2016-02-12T20:00:13-06:00 2015-03-31 350921680 CROWE HORWATH LLP 400 Capitol Mall Suite 1400 Sacramento CA 958144434 990 2014-04-01 463488405 California Waterfowl Foundation CALI 9166481406 1346 Blue Oaks Blvd Roseville CA 95678 John D Carlson President 2016-02-12 true Nicole Bencik P00756195 9164411000 2014 2016-08-17 19:52:53Z John D Carlson Jr 1346 Blue Oaks Blvd Roseville CA 95678 4238048 false X N/A X 2013 CA It is the Foundation's mission to further the purposes and objectives of California Waterfowl Association, a California corporation exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. 4 4 0 500 0 0 4142668 3972784 0 0 103593 212039 0 53225 4246261 4238048 0 0 0 0 97215 80520 0 0 0 240337 266106 337552 346626 3908709 3891422 4416074 8263161 337552 260315 4078522 8002846 It is the Foundation's mission to further the purposes and objectives of California Waterfowl Association (CWA), a California corporation exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. false false 346626 AS THE FISCAL SPONSOR OF THE CHARITABLE PROGRAMS OF CALIFORNIA WATERFOWL ASSOCIATION (CWA), THE FOUNDATION PROVIDES RESOURCES TO IT TO SUPPORT SCIENTIFIC, EDUCATIONAL, ADVOCACY, HABITAT MANAGEMENT, AND OTHER PROGRAMS THAT FURTHER CWA'S CHARITABLE GOALS. 346626 true true false false false false false false true false false false false false true false true 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 true false false false true 0 0 0 false false false false false false false false false false X 4 4 false false false false false true false true false false false true true true true true true false false false CA X X Colby Heaton 9166481406 1346 Blue Oaks Blvd Roseville CA 95678 Terry Holberton III Chairman 1.00 1.00 X X 0 0 0 Tom Tolliver Secretary 1.00 1.00 X X 0 0 0 Chris Dobson Treasurer 1.00 X X 0 0 0 Bill Wright Board Director 1.00 1.00 X X 0 0 0 Colby Heaton Chief Financial Officer 1.00 40.00 X 0 145874 12978 Jr John Carlson President 1.00 40.00 X 0 215042 0 0 360916 12978 0 false true false 0 0 0 0 3972784 0 0 0 3972784 0 0 0 0 0 212039 212039 0 0 0 0 Other Income 900099 46414 46414 Property Tax Refund 900099 6811 6811 0 0 0 0 53225 4238048 0 0 265264 X 56273 56273 24247 24247 33086 33086 46455 46455 0 0 5681 5681 107657 107657 4331 4331 18347 18347 Dues and Subscriptions 5101 5101 Land Restoration 32438 32438 Janitorial & Garbage 8039 8039 4971 4971 0 0 346626 346626 0 0 103593 583144 0 0 0 0 0 0 4312481 7680017 0 0 0 0 4416074 8263161 337552 260315 0 0 0 337552 260315 X 4078522 8002846 4078522 8002846 4416074 8263161 3891422 93946 -61044 0 X false true X true false X X X 1 CALIFORNIA WATERFOWL ASSOCIATION 941149574 9 true 346626 0 1 346626 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3974929 4422819 212039 346626 8263161 0 4039075 273406 337552 3974929 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.0 0.0 0.0 false false 0 X Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment's earnings and principal will provide for the ongoing maintenance, upkeep, development, and operations of the Grizzly Ranch, Denverton, and Goose Lake properties. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote California Waterfowl Association has been granted tax-exempt status by the Internal Revenue Service pursuant to code section 501(c)(3) and also by the California Revenue and Tax Code Section 23701e. Accordingly, no provision for income taxes has been included in the accompanying financial statements. However, the Association files, when necessary, unrelated business income tax returns. The subsidiaries of the Association are not tax-exempt entities but are considered pass-thru entities for tax purposes which are subject to certain minimum tax payments of $800 each in the state of California. The Association and its subsidiaries have accounted for uncertainty in income taxes through the use of a comprehensive model for recognizing, measuring, presenting and disclosing in the financial statements tax positions taken or expected to be taken on a tax return. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The effect of applying this model and the resulting identification of uncertain tax positions, if any, were not considered significant for financial reporting purposes. Management does not anticipate any changes in unrecognized tax benefits or modeling of those benefits in the next twelve months. The Association would recognize any interest accrued and penalties related to unrecognized tax benefits in tax expense. During the years ended March 31, 2015 and 2014, the Association did not recognize any interest or penalties. The Association is subject to filing of U.S. Federal and California informational returns. Federal returns for 2010 through 2012 and California returns for 2009 through 2012 are currently open for potential Federal and state examinations. false false false false false false false false false Colby Heaton Chief Financial Officer 0 134874 0 11000 0 0 0 4933 0 8045 0 158852 0 0 Jr John Carlson President 0 215042 0 0 0 0 0 0 0 0 0 215042 0 0 Form 990, Part VI, Line 15 PROCESS FOR DETERMINING COMPENSATION THE FOUNDATION DOES NOT COMPENSATE ANY INDIVIDUALS. THEREFORE, THIS QUESTION HAS INTENTIONALLY BEEN ANSWERED NO. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Until its dissolution or liquidation, California Waterfowl Association (CWA) shall be entitled to designate all of the directors of the Foundation, each to serve a term of three years, arranged so that not more than one-third (1/2) plus one of the Director's terms shall expire in any year. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body There are no committees with the authority to act on behalf of the governing body. Therefore, this question has been marked No. Form 990, Part VI, Line 11b Review of form 990 by governing body The Full Form 990 is distributed to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy and agrees to comply with the policy. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest 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 a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. Form 990, Part VI, Line 19 Required documents available to the public Governing documents, conflict of interest policy, and financial statements will be made available to the public upon request at the Foundation's office. Form 990, Part IX, Line 11g Other Fees Professional Fees - Total Expense: 46455, Program Service Expense: 46455, Management and General Expenses: , Fundraising Expenses: ; CALIFORNIA WATERFOWL ASSOCIATION 1346 BLUE OAKS BLVD ROSEVILLE CA 95678 941149574 CONSERVATION CA 501(c)(3 9 NA false false false true false false false false false false false false true false true true true false false false