2023-04-19T11:54:03-05:00 2022-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2022-01-01 946114828 CALIFORNIA-NEVADA SECTION AMERICAN WATER WORKS ASSOCIATION CALI 9094817200 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 SUSAN MOSBURG EXECUTIVE DIRECTOR 9094817200 2023-04-19 1 SUSAN MOSBURG 999009999 1 TRITIA FOSTER P02164134 9494742020 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SUSAN MOSBURG 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 3289550 0 X WWW.CA-NV-AWWA.ORG X 2000 CA LEAD, EDUCATE,AND SERVE THE WATER COMMUNITY TO PROVIDE EFFECTIVE SOLUTIONS AND ENSURE PUBLIC HEALTH. 26 26 67 150 19085 6585 1337401 935671 1575349 2329802 5351 22114 -40039 -55404 2878062 3232183 122458 142209 0 0 1305664 1275731 0 0 0 961646 1829929 2389768 3247869 488294 -15686 2909374 3611443 421591 1170756 2487783 2440687 X OUR PASSION IS TO SUPPORT THE DRINKING WATER PROFESSIONALS THAT PROVIDE SAFE AND RELIABLE WATER TO MILLIONS OF PEOPLE THROUGHOUT CALIFORNIA AND NEVADA. WE DO THIS BY PROVIDING TRUSTED RESOURCES TO THE DRINKING WATER COMMUNITY. SPECIFICALLY, CA-NV AWWA HOSTS OVER 400 TECHNICAL SESSIONS AND EDUCATIONAL OFFERINGS EACH YEAR, CERTIFIES THOUSANDS OF WATER PROFESSIONALS IN 6 DISCIPLINES, PUBLISHES SOURCE MAGAZINE AND HELPS MEMBERS CONNECT TO COLLEAGUES, FRIENDS, IDEAS AND TECHNOLOGY. FOR OVER 100 YEARS, CA-NV AWWA MEMBERS AND VOLUNTEERS HAVE IMPACTED THE INDUSTRY WITH THEIR COMMITMENT AND DEDICATION TO LEADING, EDUCATING, AND SERVING THE DRINKING WATER COMMUNITY TO ENSURE PUBLIC HEALTH AND TO PROVIDE SAFE AND SUFFICIENT WATER FOR ALL. 0 0 530409 614691 EDUCATION DEPARTMENT: THIS DEPARTMENT PROVIDES TRAINING AND DEVELOPMENT NEEDS FOR WATER INDUSTRY PROFESSIONALS SINCE THE SECTION'S INCEPTION IN 1920. THE SECTION'S FORMAL EDUCATION PROGRAM IS OUR WATER COLLEGE, WHICH PROVIDES CLASSES, WORKSHOPS AND CUSTOMIZED TRAINING COURSES. THE BASIC AND ADVANCED TOPICS INCLUDE WATER DISTRIBUTION, WATER TREATMENT, WATER QUALITY, WATER USE EFFICIENCY, WATER AUDIT VALIDATION, BACKFLOW PREVENTION, CROSS CONNECTION, MATH AND SAFETY, AND OTHER SPECIALIZED TOPICS. THE SECTION IS CERTIFIED BY THE INTERNATIONAL ASSOCIATION FOR CONTINUING EDUCATION AND TRAINING (IACET), AND HAS BEEN RECOGNIZED AS A LEADING EDUCATION PROVIDED IN THE WATER INDUSTRY. IN ADDITION TO THE WATER COLLEGE AND EDUCATION OFFERED THROUGH OUR H2OKNOW 24X7 TRAINING PLATFORM, WEBINARS AND IN PERSON ACTIVITIES ARE DEVELOPED AND HOSTED BY OUR INSTRUCTORS AND TECHNICAL COMMITTEES. SECTION MEMBERS RECEIVE DISCOUNTED EDUCATION AND CERTIFICATION ON-SITE OR THROUGH OUR WEB-BASED CURRICULUM. 