2024-04-05T13:21:38-05:00 2023-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2023-01-01 946114828 CALIFORNIA-NEVADA SECTION AMERICAN WATER WORKS ASSOCIATION CALI 9094817200 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 SUSAN MOSBURG EXECUTIVE DIRECTOR 9094817200 2024-04-05 1 SUSAN MOSBURG 999009999 1 TRITIA FOSTER P02164134 9494742020 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z SUSAN MOSBURG 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 3520014 0 X WWW.CA-NV-AWWA.ORG X 2000 CA LEAD, EDUCATE,AND SERVE THE WATER COMMUNITY TO PROVIDE EFFECTIVE SOLUTIONS AND ENSURE PUBLIC HEALTH. 26 25 62 300 17489 5179 935671 1184326 2329802 2259514 22114 71273 -55404 -43829 3232183 3471284 142209 173333 0 0 1275731 1405646 0 0 0 1829929 1856277 3247869 3435256 -15686 36028 3611443 3814735 1170756 1314694 2440687 2500041 X OUR PASSION IS TO SUPPORT THE DRINKING WATER PROFESSIONALS THAT PROVIDE SAFE AND RELIABLE WATER TO MILLIONS OF PEOPLE THROUGHOUT CALIFORNIA AND NEVADA. WE DO THIS BY PROVIDING TRUSTED RESOURCES TO THE DRINKING WATER COMMUNITY. SPECIFICALLY, CA-NV AWWA HOSTS OVER 400 TECHNICAL SESSIONS AND EDUCATIONAL OFFERINGS EACH YEAR, CERTIFIES THOUSANDS OF WATER PROFESSIONALS IN 6 DISCIPLINES, PUBLISHES SOURCE MAGAZINE AND HELPS MEMBERS CONNECT TO COLLEAGUES, FRIENDS, IDEAS AND TECHNOLOGY. FOR OVER 100 YEARS, CA-NV AWWA MEMBERS AND VOLUNTEERS HAVE IMPACTED THE INDUSTRY WITH THEIR COMMITMENT AND DEDICATION TO LEADING, EDUCATING, AND SERVING THE DRINKING WATER COMMUNITY TO ENSURE PUBLIC HEALTH AND TO PROVIDE SAFE AND SUFFICIENT WATER FOR ALL. 0 0 495405 522448 EDUCATION DEPARTMENT: THIS DEPARTMENT PROVIDES TRAINING AND DEVELOPMENT NEEDS FOR WATER INDUSTRY PROFESSIONALS SINCE THE SECTION'S INCEPTION IN 1920. THE SECTION'S FORMAL EDUCATION PROGRAM IS OUR WATER COLLEGE, WHICH PROVIDES CLASSES, WORKSHOPS AND CUSTOMIZED TRAINING COURSES. THE BASIC AND ADVANCED TOPICS INCLUDE WATER DISTRIBUTION, WATER TREATMENT, WATER QUALITY, WATER USE EFFICIENCY, WATER AUDIT VALIDATION, BACKFLOW PREVENTION, CROSS CONNECTION, MATH AND SAFETY, AND OTHER SPECIALIZED TOPICS. THE SECTION IS CERTIFIED BY THE INTERNATIONAL ASSOCIATION FOR CONTINUING EDUCATION AND TRAINING (IACET), AND HAS BEEN RECOGNIZED AS A LEADING EDUCATION PROVIDED IN THE WATER INDUSTRY. IN ADDITION TO THE WATER COLLEGE AND EDUCATION OFFERED THROUGH OUR H2OKNOW 24X7 TRAINING PLATFORM, WEBINARS AND IN PERSON ACTIVITIES ARE DEVELOPED AND HOSTED BY OUR INSTRUCTORS AND TECHNICAL COMMITTEES. 