2023-06-09T17:41:09-05:00 2022-12-31 271155496 ROBERT LEE & ASSOCIATES LLP 999 W TAYLOR STREET STE A SAN JOSE CA 95126 990 2022-01-01 550797265 CALIFORNIA STORMWATER QUALITY ASSOCIATIO CALI 4242412249 1201 N CATALINA AVENUE 4227 REDONDO BEACH CA 90277 KAREN COWAN EXECUTIVE DIRECTOR 4242412249 2023-06-09 1 KAREN COWAN 999009999 0 SCOTT R SMEAD P01208759 4088556770 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KAREN COWAN 1201 N CATALINA AVENUE 4227 REDONDO BEACH CA 90277 2212545 0 X WWW.CASQA.ORG X 1989 CA ON BEHALF OF CALIFORNIA STORMWATER PERMITTEES, CASQA ADVANCES SUSTAINABLE STORMWATER MANAGEMENT PROTECTIVE OF CALIFORNIA WATER RESOURCES. 11 11 0 0 0 0 77500 12222 1496789 2200079 49 244 0 0 1574338 2212545 0 0 0 0 495000 536652 0 0 0 740414 1326170 1235414 1862822 338924 349723 983075 1291736 338310 297247 644765 994489 X CASQA ADVANCES THE STORMWATER PROFESSION THROUGH A NETWORK OF HIGHLY ENGAGED PROFESSIONALS THAT: - LEAD: CASQA PROVIDES LEADERSHIP THAT RESULTS IN SUSTAINABLE STATEWIDE STORMWATER POLICIES, REGULATIONS, AND PROGRAMS - COLLABORATE: CASQA PROVIDES A FORUM FOR STORMWATER PROFESSIONALS TO SHARE IDEAS AND IDENTIFY SOLUTIONS FOR REGULATORY, TECHNICAL, AND SCIENTIFIC CHALLENGES- EDUCATE: CASQA PRODUCES RESOURCES AND HOSTS EVENTS THAT INFORM, EDUCATE, AND TRAIN STORMWATER PROFESSIONALS, REGULATORS, AND THE PUBLIC ON THE VALUE, CHALLENGES, AND SCIENTIFIC AND TECHNICAL ASPECTS OF STORMWATER MANAGEMENT- SUPPORT: CASQA TOOLS AND GUIDANCE PROMOTE IMPLEMENTATION OF SUSTAINABLE STORMWATER PROGRAMS- DEVELOP: CASQA PROVIDES OPPORTUNITIES FOR THE GROWTH OF STORMWATER PROFESSIONALS AND DEVELOPMENT OF CURRENT AND FUTURE STORMWATER LEADERS. 0 0 630538 996352 CONFERENCE & ASSOCIATION MEETINGS/WEBCASTS: THE ANNUAL CONFERENCE & ASSOCIATION MEETINGS/WEBCASTS ARE EDUCATIONAL EVENTS, OPEN TO ALL, ON STORMWATER RELATED ISSUES. 454884 480610 EDUCATION, GUIDANCE & TRAINING: CASQA PROVIDES SEVERAL TRAINING PROGRAMS, OUTREACH PROGRAMS, GUIDANCE DOCUMENTS, AND MANUALS THAT ADVANCE THE PRACTICE OF SUSTAINABLE STORMWATER MANAGEMENT. 527085 723117 PROGRAMS THAT ADVANCE SUSTAINABLE STORMWATER MANAGEMENT, INCLUDING POLLUTANT REDUCTION, INCREASING STORMWATER CAPTURE, ADVANCING BEST MANAGEMENT PRACTICES, INCREASING FUNDING FOR STORMWATER PROGRAM AND INFRASTRUCTURE, REGULATORY AND LEGLISLATIVE SUPPORT, AND SOLUTIONS FOR PRIORITY STATEWIDE WATER QUALITY PRIORITIES. 1612507 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X ANNETTE BEVERS 9256423848 4628 CARSON COURT PLEASANTON CA 94588 DALIA FADL CHAIR 2.00 X X 0 0 0 TJ MOON TREASURER 2.00 X X 0 0 0 ROB CARSON VICE CHAIR 2.00 X X 0 0 0 AMANDA CARR SECRETARY 2.00 X X 0 0 0 RICHARD BOON DIRECTOR 1.00 X 0 0 0 ASHLI DESAI DIRECTOR 1.00 X 0 0 0 CATHLEEN GARNAND DIRECTOR 1.00 X 0 0 0 RINTA PERKINS DIRECTOR 1.00 X 0 0 0 CHRIS SOMMERS DIRECTOR 1.00 X 0 0 0 MELANIE SOTELO DIRECTOR 1.00 X 0 0 0 DAVE TAMAYO DIRECTOR 1.00 X 0 0 0 ANN GILLESPIE DIRECTOR 1.00 X 0 0 0 JIM SCANLIN DIRECTOR 1.00 X 0 0 0 CHRISTINE TOLCHIN DIRECTOR 1.00 X 0 0 0 JALAINE VERDINER DIRECTOR 1.00 X 0 0 0 KAREN COWAN EXECUTIVE DIRECTOR 40.00 X 608253 0 0 608253 0 0 1 0 1 0 KAREN COWAN 1712 ARMOUR LANE REDONDO BEACH CA 90278 608253 OFFICE OF WATER PROGRAMS 6000 J STREET SACRAMENTO CA 95819 251773 2 12222 12222 CONFERENCES 541900 954168 954168 MEMBERSHIP DUES 541900 575679 575679 TRAINING PROGRAMS 541900 406652 406652 OTHER PROGRAMS 541900 147438 147438 HANDBOOKS 541900 73958 73958 42184 42184 2200079 