2022-11-09T15:13:45-06:00 2021-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2021-01-01 260147748 THE NAPA COMMUNITIES FIREWISE FOUNDATION NAPA 7079428705 PO BOX 440B ST HELENA CA 94574 GRETCHEN HAYES EXECUTIVE DIRECTOR 7079428705 2022-11-09 1 GRETCHEN HAYES 999009999 MICHAEL LUMSDEN P01262236 4159561500 2022-11-09 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z GRETCHEN HAYES PO BOX 440B ST HELENA CA 94574 6715150 0 X WWW.NAPAFIREWISE.ORG X 2007 CA TO REDUCE THE RISK AND IMPACTS OF WILDFIRES THROUGH FIRE FUEL REDUCTION AND COMMUNITY EDUCATION IN NAPA COUNTY. 14 14 4 18 0 0 607375 6680900 0 0 0 0 130 -35651 607505 6645249 0 0 0 0 0 220008 0 69999 101209 541532 4729942 541532 5019949 65973 1625300 200044 4331547 36869 2543072 163175 1788475 X TO REDUCE THE RISK AND IMPACTS OF WILDFIRES THROUGH FIRE FUEL REDUCTION AND COMMUNITY EDUCATION IN NAPA COUNTY. 0 0 4504828 0 0 THE PRIMARY PROGRAM OF THE FOUNDATION DURING 2021 HAS BEEN THE DEVELOPMENT AND IMPLEMENTATION OF A COUNTY-WIDE COMMUNITY WILDFIRE PROTECTION PLAN ("CWPP") TO HELP AGENCIES, FIRE SAFE COUNCILS, COMMUNITIES, AND LOCAL HOMEOWNERS PLAN AND PRIORITIZE ACTIONS TO LIMIT DAMAGE FROM THE INEVITABILITY OF WILDLAND FIRE; IT IS FUNDED IN LARGE PART BY A CAL FIRE CLIMATE CHANGE INVESTMENT FUND FIRE PREVENTION GRANT. THE CWPP ENTAILS THE COLLABORATION OF LOCAL, STATE, AND FEDERAL AGENCY REPRESENTATIVES, AS WELL AS OTHER INTERESTED PARTIES (SUCH AS INDIVIDUAL PROPERTY OWNERS AND SPECIAL INTEREST GROUPS). THROUGH THIS PROCESS, THE PLAN: (I) IDENTIFIES AREAS OF HIGH HAZARD IN WHICH TOPOGRAPHY, FUEL, AND WEATHER CREATE THE POTENTIAL FOR EXTREME FIRE BEHAVIOR REGARDLESS OF SOCIO-POLITICAL BOUNDARIES; (II) IDENTIFIES WHERE THERE IS INTEREST, WILLINGNESS TO PARTICIPATE, AND RESOURCES FOR PREPAREDNESS AND MITIGATION ACTIVITIES; (III) ADDRESSES STRUCTURE IGNITABILITY; (IV) PROTECTS AT-RISK COMMUNITIES AND ESSENTIAL INFRASTRUCTURE; (V) PRIORITIZES FUEL REDUCTION AND RECOMMENDS TYPES AND METHODS OF TREATMENT; AND (VI) CONTRIBUTES TO EFFECTIVE STRATEGIES FOR COMMUNITY OUTREACH AND EDUCATION. 4504828 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 27 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X PAUL HEISELMANN 7079428705 PO BOX 440B ST HELENA CA 94574 CHRISTOPHER THOMPSON PRESIDENT 5.00 X X 0 0 0 PAULA BROOKS VICE PRESIDENT (THROUGH 7/2021) 5.00 X X 0 0 0 MIKE WILSON VICE PRESIDENT (AS OF 7/2021) 5.00 X X 0 0 0 PIPER COLE SECR. (THROUGH 4/2021) / DIRECTOR 5.00 X X 0 0 0 LINDA CANTEY DIRECTOR / SECRETARY (AS OF 4/2021) 5.00 X X 0 0 0 JERRY NEWELL TREAS. (THROUGH 2/2021) / DIRECTOR 5.00 X X 0 0 0 TOM SCRIPPS DIRECTOR / TREASURER (START 2/2021) 5.00 X X 0 0 0 CYRIL CHAPPELLET DIRECTOR 2.00 X 0 0 0 CLINTON HEISE DIRECTOR (THROUGH 4/2021) 2.00 X 0 0 0 PAUL HEISELMANN DIRECTOR 2.00 X 0 0 0 ELAINE HONIG DIRECTOR 2.00 X 0 0 0 PHIL HUSBY DIRECTOR 2.00 X 0 0 0 RICK JONES DIRECTOR 2.00 X 0 0 0 EVAN KILKUS DIRECTOR (THROUGH 4/2021) 2.00 X 0 0 0 PETER LECOURT DIRECTOR 2.00 X 0 0 0 JOSEPH NORDLINGER DIRECTOR 2.00 X 0 0 0 GRANT SHOWLEY DIRECTOR (THROUGH 4/2021) 2.00 X 0 0 0 CHRIS WARNER DIRECTOR 2.00 X 0 0 0 GRETCHEN HAYES EXECUTIVE DIRECTOR (START 6/2021) 40.00 X 89768 0 0 89768 0 0 0 0 0 0 ASOMEO ENVIRONMENTAL RESTORATION INDUSTR 701 CANYON DRIVE 100 COPPELL TX 76131 VEGETATION MANAGEMENT 3343919 VEGETATION MANAGEMENT SERVICES LLC 2548 PATRICIA DRIVE NAPA CA 945582635 VEGETATION MANAGEMENT 165350 2 1303740 3855325 1521835 360674 6680900 30200 1303740 69901 -39701 -39701 3750 0 3750 3750 MISCELLANEOUS REVENUE 900099 300 300 300 6645249 0 0 -35651 X 89768 89768 111616 111616 1379 1379 17245 17245 19251 19251 21982 21982 69999 69999 4577882 4492791 80211 4880 25827 11574 14253 44016 44016 8126 8126 1125 1125 7619 7619 NON-MITIGATION EXPENSES 12037 12037 12077 12077 5019949 4504828 413912 101209 200043 4018388 0 313159 2587 2587 0 0 1 0 200044 4331547 462 449815 36407 1988367 0 100000 0 4890 36869 2543072 X 55106 1321599 108069 466876 163175 1788475 200044 4331547 1625300 0 X 0 1 X 1 0 X 183269 155618 162012 607375 6680900 7789174 183269 155618 162012 607375 6680900 7789174 443833 7345341 3750 3750 130 300 430 7793354 0.94250 0.74510 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 130. 