2024-09-25T13:26:52-05:00 2024-03-31 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2023-04-01 621709756 CUMBERLAND RIVER COMPACT INC CUMB 6158371151 35 PEABODY STREET 305 NASHVILLE TN 37210 MEKAYLE HOUGHTON EXECUTIVE DIRECTOR 6158371151 2024-09-25 1 1 MARILYN PLACE EA P01360716 6152960500 2024-09-25 2023 2024-08-08 14:25:15Z MEKAYLE HOUGHTON 35 PEABODY STREET 305 NASHVILLE TN 37210 8541208 0 X CUMBERLANDRIVERCOMPACT.ORG X 1997 TN TO ENHANCE THE HEALTH AND ENJOYMENT OF THE CUMBERLAND RIVER AND ITS TRIBUTARIES THROUGH EDUCATION, COLLABORATION AND ACTION. 21 21 38 1500 0 0 774001 1175260 3462062 5619501 473154 1746089 -67879 -72579 4641338 8468271 0 0 0 0 880348 1339335 0 0 121192 3388642 5336887 4268990 6676222 372348 1792049 34799161 32809909 31795377 27728684 3003784 5081225 TO ENHANCE THE HEALTH AND ENJOYMENT OF THE CUMBERLAND RIVER AND ITS TRIBUTARIES THROUGH EDUCATION, COLLABORATION AND ACTION. 0 0 4107041 3900851 STREAM RESTORATION PROJECTS STRIVE TO IMPROVE WATER QUALITY BY RESTORING STREAMS AND WATERWAYS THROUGHOUT THE CUMBERLAND RIVER BASIN. THE ORGANIZATION ALSO OPERATES A COMPENSATORY MITIGATION STREAM RESTORATION IN-LIEU FEE (ILF) PROGRAM WHOSE PURPOSE IS TO SATISFY COMPENSATORY MITIGATION REQUIREMENTS FOR PERMITS ISSUED UNDER THE CLEAN WATER ACT. THE OBJECTIVES OF THIS PROGRAM ARE TO IMPLEMENT EFFECTIVE STREAM RESTORATION, ENHANCEMENT, ESTABLISHMENT AND PRESERVATION PROJECTS TO COMPENSATE FOR THE LOSS OF ECOLOGICAL FUNCTIONS AFFECTED BY PERMITTED ACTIVITIES. 1417365 1673904 URBAN WATERS WORKS TO IMPROVE INFRASTRUCTURE OF STORMWATER RUNOFF BY PLANTING TREES AND BUILDING RAIN GARDENS. 225480 44047 OUTREACH AND EDUCATION IS ACHIEVED THROUGH SPECIAL SCHOOL PROGRAMS AND REGULAR RIVER TALK PROGRAMS WHICH SEEK TO EDUCATE THE PUBLIC ABOUT WATERSHED STEWARDSHIP. 74350 1629628 74350 1629628 5824236 1 1 0 0 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 1 38 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X X THE ORGANIZATION 6158371151 35 PEABODY STREET 305 NASHVILLE TN 37210 GREG SHIFLETT DIRECTOR 2.00 X 0 0 0 KEITH AULSON DIRECTOR 2.00 X 0 0 0 CHRIS CANNON VICE CHAIR 2.00 X X 0 0 0 BROOKS MATTHEWS DIRECTOR 2.00 X 0 0 0 KAAREN MAY PAST CHAIR 2.00 X 0 0 0 ART REBROVICK DIRECTOR 2.00 X 0 0 0 CRAIG PHILIP DIRECTOR 2.00 X 0 0 0 KIM DRAKE DIRECTOR 2.00 X 0 0 0 KIM BAILEY DIRECTOR 2.00 X 0 0 0 TREANOR GRANBERY DIRECTOR 2.00 X 0 0 0 MARK MCDONALD DIRECTOR 2.00 X 0 0 0 MICHELLE SCOPEL CHAIR 2.00 X X 0 0 0 VENA JONES DIRECTOR 2.00 X 0 0 0 SCOTT GAIN DIRECTOR 2.00 X 0 0 0 ANNE HOOS DIRECTOR 2.00 X 0 0 0 ANNE WALKER HARRISON DIRECTOR 2.00 X 0 0 0 JAMIESON GRAY TREASURER 2.00 X X 0 0 0 CHAD DORSEY EX OFFICIO 2.00 X 0 0 0 JOHN STONE SECRETARY 2.00 X X 0 0 0 TIFFANY WILMOT DIRECTOR 2.00 X 0 0 0 TIM HODGES DIRECTOR 