2024-11-15T12:13:19-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2023-01-01 581494098 NORTH CAROLINA COASTAL FEDERATION INC NORT 2523938185 3609 HIGHWAY 24 NEWPORT NC 28570 BRAXTON DAVIS EXECUTIVE DIRECTOR 2523938185 2024-11-12 1 1 JOHN NORMAN P01506766 7049985200 2024-11-07 2023 2024-10-15 13:58:12Z BRAXTON DAVIS 3609 HIGHWAY 24 NEWPORT NC 28570 13612437 0 X NCCOAST.ORG X 1982 NC THE NORTH CAROLINA COASTAL FEDERATION EMPOWERS COASTAL RESIDENTS AND VISITORS FROM ALL WALKS OF LIFE TO PROTECT AND RESTORE THE WATER QUALITY AND CRITICALLY IMPORTANT NATURAL HABITATS OF THE NORTH CAROLINA COAST. 30 30 38 645 0 0 9668605 12947298 6419 5087 133777 555357 98090 48325 9906891 13556067 0 0 0 0 2889050 3371986 0 0 563086 4646489 8841106 7535539 12213092 2371352 1342975 43383133 45471750 309692 966223 43073441 44505527 X THE NORTH CAROLINA COASTAL FEDERATION EMPOWERS COASTAL RESIDENTS AND VISITORS FROM ALL WALKS OF LIFE TO PROTECT AND RESTORE THE WATER QUALITY AND CRITICALLY IMPORTANT NATURAL HABITATS OF THE NORTH CAROLINA COAST. 0 0 10622640 5087 OVER THE PAST 42 YEARS, THE NORTH CAROLINA COASTAL FEDERATION HAS WORKED ALONGSIDE COASTAL COMMUNITIES TO PROTECT AND RESTORE THE UNIQUE NORTH CAROLINA COAST. AS A MEMBER SUPPORTED NON-PROFIT THE COASTAL FEDERATION'S GOALS ARE OBTAINED THROUGH A VARIETY OF PROGRAMS AND PARTNERSHIPS WITH PEOPLE FROM ALL WALKS OF LIFE. THROUGH EFFORTS FOR CLEAN COASTAL WATERS, LIVING SHORELINES, THRIVING OYSTERS, EFFECTIVE COASTAL MANAGEMENT, AND MARINE DEBRIS REMOVAL, THE FEDERATION AND NORTH CAROLINA'S COASTAL COMMUNITIES CONTINUE TO WORK TOGETHER FOR A HEALTHY COAST!(CONTINUED ON SCHEDULE O)IN OUR WORK TO PROTECT THE NORTH CAROLINA COAST, WE FOCUS IN THE FOLLOWING AREAS:WATER QUALITYINTENSE RAINSTORMS CAUSE FLOODING AND WATER QUALITY DEGRADATION AS THE RUNOFF FUNNELS POLLUTANTS TO OUR COASTAL WATERS. IMPACTS ARE MAGNIFIED BY THE ALTERED LANDSCAPE THAT CHANNELS RAIN INSTEAD OF ABSORBING IT.THE NATURE-BASED STORMWATER STRATEGIES ACTION PLAN RELEASED BY THE COASTAL FEDERATION IN 2021 RECOMMENDS SPECIFIC POLICIES AND ACTIONS TO REDUCE POLLUTION AND FLOODING CAUSED BY NEW LAND DEVELOPMENT; EXISTING DEVELOPMENT AND INFRASTRUCTURE; HIGHWAYS AND STREETS; AND WORKING LANDS SUCH AS FARMS AND COMMERCIAL FORESTS.IN 2023, WE RESTORED MORE THAN 10 ACRES OF WETLANDS AND DEVELOPED FIVE WATERSHED PLANS IN PARTNERSHIP WITH LOCAL COMMUNITIES.LIVING SHORELINESNORTH CAROLINA'S 12,000 MILES OF ESTUARINE SHORELINE PROVIDE SOME OF THE MOST PRODUCTIVE HABITATS IN THE WORLD FOR FISH AND SHELLFISH. UNFORTUNATELY, THE EROSION OF THESE SHORELINES IS INCREASING BECAUSE OF RISING SEA LEVELS, CONCENTRATED WAVES FROM BOATS, MORE EXTREME STORMS, AND POORLY PLANNED DEVELOPMENT PRACTICES. EROSION CONTROL STRUCTURES LIKE BULKHEADS ARE NOT AS EFFECTIVE AS LIVING SHORELINES IN PROTECTING SHORELINES. BY