2024-03-06T11:33:39-05:00 2022-12-31 201416603 BALDWIN CPAS PLLC 713 W MAIN ST RICHMOND KY 404751351 990 2022-01-01 611239766 KENTUCKY WATERWAYS ALLIANCE INC KENT 5025898008 330 NORTH HUBBARDS LANE LOUISVILLE KY 40207 MICHAEL WASHBURN EXECUTIVE DIRECTOR 5025898008 2024-03-06 true MICHAEL WASHBURN 999009999 true MYRON D FISHER P00078455 8596269040 2024-03-06 2022 2023-04-26 12:10:37Z X MICHAEL WASHBURN 330 NORTH HUBBARDS LANE LOUISVILLE KY 40222 5370457 false X WWW.KWALLIANCE.ORG X 1993 KY TO PROTECT, RESTORE AND CELEBRATE THE WATERWAYS OF KENTUCKY. 12 12 6 350 0 338193 5318747 1976007 0 318 42590 -3723 9120 2310795 5370457 0 0 180805 213563 0 5318 1995210 10635228 2176015 10848791 134780 -5478334 18040069 12687102 17610159 140817 429910 12546285 X TO PROTECT, RESTORE AND CELEBRATE KENTUCKY'S UNIQUE WATERWAYS AND WATERSHEDS. false false 1049196 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 2022, KWA CONTINUED OUR WATERSHED WORK IN THE RED RIVER GORGE IN PARTNERSHIP WITH FRIENDS OF RED RIVER AND THE US FOREST SERVICE. WE REPLACED SEPTIC SYSTEMS THAT WERE LEAKING INTO THE RIVER, CLEANED UP TRASH AND TIRES IN THE RIVER, EDUCATED LOCAL STUDENTS AND ADULTS, AND ENGAGED THE COMMUNITY IN THE WILD & SCENIC RED RIVER FESTIVAL. WE ALSO HAVE SUPPORTED THE BEARGRASS CREEK ALLIANCE, ORGANIZING MEETINGS, HOSTING CLEANUPS, AND PARTICIPATING IN THE WATERSHED PLAN WITH THE LOUISVILLE METROPOLITAN SEWER DISTRICT. WE SUPPORT THE SALT RIVER AND GREEN RIVER WATERSHED WATCH GROUPS, AS WELL AS OTHER ORGANIZATIONS THAT WORK TO PROTECT AND RESTORE WATERWAYS ACROSS THE STATE. 1049196 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 2022, WE SPOKE OUT ON A RANGE OF NATIONAL ISSUES, INCLUDING OPPOSING EFFORTS TO WEAKEN THE CLEAN WATER ACT PROTECTIONS FOR SMALL STREAMS AND WETLANDS AND IN FAVOR OF THE USE OF NATURAL INFRASTRUCTURE FOR FLOOD MANAGEMENT. KWA ALSO PARTICIPATED IN EFFORTS TO ATTRACT FEDERAL FUNDING FOR THE OHIO AND MISSISSIPPI RIVERS. 5245976 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. IN 2022, KARF FUNDED OVER 10 MILLION OF PROJECTS. NOTABLE ACHIEVEMENTS INCLUDE DEMOLITION OF GREEN RIVER LOCK AND DAM 5 (PARTIALLY COMPLETED), 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. 3164121 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. DEVELOPED 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. 3164121 10508489 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 9 0 6 true false false false false false true true false false false false false false X 12 12 false false false false false false false true true false false false true true true true true false false false KY X X X MICHAEL WASHBURN 5025898008 330 NORTH HUBBARDS LANE LOUISVILLE KY 40207 WARD WILSON EXECUTIVE DI 40.00 X 77776 0 2372 MICHAEL WASHBURN EXECUTIVE DI 1.53 X 1673 0 0 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 GORDON GARNER PAST-PRESIDE 1.00 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 GREENWELL BOARD MEMBER 1.00 X 0 0 