585075 623022 CERTIFICATION DEPARTMENT: FOR OVER FORTY YEARS, THE CA-NV AWWA SECTION HAS OFFERED PROFESSIONAL CERTIFICATION PROGRAMS WITH THE HIGHEST INTEGRITY. FORTY YEARS OF EXCELLENCE HAS PROVEN THAT THE SECTION CAN SUCCESSFULLY OPERATE AND MANAGE WATER PROFESSION CERTIFICATION EXAM PROGRAMS. THESE PROGRAMS CONTINUE TO SERVE THOUSANDS AND ARE RECOGNIZED IN HIGH REGARD BY THE DRINKING WATER INDUSTRY, NATIONWIDE AND WORLDWIDE. CURRENTLY, CERTIFICATION IS IN THE FOLLOWING DISCIPLINES: BACKFLOW PREVENTION ASSEMBLY TESTER, CROSS-CONNECTION CONTROL SPECIALIST, WATER QUALITY LABORATORY ANALYST, WATER DISTRIBUTION OPERATOR, WATER TREATMENT OPERATOR, WATER USE EFFICIENCY PRACTITIONER AND ADVANCED WATER TREATMENT OPERATOR. CA-NV AWWA IS THE ONLY CERTIFYING BODY IN THE WATER INDUSTRY WITH TWO PROGRAMS, BACKFLOW PREVENTION ASSEMBLY TESTER AND CROSS-CONNECTION CONTROL SPECIALIST ACCREDITED BY THE ANSI NATIONAL ACCREDITATION BOARD (ANAB) UNDER THE ISO/IEC 17024 INTERNATIONAL STANDARD FOR CERTIFYING BODIES. 1158644 1096555 EVENTS DEPARTMENT: AS A VALUE-ADDED SERVICE, THIS DEPARTMENT INVESTS SUBSTANTIAL TIME AND RESOURCES TO ENSURE THAT OUR MEMBERS HAVE ACCESS TO LEADING INDUSTRY INFORMATION, TECHNICAL PROGRAMS, AND CONTINUING EDUCATION THROUGH MULTI-FACETED EVENTS. THIS DEPARTMENT MANAGES EVENT LOGISTICS, SPONSORSHIPS AND EXHIBITS. EVENT OPPORTUNITIES INCLUDE SYMPOSIUMS, CONFERENCES, AND SIMILAR ACTIVITIES. THESE EVENTS ALLOW OUR MEMBERS TO NETWORK WITH WATER INDUSTRY PROFESSIONALS AND DEVELOP FUTURE BUSINESS RELATIONSHIPS. IN ADDITION TO THE EDUCATION AND NETWORKING BENEFITS, MEMBERS ALSO RECEIVE CONTACT HOURS AND CONTINUING EDUCATION UNITS (CEU'S) TOWARDS THEIR PROFESSIONAL CERTIFICATIONS. 572516 173333 MEMBERSHIP ENGAGEMENT DEPARTMENT: PLAN AND IMPLEMENT EFFORTS TO STIMULATE ENROLLMENT OF NEW AWWA MEMBERS AND DEVELOP AND IMPLEMENT MEMBERSHIP RETENTION PROGRAMS. INCLUDES COMMITTEE ASSIGNMENTS, INTRODUCTION TO SECTION OFFICERS, AND HOSPITALITY AT MEETINGS AND CONFERENCES, WITH PARTICULAR ATTENTION TO NEWLY RECRUITED MEMBERS AND THOSE NOT PREVIOUSLY INVOLVED IN SECTION ACTIVITIES. THE MEMBERSHIP ENGAGEMENT & DEVELOPMENT COUNCIL (M.E.D. COUNCIL) CHAIR AND THE VICE-CHAIRS WORK WITH LOCAL WATER UTILITY GROUPS, AND OTHER SECTION COMMITTEES TO ACCOMPLISH THIS PURPOSE. MEMBERS AND COMMITTEE OFFICERS REPRESENT DIVERSE PERSONAL AND PROFESSIONAL BACKGROUNDS, AND INCLUDE WATER AGENCY EMPLOYEES, CONSULTANTS, REGULATORS AND MANUFACTURERS' REPRESENTATIVES. 