2023-09-22T16:05:26-05:00 2022-12-31 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-01-01 822200071 HEADWATERS AT THE COMAL HEAD 8306088828 333 E KLINGEMANN STREET NEW BRAUNFELS TX 78130 NANCY PAPPAS MANAGING DIRECTOR 8306088828 2023-09-22 1 NANCY PAPPAS 999009999 1 TROY MARINE CPA P00187863 4147775500 2023-09-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NANCY PAPPAS 333 E KLINGEMANN STREET NEW BRAUNFELS TX 78130 1403991 0 X WWW.HEADWATERSATTHECOMAL.COM X 2017 TX THE MISSION OF HEADWATERS AT THE COMAL IS TO STRENGTHEN THE RELATIONSHIP BETWEEN THE COMMUNITY AND NATURE BY SHOWCASING THE SIGNIFICANCE OF THE COMAL SPRINGS. CREATE A PREMIER EDUCATION CENTER INSPIRING HEARTS AND MINDS ON THE IMPORTANCE OF CONSERVATION TO COMMUNITY. THIS IS ACHIEVED THROUGH THE PRESENTATION OF A VARIETY OF EDUCATIONAL PROGRAMS FOR ALL AGES. 6 4 0 100 0 0 1487016 1377381 11097 18444 0 7603 770 563 1498883 1403991 0 0 0 0 303308 404160 53961 6129 159312 159348 518720 516617 929009 982266 474982 1068826 1592588 23015 71795 1045811 1520793 STRENGTHENING THE RELATIONSHIP BETWEEN THE COMMUNITY AND NATURE BY SHOWCASING THE SIGNIFICANCE OF THE COMAL SPRINGS. PREMIER EDUCATION CENTER INSPIRING HEARTS AND MINDS ON THE IMPORTANCE OF CONSERVATION TO COMMUNITY. 0 0 298540 18444 PROGRAM SERVICES: HEADWATERS AT THE COMAL HOSTS A VARIETY OF EDUCATIONAL PROGRAMS FOR COMMUNITY MEMBERS OF ALL AGES. TOPICS INCLUDE NATIVE PLANTS, ENVIRONMENTAL AND WATER CONSERVATION, ARCHAEOLOGY, A CHILDREN'S SCIENCE SERIES, AND A WATERSHED EDUCATION PROGRAM FOR ELEMENTARY STUDENTS IN PARTNERSHIP WITH THE DRY COMAL CREEK WATERSHED PROTECTION PLAN. HEADWATERS IS OPEN TO COMMUNITY MEMBERS FOR TOURS AND MEETINGS OR TO VISIT ON THEIR OWN AND LEARN THROUGH SELF-GUIDED TOUR INFORMATION AND INTERPRETIVE SIGNAGE. A TOTAL OF 3,798 PEOPLE VISITED HEADWATERS AT THE COMAL IN 2022 AND PARTICIPATED IN A TOTAL OF 223 TOURS, EDUCATION PROGRAMS, COMMUNITY EVENTS AND SELF-GUIDED VISITS. THE GOAL OF OUR PROGRAMS IS TO INSPIRE HEARTS AND MINDS ON THE IMPORTANCE OF CONSERVATION, CULTURAL AND ENVIRONMENTAL, TO THE GREATER COMMUNITY. 33186 NATIVE PRAIRIE AND RIPARIAN RESTORATION: THE HEADWATERS HAS REMOVED ALMOST 4.5 ACRES OF ASPHALT AND IMPERVIOUS COVER AND REPLACED THAT AREA WITH NATIVE SOIL, HUNDREDS OF GRASSES, FORBS, AND TREES IN ORDER TO DIVERT WATER AWAY FROM THE HEADWATER SPRINGS OF THE COMAL RIVER AND FILTER THROUGH NATURAL STORM WATER MANAGEMENT OF BERMS, SWALES, CHECK DAMS AND VERNAL POOLS. CONTINUAL MAINTENANCE OF THE PRAIRIE AND RIPARIAN AREA ALONG SPRING RUN #4 OF THE COMAL RIVER IS NECESSARY TO CONTROL REINTRODUCTION OF INVASIVE SPECIES. IN ADDITION, CITIZEN SCIENCE PROGRAMS HELP TO MONITOR WATER QUALITY AND COLLECT DATA ON RE-INTRODUCTION OF BIRDS, BUTTERFLIES, FROGS, DRAGONFLIES, AND OTHER SPECIES ATTRACTED TO THE RESTORED AREA. 331726 1 1 0 0 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 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 5 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 4 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 1 0 0 TX X NANCY PAPPAS 8306088828 333 E KLINGEMANN STREET NEW BRAUNFELS TX 78130 IAN TAYLOR VICE PRESIDENT 1.00 40.00 X X 0 346957 96063 DAWN SCHRIEWER TREASURER 1.00 40.00 X X 0 236638 75615 JUDITH DYKES-HOFFMANN BOARD PRESIDENT 2.00 2.00 X X 0 1200 0 LEONARD DOUGAL SECRETARY 1.00 X X 0 0 0 JORDAN MATNEY