2025-01-23T10:39:17-05:00 2024-06-30 450491842 BLANKENSHIP CPA GROUP PLLC 2672 NORTH MT JULIET RD MT JULIET TN 371228015 990 2023-07-01 626047188 TENNESSEE WILDLIFE FEDERATION INC TENN 6153531133 300 ORLANDO AVENUE NASHVILLE TN 37209 MICHAEL BUTLER CEO 6153531133 2025-01-21 true true STEVEN D WARREN CPA P00921930 6158891153 2025-01-21 2023 2024-10-15 13:58:12Z MICHAEL BUTLER 300 ORLANDO AVENUE NASHVILLE TN 37209 5545380 false X WWW.TNWF.ORG X 1946 TN TO LEAD THE CONSERVATION, SOUND MANAGEMENT, AND WISE USE OF TENNESSEE'S WILDLIFE AND GREAT OUTDOORS. 22 22 34 3250 0 2627337 2480825 2303526 2621439 119494 412000 450536 28642 5500893 5542906 7525 3007200 0 2242147 2548569 0 556792 2524411 1794977 4774083 7350746 726810 -1807840 10469206 8153720 3903909 3375935 6565297 4777785 X LEADING THE CONSERVATION, SOUND MANAGEMENT, AND WISE USE OF TENNESSEE'S WILDLIFE AND GREAT OUTDOORS, TENNESSEE WILDLIFE FEDERATION ADVOCATES SOUND NATURAL RESOURCE POLICIES AND PROVIDES VARIOUS EDUCATIONAL PROGRAMS THAT PROMOTE THE UNDERSTANDING OF TENNESSEE'S ENVIRONMENT AND ENCOURAGES NATURAL RESOURCE CONSERVATION AND COMMUNITY PLANNING THAT BALANCES CONSERVATION NEEDS WITH SOUND ECONOMIC GROWTH. false false 4608237 3001050 2103285 LAND MANAGEMENT & RESORATION - STEWARDSHIP THE FEDERATION'S HABITAT CONSERVATION PROGRAM WAS ESTABLISHED IN 2012 AND HAS COMPLETED NUMEROUS RESTORATION PROJECTS. SEVENTEEN WETLAND RESTORATION PROJECTS TOTALING MORE THAN 1,200 ACRES ARE COMPLETE AND THREE OTHERS ARE IN VARIOUS STAGES OF PERMITTING. SIX STREAM RESTORATION PROJECTS TOTALING NEARLY ELEVEN MILES OF STREAM ARE NOW COMPLETE, AND THREE ARE IN VARIOUS STAGES OF PERMITTING. THERE ARE TWENTY FIVE ACTIVE FOREST RESTORATION PROJECTS TOTALING MORE THAN 15,000 ACRES, AND TWO GRASSLAND RESTORATION PROJECTS TOTALING MORE THAN 400 ACRES. COLLECTIVELY, THESE PROJECTS WILL IMPROVE HABITAT FOR WILDLIFE AND INCREASE PUBLIC ACCESS FOR RECREATION. - CONTINUED ON SCHEDULE O 1117235 6150 525996 YOUTH ENGAGEMENT - EDUCATION THE TENNESSEE SCHOLASTIC CLAY TARGET PROGRAM, DEDICATED TO SERVING AS AN INTRODUCTION TO AN OUTDOOR LIFESTYLE FOR YOUNG PEOPLE, HAD A VERY SUCCESSFUL YEAR WITH MORE THAN 1,700 PARTICIPATING. MORE THAN 1,200 OF THESE ATHLETES TOOK PART IN THE ANNUAL STATE SHOOT COMPETITION HELD EACH YEAR IN NASHVILLE, AND 283 COMPETED IN THE NATIONAL COMPETITION IN MARENGO, OHIO, WITH 20 FIRST PLACE FINISHERS AND 60 OTHER TOP FIVE FINISHERS. THE MAJORITY OF THE PRACTICE SEASON AND THE STATE SHOOT COMPETITION TAKES PLACE BETWEEN FEBRUARY AND JUNE. MANY OF THE TEAMS ARE SPONSORED BY SCHOOLS OR 4 -H CLUBS. - CONTINUED ON SCHEDULE O 457441 CONSERVATION POLICY & ADVOCACY SINCE 1946, WILDLIFE AND NATURAL RESOURCE-FOCUSED POLICY WORK HAS BEEN CENTRAL TO TENNESSEE WILDLIFE FEDERATION'S MISSION. THE FEDERATION IS A STRONG CONSERVATION POLICY LEADER IN THE STATE-WORKING WITH DECISION MAKERS AT THE GENERAL ASSEMBLY AND STATE AND FEDERAL