572516 173333 2811640 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 25 0 62 1 1 1 0 0 0 0 0 0 0 0 0 X 26 25 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X SUSAN MOSBURG 9094817200 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 LARRY LYFORD CHAIR 1.00 X X 0 0 0 JIM ELLIOTT CHAIR ELECT 1.00 X X 0 0 0 GORDON WILLIAMS VICE CHAIR 1.00 X X 0 0 0 CHRISTINE BOYLE PAST CHAIR 1.00 X X 0 0 0 HEATHER COLLINS AWWA DIRECTOR 1.00 X X 0 0 0 ANDREW DEGRACA AWWA DIRECTOR 1.00 X X 0 0 0 TODD JORGENSON TREASURER 1.00 X X 0 0 0 ROSEMARY SMUD COUNCILS TRUSTEE 1.00 X 0 0 0 DAN ARMENDARIZ ENGINEERING TRUSTEE 1.00 X 0 0 0 ROBERT JANOWSKI UTILITY MANAGEMENT TRUSTEE 1.00 X 0 0 0 YAN ZHANG OPERATORS TRUSTEE 1.00 X 0 0 0 ERIN MACKEY WATER QUALITY TRUSTEE 1.00 X 0 0 0 NATHAN BOYLE WATER RESOURCES TRUSTEE 1.00 X 0 0 0 BILL CARDINAL CERTIFICATION DIRECTOR 1.00 X 0 0 0 COLTER ANDERSEN CONFERENCE DIRECTOR 1.00 X 0 0 0 UZI DANIEL EDUCATION DIRECTOR 1.00 X 0 0 0 RAHA SHIRKHANI TECHNICAL PROGRAM DIRECTOR 1.00 X 0 0 0 SEPIDEH SHIRKHANI UTILITY MANAGEMENT 1.00 X 0 0 0 KEVIN BARNES ENGINEERING 1.00 X 0 0 0 KEN PAYNE OPERATORS 1.00 X 0 0 0 ALEX CHAKMAK WATER QUALITY DIVISION 1.00 X 0 0 0 TANA CAMERON WATER RESOURCE 1.00 X 0 0 0 RICH HOPKINS MANUFACTURERS & ASSOCIATES 1.00 X 0 0 0 JENNA MARIANO MEMBER ENGAGEMENT & DEVELOPMENT COUNCIL CHAIR 1.00 X 0 0 0 GARY LYNCH PHILANTHROPY COUNCIL CHAIR 1.00 X 0 0 0 SUZANNNE DELORENZO WATER UTILITY COUNCIL CHAI 1.00 X 0 0 0 SUSAN MOSBURG SECRETARY/EXECUTIVE DIRECT 40.00 X 138264 0 31594 JENNA BLAND DIRECTOR OF FINANCE 40.00 X 109299 0 27196 247563 0 58790 2 0 1 0 TOWN & COUNTRY RESORT & CONFERENCE CENTE 500 HOTEL CIR N SAN DIEGO CA 92108 HOTEL, CONVENTION CENTER, FOOD AND BEVER 230743 DREAMSCAPE FLAMINGO ROAD MANAGEMENT LLC 3700 WEST FLAMINGO ROAD LAS VEGAS NV 89103 HOTEL, CONVENTION CENTER, FOOD AND BEVER 179038 PARADIGM TESTING LLC 6 PARSONAGE OAK CT PARKTON MD 21120 COMPUTER BASED TESTING SERVICES 143997 3 665052 135349 282922 101003 2000 1184326 EVENTS 611710 1096555 1096555 CERTIFICATION 611710 623022 623022 EDUCATION 611710 522448 522448 COMMUNICATION & MARKET 611710 17489 17489 2259514 71273 71273 3901 135349 48730 -44829 -44829 OTHER REVENUE 900099 1000 1000 1000 3471284 2243025 17489 26444 90508 90508 82825 82825 169858 119644 50214 962664 678080 284584 24875 17521 7354 162864 114718 48146 85385 60143 25242 75810 67788 8022 19695 17611 2084 333738 298422 35316 44070 44070 616007 591671 24336 76531 68433 8098 54019 33232 20787 99686 93040 6646 21784 11402 10382 142815 86781 56034 12899 1513 11386 UBI TAX 800 800 FACILITIES EXPENSE 166200 166200 COMMITTEES 109266 109266 DUES, SUBSCRIPTIONS, BO 58890 42273 16617 24067 15699 8368 3435256 2811640 623616 0 290741 398954 1922870 2021668 389899 428675 37478 39990 102427 82835 480378 429220 84677 51158 783351 791455 3611443 3814735 178764 403294 132740 88356 859252 823044 1170756 1314694 