2016-07-26T10:26:50-05:00 2015-12-31 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2015-01-01 136211384 Water Research Foundation % WATER RESEARCH FOUNDATION WATE 3033476150 6666 WEST QUINCY AVENUE DENVER CO 80235 ROBERT C RENNER CEO 3033476113 2016-08-15 true Rita F Worster CPA P00290681 7194714290 2015 2016-12-15 16:53:06Z ROBERT C RENNER 6666 W QUINCY AVE DENVER CO 80235 22760425 false X WWW.WATERRF.ORG X 1966 DE COORDINATE & PROMOTE RESEARCH RELATED TO THE TECHNOLOGY, OPERATION AND MGMT OF PUBLIC WATER SYSTEMS, WITH THE INTENT TO IMPROVE THE WATER SUPPLY AND PROVIDE SERVICE TO THE PUBLIC. 24 24 43 1000 0 12659913 12909495 2678465 2766598 95444 87536 2170 126 15435992 15763755 0 0 0 0 4598442 5137874 0 0 510026 10838230 11652169 15436672 16790043 -680 -1026288 16793791 14870524 6509953 5275424 10283838 9595100 X THE PURPOSE OF WATER RESEARCH FOUNDATION (WRF) IS TO ADVANCE THE SCIENCE OF WATER BY PROVIDING PRACTICAL SOLUTIONS TO TODAY'S MOST COMPLEX CHALLENGES TO WATER UTILITIES AND SUPPLIERS. false false 9350697 2766724 RESEARCH PROGRAMS: COORDINATES MULTIPLE RESEARCH PROGRAMS TO COLLECTIVELY ADDRESS ISSUES OF SUBSCRIBERS AND THE WATER SECTOR AS A WHOLE. THE RESEARCH PROGRAMS ARE FOCUS AREA, EMERGING OPPORTUNITIES, TAILORED COLLABORATION AND FACILITATED RESEARCH PROGRAM. THESE PROGRAMS INCLUDE THE COSTS OF PROJECTS FUNDED FOR RESEARCH TO BE CONDUCTED BY OUTSIDE ORGANIZATIONS AND OTHER INTERNAL EXPENSES DIRECTLY RELATED TO THESE PROJECTS. 1415659 RESEARCH MANAGEMENT: THE PLANNING, ADMINISTRATION AND MONITORING OF THE RESEARCH PROGRAMS SPONSORED BY WRF ARE THE PRIMARY RESPONSIBILITIES OF THE RESEARCH MANAGERS. SPECIFIC TASKS INCLUDE: ADMINISTRATION OF WRF'S FOCUS AREA COUNCIL AND TECHNICAL ADVISORY COMMITTEES FOR EACH FOCUS AREA; RESEARCH PLANNING, CONTRACTOR MONITORING AND OVERSIGHT; RESEARCH DELIVERABLE AND PRODUCT REVIEW; REQUESTS FOR PROPOSAL PREPARATION; PROJECT ADVISORY COMMITTEE SELECTION AND ADMINISTRATION; AND PROPOSAL REVIEW AND SELECTION. PROJECT MANAGEMENT AND RESEARCH PLANNING SERVE AS WRF'S PRIMARY LINK WITH THE WATER RESEARCH AND VOLUNTEER COMMUNITY. 711584 Subscriber Services: The Administration of WRF's major funding effort, the research subscription program, is coordinated by subscriber services staff. Activities include: planning and implementation of a recruitment and retention program, Highlighting WRF's value proposition and coordinating subscriber communications. Regional liasions are responsible for providing personalized services to subscribers. Major activities include annual visits/briefings, serving as the primary staff contact, promoting greater involvement in WRF programs, and ensuring subscribers' needs are expeditiously met. The subscriber services group also administers the tailored collaboration program. 