NATURAL RESOURCE AGENCIES TO DEVELOP AND IMPROVE LEGISLATION THAT BENEFITS CONSERVATION IN TENNESSEE, THE SOUTHEAST, AND AT THE NATIONAL LEVEL. IT ALSO PLAYS A KEY ROLE IN STATEWIDE ADVOCACY-CONNECTING SPORTSMEN AND WOMEN, OUTDOOR BUSINESSES, LOCAL GOVERNMENT OFFICIALS, AND OTHER LIKE-MINDED ORGANIZATIONS TO SPEAK UP AS A UNIFIED VOICE FOR CONSERVATION. - CONTINUED ON SCHEDULE O 6182913 true true false true false false true false false true true false false false true true false true false false false false false false false false false true true true false false false false false false false false false false false false true true false false false true 72 0 true 34 true false false false false false false false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false TN X X X MICHAEL BUTLER 6153531133 300 ORLANDO AVENUE NASHVILLE TN 37209 MICHAEL BUTLER CEO 40.00 1.00 X 255893 0 11436 KENDALL MCCARTER CDO 40.00 X 256748 0 11388 CANDIDA SAKARAPANEE DEPUTY CHIEF 40.00 X 138956 0 6417 CHRISTOPHER ROBERTS DIR. OF CONS 40.00 X 110958 0 11101 JOHN WORTHEN DIRECTOR OF 40.00 X 104474 0 10519 ALLEN CARTER CHAIRMAN 2.00 X X 0 0 0 DEREK DC CURRY TREASURER 1.00 1.00 X X 0 0 0 BOBBY GOODE SECRETARY 1.00 1.00 X X 0 0 0 ALLEN COREY DIRECTOR 1.00 X 0 0 0 BRUCE FOX DIRECTOR 1.00 X 0 0 0 TROY GOLDSBY DIRECTOR 1.00 X 0 0 0 CRAIG CONNORS DIRECTOR 1.00 X 0 0 0 MARCUS DORTCH DIRECTOR 1.00 X 0 0 0 LYNN GAYDEN DIRECTOR 1.00 X 0 0 0 KATHY GRIFFIN DIRECTOR 1.00 X 0 0 0 DAN HAMMOND DIRECTOR 1.00 X 0 0 0 ROBERT LINEBERGER DIRECTOR 1.00 1.00 X 0 0 0 DON NALLS DIRECTOR 1.00 X 0 0 0 BILLY OEHMIG DIRECTOR 1.00 X 0 0 0 ELESHA REID DIRECTOR 1.00 X 0 0 0 DEBORAH DUNKLIN TIPTON DIRECTOR 1.00 X 0 0 0 TERRY LEWIS DIRECTOR 1.00 X 0 0 0 SAM MARS DIRECTOR 1.00 X 0 0 0 CHRIS NISCHAN DIRECTOR 1.00 1.00 X 0 0 0 BOBBY PIDGEON JR DIRECTOR 1.00 X 0 0 0 JOHN J ROSS DIRECTOR 1.00 X 0 0 0 RIC WOLBRECHT DIRECTOR 1.00 X 0 0 0 867029 50861 5 false true false CLEARWATER CONSERVATION REVIVAL LLC 160 TRINITY RD FRANKLIN TN 37067 WETLAND CREDITS 215040 SKYTEC LLC 722 OVERBRIDGE LN CHATTANOOGA TN 37405 CIVIL ENGINEER 213950 NASHVILLE GUN CLUB 1100 COUNTY HOSPITAL RD NASHVILLE TN 37218 SCTP EVENTS 162679 3 91367 1077970 1311488 1618 2480825 WETLAND MITIGATION INCOME 813312 1602450 1602450 YOUTH HUNTING PROGRAMS 813312 525996 525996 PROGRAM INCOME 813312 489993 489993 EASEMENT STEWARDSHIP 813312 3000 3000 2621439 412000 412000 20800 20800 20800 20800 10316 2474 7842 7842 5542906 2629281 432800 3001050 3001050 6150 6150 554463 371008 80139 103316 1701103 1152072 231395 317636 74298 39478 20882 13938 65540 35831 21170 8539 153165 87186 40878 25101 5005 2552 2453 18092 92 18000 127895 108393 19393 109 67172 59211 994 6967 89735 44134 34275 11326 27146 15446 5531 6169 40403 10126 27255 3022 141430 91392 19312 30726 3709 732 1908 1069 126740 81545 30775 14420 91541 64642 24355 2544 PROJECT DESIGN, MANAGEMEN 507175 507175 YOUTH ENGAGEMENT