INSTALLING BUFFERS USING SALT MARSH, OYSTER REEFS, AND OTHER NATURAL MATERIALS, LIVING SHORELINES CONTROL EROSION WHILE PROTECTING THE NATURAL BEAUTY AND PRODUCTIVITY OF OUR ESTUARIES.THE COASTAL FEDERATION REMAINS COMMITTED TO MAKING LIVING SHORELINES THE GO-TO APPROACH FOR MANAGING SHORELINE EROSION. WE HAVE SECURED PUBLIC AND PRIVATE FUNDING THAT WILL HELP US PROVIDE INCREASED FINANCIAL INCENTIVES TO LANDOWNERS FOR LIVING SHORELINES. IN 2023, WE CONSTRUCTED 2 MILES OF LIVING SHORELINES AT 74 SITES ALONG THE COAST.OYSTERSOUR NATIVE EASTERN OYSTER (CRASSOSTREA VIRGINICA) IS ONE OF THE MOST IMPORTANT SPECIES IN OUR ESTUARIES. OYSTERS BENEFIT NORTH CAROLINA'S COASTAL ECOLOGY AND ECONOMY. THESE BENEFITS CAN BE SUMMARIZED AND REFERRED TO AS THE THREE "FS", FOR SHORT: FOOD, FILTER AND FISH HABITAT. THEY FILTER WATER, PROVIDE FOOD FOR HUMANS AND CREATE REEFS THAT BUILD HOMES FOR MORE FISH. THESE ENVIRONMENTAL BENEFITS, IN TURN, SUPPORT JOBS AND PROVIDE ECONOMIC OPPORTUNITIES FOR COASTAL COMMUNITIES.OYSTER POPULATIONS, WORLDWIDE, ARE AT RECORD LOWS. DESPITE SOME RECOVERY IN RECENT YEARS, IN NORTH CAROLINA IT IS ESTIMATED THAT OYSTERS ARE AT ABOUT 15-20% OF HISTORIC HARVEST LEVELS. OYSTER HARVEST IS CURRENTLY THE BEST MEASURE OF THE OYSTER POPULATION IN OUR STATE.IN 2022, THE FEDERATION WORKED ON IMPLEMENTING THE OYSTER RESTORATION AND PROTECTION PLAN FOR NORTH CAROLINA, BY COLLECTING 2,778 BUSHELS OF OYSTER SHELLS THROUGH OUR OYSTER SHELL RECYCLING PROGRAM.IN 2023, THE FEDERATION WORKED WITH ITS PARTNERS TO RESTORE OVER 18 ACRES OF OYSTER REEF.EFFECTIVE COASTAL MANAGEMENTOUR COASTAL MANAGEMENT GOAL IS DEEPLY INTERTWINED WITH, AND SUPPORTS OUR WORK FOR CLEAN WATER, LIVING SHORELINES, THRIVING OYSTERS, AND A COAST THAT IS FREE OF MARINE DEBRIS. WE WORK WITH A MULTITUDE OF STAKEHOLDERS TO ENGAGE THEM IN SOUND COASTAL MANAGEMENT DECISIONS BASED ON THE BEST SCIENCE AND TECHNOLOGY. IN ADDITION, WE PARTNER TO SECURE ADEQUATE FUNDS SO THAT DECISIONS CAN BE IMPLEMENTED AND ENFORCED, AND SUPPORT AND STRENGTHEN THE LEGAL FOUNDATION THAT ENABLES US TO PROTECT AND RESTORE OUR COAST.COASTAL RESILIENCY IS AT THE FOUNDATION OF THIS GOALS WORK, RECOGNIZING THAT NOW IS THE CRITICAL TIME TO PREPARE FOR THE FUTURE. THIS MEANS ENSURING NATURAL DEFENSES ARE SOUND, WATERS ARE SAFE FOR FISHING AND SWIMMING AND WE ARE FREE OF EMERGING CONTAMINANTS AND OTHER THREATS LIKE OFFSHORE OIL AND MICROPLASTICS. IN 2023, BY WORKING WITH TOPSAIL BEACH, SURF CITY, NORTH TOPSAIL BEACH AND WRIGHTSVILLE BEACH, WE SUCCESSFULLY ADVOCATED FOR BETTER BUILDING REQUIREMENTS FOR RESIDENTIAL DOCKS AND PIERS AND BANNED THE USE OF UNENCAPSULATED POLYSTYRENE IN DOCK CONSTRUCTION.MARINE DEBRISMARINE DEBRIS RESULTS FROM STORM-DAMAGED DOCKS, HOUSES, AND YARDS; LOST FISHING GEAR; POORLY MANAGED CONSTRUCTION SITES; ABANDONED BOATS; PLASTICS