2.00 X 0 0 0 READ TALLEY DIRECTOR 2.00 X 0 0 0 PAUL STUMB DIRECTOR 2.00 X 0 0 0 DANNY KINGINS DIRECTOR 2.00 X 0 0 0 TOM MOTZNY DIRECTOR 2.00 X 0 0 0 MEKAYLE HOUGHTON EXECUTIVE DIRECTOR 40.00 X 147008 0 4126 147008 0 4126 1 0 1 0 HGS LLC 6575 WEST LOOP S BELLAIRE TX 77401 CONSULTING 2693113 ECOSYSTEM PLANNING & RESTORATION LLC 17575 N ELDRIDGE PKWY TOMBALL TX 77377 CONSULTING 701642 LAW OFFICES BEVERIDGE & DIAMOND PC 1900 N STREET NW WASHINGTON DC 20036 LEGAL 267886 ALLISON L REYNOLDS CPA PLLC 3664 LIBERTY HILL RD ALEXANDRIA TN 37012 ACCOUNTING 165723 4 93104 155700 926456 36343 1175260 STREAM RESTORATION & I 900099 3900851 3900851 URBAN WATERS 900099 1673904 1673904 OUTREACH AND EDUCATION 900099 44047 44047 OTHER PROGRAM INCOME 900099 699 699 5619501 1746447 1628929 117518 358 -358 -358 -358 0 93104 72579 -72579 -72579 8468271 7248430 0 44581 X 154170 72578 64085 17507 1012544 724177 235013 53354 19889 14389 4098 1402 65775 47560 16163 2052 86957 59348 22273 5336 207817 207817 112000 112000 3717300 3700763 16099 438 44199 16691 27508 923510 898097 25413 146554 146554 4384 4384 45330 40270 4954 106 30363 26537 3826 30818 7560 23258 OTHER FUNDRAISING EXPEN 40997 40997 REPAIRS & MAINTENANCE 16896 8078 8818 DUES AND SUBSCRIPTIONS 14350 14350 EQUIPMENT RENTAL 2369 371 1998 6676222 5824236 730794 121192 761984 114605 32869541 27695936 714850 281698 44107 253166 3205 3205 86243 112685 275578 89778 121135 185800 4062670 198096 100144 34799161 32809909 938301 326985 30857076 27401699 31795377 27728684 X 3003784 5081225 3003784 5081225 34799161 32809909 1792049 285392 0 X 0 1 X 1 0 X 929384 1772658 905982 774001 1175260 5557285 929384 1772658 905982 774001 1175260 5557285 1052507 4504778 123262 37043 33309 28157 117518 339289 5896574 14625793 0.76400 0.63490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 30 52.71 0 0 0 1 1 50.00 1000 38700 38700 4235 612 3623 93921 24436 69485 138722 64730 73992 185800 DEFERRED LEASE LIABILITY 83612 DEFERRED ILF PROGRAM REVENUE 27035841 ACCRUED EXPENSES & LIABILITIES 282246 27401699 X 8893328 285392 67086 72579 425057 8468271 0 8468271 6815887 67086 72579 139665 6676222 0 6676222 PART II, LINE 5: THE ORGANIZATION MAINTAINS A CONSERVATION EASEMENT VIOLATION SOP WHICH OUTLINES PROCEDURES FOR IDENTIFYING, DOCUMENTING, ASSESSING, AND RESOLVING POTENTIAL CONSERVATION EASEMENT VIOLATIONS. THE PROCESS BEGINS WITH THE IDENTIFICATION OF POTENTIAL VIOLATIONS THROUGH VARIOUS MEANS, SUCH AS MONITORING VISITS OR AERIAL IMAGERY. DETAILED DOCUMENTATION IS ESSENTIAL, INCLUDING PHOTOGRAPHS, MEASUREMENTS, AND COMPARISONS TO BASELINE DATA. VIOLATIONS ARE CATEGORIZED INTO FOUR LEVELS: TECHNICAL INFRACTIONS, MINOR VIOLATIONS, MODERATE VIOLATIONS, AND MAJOR VIOLATIONS, BASED ON THE SEVERITY OF THE IMPACT ON