663609 communications and marketing 87947 other program expenses 751556 12229496 true true false false false false false false false false true true false false true false true false false false true false false false false false false false false true false false false false false false false false false false false false false false false false true 21 0 true 43 true false false false false false false false false false false X 24 24 false false false false true true false true true false false true true true true true true true true false X WATER RESEARCH FOUNDATION 3033476113 6666 W QUINCY AVE DENVER CO 80235 X DENISE L KRUGER CHAIR 1.0 0.0 X X 0 0 0 CHARLES M MURRAY VICE CHAIR 1.0 0.0 X X 0 0 0 DENNIS W DOLL TREASURER 1.0 0.0 X X 0 0 0 JOHN DYKSEN TRUSTEE-Through 06/2015 1.0 0.0 X 0 0 0 GREGORY C HEITZMAN TRUSTEE 1.0 0.0 X 0 0 0 RAYMOND HOFFMAN TRUSTEE 1.0 0.0 X 0 0 0 NILAKSH KOTHARI TRUSTEE-Through 06/2015 1.0 0.0 X 0 0 0 JAMES LOCHHEAD TRUSTEE 1.0 0.0 X 0 0 0 DEBRA MAN TRUSTEE 1.0 0.0 X 0 0 0 SCOTT POTTER TRUSTEE 1.0 0.0 X 0 0 0 ROBERT PRITCHARD TRUSTEE 1.0 0.0 X 0 0 0 JO M JODY PUCKETT TRUSTEE 1.0 0.0 X 0 0 0 PAUL RUSH TRUSTEE 1.0 0.0 X 0 0 0 STEPHEN SCHNEIDER TRUSTEE 1.0 0.0 X 0 0 0 ROBERT TEEGARDEN TRUSTEE 1.0 0.0 X 0 0 0 KEVIN YOUNG TRUSTEE 1.0 0.0 X 0 0 0 JOHN BIGELOW TRUSTEE-through 04/2015 1.0 0.0 X 0 0 0 ALEX COATE TRUSTEE 1.0 0.0 X 0 0 0 LISA SPARROW TRUSTEE 1.0 0.0 X 0 0 0 JOHN SULLIVAN TRUSTEE 1.0 0.0 X 0 0 0 WALTER LYNCH TRUSTEE 1.0 0.0 X 0 0 0 GENE KOONTZ EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 JOE GYSEL EX OFFICIO TRUSTEE 1.0 0.0 X 0 0 0 JOHN ENTSMINGER TRUSTEE 1.0 0.0 X 0 0 0 ERIC THORNBURG TRUSTEE 1.0 0.0 X 0 0 0 Barrett Murphy Member-at-Large 1.0 0.0 X 0 0 0 Carl Yates chairman of the FAC 1.0 0.0 X 0 0 0 ROBERT C RENNER SECRETARY/ceo 40.0 0.0 X 348407 0 35674 TANIA HASKINS CHIEF FINANCIAL OFFICER 40.0 0.0 X 164653 0 26995 CHRISTOPHER RAYBURN DIRECTOR-RESEARCH MANAGEMENT 40.0 0.0 X 136646 0 49146 JILL THIARE DIRECTOR-COMMUN AND MARKETING 40.0 0.0 X 113345 0 18785 763051 0 130600 4 false true false BROSS GROUP 12600 W COLFAX AVE SUITE C-480 LAKEWOOD CO 80215 IT MANAGEMENT 1031777 CAROLLO ENGINEERS INC P O BOX 526046 SACRAMENTO CA 95852 PROJECT RESEARCH 781113 ARCADIS US INC 62638 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 PROJECT RESEARCH 695571 HAZEN SAWYER PC 4000 HOLLYWOOD BLVD NORTH TOWER 7 HOLLYWOOD FL 33021 PROJECT RESEARCH 664482 PERSONIFY INC PO BOX 759470 BALTIMORE MD 21275 IT PRODUCT/SERVICES 467932 39 54249 11741174 1114072 12909495 PROJECT CO-FUNDING 221000 2766598 2766598 2766598 87206 87206 0 0 0 0 0 6997000 6996670 330 330 330 0 0 0 MISCELLANEOUS 900099 126 126 126 15763755 2766724 87536 0 0 0 0 575728 575728 0 2958474 1726882 1031811 199781 734548 204304 500562 29682 622984 173274 424537 25173 246140 68460 167734 9946 0 18666 18666 22248 22248 0 0 0 105858 10060 95798 88815 88815 54137 54137 668097 83876 584221 0 130906 