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        <ExplanationTxt>Monitoring and Enforcement Policy. The Organization has a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounting for Conservation Easements. The Organization's conservation easements are not capitalized in the financial statements. Costs incurred in monitoring, inspecting, and enforcing conservation easements are expensed in the Statement of Activity as the costs are incurred.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Monitoring and Enforcement. The Wimberley Valley Watershed Association holds three conservation easements with enforcement rights on one additional easement. The Association holds conservation easements on a total of 251 acres in the Cypress Creek Watershed in Hays County, Texas. A conservation easement is a voluntary, legally binding agreement that protects the conservation values and ecosystem services of land by responsibly managing certain types of land uses or limiting development from taking place on a piece of property now and in the future, while protecting the property's ecological and open-space values. The Association has the responsibility to monitor, inspect and enforce the easements. The Association easements include approximately 162 acres on the Valle Vientos Ranch, 7.19 acres on the Cypress Creek Nature Trail, 36 acres on the Sandau property, and enforcement rights on the 46 acre Jacob's Well Natural Area property.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Intended Uses for Endowment Funds. The intended use of the endowment funds is to produce income to fund the operations of the Organization on a perpetual basis.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's collection consists of 55 "art kites," artistically unique and specially fabricated kites. This collection is instrumental in furthering the organization's exempt purposes because they are used as a compelling tool for awareness, education, and community engagement and help advance the public's understanding of our mission by speaking to more diverse audiences. Kites are used for public exhibitions to engage the public, grow partnerships and provide a platform for supporting environmentally conscious artists.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Organization's Process to Review Form 990 Each member of the Board of Directors is provided a copy of the Form 990 for review prior to the board meeting. At the next board meeting, each member is given the opportunity to comment on the final or near final version prior to the Form 990 being filed with the IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Enforcement of Conflicts Policy The Organization passed a conflict of interest policy on 10/28/2010. The policy calls for an annual review of the policy and the Organization's compliance therewith, and the results of the review are recorded in the minutes. Each board member signs an annual statement recorded in the minutes that they have received, understand, and subscribe to the policy.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation Process for Top Official The governing board of WVWA is composed of independent, uncompensated volunteer business and professional people, including at least one each of lawyers, accountants, entrepreneurs and educators. The board met contemporaneously with the compensation decisions for deliberation, substantiated the decisions from personal knowledge of reasonable salaries in the marketplace, and made the final determinations.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing Documents Disclosure Explanation Governing documents are made available to the public upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Fees for Service includes Consulting 65,951. Land Conservation 14,830. Surveys and Appraisals 21,100. Education and Outreach 15,500. Policy and Advocacy 7,170. Ecological Services 10,900. Art4Water 125,576. Watershed Protection 2,500. Public Relations 6,900. Others 262.</ExplanationTxt>
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        <ExplanationTxt>The organization receives in-kind contributions of services, including Texas Water Trade Springflow Protection Professional Services $8,639 and Community Garden Rainwater Distribution Project $2,100.</ExplanationTxt>
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</Return>
