2019-05-14T18:20:46-05:00 2018-12-31 814234542 BPM LLP 10 ALMADEN BOULEVARD SUITE 1000 SAN JOSE CA 951132238 990 2018-01-01 550797265 CALIFORNIA STORMWATER QUALITY ASSOCIATION CALI 6503661042 PO BOX 2105 MENLO PARK CA 940262105 GEOFF BROSSEAU EXECUTIVE DIRECTOR 6503661042 2019-05-13 1 MICHAEL STEPHEN SCHAFFER P00210063 4089616300 2019-05-13 208.184.139.130 2019-05-13 17:12:09 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 FD6251F6FB7123D4B026EB6814EBA84C6E349BAE 2018 2019-02-21 02:37:17Z GEOFF BROSSEAU PO BOX 2105 MENLO PARK CA 940262105 1828270 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 11 0 0 141607 5 1813338 1827849 398 416 0 0 1955343 1828270 0 0 0 0 452497 607484 0 0 0 1422268 1336362 1874765 1943846 80578 -115576 955312 771967 344185 276416 611127 495551 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 831807 970440 EDUCATION, GUIDANCE & TRAINING: PROJECTS CONDUCTED BY THE ASSOCIATION RESULT IN GUIDANCE DOCUMENTS AND OTHER EDUCATIONAL MEDIA. THE GUIDANCE SERVE AS EDUCATIONAL SOURCES AND FORUMS TO THOSE INTERESTED IN STORMWATER ISSUES AND SYSTEMS. 593089 796069 CONFERENCE: THE ANNUAL CONFERENCE PROVIDES A TECHNICAL FORUM FOR ALL INTERESTED PARTIES TO DISCUSS STORMWATER RELATED ISSUES. 54285 27340 ASSOCIATION MEETINGS/WEBCASTS: THE QUARTERLY MEETINGS/WEBCASTS PROVIDE A TECHNICAL FORUM FOR ALL INTERESTED PARTIES TO DISCUSS STORMWATER RELATED ISSUES. 37461 34000 ALL OTHER PROGRAM SERVICES 37461 34000 1516642 1 0 0 0 0 0 0 0 0 0 0 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 12 0 0 0 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 ANNETTE BEVERS 9256423848 4628 CARSON COURT PLEASANTON CA 94588 X AMANDA CARR VICE CHAIR 4.00 X X 0 0 0 STEPHANIE REYNA-HIESTAND TREASURER 3.00 X X 0 0 0 CATHLEEN GARNAND SECRETARY 3.00 X X 0 0 0 DANIEL APT CHAIR 6.00 X X 0 0 0 MARK LOMBOS DIRECTOR 2.00 X 0 0 0 RICHARD BOON DIRECTOR 2.00 X 0 0 0 DAVE TAMAYO DIRECTOR 2.00 X 0 0 0 BRIAN CURRIER DIRECTOR 2.00 X 0 0 0 SANDY MATHEWS DIRECTOR 2.00 X 0 0 0 DELYN ELLISON-LLOYD DIRECTOR 2.00 X 0 0 0 JILL BICKNELL DIRECTOR 2.00 X 0 0 0 GEOFF BROSSEAU EXECUTIVE DIRECTOR (SEE SCHEDULE O) 25.00 X 608825 0 0 608825 0 0 1 0 1 0 GEOFF BROSSEAU PO BOX 2105 MENLO PARK CA 94026 PROGRAM DEVELOPMENT & ADMINISTRATION 608825 1 5 5 CONFERENCES 900099 796069 796069 MEMBERSHIP DUES 900099 466623 466623 TRAINING PROGRAMS 900099 420600 420600 HANDBOOKS 900099 83217 83217 OTHER PROGRAMS 900099 34000 34000 27340 27340 1827849 416 416 1828270 1827849 0 416 X 607484 318659 288825 276 276 34342 34342 7777 7777 16879 16879 233 233 526213 526213 3053 3053 EDUCATION, GUIDANCE AND 634711 634711 BANK SERVICE CHARGE 40666 40666 JPA ADMINISTRATION 30467 30467 HANDBOOK PRODUCTION & S 28371 28371 13374 8688 4686 1943846 1516642 427204 0 137839 