130906 565209 372948 80431 111830 0 30461 30461 0 17438 17438 78943 78943 39339 39339 RESEARCH CONTRACTS 8349392 8349392 APPLIED OVERHEAD 1198658 1065044 133614 PUBLICATIONS/PRINTING 111592 111592 STAFF TRAINING 22596 22596 149814 144795 5019 16790043 12229496 4050521 510026 2725210 2190097 7370222 6592270 830571 538680 938149 198457 0 0 0 0 0 0 0 0 134392 166906 1425009 643597 439994 781412 405840 0 3931681 4385414 0 0 0 0 17732 17288 16793791 14870524 715081 722879 0 0 2837719 2143080 0 0 0 0 0 0 0 0 0 0 2957153 2409465 6509953 5275424 X 10283838 9595100 0 0 0 0 10283838 9595100 16793791 14870524 X -1026288 -72311 409861 X false true X true false X 12550203 13110112 12604883 12659913 12909495 63834606 0 0 12550203 13110112 12604883 12659913 12909495 63834606 1344585 62490021 344335 259252 139347 95333 87206 925473 0 0 64760079 16569173 0.96495 0.96023 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37666 18150 19516 46405 22847 23558 1340938 602600 738338 781412 NON-CURRENT CDS 4385414 F 4385414 0 ACCRUED PENSION LIABILITY 1576734 ACCRUED RESEARCH CONTRACTS 832731 2409465 16101305 -72311 409861 337550 15763755 15763755 16790043 16790043 16790043 Uncertain Tax Positions Schedule D, Part X, Line 2 Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. Revenue on books, not on return Schedule D, Part XI, Line 2d Change in Minimum Pension Liability 409,861 false EAST ASIA AND THE PACIFIC PROGRAM SERVICES RESEARCH CONTRACTS 407201 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES RESEARCH CONTRACTS 164708 NORTH AMERICA PROGRAM SERVICES RESEARCH CONTRACTS 454287 EAST ASIA AND THE PACIFIC PROGRAM SERVICES TRAVEL TO PAC MEETINGS 8586 NORTH AMERICA PROGRAM SERVICES TRAVEL TO PAC MEETINGS 2124 EAST ASIA AND THE PACIFIC PROGRAM SERVICES TRAVEL TO CONFERENCES 14110 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES TRAVEL TO CONFERENCES 3536 NORTH AMERICA PROGRAM SERVICES TRAVEL TO CONFERENCES 13630 EAST ASIA AND THE PACIFIC PROGRAM SERVICES TRAVEL TO MEETINGS 4570 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES TRAVEL TO MEETINGS 2384 NORTH AMERICA PROGRAM SERVICES TRAVEL TO MEETINGS 9939 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES TRAVEL TO WORKSHOPS 19622 NORTH AMERICA PROGRAM SERVICES TRAVEL TO WORKSHOPS 7292 EAST ASIA AND THE PACIFIC PROGRAM SERVICES SUBSCRIPTION REVENUE EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES SUBSCRIPTION REVENUE NORTH AMERICA PROGRAM SERVICES SUBSCRIPTION REVENUE EAST ASIA AND THE PACIFIC PROGRAM SERVICES CO-FUNDING REVENUE EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES CO-FUNDING REVENUE NORTH AMERICA PROGRAM SERVICES CO-FUNDING REVENUE MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES MEETINGS 9427 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES TRAVEL TO PAC MEETINGS 1466 EAST ASIA AND THE PACIFIC PROGRAM SERVICES TRAVEL TO