2025-10-30T13:23:14-04:00 2024-12-31 201567266 HOLLOWAY & ASSOCIATES LLC CPA'S 733 HIGHWAY 101 FLORENCE OR 974397626 990 2024-01-01 931234456 SIUSLAW WATERSHED COUNCIL INC SIUS 5412683044 P O BOX 422 MAPLETON OR 97453 CAROLLEE HOWES VICE-CHAIR 5412683044 2025-10-28 true true KARLA D HOLLOWAY P00516986 5419973434 2025-10-30 2024 2025-03-06 01:10:19Z MARGARET CORVI 3757 US 101 FLORENCE OR 97439 1325596 false X WWW.SIUSLAW.ORG X 1997 OR TO SUPPORT SOUND ECONOMIC, SOCIAL AND ENVIRONMENTAL USES OF NATURAL & HUMAN RESOURCES IN THE SIUSLAW RIVER BASIN. 11 11 0 120 0 1813100 1322049 0 60 2482 9202 1065 1822362 1325596 0 0 0 0 0 1437750 1210179 1437750 1210179 384612 115417 518607 567148 137865 518607 429283 TO SUPPORT SOUND ECONOMIC, SOCIAL AND ENVIRONMENTAL USES OF NATURAL & HUMAN RESOURCES IN THE SIUSLAW RIVER BASIN. false false 1197353 IN 2024, THE SIUSLAW WATERSHED COUNCIL PERFORMED WORK ON OVER 35 ACTIVELY FUNDED PROJECTS MEETING OUR STATED MISSION. APPROXIMATELY 120 VOLUNTEERS CONTRIBUTED OVER 4,000 HOURS OF SERVICE RELATED TO OUR PROJECTS. SIUSLAW WATERSHED COUNCIL PROJECTS PROVIDED LOCAL JOBS AND WORK FOR LOCAL ENGINEERS, CONTRACTORS, AND CAMP COUNSELORS. THE ORGANIZATION ISSUED REGULAR PUBLICATIONS AND HELD REGULAR MEETINGS OPEN TO THE PUBLIC, BOTH IN PERSON AND REMOTELY. NATIVE PLANT PROGRAMS: MORE THAN 10,000 NATIVE PLANTS WERE DISTRIBUTED TO 121 PARTICIPANTS THROUGH OUR NATIVE PLANT DISTRIBUTION PROGRAM. OVER 14,000 WILLOW STAKES WERE HARVESTED FOR RESTORATION WORK. 1,328 TREES AND PLANTS WERE PLANTED ON PRIVATE AND PUBLIC LAND. RESTORATION HIGHLIGHTS: PARTICIPATED IN THE IMPLEMENTATION OF A 180-ACRE TIDAL WETLAND RESTORATION PROJECT AT HAICH IKT'AT'UU IN THE SIUSLAW RIVER ESTUARY, IN COOPERATION WITH THE CONFEDERATED TRIBES OF COOS, LOWER UMPQUA, AND SIUSLAW INDIANS, AND WITH THE LANDOWNER, MCKENZIE RIVER TRUST. LED IMPLEMENTATION OF THE WEST FORK DEADWOOD CREEK LARGE WOOD PLACEMENT PROJECT WHICH UTILIZED A CHINOOK HELICOPTER TO PLACE LARGE WOODY DEBRIS MATERIAL INTO THE CREEK FOR THE PURPOSE OF ENHANCING INSTREAM COMPLEXITY AND NATURAL HABITAT FORMING PROCESSES ASSOCIATED WITH SALMONID SPAWNING AND REARING. PERFORMED SPAWNING SURVEYS ON 5.2 STREAM MILES ACROSS 5 DIFFERENT STREAMS. COMMUNITY OUTREACH, RECREATION AND EDUCATION:PARTNERED WITH A BROAD RANGE OF ORGANIZATIONS ON 25 FIELD TRIPS PROVIDING AN OPPORTUNITY FOR 835 STUDENTS TO CONNECT WITH AND LEARN FROM NATURAL RESOURCE PROFESSIONALS. CONDUCTED FREE WEEK-LONG WATERSHED CAMP SUMMER PROGRAM FOR 50 ELEMENTARY AND MIDDLE SCHOOL STUDENTS AND WILDERNESS WEEKEND FOR 9 HIGH-SCHOOL STUDENTS HELPING LOCAL YOUTH BUILD A SENSE OF PLACE AND STEWARDSHIP IN THE SIUSLAW WATERSHED.HELD 8 COMMUNITY EVENTS REACHING A TOTAL OF 119 LOCAL COMMUNITY MEMBERS WHO LEARNED HOW TO FORAGE FOR MUSHROOMS, PULLED INVASIVE SCOTCH BROOM, AND MORE. 1197353 true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 14 0 0 false