28569 620232 659201 183418 53267 13823 30930 955312 771967 221031 137590 123154 138826 344185 276416 X 611127 495551 611127 495551 955312 771967 -115576 0 X X 0 1 X 1 0 X 724053 758124 292187 141607 5 1915976 847909 1284127 1721974 1813338 1827849 7495197 1571962 2042251 2014161 1954945 1827854 9411173 0 20720 55088 173682 249490 20720 55088 173682 249490 9161683 388 273 321 398 416 1796 388 273 321 398 416 1796 480 15 15 510 1572830 2042539 2014497 1955343 1828270 9413479 0.97330 0.99070 0.00020 0.00020 X 0 X 1828270 0 1828270 0 1828270 1943846 0 1943846 0 1943846 PART X, LINE 2: THE ASSOCIATION REVIEWS AND ASSESSES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AGAINST MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR FINANCIAL STATEMENT RECOGNITION. AS THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN HAVE NOT HAD A MATERIAL IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS. ACCORDINGLY, NO PROVISION FOR INCOME TAX IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. X 0 0 0 0 0 0 0 0 0 GEOFF BROSSEAU EXECUTIVE DIRECTOR (SEE SCHEDULE O) 608825 0 0 0 0 0 0 0 0 0 608825 0 0 0 FORM 990, SCHEDULE J, PART II, LINE 1: THE COMPENSATION OF THE EXECUTIVE DIRECTOR REPORTED IN FORM 990, PART VII AND SCHEDULE J, PART II (ABOVE) INCLUDES PAYMENTS TO THE FOLLOWING INDEPENDENT CONTRACTORS. EVENTS COORDINATOR/PROJECT MANAGER - $116,135.93 ASSISTANT EXECUTIVE DIRECTOR - $177,728.14 EXECUTIVE ASSISTANT - $30,870.00 CONTRACTS MANAGER - $28,950.00 ACCOUNTANT - $10,111.81 --------------- TOTAL $363,795.88 ================ FORM 990, PART VI, SECTION A, LINE 2 ON OCCASION, MEMBERS OF THE BOARD OF DIRECTORS EMPLOYED BY 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 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 AF 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 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 LOYALTY 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 VII, SECTION A, LINE 1A: THE COMPENSATION OF THE EXECUTIVE DIRECTOR REPORTED IN PART VII INCLUDES PAYMENTS TO THE FOLLOWING INDEPENDENT CONTRACTORS. EVENTS COORDINATOR/PROJECT MANAGER - $116,135.93 ASSISTANT EXECUTIVE DIRECTOR - $177,728.14 EXECUTIVE ASSISTANT - $30,870.00 CONTRACTS MANAGER - $28,950.00 ACCOUNTANT - $10,111.81 ------------- TOTAL $363,795.88 ============= FORM 990, PART IX, LINE 5: AS NOTED ABOVE, THE COMPENSATION OF THE EXECUTIVE DIRECTOR REPORTED IN PART IX, LINE 5 INCLUDES PAYMENTS TO INDEPENDENT CONTRACTORS. FORM 990, PART XI, LINE 2C: FINANCIAL STATEMENTS AND REPORTING: THE ORGANIZATION HAS A FINANCE COMMITTEE WHICH SELECTS AN INDEPENDENT CERTIFIED ACCOUNTING FIRM TO CONDUCT AN AUDIT AND PROVIDE THE FINANCIAL STATEMENT AND TAX SERVICES. THERE WAS NO CHANGE IN THE SELECTION OR OVERSIGHT PROCESS THIS YEAR.