493526 577410 CERTIFICATION DEPARTMENT: FOR OVER FORTY YEARS, THE CA-NV AWWA SECTION HAS OFFERED PROFESSIONAL CERTIFICATION PROGRAMS WITH THE HIGHEST INTEGRITY. FORTY YEARS OF EXCELLENCE HAS PROVEN THAT THE SECTION CAN SUCCESSFULLY OPERATE AND MANAGE WATER PROFESSION CERTIFICATION EXAM PROGRAMS. THESE PROGRAMS CONTINUE TO SERVE THOUSANDS AND ARE RECOGNIZED IN HIGH REGARD BY THE DRINKING WATER INDUSTRY, NATIONWIDE AND WORLDWIDE. CURRENTLY, CERTIFICATION IS IN THE FOLLOWING DISCIPLINES: BACKFLOW PREVENTION ASSEMBLY TESTER, CROSS CONNECTION CONTROL SPECIALIST, WATER QUALITY LABORATORY ANALYST, WATER DISTRIBUTION OPERATOR, WATER TREATMENT OPERATOR, WATER USE EFFICIENCY PRACTITIONER AND ADVANCED WATER TREATMENT OPERATOR. 1047759 1118616 EVENTS DEPARTMENT: AS A VALUE ADDED SERVICE, THIS DEPARTMENT INVESTS SUBSTANTIAL TIME AND RESOURCES TO ENSURE THAT OUR MEMBERS HAVE ACCESS TO LEADING INDUSTRY INFORMATION, TECHNICAL PROGRAMS AND CONTINUING EDUCATION THROUGH MULTI-FACETED EVENTS THIS DEPARTMENT MANAGES EVENT SPONSORSHIPS AND EXHIBITS. EVENT OPPORTUNITIES INCLUDE SYMPOSIUMS, CONFERENCES AND SIMILAR ACTIVITIES. THESE EVENTS ALLOW OUR MEMBERS TO NETWORK WITH WATER INDUSTRY PROFESSIONALS AND DEVELOP FUTURE BUSINESS RELATIONSHIPS. IN ADDITION TO THE EDUCATION AND NETWORKING BENEFITS, MEMBERS ALSO RECEIVE CONTACT HOURS AND CONTINUING EDUCATION UNITS (CEU'S) TOWARDS THEIR PROFESSIONAL CERTIFICATIONS. 574763 142209 MEMBERSHIP ENGAGEMENT DEPARTMENT: PLAN AND IMPLEMENT EFFORTS TO STIMULATE ENROLLMENT OF NEW AWWA MEMBERS AND DEVELOP AND IMPLEMENT MEMBERSHIP RETENTION PROGRAMS. INCLUDES COMMITTEE ASSIGNMENTS, INTRODUCTION TO SECTION OFFICERS, AND HOSPITALITY AT MEETINGS AND CONFERENCES, WITH PARTICULAR ATTENTION TO NEWLY RECRUITED MEMBERS AND THOSE NOT PREVIOUSLY INVOLVED IN SECTION ACTIVITIES. THE MEMBERSHIP ENGAGEMENT & DEVELOPMENT COUNCIL (M.E.D. COUNCIL) CHAIR AND THE VICE-CHAIRS WORK CLOSELY WITH LOCAL WATER UTILITY GROUPS, AND OTHER SECTION COMMITTEES TO ACCOMPLISH THIS PURPOSE. MEMBERS AND COMMITTEE OFFICERS REPRESENT DIVERSE PERSONAL AND PROFESSIONAL BACKGROUNDS, AND INCLUDE WATER AGENCY EMPLOYEES, CONSULTANTS, REGULATORS AND MANUFACTURERS' REPRESENTATIVES. PHILANTHROPY DEPARTMENT: THIS DEPARTMENT IDENTIFIES, PLANS, AND IMPLEMENTS EFFECTIVE PHILANTHROPIC PROGRAMS FOR THE SECTION AND MEMBERS OF THE SECTION. THEY IDENTIFY AND IMPLEMENT FEASIBLE ACTIONS TO DEVELOP SUCCESSFUL FUNDRAISING OPERATIONS AND ARE BUILDING THE CAPACITY TO GROW AND SUPPORT DESIRED PHILANTHROPIC ENDEAVORS. THEY ALSO MONITOR DEVELOPMENTS OF THE AWWA (ASSOCIATION) PHILANTHROPIC ACTIVITIES TO UNDERSTAND IMPLICATIONS FOR THE CA-NV SECTION. THE PHILANTHROPIC ACTIVITIES INCLUDE WATER FOR PEOPLE AND SCHOLARSHIPS FOR THOSE IN THE WATER INDUSTRY. THE BRIDGE BRAND WAS CREATED FOR SECTION SCHOLARSHIP DOLLARS TO PROVIDE A CONNECTION FOR STUDENTS TO REACH THEIR EDUCATIONAL GOAL AND LINK TO FUTURE EMPLOYMENT IN THE WATER SECTOR. THE ENDOWMENT FUND BOARD OF TRUSTEES WORKS CLOSELY WITH THE SCHOLARSHIP COMMITTEE TO PROMOTE AND EXPAND THE SCHOLARSHIP PROGRAM.GOVERNMENT AFFAIRS DEPARTMENT: THIS DEPARTMENT HAS A WATER UTILITY COUNCIL (WUC) WITH THE PURPOSE TO EVALUATE