CONTAINED IN WASTEWATER AND STORMWATER DISCHARGES; AND CARELESS LITTERING. THE COASTAL FEDERATION PARTNERED WITH COMMUNITY GROUPS, ACADEMIA, AND GOVERNMENT AGENCIES IN 2020 TO DEVELOP AND ADOPT THE N.C. MARINE DEBRIS ACTION PLAN TO BOTH CLEAN UP AND PREVENT DEBRIS LARGE AND SMALL.THE COASTAL FEDERATION WILL CONTINUE WORKING FOR THE REDUCED USE OF SINGLE-USE PLASTICS, ADVOCATE FOR MORE STORM RESILIENT BUILDING AND MAINTENANCE PRACTICES FOR DOCKS AND PIERS, AND PROMOTE IMPROVED TREATMENT AND DISPOSAL OF WASTEWATER AND STORMWATER TO REDUCE THE NUMBER OF MICROPLASTICS BEING DISCHARGED TO COASTAL WATERS. WE WILL ALSO PARTNER WITH STATE AND LOCAL PARTNERS TO CONTINUE TO MOBILIZE FISHERS AND CONTRACTORS TO REMOVE TONS OF DEBRIS, LOST CRAB POTS, AND ABANDONED VESSELS. IN 2023, WE WORKED WITH WATERMEN AND WOMEN AND CONTRACTORS TO REMOVE 150 TONS OF LARGE-SCALE MARINE DEBRIS FROM COASTAL WATERS. 10622640 1 1 0 1 0 0 1 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 81 0 38 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X X X BRITTANY ELLENBERGER 2523938185 3609 HWY 24 NEWPORT NC 28570 ALLIE SHEFFIELD BOARD MEMBER 0.00 X 0 0 0 ALLISON BESCH BOARD MEMBER 0.00 X 0 0 0 ANGIE WILLS BOARD MEMBER 0.00 X 0 0 0 APRIL CLARK PRESIDENT 2.00 X X 0 0 0 CHARLES MEEKER BOARD MEMBER 0.00 X 0 0 0 DAVID CIGNOTTI BOARD MEMBER 0.00 X 0 0 0 DON ENSLEY BOARD MEMBER 0.00 X 0 0 0 DONNA SNEAD BOARD MEMBER 0.00 X 0 0 0 DOUG WAKEMAN TREASURER 2.00 X X 0 0 0 ERNIE FOSTER BOARD MEMBER 0.00 X 0 0 0 JOANNE POWELL BOARD MEMBER 0.00 X 0 0 0 JOE RAMUS BOARD MEMBER 4.00 X X 0 0 0 JOHN RUNKLE BOARD MEMBER 0.00 X 0 0 0 JONELLE STOVALL BOARD MEMBER 0.00 X 0 0 0 KATHERINE MCGLADE BOARD MEMBER 0.00 X 0 0 0 KENNETH CHESTNUT BOARD MEMBER 0.00 X 0 0 0 KYLE ELLIOT BOARD MEMBER 0.00 X 0 0 0 MAC GIBBS BOARD MEMBER 0.00 X 0 0 0 MICHAEL SERBOUSEK BOARD MEMBER 0.00 X 0 0 0 MORTY GASKILL BOARD MEMBER 0.00 X 0 0 0 PEGGY BIRKEMEIER BOARD MEMBER 0.00 X 0 0 0 RYAN BETHEA BOARD MEMBER 0.00 X 0 0 0 SANDIE CECELSKI BOARD MEMBER 0.00 X 0 0 0 SARAH WILLIAMS DIEHL SECRETARY 2.00 X 0 0 0 SHARON HARKER BOARD MEMBER 0.00 X 0 0 0 SHELLI WILLIS BOARD MEMBER 0.00 X 0 0 0 THOMAS F LOONEY BOARD MEMBER 0.00 X 0 0 0 TOM EARNHARDT BOARD MEMBER 0.00 X 0 0 0 VERONICA CARTER BOARD MEMBER 0.00 X 0 0 0 YASMIN FOZARD BOARD MEMBER 0.00 X 0 0 0 TODD MILLER EXECUTIVE DIRECTOR 40.00 X 177884 0 9554 ANA ZIVANOVIC NENADOVIC CHIEF PROGRAM DIRECTOR 40.00 X 117797 0 4705 LAUREN KOLODIJ DEPUTY DIRECTOR 40.00 X 122862 0 18426 RACHAEL CARLYLE BUSINESS AND OPERATIONS DIRECTOR 40.00 X 116251 0 10441 SARAH KING DEVELOPMENT DIR. 40.00 X 115682 0 9771 650476 0 52897 12 0 1 0 SEA AND SHORELINE PO BOX 783549 WINTER GARDEN FL 34778 CONSTRUCTION 1391135 STEVENS TOWING 125 DYE PLANT RD EDENTON NC 27932 MATERIAL DEPLOYMENT 647800 RESTORATION SYSTEMS LLC 5300 WELLINGTON BRANCH DR