EVENTS 386077 355952 24679 5446 HFTH PROCESSING FEES 134080 134080 DUES AND FEES 22453 12598 3391 6464 6324 2068 4256 7350746 6182913 611041 556792 1668833 1463618 6540530 2337304 444079 302102 19859 163854 40475 297871 2818209 751142 317551 2067067 1373259 1456434 64620 65470 10469206 8153720 14998 439323 3141327 2550194 275418 747584 111000 3903909 3375935 X 6216038 4467040 349259 310745 6565297 4777785 10469206 8153720 -1807840 20328 X false true X true false X 2196503 2157682 1997328 2627337 2480825 11459675 2196503 2157682 1997328 2627337 2480825 11459675 953858 10505817 30428 5730 1535 119494 432800 589987 216700 253711 267364 303632 1041407 13091069 11582499 0.80250 0.77290 X PART II, LINE 10 1,041,407 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 134658 false false 134658 false SCHEDULE C, PART II-B, LINE 1 TENNESSEE WILDLIFE FEDERATION HAS CHAMPIONED MANY SUCCESSFUL EFFORTS IN CONSERVATION AND WILDLIFE MANAGEMENT BY EDUCATING DECISION MAKERS BY USING RESEARCH BASED FACTS AND SERVING AS THE VOICE OF REASON. AS A RESULT, THE FEDERATION HAS BEEN INSTRUMENTAL IN ISSUES REGARDING AIR AND WATER POLLUTION, ENDANGERED SPECIES PROTECTION, FOREST MANAGEMENT RESOURCE MANAGEMENT AND OTHER LEGISLATION THAT IMPACTS TENNESSEANS' OPPORTUNITY TO ENJOY THE GREAT OUTDOORS. THE FEDERATION DOES NOT CONTRIBUTE TO POLITICAL CAMPAIGNS OR SUPPORT SPECIFIC CANDIDATES. X 15 10242.66 1 true 120.00 18065 true 318186 9545 327731 318561 6109 6484 318186 366490 -3724 44205 318561 333472 33018 366490 342003 -8531 333472 0.12330 0.87670 true false 1500000 1500000 230923 122183 108740 1042786 610418 432368 44500 18541 25959 2067067 LAND HELD FOR OTHER 56000 WETLAND CREDIT DEPOSITS 55000 111000 X 5565708 20328 2474 22802 5542906 5542906 7353220 2474 2474 7350746 7350746 SCHEDULE D, PAGE 1, PART II, LINE 5 MONITORING IS THE REGULAR AND SYSTEMATIC GATHERING OF INFORMATION ABOUT CONSERVED PROPERTY TO DETECT CHANGES AND TO ENSURE THAT THE PROPERTY IS BEING USED IN ACCORDANCE WITH THE RESTRICTIONS PLACED ON IT AND/OR MANAGEMENT PLAN EACH PROPERTY PROTECTED BY A CONSERVATION EASEMENT IS MONITORED AT LEAST ONCE ANNUALLY IN A MANNER APPROPRIATE TO THE SIZE AND RESTRICTIONS OF THE PROPERTY BY TENNESSEE WILDLIFE FEDERATION (TWF) STAFF. AS A GENERAL RULE, THE BOARD OF DIRECTORS OF TWF WILL ENFORCE THE TERMS OF ITS CONSERVATION EASEMENTS, AND CONSISTENT WITH SUCH TERMS, SEEK TO REMEDY VIOLATIONS IN ORDER TO PROTECT THE CONSERVATION VALUES OF THE LAND. A SUSPECTED VIOLATION WILL BE REPORTED IMMEDIATELY TO THE CEO AND OTHER APPROPRIATE TWF STAFF. THE POTENTIAL VIOLATION WILL BE REVIEWED TO DETERMINE RESOLUTIONS AND DIRECTIVE GIVEN TO THE LANDOWNER FOR COMPLIANCE. IF THE LANDOWNER DOES NOT TAKE CORRECTIVE ACTION, THEN TWF MAY CONSIDER ENFORCEMENT OF THE EASEMENT THROUGH MEDIATION, ARBITRATION, LITIGATION, OR OTHER MEANS CONSISTENT WITH THE TERMS OF THE CONSERVATION EASEMENT. SCHEDULE D, PAGE 1, PART