CONSERVATION VALUES. THE DOCUMENT EMPHASIZES COOPERATIVE RESOLUTION WITH LANDOWNERS, FOCUSING ON EDUCATION AND VOLUNTARY CORRECTION. IF COOPERATION FAILS, LEGAL ACTION MAY BE NECESSARY, WITH CONSIDERATIONS FOR THE IMPACT ON THE LANDOWNER RELATIONSHIP AND THE LIKELIHOOD OF A FAVORABLE LEGAL OUTCOME. THE DOCUMENT ALSO ADDRESSES THIRD-PARTY VIOLATIONS, SEEKING LANDOWNER COOPERATION TO ADDRESS AND REMEDY THE SITUATION. PART II, LINE 9: CONSERVATION EASEMENTS HELD BY THE ORGANIZATION ARE NOT RECOGNIZED AS ASSETS. ASSETS ARE DEFINED AS PROBABLE FUTURE ECONOMIC BENEFITS OBTAINED OR CONTROLLED BY AN ENTITY; THE ORGANIZATION HAS DETERMINED THE EASEMENTS DO NOT MEET THE DEFINITION CRITERIA. COSTS RELATED TO EASEMENTS ARE TREATED AS EXPENSES. PART X, LINE 2: THE ORGANIZATION FOLLOWS FASB 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50% THAT THE FULL AMOUNT OF THE TAX POSITION TAKEN WILL BE ULTIMATELY REALIZED. THEREFORE, MANAGEMENT BELIEVES THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FOR THE THREE MOST RECENT YEARS FILED, OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S CURRENT YEAR TAX RETURN. THE ORGANIZATION IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS THE U.S. FEDERAL AND THE STATE OF TENNESSEE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY EITHER OF THESE JURISDICTIONS. AS OF MARCH 31, 2024, THE ORGANIZATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 72,579. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 72,579. DRAGON BOAT RACES 93104 93104 1150 71429 1 93104 93104 1150 71429 72579 -72579 0 0 0 0 0 0 0 0 0 MEKAYLE HOUGHTON EXECUTIVE DIRECTOR 147008 0 0 0 0 0 4066 0 60 0 151134 0 0 0 X 75 FMV X 400 FMV X TREE SEEDLINGS 1 35000 FMV X MISCELLANEOUS ITEMS 6 868 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, BOARD CHAIR, EXECUTIVE DIRECTOR AND FINANCE MANAGER BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AS WELL AS EMPLOYEES ARE REQUIRED ANNUALLY TO SIGN THE CONFLICTS OF INTEREST POLICY. THE BOARD CHAIR AND EXECUTIVE DIRECTOR PROVIDE AN ORIENTATION COVERING CONFLICTS OF INTEREST FOR NEW BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR AND FINANCE MANAGER IS DETERMINED BASED ON REFERENCE TO ANNUAL SALARY SURVEYS OF SIMILARLY SITUATED NONPROFIT ORGANIZATIONS IN THE LOCAL AREA. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART IX, LINE 11G CONTRACT LABOR: PROGRAM SERVICE EXPENSES 477,784. MANAGEMENT AND GENERAL EXPENSES 6,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 484,534. PAYMENT PROCESSING AND OTHER FEES: PROGRAM SERVICE EXPENSES 8,219. MANAGEMENT AND GENERAL EXPENSES 9,349. FUNDRAISING EXPENSES 438. TOTAL EXPENSES 18,006. ILF PROGRAM COSTS: PROGRAM SERVICE EXPENSES 3,214,760. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,214,760.