WORKSHOPS 18225 1111989 29118 1141107 false false false false false false X X X X X X true false false false false false false true false ROBERT C RENNER SECRETARY/ceo 289335 0 45500 0 13572 0 23850 0 11824 0 384081 0 0 0 TANIA HASKINS CHIEF FINANCIAL OFFICER 142621 0 21600 0 432 0 15024 0 11971 0 191648 0 0 0 CHRISTOPHER RAYBURN DIRECTOR-RESEARCH MANAGEMENT 133847 0 1600 0 1199 0 12948 0 36198 0 185792 0 0 0 SCHEDULE J, PART I, LINE 7 Non-Fixed Payments SUPPLEMENTAL INFORMATION FOR NON-FIXED PAYMENTS FOR: A.) CHIEF EXECUTIVE OFFICER BONUS PAID IN FISCAL YEAR 2015: THE CHIEF EXECUTIVE OFFICER'S BONUS IS DETERMINED AT THE DISCRETION OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THIS IS BASED ON THE ACCOMPLISHMENTS OF THE 2014 BUSINESS PLAN REPORT CARD AND THE ANTICIPATED GOALS FOR THE 2015 BUSINESS PLAN. THE DECISION OF THE EXECUTIVE COMMITTEE IS DOCUMENTED IN THEIR MEETING MINUTES. THE EXECUTIVE COMMITTEE SUBMITS ITS RECOMMENDATIONS TO THE FULL BOARD OF TRUSTEES FOR APPROVAL AT THE JANUARY BOARD MEETING AND THE BOARD OF TRUSTEES APPROVES THE REQUEST. THIS ACTION IS DOCUMENTED IN THE MINUTES OF THE MEETING. THE MOST RECENT REVIEW AND APPROVAL WAS CONDUCTED IN JANUARY, 2016 FOR THE 2015 BONUS THAT WAS PAID IN 2016. A LETTER FROM THE CHAIR OF THE BOARD OF TRUSTEES IS SENT TO THE CHIEF EXECUTIVE OFFICER. B.) HIGHEST COMPENSATED EMPLOYEES' BONUS: DURING THE BUDGET PROCESS EACH YEAR, A PREDETERMINED BONUS POOL IS SET ASIDE BASED ON THE DISCRETION OF THE CHIEF EXECUTIVE OFFICER AND IS TIED TO ACHIEVEMENT OF WRF'S GOALS. THE BONUS POOL IS INCLUDED IN THE SALARY BUDGET AND IS REVIEWED BY THE FINANCE COMMITTEE. THE FINANCE COMMITTEE'S APPROVAL OF THE BONUS POOL IS DOCUMENTED IN THEIR MINUTES. THE FINANCE COMMITTEE MAKES RECOMMENDATIONS FOR APPROVAL TO THE FULL BOARD OF TRUSTEES AT THEIR JANUARY BOARD MEETING, AND THE BOARD OF TRUSTEES APPROVES THE BUDGET, WHICH INCLUDES THE SALARY INCREASE AND BONUS POOL, AND THE ACTION IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. THE CHIEF EXECUTIVE OFFICER INFORMS THE KEY EMPLOYEES OF THE BONUS AMOUNT DURING THEIR ANNUAL REVIEW. Schedule J, Part I, Line 4a Severance Payment The Director of Communications and Marketing separated employment with WRF effect August 14, 2015. Severance of $42,702 was paid in 2015. FORM 990, PART VI, SECTION A, LINE 1A Material Differences in Voting Rights THERE ARE TWENTY-SIX MEMBERS OF THE BOARD OF TRUSTEES, PLUS THE SECRETARY (CHIEF EXECUTIVE OFFICER OF WRF). THE PRESIDENTS OF AWWA, AMWA AND NAWC, OR THEIR DESIGNEES, ARE NON-VOTING MEMBERS; HOWEVER THEY PARTICIPATE IN ALL DISCUSSIONS AT THE BOARD MEETINGS. THE EMERITUS TRUSTEE IS ALSO NON-VOTING AND SERVES IN AN ADVISORY ROLE. THE SECRETARY ALSO DOES NOT HAVE VOTING PRIVILEGES. THE BOARD CHAIR VOTES ONLY IN CIRCUMSTANCES WHERE THERE IS A TIE AND IS ALSO INDEPENDENT. THE REMAINING TWENTY-TWO