﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-04T12:09:46-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>931125860</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BARNETT AND MORO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>975 SE 4TH ST</AddressLine1Txt>
        <CityNm>HERMISTON</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97838</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>931231250</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UMATILLA BASIN WATERSHED</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>UMAT</BusinessNameControlTxt>
      <PhoneNum>5412762190</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1551</AddressLine1Txt>
        <CityNm>PENDLETON</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DOUG BENNETT</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5412762190</PhoneNum>
      <SignatureDt>2024-09-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL A BARNETT CPA</PreparerPersonNm>
      <PTIN>P01371008</PTIN>
      <PhoneNum>5415675215</PhoneNum>
      <PreparationDt>2024-09-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>HTTP://WWW.UMATILLAWC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>170926</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>170926</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>170926</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>81389</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>72530</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15475</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>685</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>7643</OtherExpensesTotalAmt>
      <TotalExpensesAmt>177722</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6796</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>49446</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>42650</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>46434</BOYAmt>
        <EOYAmt>42650</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4000</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>50434</BOYAmt>
        <EOYAmt>42650</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>988</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>49446</BOYAmt>
        <EOYAmt>42650</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ENHANCE WATER QUALITY IN THE UMATILLA BASIN.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE UMATILLA BASIN WATERSHED FOUNDATION'S GOALS ARE TO ENHANCE WATER QUALITY AND WATER QUANTITY IN THE UMATILLA BASIN. THIS IS ACCOMPLISHED THROUGH LEADING AND COORDINATING THE ACTIVITIES OF VARIOUS GOVERNMENT AGENCIES AND PRIVATE AND PUBLIC GROUPS AND INDIVIDUALS. THE FOUNDATION PROVIDES FISCAL SERVICES TO THE UMATILLA BASIN WATERSHED COUNCIL.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>170926</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>177722</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>177722</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG BENNETT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOWELL SAYLOR</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH ANDERSON</PersonNm>
        <TitleTxt>TREASURER/SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEN THOMPSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARLISILE HARRISON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DOUG BENNETT</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1551</AddressLine1Txt>
          <CityNm>PENDLETON</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97801</ZIPCd>
        </USAddress>
        <PhoneNum>5412762190</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>291654</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>165351</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>171902</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100258</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>170926</CurrentTaxYearAmt>
        <TotalAmt>900091</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>291654</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>165351</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>171902</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100258</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>170926</CurrentTaxYearAmt>
        <TotalAmt>900091</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>900091</PublicSupportTotal170Amt>
      <TotalSupportAmt>900091</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 2,728 OFFICE EXPENSE 1,019 TRAVEL 1,031 MEALS 545 PROFESSIONAL DEVELOPMENT 785 INSURANCE 1,535 TOTAL 7,643</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>27,864 27,864 LESS ACCUMULATED DEPRECIATION 27,864 27,864 RECEIVABLES 4,000 0 TOTAL 4,000 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 988 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE UMATILLA BASIN WATERSHED FOUNDATION'S GOALS ARE TO ENHANCE WATER QUALITY AND WATER QUANTITY IN THE UMATILLA BASIN. THIS IS ACCOMPLISHED THROUGH LEADING AND COORDINATING THE ACTIVITIES OF VARIOUS GOVERNMENT AGENCIES AND PRIVATE AND PUBLIC GROUPS AND INDIVIDUALS. THE FOUNDATION PROVIDES FISCAL SERVICES TO THE UMATILLA BASIN WATERSHED COUNCIL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>