X 2291613 2326767 149074 173274 2440687 2500041 3611443 3814735 36028 23326 0 X X 0 1 X 1 0 X 755014 742733 1337401 935671 1184326 4955145 2261574 1183377 1502907 2274398 2214685 9436941 3016588 1926110 2840308 3210069 3399011 14392086 0 0 0 14392086 45053 20596 5351 22114 71273 164387 45053 20596 5351 22114 71273 164387 32587 26794 32403 19085 110869 3094228 1973500 2878062 3251268 3470284 14667342 0.98120 0.98320 0.01120 0.00900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 81730 1 0 1 0 0 81730 0 PART II-B, LINE 1: IN SUMMARY, THE WATER UTILITY COUNCIL PURPOSE IS TO EVALUATE LEGISLATION, REGULATIONS, AND OTHER MATTERS AFFECTING CALIFORNIA-NEVADA DRINKING WATER UTILITIES AND ADVOCATE SOUND GOVERNMENT POLICIES, CONSISTENT WITH THE MISSION OF CA-NV SECTION, AWWA. TO CARRY OUT THIS CHARGE THE WUC WILL: BE A HIGHLY RESPECTED RESOURCE AND PROACTIVELY ENGAGE WITH LEGISLATIVE AND REGULATORY BODIES. TRANSFER ASSOCIATION KNOWLEDGE AND PROGRAMS TO SECTION MEMBERS IN A TIMELY MANNER. COORDINATE WITH SECTION TECHNICAL COMMITTEES AND COMMUNICATE WITH SECTION MEMBERS TO PROVIDE CONSISTENT LEGISLATIVE AND REGULATORY RESPONSE. EFFECTIVELY PARTNER WITH OTHER PROFESSIONAL ASSOCIATIONS. 3956 3956 0 476422 425264 51158 51158 RIGHT-OF-USE-ASSETS OPERATING LEASES 995847 RIGHT-OF-USE-ASSETS-ACCUMULATED DEPRECIATION -204392 791455 X 3543340 23326 48730 72056 3471284 0 3471284 3483986 48730 48730 3435256 0 3435256 PART X, LINE 2: THE SECTION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. HOWEVER, THE SECTION IS SUBJECT TO TAX ON ADVERTISING REVENUES. FOR THE YEAR ENDED DECEMBER 31, 2023, THE SECTION INCURRED APPROXIMATELY $800 IN FEDERAL AND STATE INCOME TAXES RELATED TO ADVERTISING REVENUE. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SECTION HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF CALIFORNIA. THE SECTION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SECTION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE SECTION HAS NOT RECORDED ANY TAX ASSETS OR LIABILITIES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 48,730. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 48,730. JAZZ ON TAP 65354 61453 3901 6159 4242 11900 16603 3 73896 73896 950 475 4433 3968 139250 135349 3901 7109 4717 16333 20571 48730 -44829 0 WATER FOR PEOPLE 100 E TENNESSEE AVE DENVER CO 80209 841166148 0 90508 PROVIDE SAFE WATER FOR PEOPLE COLLEGE SCHOLARSHIPS 19 42500 FMV SCHOLARSHIPS TO WES 2022 184 19875 FMV COMPLEMENTARY REGISTRATION TO WATER EDUCATION SEMINARS SCHOLARSHIPS TO ANNUAL FALL CONFERENCE 230 7784 FMV COMPLEMENTARY REGISTRATION TO THE ANNUAL FALL CONFERENCE