2023-12-15T16:53:55-06:00 2023-03-31 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2022-04-01 621709756 CUMBERLAND RIVER COMPACT INC CUMB 6158371151 35 PEABODY STREET 305 NASHVILLE TN 37210 MEKAYLE HOUGHTON EXECUTIVE DIRECTOR 6158371151 2023-12-12 1 MEKAYLE HOUGHTON 999009999 1 MARILYN PLACE EA P01360716 6152960500 2023-12-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MEKAYLE HOUGHTON 35 PEABODY STREET 305 NASHVILLE TN 37210 4709217 0 X CUMBERLANDRIVERCOMPACT.ORG X 1997 TN TO ENHANCE THE HEALTH AND ENJOYMENT OF THE CUMBERLAND RIVER AND ITS TRIBUTARIES THROUGH EDUCATION, COLLABORATION AND ACTION. 25 25 22 1000 0 0 905982 774001 2232981 3462062 -10081 473154 25046 -67879 3153928 4641338 0 0 0 0 644565 880348 0 0 71759 2547721 3388642 3192286 4268990 -38358 372348 19056025 34799161 16424589 31795377 2631436 3003784 TO ENHANCE THE HEALTH AND ENJOYMENT OF THE CUMBERLAND RIVER AND ITS TRIBUTARIES THROUGH EDUCATION, COLLABORATION AND ACTION. 0 0 2455347 2499525 STREAM RESTORATION PROJECTS STRIVE TO IMPROVE WATER QUALITY BY RESTORING STREAMS AND WATERWAYS THROUGHOUT THE CUMBERLAND RIVER BASIN. THE ORGANIZATION ALSO OPERATES A COMPENSATORY MITIGATION STREAM RESTORATION IN-LIEU FEE (ILF) PROGRAM WHOSE PURPOSE IS TO SATISFY COMPENSATORY MITIGATION REQUIREMENTS FOR PERMITS ISSUED UNDER THE CLEAN WATER ACT. THE OBJECTIVES OF THIS PROGRAM ARE TO IMPLEMENT EFFECTIVE STREAM RESTORATION, ENHANCEMENT, ESTABLISHMENT AND PRESERVATION PROJECTS TO COMPENSATE FOR THE LOSS OF ECOLOGICAL FUNCTIONS AFFECTED BY PERMITTED ACTIVITIES. 857553 930595 URBAN WATERS WORKS TO IMPROVE INFRASTRUCTURE OF STORMWATER RUNOFF BY PLANTING TREES AND BUILDING RAIN GARDENS. 210136 29790 OUTREACH AND EDUCATION IS ACHIEVED THROUGH SPECIAL SCHOOL PROGRAMS AND REGULAR RIVER TALK PROGRAMS WHICH SEEK TO EDUCATE THE PUBLIC ABOUT WATERSHED STEWARDSHIP. 187586 447149 187586 447149 3710622 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 0 0 0 0 0 0 0 0 0 1 26 0 1 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X X THE ORGANIZATION 6158371151 35 PEABODY STREET 305 NASHVILLE TN 37210 TOM MOTZNY DIRECTOR 2.00 X 0 0 0 KEITH AULSON DIRECTOR 2.00 X 0 0 0 CHRIS CANNON VICE CHAIR 2.00 X X 0 0 0 BROOKS MATTHEWS DIRECTOR 2.00 X 0 0 0 KAAREN MAY DIRECTOR 2.00 X 0 0 0 ART REBROVICK DIRECTOR 2.00 X 0 0 0 ALEX WADE DIRECTOR 2.00 X 0 0 0 CRAIG PHILIP DIRECTOR 2.00 X 0 0 0 KIM CARPENTER DRAKE DIRECTOR 2.00 X 0 0 0 KIM BAILEY DIRECTOR 2.00 X 0 0 0 TREANOR GRANBBERY DIRECTOR 2.00 X 0 0 0 MARK MCDONALD DIRECTOR 2.00 X 0 0 0 VENA JONES DIRECTOR 2.00 X 0 0 0 SCOTT GAIN DIRECTOR 2.00 X 0 0 0 ANNE HOOS DIRECTOR 2.00 X 0 0 0 ANNE WALKER HARRISON DIRECTOR 2.00 X 0 0 0 JAMIESON GRAY TREASURER 2.00 X X 0 0 0 JOHN STONE SECRETARY 2.00 X X 0 0 0 MARGARET LITTMAN DIRECTOR 2.00 X 0 0 0 TIFFANY WILMOT DIRECTOR 2.00 X 0 0 0 TIM HODGES DIRECTOR 2.00 X 0 0 0 READ TALLEY DIRECTOR 2.00 X 0 0 0 PAUL STUMB DIRECTOR 2.00 X 0 0 0 DANNY KINGINS DIRECTOR 2.00 X 0 0 0 MICHELE SCOPEL CHAIR 2.00 X X 0 0 0 MEKAYLE HOUGHTON EXECUTIVE DIRECTOR 40.00 X 124334 0 4047 124334 0 4047 1 0 0 0 0 50897 122807 600297 1201 774001 STREAM RESTORATION & I 900099 2499525 2499525 URBAN WATERS 900099 930595 930595 OUTREACH AND EDUCATION 900099 29790 29790 OTHER PROGRAM INCOME 900099 2152 2152 3462062 473154 444997 28157 0 50897 67879 -67879 -67879 4641338 3907059 0 -39722 X 145921 81716 46695 17510 635517 511289 94586 29642 14662 11923 2093 646 26841 20507 4756 1578 57407 43630 10333 3444 320438 320431 7 82000 82000 2133647 2116680 16290 677 65649 29775 18252 17622 539606 527793 11813 134821 134821 25421 23571 1829 21 3367 1542 1644 181 14591 299 14292 9983 9983 REPAIRS & MAINTENANCE 26564 2732 23832 EQUIPMENT RENTAL 20448 16726 3363 359 DUES AND SUBSCRIPTIONS 12107 2008 10020 79 4268990 3710622 486609 71759 73412 761984 18578906 32869541 185324 714850 19801 44107 4579 3205 84415 86243 187302 66167 92857 121135 16731 198096 19056025 34799161 170417 938301 16254172 30857076 16424589 31795377 X 2507980 3003784 123456 0 2631436 3003784 19056025 34799161 372348 0 X 0 1 X 1 0 X 965419 929384 1772658 905982 774001 5347444 965419 929384 1772658 905982 774001 5347444 1501880 3845564 42812 123262 37043 33309 473154 709580 6057024 7904127 0.63490 0.65730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38700 38700 4235 329 3906 53119 34371 18748 91248 31467 59781 121135 DEFERRED LEASE LIABILITY 181365 DEFERRED ILF PROGRAM REVENUE 30590464 ACCRUED EXPENSES & LIABILITIES 85247 30857076 X 4709217 67879 67879 4641338 0 4641338 4336869 67879 67879 4268990 0 4268990 PART X, LINE 2: THE ORGANIZATION FOLLOWS FASB 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50% THAT THE FULL AMOUNT OF THE TAX POSITION TAKEN WILL BE ULTIMATELY REALIZED. THEREFORE, MANAGEMENT BELIEVES THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FOR THE THREE MOST RECENT YEARS FILED, OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S CURRENT YEAR TAX RETURN. THE ORGANIZATION IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS THE U.S. FEDERAL AND THE STATE OF TENNESSEE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY EITHER OF THESE JURISDICTIONS. AS OF MARCH 31, 2023, THE ORGANIZATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 67,879. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 67,879. DRAGON BOAT RACES 50897 50897 105 67774 1 50897 50897 105 67774 67879 -67879 FORM 990, PART VI, SECTION A, LINE 4 BY-LAWS WERE AMENDED TO INCLUDE THE FOLLOWING CHANGES: THE NEW BY-LAWS PROVIDE THAT POTENTIAL NEW DIRECTORS ARE NOMINATED BY THE BOARD DEVELOPMENT AND GOVERNANCE COMMITTEE AND NOMINEES ARE THEN PRESENTED TO THE MEMBERS OF THE THEN-EXISTING BOARD FOR ELECTION. THE NEW BY-LAWS INCLUDE MORE EXPLICIT PROVISIONS FOR THE REMOVAL AND REPLACEMENT OF DIRECTORS. THE NEW BY-LAWS INCLUDE EXPANDED AND MORE SPECIFIC DESCRIPTIONS OF THE COMPOSITION AND RESPONSIBILITIES OF THE COMMITTEES OF THE BOARD OF DIRECTORS. THEY ALSO PROVIDE FOR MONTHLY MEETINGS OF THE EXECUTIVE COMMITTEE. THE NEW BY-LAWS PROVIDE FOR AT LEAST FOUR MEETINGS EACH YEAR, INCLUDING THE ANNUAL MEETING. THE NEW BY-LAWS PROVIDE THAT 50% OF THE MEMBERS OF THE BOARD SHALL CONSTITUTE A QUORUM. THE NEW BY-LAWS CONTAIN A MORE SPECIFIC PROCESS FOR DISSOLUTION OF CRC, REQUIRING A 2/3RDS VOTE OF THE BOARD TO DISSOLVE THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, BOARD CHAIR, EXECUTIVE DIRECTOR AND FINANCE MANAGER BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AS WELL AS EMPLOYEES ARE REQUIRED ANNUALLY TO SIGN THE CONFLICTS OF INTEREST POLICY. THE BOARD CHAIR AND EXECUTIVE DIRECTOR PROVIDE AN ORIENTATION COVERING CONFLICTS OF INTEREST FOR NEW BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR IS DETERMINED BASED ON REFERENCE TO ANNUAL SALARY SURVEYS OF SIMILARLY SITUATED NONPROFIT ORGANIZATIONS IN THE LOCAL AREA. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART IX, LINE 11G CONTRACT LABOR: PROGRAM SERVICE EXPENSES 224,118. MANAGEMENT AND GENERAL EXPENSES 4,875. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 228,993. PAYMENT PROCESSING AND OTHER FEES: PROGRAM SERVICE EXPENSES 7,576. MANAGEMENT AND GENERAL EXPENSES 11,415. FUNDRAISING EXPENSES 677. TOTAL EXPENSES 19,668. ILF PROGRAM COSTS: PROGRAM SERVICE EXPENSES 1,884,986. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,884,986.