2024-11-13T11:19:13-05:00 2023-12-31 201416603 BALDWIN CPAS PLLC 713 W MAIN ST RICHMOND KY 404751351 990 2023-01-01 611239766 KENTUCKY WATERWAYS ALLIANCE INC KENT 5025898008 330 NORTH HUBBARDS LANE LOUISVILLE KY 40207 MICHAEL WASHBURN EXECUTIVE DIRECTOR 5025898008 2024-11-13 true true MYRON D FISHER P00078455 8596269040 2024-11-13 2023 2024-10-15 13:58:12Z MICHAEL WASHBURN 330 NORTH HUBBARDS LANE LOUISVILLE KY 40222 996954 false X WWW.KWALLIANCE.ORG X 1993 KY TO PROTECT, RESTORE AND CELEBRATE THE WATERWAYS OF KENTUCKY. 11 11 5 175 0 5292594 610642 9660 42590 368217 2354 -279 5337538 988240 0 0 213563 282683 0 23845 10618694 1955345 10832257 2238028 -5494719 -1249788 12687102 11543056 140817 246559 12546285 11296497 X TO PROTECT, RESTORE AND CELEBRATE KENTUCKY'S UNIQUE WATERWAYS AND WATERSHEDS. false false 1878967 THE WATERSHED MANAGEMENT PROGRAM PROTECTS AND RESTORES WATERWAYS THROUGH A PLANNING PROCESS THAT INCLUDES LOCAL STAKEHOLDERS AND REGULATORY AGENCIES SUCH AS THE KY DIVISION OF WATER. IN 2023, KWA CONTINUED OUR PARTNERSHIP WITH FRIENDS OF RED RIVER AND THE US FOREST SERVICE. WE TOOK OVER THE RED BIRD RIVER SEPTIC AND EDUCATION PROGRAM, WHICH WILL REPLACE SEPTIC SYSTEMS THAT WERE LEAKING INTO THE RIVER. WE ALSO HAVE SUPPORTED THE BEARGRASS CREEK ALLIANCE, ORGANIZING MEETINGS, HOSTING CLEANUPS, AND PARTICIPATING IN THE WATERSHED PLAN WITH THE LOUISVILLE METROPOLITAN SEWER DISTRICT. THE KENTUCKY AQUATIC RESOURCE FUND (KARF) IS A PARTNERSHIP BETWEEN KWA AND THE US FISH & WILDLIFE SERVICE WHICH MANAGES AND DISBURSES FUNDS THAT PROTECT AND RESTORE THE HABITAT OF THREATENED AND ENDANGERED AQUATIC WILDLIFE. NOTABLE ACHIEVEMENTS INCLUDE STREAM RESTORATION PROJECTS IN PULASKI, MENIFEE, LINCOLN, AND ROWAN COUNTIES; PURCHASED MUSSEL PROPAGATION EQUIPMENT FOR THE MOLLUSK CONSERVATION CENTER; CAPTIVE BREEDING PROGRAM FOR DARTERS; AND SURVEYS FOR ENDANGERED FRESHWATER MUSSELS. 28453 THE WATER POLICY PROGRAM IS OUR ADVOCACY PROGRAM IN WHICH KWA MAKES THE CASE FOR EFFECTIVE REGULATIONS THAT PROTECT WATERWAYS IN KENTUCKY, AND WE PUBLICIZE OPPORTUNITIES TO MAKE PUBLIC COMMENTS TO OUR MEMBERS. IN 2023, WE SPOKE OUT ON A RANGE OF NATIONAL ISSUES, INCLUDING SPEAKING OUT ABOUT SACKETT VS EPA AND SEVERAL OTHER POLICY AND LEGAL ISSUES CASES THAT IMPERIL OUR WATERS. KWA TOOK THE LEAD ON AN EFFORT TO BRING SIGNIFICANT AND DEDICATED FEDERAL FUNDING FOR THE ECOLOGICAL RESTORATION OF THE OHIO RIVER BASIN. 123738 COMMUNITY ENGAGEMENT - SPONSOR RIVER CLEANUPS, RIVER RECREATIONAL PADDLE EVENTS. AND OTHER ACTIVITIES TO HELP CLEANUP AND EDUCATE THE PUBLIC ON THE BEAUTY AND IMPORTANCE OF OUR WATERWAYS. CONTINUED AN ARTIST IN RESIDENCE PROGRAM TO USE VISUAL ART TO CONVEY THE ISSUES AROUND RIVER CLEANUP AND POLLUTION. OUTREACH TO MINORITY-LED GROUPS AND COLLABORATIVE EFFORTS TO REACH NEW AND DIVERSE AUDIENCES WITH AUTHENTIC ENGAGEMENT. KWA HOSTED A 30TH ANNIVERSARY