LEGISLATION, REGULATIONS AND OTHER MATTERS AFFECTING CALIFORNIA-NEVADA DRINKING WATER UTILITIES AND ADVOCATE SOUND GOVERNMENT POLICIES CONSISTENT WITH THE MISSION OF CA-NV SECTION, AWWA.GRANTS & SPECIAL PROJECTS DEPARTMENT: THIS DEPARTMENT SUPPORTS WATER PROFESSIONALS AND/OR ADDS MEMBER VALUE BY CONDUCTING WORKSHOPS, PROVIDING TECHNICAL ASSISTANCE AND CONDUCTING RESEARCH PROJECTS THROUGHOUT THE REGIONS IN CALIFORNIA AND NEVADA. SPECIAL PROJECTS SUPPORT THE INDUSTRY THROUGH DIRECT FUNDING AND/OR THIRD-PARTY GRANTS WITH YEAR-TO-YEAR PROJECTS NOT DIRECTLY ASSOCIATED TO OTHER PROGRAMS. IN ADDITION, THIS PROGRAM SUPPORTS THE CA-NV SECTION AND STAFF TO BETTER THEIR TECHNOLOGY, RESOURCES, AND FUNCTIONS WHICH ASSIST OPERATIONS THROUGHOUT ALL PROGRAMS.COMMUNICATIONS & MARKETING DEPARTMENT: THIS DEPARTMENT INVESTS SIGNIFICANT TIME AND RESOURCES TO ENSURE THAT EACH MEMBER HAS ACCESS TO LEADING INDUSTRY INFORMATION. THROUGH FLYERS, BROCHURES, SIGNS, SOCIAL MEDIA COMMUNICATIONS, TAPPED-IN E-BLASTS AND THE ORGANIZATION WEBSITE, THE DEPARTMENT PUBLICIZES SECTION PROGRAMS AND ACTIVITIES AND PROVIDES COMMITTEES WITH VIRTUAL COLLABORATION TOOLS. IN ADDITION, THIS DEPARTMENT PUBLISHES SOURCE MAGAZINE FOR MEMBERS ON ESSENTIAL INDUSTRY INFORMATION. ADMINISTRATION DEPARTMENT: THIS DEPARTMENT DEVOTES SIGNIFICANT TIME AND RESOURCES TO SUPPORT ALL DEPARTMENTS WITH TECHNICAL AND INDUSTRY CONTENT THROUGH OPERATIONAL, HUMAN RESOURCES, LEGAL AND FINANCIAL COORDINATION. 574763 142209 2646457 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 31 0 67 1 1 1 0 0 0 0 0 0 0 0 0 X 26 26 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X SUSAN MOSBURG 9092912114 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 CHRISTINE BOYLE CHAIR 1.00 X X 0 0 0 LARRY LYFORD CHAIR ELECT 1.00 X X 0 0 0 JIM ELLIOTT VICE CHAIR (NOMINEE) 1.00 X X 0 0 0 DAVID HOKANSON PAST CHAIR 5.00 X X 0 0 0 HEATHER COLLINS AWWA DIRECTOR 1.00 X X 0 0 0 KATHERINE NUTTING AWWA DIRECTOR 1.00 X X 0 0 0 ANDREW DEGRACA AWWA DIRECTOR ELECT 1.00 X X 0 0 0 TODD JORGENSON TREASURER 1.00 X X 0 0 0 SUSAN MOSBURG SECRETARY/EXECUTIVE DIRECTOR 40.00 X X 127420 0 30361 ROSEMARY SMUD COUNCILS TRUSTEE 1.00 X 0 0 0 DAN ARMENDARIZ OPERATORS TRUSTEE 1.00 X 0 0 0 ROBERT JANOWSKI ENGINEERING TRUSTEE 1.00 X 0 0 0 GORDON WILLIAMS UTILITY MANAGEMENT TRUSTEE 1.00 X 0 0 0 JIM WOLLBRINCK WATER QUALITY TRUSTEE 1.00 X 0 0 0 YAN ZHANG WATER RESOURCES TRUSTEE 1.00 X 0 0 0 BILL CARDINAL CERTIFICATION DIRECTOR 1.00 X 0 0 0 COLTER ANDERSEN CONFERENCE DIRECTOR 1.00 X 0 0 0 UZI DANIEL EDUCATION DIRECTOR 1.00 X 0 0 0 RAHA SHIRKHANI TECHNICAL PROGRM DIRECTOR 1.00 X 0 0 0 DAVID GOULD ENGINEERING DIVISION 1.00 X 0 0 0 BILL CARDINAL OPERATORS DIVISION 1.00 X 0 0 0 SEPIDEH SHIRKHANI UTILITY MANAGEMENT 1.00 X 0 0 0 ALEX CHAKMAK WATER QUALITY DIVISION 1.00 X 0 0 0 NATHAN BOYLE WATER RESOURCES DIRECTOR 1.00 X 0 0 0 RICH HOPKINS MANUFACTURERS & ASSOCIATES 