II, LINE 9 ACCOUNTING FOR EASEMENTS: TWF VALUES EASEMENTS AT ZERO. A CONSERVATION EASEMENT PROVIDES TWF WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. THE CONSERVATION EASEMENTS HELD BY THE ORGANIZATION ARE NOT RECOGNIZED AS ASSETS IN THE FINANCIAL STATEMENTS. ASSETS ARE DEFINED AS PROBABLY FUTURE ECONOMIC BENEFITS OBTAINED OR CONTROLLED BY AN ENTITY. THE ORGANIZATION DOES NOT BELIEVE THAT THE EASEMENTS MEET THE DEFINITION CRITERIA. THE COST OF OBTAINING CONSERVATION EASEMENTS IS EXPENSED WHEN THE EASEMENT IS ACQUIRED. SCHEDULE D, PAGE 3, PART X INCOME TAXES THE FEDERATION AND THE FOUNDATION ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION FILES AN ANNUAL INFORMATION RETURN (FORM 990) WITH THE US GOVERNMENT. AT JUNE 30, 2024, THE ORGANIZATION IS NO LONGER SUBJECT TO US TAX EXAMINATIONS OF THESE RETURNS BY TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2021. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS WHICH ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD NETTED AGAINST REVENUE PER 990 2,474 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD NETTED AGAINST REVENUE PER 990 2,474 false TN WILDLIFE FEDERATION FOUNDTION 300 ORLANDO AVENUE NASHVILLE TN 37209 621035438 501C3 3000000 OPERATING SUPPORT 1 SCHOLARSHIPS 11 6150 X true true X X X X false false false false false false false false false MICHAEL BUTLER CEO 199113 56780 10351 1085 267329 KENDALL MCCARTER CDO 201168 55580 10303 1085 268136 SCHEDULE J, PAGE 1, PART I, LINE 1A THE CDO IS STATIONED OUTSIDE OF NASHVILLE. HE IS PROVIDED A HOUSING STIPEND WHICH COVERS A PORTION OF A SECONDARY RESIDENCE IN NASHVILLE AND PROVIDES A COST SAVINGS TO THE FEDERATION WHEN HE COMES TO NASHVILLE FOR FEDERATION RELATED DUTIES. FORM 990 - ORGANIZATION'S MISSION LEADING THE CONSERVATION, SOUND MANAGEMENT, AND WISE USE OF TENNESSEE'S WILDLIFE AND GREAT OUTDOORS, TENNESSEE WILDLIFE FEDERATION ADVOCATES SOUND NATURAL RESOURCE POLICIES AND PROVIDES VARIOUS EDUCATIONAL PROGRAMS THAT PROMOTE THE UNDERSTANDING OF TENNESSEE'S ENVIRONMENT AND ENCOURAGES NATURAL RESOURCE CONSERVATION AND COMMUNITY PLANNING THAT BALANCES CONSERVATION NEEDS WITH SOUND ECONOMIC GROWTH. FORM 990, PART III FIRST ACCOMPLISHMENT LAND MANAGEMENT & RESORATION - STEWARDSHIP THE FEDERATION'S HABITAT CONSERVATION PROGRAM WAS ESTABLISHED IN 2012 AND HAS COMPLETED NUMEROUS RESTORATION PROJECTS. SEVENTEEN WETLAND RESTORATION PROJECTS TOTALING MORE THAN 1,200 ACRES ARE COMPLETE AND THREE OTHERS ARE IN VARIOUS STAGES OF PERMITTING. SIX STREAM RESTORATION PROJECTS TOTALING NEARLY ELEVEN MILES OF STREAM ARE NOW COMPLETE, AND THREE ARE IN VARIOUS STAGES OF PERMITTING. THERE ARE TWENTY FIVE ACTIVE FOREST RESTORATION PROJECTS TOTALING MORE THAN 15,000 ACRES, AND TWO GRASSLAND RESTORATION PROJECTS TOTALING MORE THAN 400 ACRES. COLLECTIVELY, THESE PROJECTS WILL IMPROVE HABITAT FOR WILDLIFE AND INCREASE PUBLIC ACCESS FOR RECREATION. HUNTERS FOR THE