2025-11-17T11:12:21-06:00 2025-03-31 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2024-04-01 621709756 CUMBERLAND RIVER COMPACT INC CUMB 6158371151 1320 ADAMS ST 1040 NASHVILLE TN 37208 MEKAYLE HOUGHTON EXECUTIVE DIRECTOR 6158371151 2025-11-14 1 1 MICHAEL MCKERLEY CPA P00037316 6152960500 2025-11-14 2024 2025-03-06 01:10:19Z X MEKAYLE HOUGHTON 1320 ADAMS ST 1040 NASHVILLE TN 37208 9676406 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 44 1343 0 0 1175260 1472830 5619501 6616642 1746089 1571403 -72579 -70431 8468271 9590444 0 0 0 0 1339335 1870523 0 0 193705 5336887 4797330 6676222 6667853 1792049 2922591 32809909 35943066 27728684 27866845 5081225 8076221 TO ENHANCE THE HEALTH AND ENJOYMENT OF THE CUMBERLAND RIVER AND ITS TRIBUTARIES THROUGH EDUCATION, COLLABORATION AND ACTION. 0 0 3061804 4499710 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. 2108963 2711963 URBAN WATERS WORKS TO IMPROVE INFRASTRUCTURE OF STORMWATER RUNOFF BY PLANTING TREES AND BUILDING RAIN GARDENS. 225443 123927 OUTREACH AND EDUCATION IS ACHIEVED THROUGH SPECIAL SCHOOL PROGRAMS AND REGULAR RIVER TALK PROGRAMS WHICH SEEK TO EDUCATE THE PUBLIC ABOUT WATERSHED STEWARDSHIP. 277324 770653 277324 770653 5673534 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 0 0 0 0 0 0 0 0 0 1 25 0 1 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 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 1320 ADAMS STREET 1040 NASHVILLE TN 37208 CHRIS CANNON CHAIR 1.00 X X 0 0 0 ART REBROVICK DIRECTOR 0.50 X 0 0 0 CRAIG PHILIP DIRECTOR 0.50 X 0 0 0 KIM BAILEY DIRECTOR 0.50 X 0 0 0 TREANOR GRANBERY DIRECTOR 0.50 X 0 0 0 MARK MCDONALD DIRECTOR 0.50 X 0 0 0 MICHELLE SCOPEL DIRECTOR 0.50 X 0 0 0 VENA JONES DIRECTOR 0.50 X 0 0 0 SCOTT GAIN DIRECTOR 0.50 X 0 0 0 ANNE HOOS DIRECTOR 0.50 X 0 0 0 ANNE WALKER HARRISON DIRECTOR 0.50 X 0 0 0 JOHN STONE VICE CHAIR 1.00 X X 0 0 0 TIFFANY WILMOT DIRECTOR 0.50 X 0 0 0 TIM HODGES DIRECTOR 0.50 X 0 0 0 READ TALLEY TREASURER 1.00 X X 0 0 0 PAUL STUMB DIRECTOR 0.50 X 0 0 0 DANNY KINGINS DIRECTOR 0.50 X 0 0 0 TOM MOTZNY DIRECTOR 0.50 X 0 0 0 ELIZABETH FLORY SECRETARY 1.00 X X 0 0 0 MELANIE BAKER DIRECTOR 0.50 X 0 0 0 MEKAYLE HOUGHTON EXECUTIVE DIRECTOR 40.00 X 153092 0 21139 153092 0 21139 1 0 1 0 ECOSYSTEM PLANNING & RESTORATION LLC 17575 N ELDRIDGE PKWY BLDG C TOMBALL TX 773778004 CONSULTING 961250 ALLISON L REYNOLDS CPA 3664 LIBERTY HILL RD ALEXANDRIA TN 37012 ACCOUNTING 132657 TROLLEY BARNS PARTNERS LLC PO BOX 22149 NASHVILLE TN 37210 CONSULTING 114962 3 109548 256392 1106890 1472830 STREAM RESTORATION & I 900099 3010279 3010279 URBAN WATERS 900099 2711783 2711783 OTHER PROGRAM INCOME 900099 770653 770653 OUTREACH AND EDUCATION 900099 123927 123927 6616642 1573425 1489431 83994 2022 -2022 -2022 -2022 7595 109548 83940 -76345 -76345 5914 0 5914 180 5734 9590444 8106253 0 11361 X 158528 116787 28832 12909 1442988 1065834 260580 116574 24648 18159 4483 2006 125608 92534 22845 10229 118751 87424 21562 9765 96616 95896 720 102975 102975 2968118 2947118 19460 1540 46522 19141 18216 9165 1099147 1060007 22149 16991 164409 164409 462 421 41 53358 46983 5719 656 53083 49281 3802 81451 24061 57390 REPAIRS & MAINTENANCE 77101 24990 52111 EQUIPMENT RENTAL 26274 25319 955 DUES AND SUBSCRIPTIONS 13985 13985 OTHER FUNDRAISING EXPEN 13829 13829 6667853 5673534 800614 193705 114605 51812 27695936 28929362 281698 527207 253166 484641 3205 112685 150560 398257 110106 185800 288151 4062670 4296446 100144 1214887 32809909 35943066 326985 2501418 24150540 27401699 1214887 27728684 27866845 X 5081225 7370859 705362 5081225 8076221 32809909 35943066 2922591 72405 0 X 0 1 X 1 0 X 1772658 905982 774001 1175260 1472830 6100731 1772658 905982 774001 1175260 1472830 6100731 894240 5206491 37043 33309 28157 117518 83994 300021 6400752 22005982 0.81340 0.76400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 9 97042.00 1 1 100.00 2500 38700 38700 147093 36901 110192 212464 73205 139259 288151 DEFERRED LEASE LIABILITY 1214887 1214887 X 9886958 72405 140169 83940 296514 9590444 0 9590444 6891962 140169 83940 224109 6667853 0 6667853 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, 2025, THE ORGANIZATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 83,940. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 83,940. 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. DRAGON BOAT FESTIVAL 89593 89593 1319 62185 HELLBENDER 27550 19955 7595 6454 2500 11482 117143 109548 7595 7773 2500 73667 83940 -76345 0 0 0 0 0 0 0 0 0 MEKAYLE HOUGHTON EXECUTIVE DIRECTOR 153092 0 0 0 0 0 21139 0 0 0 174231 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JAKE MCDONALD IS THE SON OF MARK MCDONALD. 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 0. MANAGEMENT AND GENERAL EXPENSES 19,460. FUNDRAISING EXPENSES 1,540. TOTAL EXPENSES 21,000. ILF PROGRAM COSTS: PROGRAM SERVICE EXPENSES 2,947,118. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,947,118.