TRUSTEE 1.00 X 0 0 0 WAYNE PETERS TRUSTEE 1.00 2.00 X 0 0 0 NANCY PAPPAS MANAGING DIRECTOR 30.00 10.00 X 0 115149 49174 0 699944 220852 0 0 1 0 LAKEFLATO ARCHITECTS 311 3RD ST SAN ANTONIO TX 78205 CONSTRUCTION DOCUMENTATION AND ADMINISTR 228401 1 597321 780060 30000 1377381 EDUCATION SERVICES 611710 18444 18444 18444 7603 7603 OTHER REVENUE 900099 563 563 563 1403991 18444 0 8166 X 324050 151589 99817 72644 80110 43647 19910 16553 17316 17316 6129 6129 303636 11690 291946 18514 18514 2016 2016 7560 7560 4052 529 2908 615 923 923 REPAIRS AND MAINTENANCE 70953 70953 CAPITAL CAMPAIGN/CONSTR 63371 63371 PROGRAM EVENTS 25423 25423 VOLUNTEER TRAINING/EXPE 1194 1194 3762 627 3135 929009 331726 437971 159312 1027770 1410524 40228 181190 828 874 1068826 1592588 18409 66180 4606 5615 23015 71795 X 0 0 0 0 1045811 1520793 1045811 1520793 1068826 1592588 474982 0 X 1 X 0 0 0 X 437948 593088 492230 1487016 1377381 4387663 437948 593088 492230 1487016 1377381 4387663 175844 4211819 7603 7603 200 100 275 770 563 1908 4397174 51100 0.95780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 200. 2019 AMOUNT: $ 100. 2020 AMOUNT: $ 275. 2021 AMOUNT: $ 770. 2022 AMOUNT: $ 563. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: HEADWATERS HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND ACCORDINGLY, IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. HEADWATERS FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON THE TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, HEADWATERS MAY RECOGNIZE THE 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. HEADWATERS DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2022 AND 2021. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. 0 0 0 0 0 0 0 0 0 IAN TAYLOR VICE PRESIDENT 0 307124 0 1245 0 38588 0 54198 0 41865 0 443020 0 0 DAWN SCHRIEWER TREASURER 0 211468 0 1245 0 23925 0 42753 0 32862 0 312253 0 0 NANCY PAPPAS MANAGING DIRECTOR 0 111603 0 1245 0 2301 0 21659 0 27515 0 164323 0 0 PART I, LINE 3 ALL COMPENSATION IS PAID BY NEW BRAUNFELS UTILITIES, A RELATED ORGANIZATION. NEW BRAUNFELS UTILITIES USES THE FOLLOWING TO ESTABLISH COMPENSATION: - COMPENSATION SURVEY OR STUDY X PROFESSIONAL SERVICES - SITE ANALYSIS 1 30000 COST 0 0 0 0 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 7A THE NEW BRAUNFELS UTILITIES BOARD OF TRUSTEES HAS FINAL APPROVAL ON MEMBERS OF THE HEADWATERS BOARD FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FINANCE COMMITTEE OF THE BOARD REVIEWS AND RECOMMENDS CHANGES. FORM 990, PART VI, SECTION B, LINE 15A IN CONJUNCTION WITH NBU MANAGEMENT THE BOARD OF THE HEADWATERS NON-PROFIT JOINTLY REVIEWED THE PERFORMANCE OF THE HEADWATERS MANAGING DIRECTOR. THE PERFORMANCE WAS BASED ON MUTUALLY AGREED UPON GOALS AND PERFORMANCE MEASURES. COMPENSATION WAS BASED ON AVAILABLE COMPARIBILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ARCHAEOLOGICAL SERVICES: PROGRAM SERVICE EXPENSES 11,690. TOTAL EXPENSES 11,690. CONSTRUCTION DOCUMENTATION & ADMINISTRATION SERVICES: MANAGEMENT AND GENERAL EXPENSES 217,765. TOTAL EXPENSES 217,765. PROJECT MANAGEMENT SERVICES: MANAGEMENT AND GENERAL EXPENSES 74,181. TOTAL EXPENSES 74,181. NEW BRAUNFELS UTILITIES 253 MAIN PLAZA NEW BRAUNFELS TX 78130 742697140 UTILITY COMPANY TX N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NEW BRAUNFELS UTILITIES O 369124 FMV NEW BRAUNFELS UTILITIES Q 228197 COST