HUNGRY, NOW IN ITS 27TH YEAR, HAS BECOME ONE OF THE TOP TEN PROGRAMS OF ITS KIND IN THE NATION. IN THAT TIME, IT HAS COLLECTED NEARLY 2.5 MILLION POUNDS OF DONATED VENISON, PROVIDING MORE THAN 9.9 MILLION MEALS THROUGH PARTNERSHIPS WITH FOOD BANKS AND SOUP KITCHENS. TENNESSEE HUNTERS FOR THE HUNGRY IS VIEWED AS A NATIONAL LEADER, CREATING THE NATIONWIDE NETWORK, AMERICAN SPORTSMEN'S HUNGER RELIEF ALLIANCE (ASHRA), NOW WITH 28 STATES PARTICIPATING. SECOND ACCOMPLISHMENT YOUTH ENGAGEMENT - EDUCATION THE TENNESSEE SCHOLASTIC CLAY TARGET PROGRAM, DEDICATED TO SERVING AS AN INTRODUCTION TO AN OUTDOOR LIFESTYLE FOR YOUNG PEOPLE, HAD A VERY SUCCESSFUL YEAR WITH MORE THAN 1,700 PARTICIPATING. MORE THAN 1,200 OF THESE ATHLETES TOOK PART IN THE ANNUAL STATE SHOOT COMPETITION HELD EACH YEAR IN NASHVILLE, AND 283 COMPETED IN THE NATIONAL COMPETITION IN MARENGO, OHIO, WITH 20 FIRST PLACE FINISHERS AND 60 OTHER TOP FIVE FINISHERS. THE MAJORITY OF THE PRACTICE SEASON AND THE STATE SHOOT COMPETITION TAKES PLACE BETWEEN FEBRUARY AND JUNE. MANY OF THE TEAMS ARE SPONSORED BY SCHOOLS OR 4 -H CLUBS. THE FEDERATION'S HUNTING AND FISHING ACADEMY PROVIDES COMPREHENSIVE, IMMERSIVE EXPERIENCES IN TENNESSEE TO TEACH AND HONE THE OUTDOOR SKILLS NEEDED TO GO AND ENJOY HUNTING AND FISHING FOR A LIFETIME. MORE THAN SIMPLE HUNTING OR FISHING EVENTS, THE ACADEMY PROVIDES ENGAGING, HANDS-ON INSTRUCTION AND VIRTUAL LEARNING EXPERIENCES IN THE ART OF BEING AN OUTDOORSMAN IN ORDER TO MENTOR FIRST-TIME AND NOVICE HUNTERS AND ANGLERS OF ALL AGES. MORE THAN 170 VOLUNTEER MENTORS, ALSO CALLED HUNT MASTERS, ARE NOW TRAINED TO FACILITATE THE EFFORT. UTILIZING PRE AND POST EVENTS SURVEYS, THE ACADEMY IS WELL EQUIPPED TO TRACK THE GROWTH OF PARTICIPANTS AFTER EACH EVENT. ACCORDING TO SURVEY RESULTS, PARTICIPANTS ARE CONSISTENTLY REPORTING AN INCREASE IN THEIR CONFIDENCE AND SKILLS REGARDING HUNTING AND FISHING, WHILE ALSO STRONGLY INDICATING THE LIKELIHOOD OF THEM CONTINUING TO HUNT OR FISH INCREASED AFTER ATTENDING AN EVENT. THIRD ACCOMPLISHMENT CONSERVATION POLICY & ADVOCACY SINCE 1946, WILDLIFE AND NATURAL RESOURCE-FOCUSED POLICY WORK HAS BEEN CENTRAL TO TENNESSEE WILDLIFE FEDERATION'S MISSION. THE FEDERATION IS A STRONG CONSERVATION POLICY LEADER IN THE STATE-WORKING WITH DECISION MAKERS AT THE GENERAL ASSEMBLY AND STATE AND FEDERAL NATURAL RESOURCE AGENCIES TO DEVELOP AND IMPROVE LEGISLATION THAT BENEFITS CONSERVATION IN TENNESSEE, THE SOUTHEAST, AND AT THE NATIONAL LEVEL. IT ALSO PLAYS A KEY ROLE IN STATEWIDE ADVOCACY-CONNECTING SPORTSMEN AND WOMEN, OUTDOOR BUSINESSES, LOCAL GOVERNMENT OFFICIALS, AND OTHER LIKE-MINDED ORGANIZATIONS TO SPEAK UP AS A UNIFIED VOICE FOR CONSERVATION. HISTORICALLY, THIS HAS INCLUDED SUCH SUCCESSES AS FORMING THE TENNESSEE WILDLIFE RESOURCES AGENCY (1949); SECURING THE PASSAGE OF THE TENNESSEE WATER POLLUTION CONTROL ACT (1972), THE U.A. MOORE WETLANDS ACQUISITION FUND (1986), AND