APPOINTED MEMBERS HAVE VOTING PRIVILEGES AND ARE ALSO INDEPENDENT. VOTING IS GENERALLY VERBAL, AND NON-VOTING MEMBERS DO NOT VOTe ON THE CONSENT AGENDA OR OTHER MOTIONS AS PRESENTED FOR CONSIDERATION AT THE MEETINGS. FORM 990, PART VI, SECTION A, LINE 6 Classes of Members or Stockholders AN ORGANIZATION SHALL BECOME A SUPPORTING MEMBER OF WRF AND SHALL BE ENTERED ON THE MEMBERSHIP ROLL UPON PAYMENT OF PRESCRIBED FEES AS ESTABLISHED BY THE BOARD OF TRUSTEES. FAILURE TO PAY FEES SHALL BE CAUSE FOR REMOVING A SUPPORTING MEMBER FROM THE MEMBERSHIP ROLL. SUPPORTING MEMBERS OF WRF, AS SUCH, SHALL NOT BE ENTITLED TO VOTE. DEPENDING UPON THE CATEGORY OF MEMBERSHIP, THE PRESCRIBED FEES MAY BE THE ANNUAL DUES OR THE SUBSCRIPTION FEES. FORM 990, PART VI, SECTION A, LINE 7A Members or Stockholders who can elect members of the governing body THE BOARD SHALL CONSIST OF EIGHTEEN ELECTED OR APPOINTED PERSONS PLUS WRF'S CHAIR, VICE-CHAIR, AND TREASURER; THE CHAIR OF WRF'S FOCUS AREA COMMITTEE (FAC), EX-OFFICIO; THE PRESIDENT OF THE AMERICAN WATER WORKS ASSOCIATION (AWWA), EX-OFFICIO, OR THEIR DESIGNEE (NON-VOTING); THE PRESIDENT OF ASSOCIATION OF METROPOLITAN WATER AGENCIES (AMWA), EX-OFFICIO, OR THEIR DESIGNEE (NON-VOTING); THE PRESIDENT OF THE NATIONAL ASSOCIATION OF WATER COMPANIES (NAWC), EX-OFFICIO, OR THEIR DESIGNEE (NON-VOTING); THE EMERITUS TRUSTEE (NON-VOTING) AND THE SECRETARY. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE-CHAIR, TREASURER, AND MEMBER-AT-LARGE. THE EXECUTIVE COMMITTEE MEMBERS SHALL BE UTILITY EMPLOYEES. THE EX-OFFICIO MEMBERS (PRESIDENTS OF AWWA, AMWA, AND NAWC) APPOINT THREE MEMBERS FOR EACH RESPECTIVE ORGANIZATION (ONE PER ORGANIZATION EACH YEAR). THE APPOINTEES FROM AWWA MUST BE REPRESENTATIVES THE WATER UTILITIES, AND APPOINTEES FROM AMWA AND NAWC SHOULD BE MEMBERS OF EACH ASSOCIATION, RESPECTIVELY. THE PRESIDENTS OF AWWA, AMWA, AND NAWC CONSULT WITH THE EXECUTIVE COMMITTEE BEFORE MAKING THEIR FORMAL APPOINTMENTS. THE FOCUS AREA COMMITTEE (FAC) CHAIR, ALSO AN EX-OFFICIO, IS ELECTED BY THE BOARD FOR A THREE-YEAR TERM. THE EMERITUS TRUSTEE POSITION WAS VOTED ON AND APPROVED DURING THE JUNE, 2014 ANNUAL BOARD MEETING. THIS POSITION WAS CREATED TO RECOGNIZE DISTINGUISHED SERVICE OF FORMER BOARD MEMBERS AND SERVES IN AN ADVISORY CAPACITY. THE EMERITUS TRUSTEES MAY ATTEND BOARD MEETINGS, COMMITTEE MEETINGS AND BOARD EVENTS. HOWEVER, EMERITUS TRUSTEES CANNOT HOLD OFFICE, HAVE NO VOTING RIGHTS AND DO NOT COUNT FOR QUORUM PURPOSES. THE TERM OF SERVICE FOR THIS POSITION IS LIMITED TO TWO THREE-YEAR TERMS. EACH YEAR AT THE ANNUAL MEETING OF THE BOARD, THE BOARD SHALL ELECT THREE PERSONS TO SERVE AS TRUSTEES FROM A SLATE OF CANDIDATES PROVIDED BY THE NOMINATING COMMITTEE. THE ELECTED AND APPOINTED TRUSTEES ARE ELIGIBLE TO VOTE. TERM OF OFFICE SHALL BE THREE YEARS AND ONE-THIRD OF THE TRUSTEES WILL BE ELECTED