CELEBRATION. COMMUNITY ENGAGEMENT - SPONSOR RIVER CLEANUPS, RIVER RECREATIONAL PADDLE EVENTS. AND OTHER ACTIVITIES TO HELP CLEANUP AND EDUCATE THE PUBLIC ON THE BEAUTY AND IMPORTANCE OF OUR WATERWAYS. CONTINUED AN ARTIST IN RESIDENCE PROGRAM TO USE VISUAL ART TO CONVEY THE ISSUES AROUND RIVER CLEANUP AND POLLUTION. OUTREACH TO MINORITY-LED GROUPS AND COLLABORATIVE EFFORTS TO REACH NEW AND DIVERSE AUDIENCES WITH AUTHENTIC ENGAGEMENT. KWA HOSTED A 30TH ANNIVERSARY CELEBRATION. 2031158 true true false false false false true false true false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 5 true false false false false false true true true 1 false false false false false X 11 11 false false false false false false false true true false false true true true true true true false false false KY X X X MICHAEL WASHBURN 5025898008 330 NORTH HUBBARDS LANE LOUISVILLE KY 40207 MICHAEL WASHBURN EXECUTIVE DI 40.00 X 87000 0 3112 MARTIN HJALM PRESIDENT 4.00 X X 0 0 0 CAITLIN JOHNSON VICE PRESIDE 1.00 X X 0 0 0 PAMLA WOOD TREASURER 1.00 X X 0 0 0 ALISHA DEATRICK BOARD MEMBER 1.00 X 0 0 0 GORDON GARNER BOARD MEMBER 1.00 X 0 0 0 KAY HARKER BOARD MEMBER 1.00 X 0 0 0 LINDA COWAN BOARD MEMBER 1.00 X 0 0 0 TRAVIS MURPHY BOARD MEMBER 1.00 X 0 0 0 KUNTESH NAIK BOARD MEMBER 1.00 X 0 0 0 ALI SWANN BOARD MEMBER 1.00 X 0 0 0 LAYNE TAYLOR BOARD MEMBER 1.00 X 0 0 0 87000 3112 false false false RIVERINE SOLUTIONS LLC 15321 CHAMPION LAKES PLACE LOUISVILLE KY 40245 ENGINEERING 1278814 1 246854 363788 12471 610642 EVENTS 9660 9660 9660 368217 368217 7531 8714 -1183 -1183 MISC REV 904 904 904 988240 369121 8477 X 87000 61812 18025 7163 163216 115962 33815 13439 4229 2844 1028 357 9375 6019 3122 234 18863 13373 3943 1547 75900 75900 1604057 1603682 375 32 10 22 9956 7282 1975 699 13091 1481 11610 7485 360 7125 14692 13955 677 60 1223 1223 1189 1189 6899 3339 3560 SUPPLIES 130474 128572 1856 46 EVENT EXPENSE 32019 32019 PROTECT AND RESTORE 25890 13119 12471 300 MISC 23014 21875 1139 9424 4231 5193 2238028 2031158 183025 23845 559537 647963 12056041 10748090 59148 118975 16931 4889 5555 7913 4262 4841 3651 2646 1891 12687102 11543056 138171 244668 2646 1891 140817 246559 X 233034 158208 12313251 11138289 12546285 11296497 12687102 11543056 X -1249788 X false true X true false X 151084 678960 326514 5292594 610642 7059794 151084 678960 326514 5292594 610642 7059794 7059794 321 10 318 42590 368217 411456 2706 2244 7531 12481 7483731 10648719 0.94340 0.73610 X PART II, LINE 10 GROSS INVENTORY SALES 12,481 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 3 450.00 1 false true false false 7913 4262 3651 3651 LEASE LIABILITIES 1891 1891 X 964935 -32019 -32019 996954 -8714 -8714 988240 2214723 8714 8714 2206009 32019 32019 2238028 SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENTS REPRESENT RESTRICTIONS ON THE USE, SUBDIVISION AND/OR DEVELOPMENT OF CERTAIN PARCELS