1.00 X 0 0 0 TOM BLOOMER MEMBER ENGAGEMENT & DEVELO 1.00 X 0 0 0 STEPHANIE HEARN PHILANTHROPY COUNCIL CHAIR 1.00 X 0 0 0 EJ CALDWELL WATER UTILITY COUNCIL CHAI 1.00 X 0 0 0 127420 0 30361 1 0 1 0 DISNEY DESTINATIONS PO BOX 3441 DRC 3RD FLOOR ANAHEIM CA 928033441 HOTEL, CONVENTION CENTER, FOOD AND BEVER 169032 CENTERPLATE 1401 K STREET SACRAMENTO CA 95814 FOOD AND BEVERAGES FOR OUR CONFERENCES 129518 AVMS 6626 OWENS DR PLEASANTON CA 94588 AUDIO/VISUAL PRODUCTS & SERVICES FOR OUR 110569 3 633263 159356 143052 21000 935671 EVENTS 611710 1118616 1118616 EDUCATION 611710 614691 614691 CERTIFICATION 611710 577410 577410 COMMUNICATION & MARKET 611710 19085 19085 2329802 22114 22114 1963 159356 57367 -55404 -55404 3232183 2310717 19085 -33290 101709 101709 40500 40500 157781 113392 44389 859595 612536 247059 24996 17812 7184 155310 110672 44638 78049 55617 22432 76651 67871 8780 19125 16934 2191 286392 253586 32806 69816 69816 548605 530708 17897 93387 82272 11115 45491 27435 18056 73036 67533 5503 27801 10958 16843 164802 76200 88602 9911 95 9816 UBI TAX 8163 8163 FACILITIES EXPENSE 255719 255719 DUES, SUBSCRIPTIONS, BO 73907 61623 12284 COMMITTEES 53219 53219 23904 12087 11817 3247869 2646457 601412 0 348034 290741 1970110 1922870 374831 389899 25200 37478 106374 102427 620665 535988 84825 84677 0 783351 2909374 3611443 155638 178764 182209 132740 83744 859252 421591 1170756 X 2332198 2291613 155585 149074 2487783 2440687 2909374 3611443 -15686 -31410 0 X X 0 1 X 1 0 X 713991 755014 742733 1337401 935671 4484810 2144204 2261574 1183377 1502907 2274398 9366460 2858195 3016588 1926110 2840308 3210069 13851270 0 0 0 13851270 33204 45053 20596 5351 22114 126318 33204 45053 20596 5351 22114 126318 32587 26794 32403 19085 110869 2891399 3094228 1973500 2878062 3251268 14088457 0.98320 0.98320 0.00900 0.00900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10656 10656 0 610009 525332 84677 84677 RIGHT-OF-USE-ASSETS OPERATING LEASES 909255 RIGHT-OF-USE-ASSETS-ACCUMULATED DEPRECIATION -125904 783351 X 3258140 -31410 57367 25957 3232183 0 3232183 3305236 57367 57367 3247869 0 3247869 PART X, LINE 2: THE SECTION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. HOWEVER, THE SECTION IS SUBJECT TO TAX ON ADVERTISING REVENUES. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SECTION HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF CALIFORNIA. THE SECTION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SECTION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE SECTION HAS NOT RECORDED ANY TAX ASSETS OR LIABILITIES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2022 PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 57,367. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 57,367. JAZZ ON TAP 65563 63600 1963 11574 12423 7687 3 95756 95756 10478 6167 9038 161319 159356 1963 11574 10478 18590 16725 57367 -55404 0 WATER FOR PEOPLE 100 E TENNESSEE AVE DENVER CO 80209 841166148 101709 0 PROVIDE SAFE WATER FOR PEOPLE COLLEGE SCHOLARSHIPS 15 40500 FMV SCHOLARSHIPS TO WES 2021 110 10630 FMV COMPLEMENTARY REGISTRATION TO WATER EDUCATION SEMINARS SCHOLARSHIPS TO ANNUAL FALL CONFERENCE 360 103105 FMV COMPLEMENTARY REGISTRATION TO THE ANNUAL FALL CONFERENCE SCHOLARSHIPS TO SPRING CONFERENCE 313 104369 FMV COMPLIMENTARY REGISTRATIONS TO THE OPERATOR SYMPOSIUM 0 0 0 0 0 0 0 0 0 SUSAN MOSBURG SECRETARY/EXECUTIVE DIRECTOR 123600 0 3820 0 0 0 0 0 30361 0 157781 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 SUE MOSBURG, EXECUTIVE DIRECTOR (MOTHER) AND JENNY MOSBURG, ADMINISTRATIVE SPECIALIST (DAUGHTER) ARE RELATED AND BOTH ON SECTION STAFF. FORM 990, PART VI, SECTION A, LINE 6 THE SECTION HAS JUST OVER 5000 MEMBERS IN THE STATES OF CALIFORNIA AND NEVADA. FORM 990, PART VI, SECTION A, LINE 7A THE SLATE OF EXECUTIVE OFFICERS ARE ELECTED AT OUR ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7B YES, THE ELECTION OF THE EXECUTIVE OFFICERS AND ANY CHANGES MADE IN THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE INDEPENDENT AUDITORS PROCESS THE ANNUAL FINANCIAL AUDIT & TAX RETURN. THE DIRECTOR OF FINANCE AND EXECUTIVE DIRECTOR DO THE INITIAL REVIEW. A 2ND ROUND DRAFT OF TAX RETURN IS SENT TO AUDIT COMMITTEE FOR REVIEW. ANY UPDATES OR QUESTIONS, THE AUDIT FIRM WILL PROCESS AND SUBMIT A FINAL DRAFT VERSION OF TAX RETURN AND PRESENTED TO THE GOVERNING BOARD AT ITS SPRING MEETING TO BE REVIEWED AND APPROVED. ONCE APPROVED, THE DIRECTOR OF FINANCE WILL INFORM THE AUDIT FIRM TO FILE AND COMPLETE. FORM 990, PART VI, SECTION B, LINE 12C WE ANNUALLY ENSURE ALL GOVERNING BOARD MEMBERS SIGN A COMPLIANCE FORM, AND MONITOR ANY CONFLICTS WITH ACTION ITEMS. ANY MISSING FORMS, WE REGULARLY FOLLOW UP AND ANY BOARD MEMBERS WITH CONFLICTS WOULD RECUSE THEMSELVES OF VOTES. WE ALSO HAVE ANNUAL BOARD MEMBER TRAINING(S) AT THE BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE SECTION'S CURRENT CHAIR AND PAST CHAIR, AND IN CONSULTATION WITH THE SECTION'S HUMAN RESOURCES CONSULTANT. THERE IS A YEAR-END EVALUATION CONDUCTED AGAINST THE BUSINESS PLAN, ED WORK PLAN AND OVERALL HEALTH OF THE ORGANIZATION. SALARY AND BENEFITS ARE BASED ON AN ANALYSIS OF EXECUTIVE COMPENSATION FOR CEOS AND EXECUTIVE DIRECTORS OF PROFESSIONAL ASSOCIATIONS, COMPARABLE ORGANIZATIONS, OR OTHER NON-PROFIT ORGANIZATIONS IN THE GEOGRAPHIC REGION. IN SETTING THE EXECUTIVE DIRECTOR'S SALARY, THE SECTION LEADERSHIP STRIVES TO MAINTAIN A COMPETITIVE LEVEL OF COMPENSATION TO ATTRACT AND RETAIN TOP TALENT AND EXPERIENCE TO EFFECTIVELY LEAD THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 ANY COPIES OF POLICIES AND PROCEDURES ARE AVAILABLE AT THE SECTION'S RANCHO CUCAMONGA OFFICE FOR PUBLIC INQUIRES. FORM 990, PART XII, LINE 2C: THE AUDIT AND OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.