OR APPOINTED EACH YEAR. TRUSTEES ARE LIMITED TO TWO CONSECUTIVE THREE-YEAR TERMS. FORM 990, PART VI, SECTION B, LINE 11B Process to Review the Form 990 THE DRAFT 990 IS REVIEWED BY WRF'S ACCOUNTING STAFF AND FORWARDED TO THE CHIEF FINANCIAL OFFICER AND THE AUDIT COMMITTEE FOR FURTHER REVIEW. ONCE THE 990 HAS BEEN APPROVED BY THE AUDIT COMMITTEE, THE FINAL VERSION OF THE RETURN WILL BE EXPORTED TO THE WEBSITE TO PROVIDE ACCESS TO THE BOARD OF TRUSTEES, ALONG WITH E-MAIL CORRESPONDENCE STATING IT IS AVAILABLE. THIS IS DONE PRIOR TO FILING THE 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C Process for Monitoring Compliance with Conflict of Interest Policy WATER RESEARCH FOUNDATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES CONFLICT OF INTEREST AT VARYING FREQUENCIES AND LEVELS OF MONITORING, DEPENDING ON THE RISK OF A POTENTIAL CONFLICT AND ITS LIKELY IMPACT ON WRF. WRF'S POLICY ADDRESSES CONFLICT OF INTEREST IN TERMS OF ITS STAFF, MANAGEMENT, BOARD OF TRUSTEES, AND VOLUNTEER LEADERSHIP. ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES, AS WRF REPRESENTATIVES, SUBMIT A SIGNED DISCLOSURE OF SIGNIFICANT INTERESTS FORM WHICH IDENTIFIES EXISTING OR POTENTIAL RELATIONSHIPS THAT MAY CAUSE A CONFLICT OF INTEREST WITH WRF ACTIVITY. PAID STAFF, ALSO DEEMED WRF REPRESENTATIVES, SUBMIT A CONFLICT OF INTEREST STATEMENT WHEN THEY ARE HIRED AND ARE RESPONSIBLE TO IMMEDIATELY SELF-REPORT ANY KNOWN CONFLICT OF INTEREST WHENEVER SUCH CONFLICT ARISES. ANY DISCLOSURE IS FIRST ADJUDICATED BY WRF MANAGEMENT, PURSUANT TO GUIDELINES ESTABLISHED BY THE POLICY. MANAGEMENT WILL ELEVATE A DISCLOSED CONFLICT TO THE FOUNDATION'S AUDIT COMMITTEE FOR ITS OVERSIGHT, WHEN NECESSARY. THE AUDIT COMMITTEE PERFORMS THIS FUNCTION ON BEHALF OF THE BOARD OF TRUSTEES. WRF'S CONFLICT OF INTEREST POLICY SETS STRINGENT GUIDELINES FOR CONDUCT, CONFIDENTIALITY, DECISION-MAKING, AND ACCEPTANCE OF GRATUITIES. DECISIONS OF THIS COMMITTEE MAY BE APPEALED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. VIOLATION OF THE PROVISION OF THIS POLICY IS CAUSE FOR REMOVAL FROM FOUNDATION ACTIVITIES. TRUSTEES SHALL INFORM THE FULL BOARD AT THE OUTSET OF THE DISCUSSION ON PROPOSALS FOR POTENTIAL FUNDING OF ANY INVOLVEMENT OF THEIR ORGANIZATION IN ANY OF THE PROPOSALS UNDER CONSIDERATION. FOR PROJECTS IN WHICH A TRUSTEE'S ORGANIZATION IS THE PRIMARY SUBMITTER ON A PROPOSAL, THE TRUSTEE MUST EXCUSE HIMSELF/HERSELF FROM ALL DISCUSSION ON THE PROPOSAL BY LEAVING THE ROOM. THE TRUSTEE IS ALSO INELIGIBLE TO VOTE ON THE PROPOSAL. DURING ITS NORMAL COURSE OF BUSINESS, WRF ALSO SEEKS INVOLVEMENT FROM SEVERAL VOLUNTEER COMMITTEES OR COUNCILS, COMPRISED PRIMARILY OF SUBSCRIBER PERSONNEL OR OTHER PROFESSIONALS WITH WATER-RELATED EXPERTISE. AS MONITORED BY A WRF REPRESENTATIVE, ALL COMMITTEE VOLUNTEERS ARE REQUIRED TO SELF-REPORT ANY EXISTING OR POTENTIAL