS. IF A CONFLICT OF INTEREST IS DISCLOSED, ALL MATERIAL FACTS ARE PRESENTED, AND AFTER ANY DISCUSSIONS WITH THE INTERESTED PERSON, THE REMAINING DIRECTORS, OFFICERS, KEY EMPLOYEES OR COMMITTEE MEMBERS, IN THE ABSENCE OF THE INTERESTED PARTY, DECIDE IF A CONFLICT OF INTEREST EXISTS. A WRITTEN RECORD ON ANY REPORTED OF POSSIBLE CONFLICT AND OF ANY ADJUSTMENTS MADE TO AVOID POSSIBLE CONFLICTS OF INTEREST ARE KEPT BY THE BOARD PRESIDENT AND KEY STAFF. FORM 990, PART VI, SECTION B, LINE 15 THE HIRING COMMITTEE IS RESPONSIBLE FOR DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION. THIS COMMITTEE IS COMPOSED OF THE BOARD PRESIDENT, VICE PRESIDENT, AND TREASURER. WHILE THE MEETING MINUTES REFLECT THAT THE BOARD ENTERED INTO EXECUTIVE SESSION FOR A PERSONNEL PERFORMANCE REVIEW, SPECIFIC DETAILS OF THAT DISCUSSION ARE NOT INCLUDED IN THE MINUTES. THE SALARY RANGE FOR THE EXECUTIVE DIRECTOR WAS DEVELOPED BASED ON SEVERAL FACTORS, INCLUDING THE REQUIREMENTS OF THE POSITION, THE EXECUTIVE DIRECTOR'S EXPERIENCE, EDUCATION, AND PERFORMANCE, AS WELL AS THE ORGANIZATION'S FINANCIAL CAPACITY. THE 2022 COLORADO NONPROFIT SALARY & BENEFITS SURVEY, PUBLISHED BY THE COLORADO NONPROFIT ASSOCIATION, WAS ALSO REFERENCED IN DETERMINING AN APPROPRIATE SALARY RANGE. AS PART OF OUR ANNUAL REVIEW PROCESS, JOB DESCRIPTIONS AND SALARY RANGES FOR ALL STAFF ARE EVALUATED EACH YEAR BETWEEN SEPTEMBER AND DECEMBER. THIS REVIEW INCORPORATES DATA FROM THE SAME COLORADO NONPROFIT ASSOCIATION SALARY SURVEY, ALONG WITH CONSIDERATION OF EACH EMPLOYEE'S EXPERIENCE, EDUCATION, AND JOB PERFORMANCE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 717,274. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 717,274. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.