0 LAYNE TAYLOR BOARD MEMBER 1.00 X 0 0 0 79449 2372 false false false RESOURCE ENVIRONMENTAL SOLUTIONS GREAT LAKES LLC 6575 W LOOP SOUTH STE 300 BELLAIRE TX 77401 ECO RESTORATION 5314145 RIVERINE SOLUTIONS LLC 15321 CHAMPION LAKES PLACE LOUISVILLE KY 40245 CONSULTING 1836528 2 4937971 380776 5318747 42590 42590 MISC. 9120 9120 9120 5370457 9120 42590 X 76611 51063 24072 1476 107907 71923 33905 2079 3537 2465 1007 65 11420 6908 4317 195 14088 9540 4283 265 3500 3500 50421 50421 9841973 9658447 183311 215 3464 2222 1242 13281 10023 2562 696 4836 824 4012 8492 2325 6167 5211 4863 321 27 799 799 1189 1189 6073 1426 4647 EQUIPMENT RENTAL 513523 513523 SUPPLIES 147519 143615 3904 MISC 14539 13997 542 PROTECT AND RESTORE 11919 7631 3988 300 8489 3395 5094 10848791 10508489 334984 5318 366114 559537 17600988 12056041 39005 59148 26053 1880 4889 7913 3072 6029 4841 2646 18040069 12687102 15448 138171 17594711 2646 17610159 140817 X 227575 233034 202335 12313251 429910 12546285 18040069 12687102 X -5478334 17594465 244 X false true X true true true X 142451 151084 678960 326514 5318747 6617756 142451 151084 678960 326514 5318747 6617756 1670340 4947416 751 321 10 640 42590 44312 4677 41590 46267 2354 2354 6710689 13824718 0.73720 0.97520 X PART II, LINE 10 2,354 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 3 450.00 1 false true false false 7913 3072 4841 4841 LEASE LIABILITIES 2646 2646 X 5370457 5370457 5370457 10848791 10848791 10848791 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. FORM 990, PAGE 1, ITEM B REVISED TREATMENT OF UNITED STATES FISH & WILDLIFE FUNDS RECEIVED AND MAINTAINED BY KENTUCKY WATERWAYS ALLIANCE, INC. (KWA) FOR THE SOLE PURPOSE OF ACHEIVING THE GOALS OF THE KENTUCKY AQUATIC RESOURCE FUND (KARF). KWA RECOGNIZES KARF AS A NET ASSET WITH DONOR RESTRICTION. IN PRIOR YEARS KARF WAS RECOGNIZED AS A CUSTODIAL LIABILITY. 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 2022, KWA CONTINUED OUR WATERSHED WORK IN THE RED RIVER GORGE IN PARTNERSHIP WITH FRIENDS OF RED RIVER AND THE US FOREST SERVICE. WE REPLACED SEPTIC SYSTEMS THAT WERE LEAKING INTO THE RIVER, CLEANED UP TRASH AND TIRES IN THE RIVER, EDUCATED LOCAL STUDENTS AND ADULTS, AND ENGAGED THE COMMUNITY IN THE WILD & SCENIC RED RIVER FESTIVAL. WE ALSO HAVE SUPPORTED THE BEARGRASS CREEK ALLIANCE, ORGANIZING MEETINGS, HOSTING CLEANUPS, AND PARTICIPATING IN THE WATERSHED PLAN WITH THE LOUISVILLE METROPOLITAN SEWER DISTRICT. WE SUPPORT THE SALT RIVER AND GREEN RIVER WATERSHED WATCH GROUPS, AS WELL AS OTHER ORGANIZATIONS THAT WORK TO PROTECT AND RESTORE WATERWAYS ACROSS THE STATE. 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. DEVELOPED 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. 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 PAYROLL PROCESSING 0 2,378 0 IN-KIND PHOTOGRAPHY 0 1,525 0 CONTRACTS 9,658,447 179,408 215 TOTAL 9,658,447 183,311 215 FORM 990, PART XI, LINE 9 BEGIN NET ASSETS 244 BOOK TO TAX PRIOR PERIOD DIFFERENCE