THE SOLID WASTE MANAGEMENT ACT (1991); LEADING THE PASSAGE OF THE RIGHT TO HUNT AND FISH CONSTITUTIONAL AMENDMENT (2010); PLAYING AN IMPORTANT ADVOCACY AND GRASSROOTS ROLE IN THE REINTRODUCING ELK; AND PROTECTING NATIVE WILDLIFE, SUCH AS DEER, FROM CAPTIVE DEER FARMING PRACTICES. MORE RECENTLY, THE FEDERATION'S WORK HAS BEEN INTEGRAL TO SECURING CRITICALLY-NEEDED FEDERAL APPROPRIATIONS FOR INVASIVE CARP CONTROL; ENGAGING THE SPORTING COMMUNITY ON ISSUES IMPACTING RECREATION AND LAND USE; INFLUENCING POLICY TO PROMOTE THE BALANCED RECREATIONAL USE OF TENNESSEE RIVERS; HELPING PASS LANDMARK FEDERAL LEGISLATION FOR HABITAT AND PUBLIC LANDS, LIKE THE GREAT AMERICAN OUTDOORS ACT; AND ELEVATING AWARENESS ABOUT THREATS TO THE STATE'S HEALTHY AND ABUNDANT WATERS FOR FISH, WILDLIFE AND PEOPLE. FORM 990, PAGE 6, PART VI, LINE 11B UPON RECEIPT OF THE FINAL DRAFT FROM THE TAX PREPARER, THE DRAFT IS SENT TO THE EXECUTIVE STAFF AND BOARD OF DIRECTORS FOR A REVIEW OF UP TO 10 DAYS DURING WHICH TIME COMMENTS, EDITS, AND QUESTIONS ARE PROCESSED. AT THE END OF 10 DAYS OR AFFIRMATION FROM ALL REVIEWERS WHICHEVER IS FIRST, THE FINAL RETURN IS COMPLETED AND IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR IS REQUIRED TO (1) COMPLETE THE FEDERATION DISCLOSURE FORM DURING THE FIRST MEETING IN THE FIRST QUARTER OF EACH NEW CALENDAR YEAR, OR, IF A NEW DIRECTOR IS NOT PRESENT AT THE AFOREMENTIONED MEETING, THEN AS PART OF THEIR ORIENTATION PROCESS WHERE THEY ALSO ARE PROVIDED A COPY OF THE COI POLICY AND AN EXPLANATION OF THE SAME; AND (2) DISCLOSE AND OBTAIN A DECISION FROM THE BOD WHENEVER THE DIRECTOR BELIEVES AN ACTION OR ACTIVITY ON THEIR PART MAY EITHER BE A CONFLICT OF INTEREST OR GIVE THE APPEARANCE OF BEING A CONFLICT OF INTEREST. ANY DIRECTOR WHO KNOWINGLY OR UNWITTINGLY FAILS TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST AND IS LATER FOUND TO HAVE ONE IS SUBJECT TO DISCIPLINARY ACTION, UP TO AND INCLUDING EXPULSION FROM THE BOD. FORM 990, PAGE 6, PART VI, LINE 15A ANNUALLY, THE BOARD CHAIRMAN COMPLETES A FORMAL REVIEW OF THE CEO'S AND CDO'S PERFORMANCE. THE RESULTS OF CEO AND CDO PERFORMANCE REVIEWS ARE PROVIDED TO THE COMPENSATION COMMITTEE FOR DISCUSSIONS RELATED TO CEO AND CDO COMPENSATION. THE COMPENSATION COMMITTEE ALSO REVIEWS RECENT SALARY SURVEYS OF NONPROFIT ORGANIZATIONS FOR EVALUATION OF THE CEO AND CDO SALARIES. APPLICABLE SALARY INCREASES ARE APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B THE CEO AND CDO ANNUALLY REVIEW THE ORGANIZATION'S STAFF. THESE REVIEWS INCLUDE THE CONSIDERATION OF COMPENSATION LEVELS AND, IF NECESSARY OR WARRANTED, THE ADJUSTMENT OF THOSE LEVELS. TWF'S HUMAN RESOURCES DEPARTMENT COMPILES BENCHMARK SALARY DATA FOR MANAGERIAL USE DURING THE REVIEW PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST AND VIA THE FEDERATION'S GIVING MATTERS AND GUIDESTAR PUBLIC PROFILES. 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