2021 AMOUNT: $ 300. SCHEDULE A, PART II: THE ORGANIZATION'S 2019 TAX YEAR WAS A SHORT TAX YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2587 2587 0 0 DUE TO RELATED PARTIES 4890 4890 X 6715150 0 6715150 -69901 -69901 6645249 5089850 69901 69901 5019949 0 5019949 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA FRANCHISE TAX BOARD EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN SUPPORT SERVICES EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2021, THERE WERE NO EXPENSES RELATED TO UNCERTAIN TAX POSITIONS RECOGNIZED. THE FOUNDATION HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF DECEMBER 31, 2021. THE FOUNDATION, UNDER THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AS OF DECEMBER 31, 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -69,901. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 69,901. X X X X X X 1 SEAN DEMPSEY AND ASSOCIATES 4026 TALL GRASS DRIVE NAPA CA 945586189 CONSULTING - FUNDRAISING EVENT PRODUCTION 0 1337990 20000 1317990 FOREVERGREEN 712 MAIN STREET SUITE 201 WOODLAND CA 95695 GRANT WRITING 0 797155 49999 747156 2135145 69999 2065146 CA HOLIDAY PARTY 1333940 1303740 30200 61901 4000 4000 1333940 1303740 30200 61901 4000 4000 69901 -39701 CA 0 0 0 0 0 0 X AUCTION ITEMS 99 349537 X WINE FOR EVENT 110 11137 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED ON SCHEDULE M, PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE FUNCTION. A DRAFT RETURN IS PREPARED AND REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND THE BOARD OF DIRECTORS SIGN A CONFLICT OF INTEREST DOCUMENT UPON EMPLOYMENT OR APPOINTMENT INDICATING THAT THEY HAVE READ AND UNDERSTOOD THE RELEVANT POLICIES AND THAT THEY WILL OBSERVE THEM. IN ADDITION, ALL EMPLOYEES AND THE BOARD OF DIRECTORS HAVE AN ONGOING DUTY DISCLOSE: (I) ANY MATERIAL, FINANCIAL, OR OTHER BENEFICIAL INTERESTS TO ANY ENTITY ENGAGED IN THE DELIVERY OF GOODS OR SERVICES TO THE ORGANIZATION; AND (II) ANY TRANSACTIONS WITH THE ORGANIZATION WHICH WOULD RESULT IN ANY BENEFIT TO THEMSELVES, THEIR IMMEDIATE FAMILY/CAREGIVERS, OR ANY ENTITY IN WHICH THEY HOLD A SIGNIFICANT OWNERSHIP OR OTHER INTERESTS, AND REFRAIN FROM PARTICIPATION IN ANY ACTION ON SUCH MATTERS, EXCEPT UPON APPROVAL OF THE BOARD OF DIRECTORS AFTER FULL AND FRANK DISCLOSURE. IN THE EVENT THAT A SITUATION ARISES WHEREBY AN EMPLOYEE OR MEMBER OF THE BOARD OF DIRECTORS COULD USE CONFIDENTIAL OR PRIVILEGED AGENCY INFORMATION FOR PERSONAL GAIN, HE/SHE IS OBLIGATED TO REPORT THAT POTENTIAL TO THE BOARD OF DIRECTORS. INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS SHALL THEN RENDER A DECISION REGARDING THE POTENTIAL ARRANGEMENT OR TRANSACTION, WHICH WILL BE NOTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION REQUIRES THE ANALYSIS OF COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS. THE SALARIES SHALL BE BASED ON COMPARABLE ORGANIZATIONS WITH SIMILAR MISSION, BUDGET SIZE, JOB DESCRIPTION AND DEMANDS, GEOGRAPHIC AREA, AND OTHER FACTORS. BASED ON THE ANALYSIS, THE BOARD SHALL CONCLUDE ON AN APPROPRIATE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. SUCH ANALYSIS SHALL BE DOCUMENTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15B HAS BEEN ANSWERED "NO" AS THE ORGANIZATION DOES NOT COMPENSATE ANY ADDITIONAL OFFICERS OR KEY EMPLOYEES (BY DEFINITION OF THE FORM 990 INSTRUCTIONS). FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G VEGETATION MANAGEMENT SERVICES: PROGRAM SERVICE EXPENSES 4,381,644. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,381,644. WILDLIFE PREPAREDNESS / DEFENSIBLE SPACE CONTRACTORS: PROGRAM SERVICE EXPENSES 70,040. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,040. OTHER CONTRACT SERVICES / PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 41,107. MANAGEMENT AND GENERAL EXPENSES 80,211. FUNDRAISING EXPENSES 4,880. TOTAL EXPENSES 126,198.