SCHOLARSHIPS TO SPRING CONFERENCE 261 12666 FMV COMPLIMENTARY REGISTRATIONS TO THE SPRING CONFERENCE 0 0 0 0 0 0 0 0 0 SUSAN MOSBURG SECRETARY/EXECUTIVE DIRECT 133880 0 4384 0 0 0 0 0 31594 0 169858 0 0 0 JENNY MOSBURG DAUGHTER OF EXECUTIVE DIRECTOR 58905 COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 SUE MOSBURG, EXECUTIVE DIRECTOR (MOTHER) AND JENNY MOSBURG, SENIOR MEMBERSHIP AND COMMUNICATIONS SPECIALIST (DAUGHTER) ARE RELATED AND BOTH ON SECTION STAFF. FORM 990, PART VI, SECTION A, LINE 6 THE SECTION HAS JUST OVER 5000 MEMBERS IN THE STATES OF CALIFORNIA AND NEVADA. FORM 990, PART VI, SECTION A, LINE 7A THE SLATE OF EXECUTIVE OFFICERS ARE ELECTED AT OUR ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7B YES, THE ELECTION OF THE EXECUTIVE OFFICERS AND ANY CHANGES MADE IN THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE INDEPENDENT AUDITORS PROCESS THE ANNUAL FINANCIAL AUDIT & TAX RETURN. THE DIRECTOR OF FINANCE AND EXECUTIVE DIRECTOR DO THE INITIAL REVIEW. A 2ND ROUND DRAFT OF TAX RETURN IS SENT TO AUDIT COMMITTEE FOR REVIEW. ANY UPDATES OR QUESTIONS, THE AUDIT FIRM WILL PROCESS AND SUBMIT A FINAL DRAFT VERSION OF TAX RETURN AND PRESENTED TO THE GOVERNING BOARD AT THE SPRING MEETING TO BE REVIEWED AND APPROVED. ONCE APPROVED, THE DIRECTOR OF FINANCE WILL INFORM THE AUDIT FIRM TO FILE AND COMPLETE. FORM 990, PART VI, SECTION B, LINE 12C WE ANNUALLY ENSURE ALL GOVERNING BOARD MEMBERS SIGN A COMPLIANCE FORM, AND MONITOR ANY CONFLICTS WITH ACTION ITEMS. ANY MISSING FORMS, WE REGULARLY FOLLOW UP AND ANY BOARD MEMBERS WITH CONFLICTS WOULD RECUSE THEMSELVES OF VOTES. WE ALSO HAVE ANNUAL BOARD MEMBER TRAINING(S) AT THE BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE SECTION'S CURRENT CHAIR AND PAST CHAIR, AND IN CONSULTATION WITH THE SECTION'S HUMAN RESOURCES CONSULTANT. THERE IS A YEAR-END EVALUATION CONDUCTED AGAINST THE BUSINESS PLAN, ED WORK PLAN AND OVERALL HEALTH OF THE ORGANIZATION. SALARY AND BENEFITS ARE BASED ON AN ANALYSIS OF EXECUTIVE COMPENSATION FOR CEOS AND EXECUTIVE DIRECTORS OF PROFESSIONAL ASSOCIATIONS, COMPARABLE ORGANIZATIONS, OR OTHER NON-PROFIT ORGANIZATIONS IN THE GEOGRAPHIC REGION. IN SETTING THE EXECUTIVE DIRECTOR'S SALARY, THE SECTION LEADERSHIP STRIVES TO MAINTAIN A COMPETITIVE LEVEL OF COMPENSATION TO ATTRACT AND RETAIN TOP TALENT AND EXPERIENCE TO EFFECTIVELY LEAD THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 ANY COPIES OF POLICIES AND PROCEDURES ARE AVAILABLE AT THE SECTION'S RANCHO CUCAMONGA OFFICE FOR PUBLIC INQUIRES. FORM 990, PART XII, LINE 2C: THE AUDIT AND OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.