OF LAND. CONSERVATION EASEMENTS RECEIVED OR PURCHASED BEAR NO FUTURE BENEFIT TO KWA AND ARE THEREFORE RECOGNIZED AS PROGRAM EXPENSE IN THE YEAR THEY ARE ACQUIRED. SCHEDULE D, PAGE 3, PART X KWA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION,KWA QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FASB ASC 740-10 WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE STATEMENTS OF ACTIVITIES OR ACCRUED IN THE STATEMENTS OF FINANCIAL POSITION. SCHEDULE D, PAGE 4, PART XI, LINE 2D EVENT EXPENSES -32,019 SCHEDULE D, PAGE 4, PART XI, LINE 4B MERCHANDISE EXPENSES -8,714 SCHEDULE D, PAGE 4, PART XII, LINE 2D MERCHANDISE EXPENSES 8,714 SCHEDULE D, PAGE 4, PART XII, LINE 4B EVENT EXPENSES 32,019 FORM 990, PAGE 2, PART III, LINE 4A THE WATERSHED MANAGEMENT PROGRAM PROTECTS AND RESTORES WATERWAYS THROUGH A PLANNING PROCESS THAT INCLUDES LOCAL STAKEHOLDERS AND REGULATORY AGENCIES SUCH AS THE KY DIVISION OF WATER. IN 2023, KWA CONTINUED OUR PARTNERSHIP WITH FRIENDS OF RED RIVER AND THE US FOREST SERVICE. WE TOOK OVER THE RED BIRD RIVER SEPTIC AND EDUCATION PROGRAM, WHICH WILL REPLACE SEPTIC SYSTEMS THAT WERE LEAKING INTO THE RIVER. WE ALSO HAVE SUPPORTED THE BEARGRASS CREEK ALLIANCE, ORGANIZING MEETINGS, HOSTING CLEANUPS, AND PARTICIPATING IN THE WATERSHED PLAN WITH THE LOUISVILLE METROPOLITAN SEWER DISTRICT. THE KENTUCKY AQUATIC RESOURCE FUND (KARF) IS A PARTNERSHIP BETWEEN KWA AND THE US FISH & WILDLIFE SERVICE WHICH MANAGES AND DISBURSES FUNDS THAT PROTECT AND RESTORE THE HABITAT OF THREATENED AND ENDANGERED AQUATIC WILDLIFE. NOTABLE ACHIEVEMENTS INCLUDE STREAM RESTORATION PROJECTS IN PULASKI, MENIFEE, LINCOLN, AND ROWAN COUNTIES; PURCHASED MUSSEL PROPAGATION EQUIPMENT FOR THE MOLLUSK CONSERVATION CENTER; CAPTIVE BREEDING PROGRAM FOR DARTERS; AND SURVEYS FOR ENDANGERED FRESHWATER MUSSELS. FORM 990, PAGE 2, PART III, LINE 4D COMMUNITY ENGAGEMENT - SPONSOR RIVER CLEANUPS, RIVER RECREATIONAL PADDLE EVENTS. AND OTHER ACTIVITIES TO HELP CLEANUP AND EDUCATE THE PUBLIC ON THE BEAUTY AND IMPORTANCE OF OUR WATERWAYS. CONTINUED AN ARTIST IN RESIDENCE PROGRAM TO USE VISUAL ART TO CONVEY THE ISSUES AROUND RIVER CLEANUP AND POLLUTION. OUTREACH TO MINORITY-LED GROUPS AND COLLABORATIVE EFFORTS TO REACH NEW AND DIVERSE AUDIENCES WITH AUTHENTIC ENGAGEMENT. KWA HOSTED A 30TH ANNIVERSARY CELEBRATION. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, THE FINANCE AND AUDIT COMMITTEE AND THE BOARD BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C SIGNED ANNUALLY AT BOARD MEETINGS - STAFF MONITORS FORM 990, PAGE 6, PART VI, LINE 19 THE BY-LAWS AND OUR STRATEGIC PLAN ARE MADE AVAILABLE BY REQUEST OR THROUGH OUR WEBSITE FORM 990, PART IX, LINE 11G CONTRACT EXPENSES 1,602,937 375 0 OTHER PROFESSIONAL 745 0 0 TOTAL 1,603,682 375 0 FORM 990, PART XI, LINE 9 EVENT EXPENSES -32,019 MERCHANDISE EXPENSES 8,714 MERCHANDISE EXPENSES -8,714 EVENT EXPENSES 32,019