SUITE 10 GAINSVILLE VA 20155 CONSTRUCTION 627641 MARTIN MARIETTA MATERIALS PO BOX 75328 CHARLOTTE NC 28275 MATERIAL DEPLOYMENT 566555 COASTAL WILDLIFE CONSULTANTS LLC PO BOX 9 WANCHESE NC 27981 CONSTRUCTION 552400 0 395619 230303 135349 8053304 4132723 268365 12947298 PROGRAM EVENTS 541700 5087 5087 5087 555357 555357 8400 8990 -590 -590 -590 0 135349 47380 -47380 -47380 LICENSE PLATE INCOME 900099 85590 85590 SALES TAX REFUNDS 900099 6652 6652 GIFT SHOP INCOME 459420 4053 4053 96295 13556067 5087 0 603682 X 187438 122322 44075 21041 2718016 1780181 634826 303009 76997 46870 20374 9753 179169 109065 47410 22694 210366 128055 55665 26646 83 83 34182 17091 17091 63033 63033 8003344 7934326 69018 29850 16395 1294 12161 179895 133088 23930 22877 31385 31385 65437 40800 22780 1857 93299 83786 543 8970 49466 30593 16600 2273 64874 52694 9135 3045 116390 10000 106390 EQUIPMENT MAINTENANCE 86075 1985 24718 59372 DUES & SUBSCRIPTIONS 12234 11864 0 370 CONTINGENCY 8357 8357 0 0 TAXES & LICENSES 2452 0 2452 0 750 750 12213092 10622640 1027366 563086 2563995 1071677 3477345 4698771 1426289 2692307 88152 82591 10556 13896 992 6008 14808504 889280 13939276 13919224 2069676 2394399 1479343 1705368 18327509 18887509 43383133 45471750 309692 466223 500000 309692 966223 X 7127342 8195221 35946099 36310306 43073441 44505527 43383133 45471750 1342975 89111 0 X 0 1 X 1 1 1 X 5702644 9054066 10492320 9668605 12947297 47864932 5702644 9054066 10492320 9668605 12947297 47864932 595533 47269399 471763 477493 372741 133777 555357 2011131 65982 3131 -590 68523 93784 88702 96295 278781 50223367 0.94120 0.76760 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: LICENSE PLATE INCOME - 2021 AMOUNT: $ 87,033. 2022 AMOUNT: $ 83,223. 2023 AMOUNT: $ 85,590. SALES TAX REFUND - 2021 AMOUNT: $ 4,526. 2022 AMOUNT: $ 4,156. 2023 AMOUNT: $ 4,053. GIFT SHOP INCOME - 2021 AMOUNT: $ 2,225. 2022 AMOUNT: $ 1,323. 2023 AMOUNT: $ 6,652. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 0 1 1 0 0 X 17 873.46 1 1 1479343 234874 8848 1705369 1737393 42102 -291315 8837 1479343 1569112 177677 9396 1737393 1361743 208522 1154 1569111 1115055 40603 213983 7898 1361743 0.96255 0.03745 0 0 13452874 13452874 708514 351046 357468 647116 538234 108882 13919224 LAND & CONSERVATION EASEMENTS 18887509 18887509 X 13645178 89111 89111 13556067 0 13556067 12213092 0 12213092 0 12213092 PART X, LINE 2: THE FEDERATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, NO INCOME TAXES HAVE BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY THE GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THE FEDERATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ENTITY AT DECEMBER 31, 2022. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE FEDERATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023. PELICAN AWARDS 77671 77671 32205 NE OYSTER ROAST 30957 30957 9065 1 26721 26721 6110 135349 135349 47380 47380 -47380 X X 0 0 0 0 0 0 0 0 0 TODD MILLER EXECUTIVE DIRECTOR 160693 0 15751 0 1440 0 7154 0 2400 0 187438 0 0 0 PART I, LINE 3 AS PART OF THE BUDGETING PROCESS, THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. X 1 5000 APPRAISAL X 1 7865 APPRAISAL X CONSERVATION EASEMENT 1 255500 APPRAISAL 1 0 1 1 PART I, LINE 32B: WE USE A THIRD PARTY REAL ESTATE COMPANY TO SELL PROPERTY IF WE WISH TO SELL DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF OFFICERS OF THE BOARD (PRES, VP, SECRETARY, TREASURER)AND AT LEAST ONE BOARD MEMBER FROM EACH REGION. THE COMMITTEE MEETS IN BETWEEN BOARD MEETINGS TO PROVIDE INTERIM LEADERSHIP AND DECISIONS ON ORGANIZATIONAL MATTERS, CONDUCTS ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR, CONDUCTS ANNUAL REVIEW OF THE PERSONNEL POLICY WITH RECOMMENDATIONS AS NECESSARY, PROVIDES GENERAL FINANCIAL OVERSIGHT, IDENTIFY, RESEARCH AND RECRUIT NOMINEES FOR DIRECTORS' SEATS TO ENSURE DIVERSITY AND ADDRESS THE NEEDS OF THE ORGANIZATION, AND THEY PLAN AND IMPLEMENT BOARD TRAINING BASED ON CURRENT DIRECTORS' NEEDS. FORM 990, PART VI, SECTION A, LINE 6 VOTING MEMBERS ONLY; NO STOCKHOLDERS FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE FORM IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR, FINANCE DIRECTOR, OPERATIONS DIRECTOR, DEVELOPMENT DIRECTOR, AND CHAIR OF THE AUDIT COMMITTEE BEFORE COMPLETION. A COPY IS ALSO PROVIDED TO ALL BOARD MEMBERS BEFORE BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS COMPLETED BY EMPLOYEES ANNUALLY, AND ARE ADVISED TO DISCUSS POTENTIAL PROBLEMS WITH THEIR SUPERVISOR OR THE EXECUTIVE DIRECTOR. IF CONFLICTS ARISE THROUGHOUT THE YEAR, MEMBERS ARE ASKED TO DISCLOSE THIS INFORMATION AND EXCUSE THEMSELVES WHEN APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 A NC COMPENSATION REPORT IS OBTAINED BI-ANNUALLY FROM THE NC CENTER FOR NON-PROFITS; AN ANALYSIS OF COMPARABLE JOB TITLES AND RESPONSIBILITIES ARE REVIEWED BEFORE RECOMMENDATIONS ABOUT COMPENSATION ARE MADE. THIS REVIEW IS COMPLETED BY RACHAEL CARLYLE, DIRECTOR OF OPERATIONS AND THE BOARD PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 AN ANNUAL REPORT SUMMARY (DERIVED FROM AUDIT FINANCIAL STATEMENTS) IS POSTED ON THE ORGANIZATION'S WEBSITE, IS MAILED TO KEY SIGNIFICANT DONORS, AND IS AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE ORGANIZATION'S 990 AND AUDITED FINANCIALS ARE POSTED ON THE ORGANIZATION'S WEBSITE, AS WELL AS OTHER RESOURCE WEBSITES. FORM 990, PART IX, LINE 11G OTHER: PROGRAM SERVICE EXPENSES 27,083. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,674. TOTAL EXPENSES 28,757. CONSULTANT & CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 7,907,243. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 67,344. TOTAL EXPENSES 7,974,587.