2023-11-14T16:25:34-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-01-01 931146207 COOS WATERSHED ASSOCIATION COOS 5418885922 PO BOX 388 COOS BAY OR 97420 JEFF MESSERLE BOARD PRESIDENT 5418885922 2023-11-14 1 JEFF MESSERLE 999009999 0 KURT BENNION CPA P01469618 4252506100 2023-11-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFF MESSERLE PO BOX 388 COOS BAY OR 97420 2073714 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 26 50 0 0 1693062 1567340 41036 502781 0 0 20913 3192 1755011 2073313 0 0 0 0 691469 760439 0 0 4907 930338 1225466 1621807 1985905 133204 87408 679420 973939 221051 428237 458369 545702 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 1405855 0 502781 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. 212286 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. 58248 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. 1676389 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 5 0 1 26 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 CHRIS BAUMAN 5418885922 300 CENTRAL AVE COOS BAY OR 97420 HALEY LUTZ EXECUTIVE DIRECTOR 40.00 X 87645 0 493 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 ELISE HAMNER TREASURER & BOARD MEMBER 1.00 X X 0 0 0 DON YOST BOARD MEMBER & TREASURER 1.00 X X 0 0 0 MIKE DUNNING BOARD MEMBER 0.50 X 0 0 0 MARTY GILES BOARD MEMBER 0.50 X 0 0 0 ROSELYNN LWENYA BOARD MEMBER (THROUGH JUNE 2022) 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 JASON RICHARDSON BOARD MEMBER 0.50 X 0 0 0 RANDY SMITH BOARD MEMBER 0.50 X 0 0 0 ALLEN SOLOMON BOARD MEMBER 0.50 X 0 0 0 STEPHAN STYS BOARD MEMBER 0.50 X 0 0 0 JOHN SWEET BOARD MEMBER 0.50 X 0 0 0 BREE YEDNOCK PAST PRESIDENT 1.00 X 0 0 0 87645 0 493 0 0 0 0 KENTUCK WAY FARMS 95189 KENTUCK WAY LN NORTH BEND OR 97459 CONSTRUCTION & EXCAVATION 216916 WEYERHAEUSER COMPANY 63459 OLIVE BARBER ROAD COOS BAY OR 97420 CONSTRUCTION & EXCAVATION 137047 RIVER DESIGN GROUP PO BOX 1722 WHITEFISH MT 59937 ENGINEERING & DESIGN 100462 3 16045 1441113 110182 95122 1567340 CONTRACT REVENUES 541900 444104 444104 WATERSHED RESTORATION 541900 58677 58677 502781 0 16045 401 -401 -401 MISCELLANEOUS INCOME 900099 3593 3593 3593 2073313 502781 0 3192 88138 15865 72273 499674 461088 35726 2860 23804 18886 4690 228 95219 76274 18048 897 53604 44347 9007 250 236 236 36330 36330 29305 29175 130 2993 566 2427 20331 416 19915 26644 26436 208 369 369 21342 21342 14143 14143 PROJECT COSTS 1017656 1017656 MISCELLANEOUS 23874 5816 17516 542 REPAIRS & MAINTENANCE 18977 18977 EQUIPMENT 8681 8681 4585 358 4227 1985905 1676389 304609 4907 160854 266770 374002 558726 3092 3018 288401 169971 139847 118430 1625 26995 679420 973939 156293 256852 64758 145656 0 25729 221051 428237 X 458369 545702 458369 545702 679420 973939 87408 -75 0 X X 0 1 X 1 1 1 X 881841 934313 1255695 1693062 1567340 6332251 881841 934313 1255695 1693062 1567340 6332251 6332251 16850 18362 11497 16337 3593 66639 6398890 1392355 0.98960 0.81940 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 36662 35044 216695 133309 83386 118430 RIGHT-OF-USE LEASE LIABILITIES 25729 25729 X 2289865 216151 401 216552 2073313 0 2073313 2202457 216151 401 216552 1985905 0 1985905 PART X, LINE 2: THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 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 YEAR ENDED DECEMBER 31, 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 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 401. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 401. BIRTHDAY BASH 16045 16045 401 16045 16045 401 401 -401 X TREES 3 69100 DONOR VALUED X SUPPLIES 2 26022 DONOR VALUED 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS WERE AMENDED IN NOVEMBER 2022 TO (A) CHANGE THE FREQUENCY OF BOARD MEETINGS FROM MONTHLY TO NO LESS THAN 6 TIMES PER YEAR AND (B) CLARIFY COMMITTEE RESPONSIBILITIES AND LIMITATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW. IF THE TIMING IS SUCH, IT IS PRESENTED AT A BOARD MEETING WITH THE ABILITY TO ASK/ANSWER QUESTIONS. 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 2022, 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 RESPNOSIBLE 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.