false false false false false false false X 11 11 false false false false true true false true true false false false true true true true false true false false OR X LINDA POPPENHEIMER 5412683044 P O BOX 422 MAPLETON OR 97453 X MARGARET CORVI CHAIR 2.00 2.00 X X 0 0 0 CAROLLEE HOWES VICE-CHAIR 2.00 2.00 X 0 0 0 RODGER BENNETT TREASURER 2.00 2.00 X X 0 0 0 WENDY FARLEY-CAMPBELL SECRETARY 2.00 2.00 X X 0 0 0 JIM GRANO DIRECTOR POS 1.00 1.00 X X 0 0 0 KEVIN CARROLL DIRECTOR POS 1.00 1.00 X 0 0 0 BECKY GOEHRING DIRECTOR POS 1.00 1.00 X 0 0 0 NOELLE WINDESHEIM DIRECTOR POS 1.00 1.00 X 0 0 0 ROSEMARY PAZDRAL DIRECTOR POS 1.00 1.00 X 0 0 0 AMY TREGONING DIRECTOR POS 1.00 1.00 X 0 0 0 ROBERT CARP DIRECTOR POS 1.00 1.00 X 0 0 0 LES FETTER PAST PRESIDE X 0 0 0 false false false 1276569 45480 13743 1322049 2482 2482 REIMBURSED EXPENSE 1065 1065 1065 1325596 3547 X 10213 10213 1102210 1102210 2358 2358 11322 11322 7620 7620 16449 16449 1587 1332 255 8185 8185 PROJECT SUPPLIES 48359 48359 MEMBERSHIPS AND DUES 1106 1106 FILING FEES 660 660 BANK CHARGES 110 110 1210179 1197353 12826 0 447967 318594 70640 81719 166835 518607 567148 127212 10653 0 137865 X 195502 133823 323105 295460 518607 429283 518607 567148 X 115417 -204741 X X true false X 1070247 796827 740526 1813100 1322049 5742749 1070247 796827 740526 1813100 1322049 5742749 729318 5013431 1032 1034 771 2837 2052 -6 939 2985 5748571 13024 0.87210 0.99440 X PART II, LINE 10 OTHER INCOME 2,985 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED ACCRUED BENEFITS PTO 10653 10653 FORM 990, PAGE 6, PART VI, LINE 6 THERE IS ONE CLASS OF MEMBERSHIP. MEMBERSHIP IS OPEN TO THE PUBLIC WHO LIVE IN THE COUNCIL AREA AND/OR HAVE AN INTEREST IN PARTICIPATING IN THE COUNCIL AND WHO HAVE PAID ANNUAL DUES. FORM 990, PAGE 6, PART VI, LINE 7A A LEADERSHIP BODY SHALL BE CONFIRMED ANNUALLY, BY CONCENSUS OF THE MEMBERS OF THE SIUSLAW WATERSHED COUNCIL. VACANT POSITIONS MAY BE FILLED AT ANY GENERAL MEMBERSHIP MEETING. THE LEADERSHIP BODY SHALL COLLECTIVELY REPRESENT THE TYPES OF INTERESTS, LIVELIHOODS, AND/OR LAND OWNERSHIP FOUND IN THE SIUSLAW RIVER BASIN. THE BOARD OF DIRECTORS SHALL BE COUNCIL MEMBERS ELECTED ANNUALLY FROM THE LEADERSHIP BODY. THE VOTING MEMBERS OF THE COUNCIL SHALL ELECT 9 AT LARGE MEMBERS, INCLUDING A PAST OFFICER, IF POSSIBLE, FOR PURPOSES OF CONTINUITY. THE BOARD SHALL ELECT ITS OFFICERS. THE OFFICERS SHALL CONSIST OF A PRESIDENT (CHAIR), A VICE-PRESIDENT (VICE CHAIR), SECRETARY AND TREASURER. THE BOARD OF DIRECTORS MAY ESTABLISH AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO MAKE DECISIONS FOR THE CORPORATION BETWEEN BOARD MEETINGS, INCLUDING FINANCIAL AND BUDGETARY DECISIONS. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, VICE- PRESIDENT, SECRETARY AND TREASURER OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B AFTER THE FINANCIAL STATEMENTS ARE REVIEWED BY AN INDEPENDENT CPA FIRM, EITHER PAPER OR ELECTRONIC COPIES OF THE FORM 990 ARE PROVIDED FOR A CONSENSUS OF THE BOARD OF DIRECTORS AT A MEETING PRIOR TO FILING THE FORM 990. BOARD MEMBERS HAVE THE OPPORTUNITY TO REVIEW AND PROVIDE COMMENTS OR QUESTIONS. ANY REVISIONS OR EDITS ARE THEN INCORPORATED INTO THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVE THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE POTENTIAL CONFLICT AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF THE CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF THE A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A WHEN THE ORGANIZATION SEEKS A NEW EXECUTIVE DIRECTOR, A SALARY RANGE IS ADVERTISED BASED ON WHAT HAS BEEN PREVIOUSLY OFFERED, WHAT OTHER WATERSHED COUNCILS OF SIMILAR SIZE OFFER, DISCUSSION WITH CARDINAL EMPLOYMENT SERVICES (THE LEGAL EMPLOYER), AND TAKING INTO CONSIDERATION THE BUDGET. FROM THIS STARTING POINT THE SALARY IS NEGOTIATED WITH THE PERSON TO WHOM THE POSITION IS OFFERED. ANNUAL INCREASES ARE BASED ON PERFORMANCE AND BUDGETARY CONSIDERATIONS IN CONSULTATION WITH THE EXECUTIVE DIRECTOR. ALL DECISIONS AND DATES ARE DOCUMENTED. FORM 990, PAGE 6, PART VI, LINE 19 BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. OTHER DOCUMENTS ARE AVAILABLE AT THE EXECUTIVE COMMITTEE (BOARD OF DIRECTORS) MEETINGS WHICH ARE OPEN TO THE PUBLIC. A BINDER OF THESE DOCUMENTS IS KEPT IN THE OFFICE AND THE OFFICE IS OPEN TO THE PUBLIC. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES 619,525 0 0 RESTORATION CREW 71,321 0 0 PROJECT MANAGERS 249,980 0 0 EXECUTIVE DIRECTOR 21,521 0 0 FINANCIAL MANAGER 54,409 0 0 PROJECT MANAGEMENT 77,986 0 0 IN HOUSE PERSONNEL 7,468 0 0 TOTAL 1,102,210 0 0 FORM 990, PART XI, LINE 9 CHANGE IN BASIS OF ACCOUNTING -204,741 FORM 990, PAGE 12, PART XII, LINE 1 EFFECTIVE JANUARY 1, 2024, THE COUNCIL CHANGED ITS METHOD OF ACCOUNTING FROM THE CASH BASIS TO THE MODIFIED CASH BASIS OF ACCOUNTING. THE MODIFIED CASH BASIS OF ACCOUNTING IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP) AND DIFFERS FROM THE CASH BASIS PRIMARILY IN THAT IT RECOGNIZES CERTAIN ASSETS AND LIABILITIES THAT WOULD NOT BE RECOGNIZED UNDER THE CASH BASIS OF ACCOUNTING. UNDER THE MODIFIED CASH BASIS, THE COUNCIL RECOGNIZES REVENUES AND RELATED ASSETS WHEN EARNED AND EXPENSES AND RELATED LIABILITIES WHEN GOODS HAVE BEEN PROVIDED OR SERVICES HAVE BEEN RENDERED. THE COUNCIL WILL ALSO RECORD A LIABILITY FOR EARNED PAID TIME OFF (PTO). FINALLY, THE COUNCIL WILL RECORD CAPITAL ASSETS AND RELATED ACCUMULATED DEPRECIATION. THE ACCOMPANYING FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2024, HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. THE PRIMARY REASON FOR THIS CHANGE IS TO HAVE THE AUDITED FINANCIAL STATEMENTS PRESENTED USING THE SAME BASIS OF ACCOUNTING AS THE COUNCIL'S INTERNAL FINANCIAL STATEMENTS; ACCORDINGLY, BEGINNING UNRESTRICTED AND RESTRICTED NET ASSETS HAVE BEEN RESTATED.