244 244 2212545 2200079 0 244 X 536652 422680 113972 23106 23106 26000 26000 16000 16000 3328 3328 CONTRACTED SERVICES 1172455 1171330 1125 BANK & MERCHANT ACCOUNT 42450 42450 WEBSITE MAINTENANCE 22534 22534 OTHER 9850 9850 10447 8647 1800 1862822 1612507 250315 0 137564 173062 736956 934960 51411 42795 33149 28149 278647 165877 23995 112770 983075 1291736 102929 43465 235381 253782 338310 297247 X 644765 994489 644765 994489 983075 1291736 X 349723 1 X X 0 1 X 1 0 X 5 2300 77500 12222 92027 1827849 2083467 1406094 1496789 2200079 9014278 1827854 2083467 1408394 1574289 2212301 9106305 0 340591 565142 458675 540720 433406 2338534 340591 565142 458675 540720 433406 2338534 6767771 416 322 59 49 244 1090 416 322 59 49 244 1090 1828270 2083789 1408453 1574338 2212545 9107395 0.74310 0.71480 0.00010 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19530 19530 1852292 1871822 243591 60898 0 0 198541 243591 442132 663198 8741 19530 28271 49635 60898 110533 165800 FORM 990, SCHEDULE C, PART II-A THE ASSOCIATION ENGAGES IN POLITICAL CAMPAIGN ACTIVITIES TO ADVANCE CASQA'S STRATEGIC PLAN AND VISION THROUGH LEGISLATION TO EDUCATE ELECTED OFFICIALS ABOUT THE NEEDS OF THE STORMWATER COMMUNITY. 278647 165877 112770 112770 X 2221545 9000 9000 2212545 0 2212545 1871822 9000 9000 1862822 0 1862822 PART X, LINE 2: THE ASSOCIATION EVALUATES ITS UNCERTAIN TAX POSITIONS AND WILL RECOGNIZE A LOSS CONTINGENCY WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGEMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. AS OF DECEMBER 31, 2022 MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. X X X 0 0 0 0 0 0 0 0 0 KAREN COWAN EXECUTIVE DIRECTOR 608253 0 0 0 0 0 0 0 0 0 608253 0 0 0 SCHEDULE J PART II LINE 1 THE COMPENSATION OF THE EXECUTIVE DIRECTOR REPORTED IN FORM 990, PART VII AND SCHEDULE J, PART II INCLUDES PAYMENTS TO THE FOLLOWING INDEPENDENT CONTRACTORS. EVENTS AND WEBSITE MANAGER - $121,990, PROGRAM MANAGER - $142,978, ACCOUNTANT - $12,086, ADMINISTRATIVE MANAGER - $3,650. TOTAL $280,704. FORM 990, PART VI, SECTION A, LINE 2 ON OCCASION, MEMBERS OF THE BOARD OF DIRECTORS EMPLOYED BY THE ORGANIZATIONS THAT PROVIDE PROFESSIONAL SERVICES MAY BE IN BUSINESS RELATIONSHIPS OR ENTER INTO BUSINESS RELATIONSHIPS WITH OTHER MEMBERS OF THE BOARD OF DIRECTORS EMPLOYED BY ORGANIZATIONS THAT PROVIDE PROFESSIONAL SERVICES. SUCH RELATED PARTY TRANSACTIONS ARE DISCUSSED IN CASQA'S BYLAWS UNDER ARTICLE IX (CONFLICTS OF INTERESTS). PER ARTICLE IX, SECTION 9.01, ANY MEMBER OF THE BOARD OF DIRECTORS MUST OBTAIN THE BOARD OF DIRECTORS' APPROVAL PURSUANT TO SECTION 9.02 OR SECTION 9.03 AND DISQUALIFY HIMSELF OR HERSELF FROM MAKING, PARTICIPATING IN THE MAKING OF, OR ATTEMPTING TO INFLUENCE ANY DECISIONS OF THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD OF DIRECTORS, IF IT IS REASONABLY FORESEEABLE THAT THE DECISION IS ONE IN WHICH THE DIRECTOR HAS A MATERIAL FINANCIAL INTEREST. PER ARTICLE IX, SECTION 9.05, A DIRECTOR WHO IS REQUIRED TO DISQUALIFY HIMSELF OR HERSELF SHALL IMMEDIATELY DISCLOSE THE INTEREST, WITHDRAW FROM ANY PARTICIPATION IN THE MATTER, REFRAIN FROM ATTEMPTING TO INFLUENCE ANY OTHER DIRECTOR, AND REFRAIN FROM VOTING. FORM 990, PART VI, SECTION A, LINE 6 CASQA HAS OVER 500 MEMBERSHIPS REPRESENTING SEVERAL THOUSAND INDIVIDUAL MEMBERS. THE ASSOCIATION IS KNOWN FOR SEVERAL SIGNIFICANT PROGRAMS, INCLUDING PROVIDING STANDARD REFERENCE GUIDANCE MANUALS AND PORTALS, RUNNING STATEWIDE TRAINING AND QUALIFICATION PROGRAMS, ADVISING STATE AND FEDERAL AGENCIES ON REGULATIONS AND PROGRAMS, AND HOSTING QUARTERLY MEETINGS AND WEBCASTS, AND AN ANNUAL CONFERENCE. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. ALL REGULAR MEMBERS SHALL HAVE THE RIGHT TO VOTE, AS SET FORTH IN CASQA'S BYLAWS, ON THE ELECTION OF DIRECTORS. DURING THE ANNUAL MEETING OF MEMBERS HELD ANNUALLY IN NOVEMBER, DIRECTORS SHALL BE ELECTED OR THE RESULT OF THE ELECTION PRESENTED IF WRITTEN BALLOT ELECTIONS ARE HELD BY MAIL OR EMAIL IN ADVANCE OF THIS MEETING AND OTHER PROPER BUSINESS MAY BE TRANSACTED. FORM 990, PART VI, SECTION A, LINE 7B PER SECTIONS 3.19 - 3.22 OF THE BYLAWS, ONE THIRD OF THE VOTING POWER SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS AT ANY MEETING OF MEMBERS. VOTING MAY BE BY VOICE OR BY BALLOT, EXCEPT THAT ANY ELECTION OF DIRECTORS MUST BE BY BALLOT IF DEMANDED BEFORE THE VOTING BEGINS BY ANY MEMBER AT THE MEETING. EACH MEMBER ENTITLED TO VOTE MAY CAST ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. IF A QUORUM IS PRESENT, THE AFFIRMATIVE VOTE OF A MAJORITY OF THE VOTING POWER REPRESENTED AT THE MEETING, ENTITLED TO VOTE AND VOTING ON ANY MATTER, SHALL BE DEEMED THE ACT OF THE MEMBERS UNLESS THE VOTE OF A GREATER NUMBER, OR VOTING BY CLASSES IS REQUIRED BY THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW OR BY THE ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTANT. A DRAFT OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND ACCOUNTANT, AND CORRECTIONS/MODIFICATIONS ARE MADE BY THE OUTSIDE CPA. THE REVISED DRAFT IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND ACCOUNTANT. ANY CONCERNS THAT THE EXECUTIVE DIRECTOR OR ACCOUNTANT HAVE ARE RAISED WITH THE CPA FIRM AND A CONSENSUS IS ACHIEVED. BOARD MEMBERS ARE SENT A COPY OF THE TAX RETURN PRIOR TO FILING FOR THEIR REVIEW. THE RETURN IS THEN FINALIZED AND ELECTRONICALLY FILED WITH THE TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD MUST ANNUALLY PROVIDE A DISCLOSURE REGARDING ANY CONFLICT OF INTEREST. ADDITIONALLY, ANY MEMBER OF THE BOARD MUST OBTAIN THE FULL BOARD'S APPROVAL BEFORE ENTERING INTO A NEW MATERIAL FINANCIAL TRANSACTION THAT IS REASONABLY FORESEEABLE AS POSING A CONFLICT TO CASQA. BOARD APPROVAL MAY BE GRANTED IF A MAJORITY OF THE MEMBERS CONCLUDE: (1) THE PROPOSED TRANSACTION IS FOR THE CORPORATION'S OWN BENEFIT, (2) THE PROPOSED TRANSACTION IS FAIR AND REASONABLE TO CASQA; AND (3) CASQA CANNOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORTS UNDER THE CIRCUMSTANCES. ANY BOARD MEMBER IS DISQUALIFIED IF A TRANSACTION OR RELATIONSHIP PREVENTS THE MEMBER FROM APPLYING DISINTERESTED SKILL AND UNDIVIDED LOYALITY TO CASQA. FORM 990, PART VI, SECTION B, LINE 15A INDEPENDENT BOARD MEMBERS DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, BASED ON COMPARABLE COMMUNITY POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST. FORM 990 PART IX, LINE 5 THE COMPENSATION OF THE EXECUTIVE DIRECTOR REPORTED IN PART IX, LINE 5, INCLUDES PAYMENTS TO INDEPENDENT CONTRACTORS. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENT 1. PART XII, LINE 2C THE ORGANIZATION MAINTAINS AN AUDIT COMMITTEE WHOSE DUTIES AND RESPONSIBILITIES INCLUDE RECOMMENDING TO THE BOARD OF DIRECTORS THE RETENTION AND TERMINATION OF AN INDEPENDENT AUDITOR AND DETERMINING WHETHER TO ACCEPT THE AUDITOR'S ANNUAL AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS. NO CHANGE TO THE PROCESS OCCURRED FOR THE FISCAL YEAR ENDED 12/31/2022.