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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS 14,790</ExplanationTxt>
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        <FormAndLineReferenceDesc>SUPPLEMENTAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE A, PART I, REASON FOR PUBLIC CHARITY STATUS, CHANGED IN 2023: COQUILLE WATERSHED ASSOCIATION FILED 990S IN THE PAST WITH SCHEDULE A, PAGE 1, PART I, BOX 10 CHECKED FOR A 509(A)(2) NONPROFIT ORGANIZATION RATHER THAN BOX 7 FOR SECTION 170(B)(1)(A)(VI) NONPROFIT ORGANIZATION AS NOTED ON THE ENTITY'S IRS DETERMINATION LETTER DATED FEBRUARY 27, 1996. ACCORDINGLY, SCHEDULE A PART II WAS NOT COMPLETED IN THE PAST, RATHER SCHEDULE A PART III WAS COMPLETED INSTEAD. THIS WAS CORRECTED IN THIS 2023 990 USING HISTORICAL FINANCIAL AMOUNTS REPORTED IN PART III PREVIOUSLY NOW REPORTED IN PART II. COQUILLE WATERSHED ASSOCIATION RECEIVED 97.33% OF ITS SUPPORT FROM GOVERNMENTAL ENTITIES (FEDERAL, STATE, LOCAL) IN THE FORM OF GRANTS AND SOME CONTRACTS IN 2023. PAST YEARS ARE SIMILAR WITH THE VAST MAJORITY OF FUNDING PROVIDED BY GOVERNMENTAL ENTITIES. THE ERROR WAS NOTED AND CORRECTED WHEN A NEW PUBLIC ACCOUNTING FIRM WAS ENGAGED TO PERFORM THE 2023 FEDERAL SINGLE AUDIT ENGAGEMENT INCLUDING PREPARATION OF FORM 990 AND THE STATE RETURN.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>COQUILLE WATERSHED ASSOCIATION (COQWA) WORKS COLLABORATIVELY WITH COMMUNITIES AND LANDOWNERS TO DEVELOP AND IMPLEMENT VOLUNTARY WATERSHED RESTORATION, ENHANCEMENT, AND COMMUNITY ENGAGEMENT ACTIVITIES THAT PROMOTE HEALTHY AND RESILIENT ECOSYSTEMS AND ECONOMIES IN THE COQUILLE WATERSHED. ESTABLISHED IN 1994 BY LOCAL CITIZENS CONCERNED ABOUT THE HEALTH OF THE WATERSHED AND ITS NATURAL RESOURCES, COQWA ESTABLISHES PROGRAMS IN RESTORATION, MONITORING, NOXIOUS WEED ABATEMENT, AND EDUCATION THAT ARE VALUED AND SUPPORTED THROUGHOUT THE WATERSHED. COQWA SERVES ALL COMMUNITIES IN THE COQUILLE WATERSHED WHICH IS PRIMARILY LOCATED IN COOS AND CURRY COUNTIES IN THE SOUTHWEST CENTRAL COAST AREA OF OREGON. COQWA FUNDS ITS MANY PROJECTS PRIMARILY FROM FEDERAL, STATE, LOCAL GRANTS, AND CONTRACTS INCLUDING FUNDS FROM THE U.S. FISH AND WILDLIFE SERVICE, U.S. FOREST SERVICE, U.S. BUREAU OF LAND MANAGEMENT, OREGON DEPARTMENTS OF AGRICULTURE AND ENVIRONMENTAL QUALITY, COQUILLE INDIAN TRIBE, AND NONPROFITS SUCH AS THE WILD RIVERS COAST ALLIANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS ARE PRIMARILY BOARD DIRECTORS WHO VOLUNTEER THEIR TIME TO SET POLICIES AND DIRECT THE ORGANIZATION IN ITS OPERATIONS. SOME BOARD DIRECTORS ALSO PERFORM THE EXECUTIVE DIRECTOR DUTIES WHEN THE EXECUTIVE DIRECTOR POSITION IS UNFILLED OR THE EXECUTIVE DIRECTOR IS ABSENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>COQWA WORKS WITH RANCHERS, FARMERS, TIMBER COMPANIES, COQUILLE INDIAN TRIBE, CIVIC GROUPS, THE PORTS OF COQUILLE AND BANDON TO ACCOMPLISH WATERSHED PROJECTS. THE COQUILLE WATERSHED IS A 1,089 SQUARE MILE AREA PRIMARILY IN COOS AND PORTIONS OF CURRY AND DOUGLAS COUNTIES. WATERSHED PROJECTS ARE CATEGORIZED INTO THREE PROGRAM AREAS DESCRIBED BELOW. RESTORATION PROGRAM PROVIDES HABITAT FOR SALMON, STEELHEAD, OTHER FISH AND WILDLIFE, DRINKING WATER FOR THE COMMUNITIES IN THE WATERSHED, AND SUPPORTS AGRICULTURE, TIMBER, AND RECREATIONAL USES SUCH AS FISHING. MANY PROJECTS ADDRESS HABITAT COMPLEXITY, CONNECTIVITY ISSUES, FISH BARRIERS, WATER QUALITY, RIPARIAN DEGRADATION, AND EROSION ISSUES WITH THE GOAL OF ENHANCING FISH HABITAT, WILDLIFE RESOURCES, WHILE IMPROVING WORKING LANDSCAPES. MONITORING PROGRAM INCLUDES BASIN ASSESSMENTS USING STREAM AND ROAD SURVEYS. STREAM SURVEYS DETERMINE HABITAT QUALITY, AND THE QUANTITY OF FISH AND OTHER STREAM WILDLIFE. ROAD SURVEYS IDENTIFY SOURCES OF SEDIMENT IN THE BASIN, AND DETECT FAILING ROAD COMPONENTS TO PREVENT MASS LOADING OF SEDIMENT INTO STREAMS. BASIN ASSESSMENTS PRODUCE PROJECTS THAT HAVE THE GREATEST IMPACT ON STREAM HEALTH FOR SALMON HABITAT SUCH AS IN-STREAM WOOD PLACEMENT, RIPARIAN PLANTINGS, FISH PASSAGE (CULVERT REPLACEMENT), SEDIMENT ABATEMENT THROUGH WATER BARS AND CROSS DRAINS. THE MONITORING PROGRAM ALSO INCLUDES RESTORATION EFFECTIVENESS MONITORING CONSISTING OF TWO MAIN MONITORING PROJECTS, THE WINTER LAKE EFFECTIVENESS MONITORING WHICH IS THE LARGEST TIDE GATE REPLACEMENT PROJECT ALONG THE OREGON COAST, PAIRING AGRICULTURAL PRODUCTION WITH IMPROVED COHO SALMON OVERWINTERING. THE LOWER COQUILLE TIDE GATE AND FISH PASSAGE MONITORING PROJECT RELIES ON EXTENSIVE FISH TRAPPING AND COLLABORATION WITH OREGON DEPARTMENT OF FISH AND WILDLIFE (ODFW) TO INSTALL PASSIVE INTEGRATED TRANSPONDER (PIT) ANTENNAS AT THE TIDE GATES OF WINTER LAKE, SEESTROM, COCHRAN, AND COALEDO PROJECT SITES, GATHERING DATA, AND THEN CONDUCTING IN-DEPTH STATISTICAL ANALYSIS OF THE RESULTS IN MONITORING REPORTS FOUND ON COQWA'S WEBSITE. EDUCATION AND OUTREACH PROGRAM SEEKS TO EDUCATE COMMUNITIES, BUSINESSES INCLUDING FARMS AND RANCHES ABOUT THE IMPORTANCE OF IMPROVING AND MAINTAINING THE COQUILLE WATERSHED ENVIRONMENT, AND WATER QUALITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. ONCE COMPLETED BY THE CPA THE 990 IS EMAILED TO THE EXECUTIVE DIRECTOR WHO PROVIDES THE FORM TO THE EXECUTIVE COMMITTEE WHICH CONSISTS OF THE BOARD OFFICERS (PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, RESOURCE/OUTREACH OFFICER). THE COMMITTEE REVIEWS THE 990, INFORMS THE CPA OF ANY QUESTIONS OR CORRECTIONS AND THEN APPROVES ANY REVISIONS. THE FINAL REVISED 990 IS APPROVED FOR FILING AND IS EMAILED TO THE REMAINING BOARD DIRECTORS EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS COMPLETES A CONFLICT OF INTEREST FORM UPON JOINING THE BOARD AND ANNUALLY. ANY POTENTIAL CONFLICTS ARE NOTED AND DISCUSSED AT THE NEXT BOARD MEETING. IF CONFLICTS ARE DEEMED VALID THE BOARD DIRECTOR INVOLVED RECUSES HIM/HERSELF FROM ALL RELATED DISCUSSIONS AND VOTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND OFFICE MANAGER ARE PAID WAGES BASED ON COMPENSATION PAID FOR THE SAME OR EQUIVALENT POSITIONS AT OTHER AREA NONPROFIT ORGANIZATIONS DETERMINED BY A PHONE OR EMAIL SURVEY WHEN HIRING FOR THESE POSITIONS. ANNUAL PAY INCREASES ARE DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS AS WELL BASED ON EMPLOYEE PERFORMANCE AND COMPARABILITY DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER OFFICERS OR BOARD DIRECTORS ARE PAID ANY WAGES UNLESS SUBSTITUTING FOR THE EXECUTIVE DIRECTOR OR OFFICE MANAGER. IF THAT HAPPENS THE BOARD DIRECTOR INVOLVED RESIGNS FROM THE BOARD OF DIRECTORS DURING HIS/HER PERIOD OF EMPLOYMENT AT COQWA.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>SOME GOVERNING DOCUMENTS ARE AVAILABLE ON COQWA'S WEBSITE AT COQUILLEWATERSHED.ORG. FORM 990S ARE ALSO AVAILABLE AT GUIDESTAR.ORG. OTHER DOCUMENTS ARE AVAILABLE BY ADVANCE WRITTEN REQUEST TO THE OFFICE MANAGER AT THE ADDRESS LISTED ON THIS RETURN.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTING 0 14,503 0 WEBSITE AND IT 0 4,621 0 CONTRACT SERVICES 958,377 0 0 TOTAL 958,377 19,124 0</ExplanationTxt>
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</Return>