CONFLICTS OF INTEREST. REPORTED CONFLICTS SHALL THEN BE ASSESSED BY WRF'S REPRESENTATIVE AND/OR WRF MANAGEMENT, WHO SHALL BE RESPONSIBLE TO ENFORCE THE PROVISIONS OF THE WRF'S CONFLICT OF INTEREST POLICY PURSUANT TO THAT VOLUNTEER'S LEVEL OF INVOLVEMENT OF DECISION-MAKING IN HIS/HER RESPECTIVE COMMITTEE OR COUNCIL. FORM 990, PART VI, SECTION B, LINE 15A Review of CEO or Top Mgmt Official Compensation EXECUTIVE COMMITTEE DELIBERATES AND REVIEWS THE CHIEF EXECUTIVE OFFICER'S COMPENSATION ANNUALLY IN PRIVATE SESSIONS. THE REVIEWS FOR FISCAL YEAR 2015 TOOK PLACE IN DECEMBER, 2014 AND JANUARY, 2015. COMPENSATION AND BENEFITS SOLUTIONS PROVIDED AN INDEPENDENT COMPENSATION SURVEY OF THE CHIEF EXECUTIVE OFFICER'S COMPENSATION (SALARY AND BENEFITS) AND THE EXECUTIVE COMMITTEE MADE THEIR EVALUATION BASED ON THIS INFORMATION AND SUBMITTED THEIR DECISION TO THE FULL BOARD FOR THEIR ACTION. THE EXECUTIVE COMMITTEE ALSO LOOKS FOR SIGNIFICANT DEVIATIONS FROM A NORMAL SALARY RANGE, IF APPLICABLE. CURRENTLY THERE ARE NO SIGNIFICANT DEVIATIONS FROM THE NORMAL REPORTED SALARY RANGES FOR SIMILAR CHIEF EXECUTIVE OFFICER POSITIONS. THE FULL BOARD UNANIMOUSLY APPROVED THE RECOMMENDATION IN JANUARY 2015 FOR FISCAL YEAR 2015. THE RECOMMENDATION/APPROVAL OF THE EXECUTIVE COMMITTEE IS DOCUMENTED IN THE BOARD OF TRUSTEES MEETING MINUTES. THE MOST RECENT REVIEW AND APPROVAL WAS CONDUCTED IN JANUARY 2016 FOR FISCAL YEAR 2016. FORM 990, PART VI, SECTION B, LINE 15B Review of Other Officer or Key Employees Compensation WRF'S SALARY AND COMPENSATION PLAN IS REVIEWED ANNUALLY TO ENSURE THAT KEY EMPLOYEES ARE FAIRLY COMPENSATED USING COMPARATIVE DATA RECEIVED FROM MOUNTAIN STATES EMPLOYERS' COUNCIL SURVEY INFORMATION. A SALARY BUDGET IS PREPARED ON THESE RESULTS. THE REVIEW FOR YEAR 2015 TOOK PLACE IN NOVEMBER 2014. COMPENSATION (INCLUDING PROPOSED BONUSES), FRINGE BENEFIT CALCULATIONS AND GRAPHS ARE SUBMITTED TO THE FINANCE COMMITTEE FOR EVALUATION AT THEIR MEETING EACH NOVEMBER. THE FINANCE COMMITTEE SUBMITS ITS RECOMMENDATION FOR APPROVAL TO THE FULL BOARD OF TRUSTEES FOR ACTION AT THE JANUARY BOARD MEETING. THE MOST RECENT REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES WAS CONDUCTED IN JANUARY 2016 FOR FISCAL YEAR 2016. THE RECOMMENDATION OF THE FINANCE COMMITTEE IS DOCUMENTED IN THEIR MEETING MINUTES AND BOARD APPROVAL IS DOCUMENTED IN THE BOARD OF TRUSTEES MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 Governing Documents Available to the Public WRF DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UNLESS SPECIFICALLY REQUESTED. Other changes in nets assets Form 990, Part XI, Line 9 Change in Minimum Pension Liability 409,861 Form 990, Part III, Line 4d COMMUNICATIONS AND MARKETING: COMMUNICATIONS AND MARKETING EFFORTS CONSIST OF PUBLISHING INFORMATION AND RESOURCES DERIVED FROM WRF-SPONSORED RESEARCH TO ENSURE THAT THE RESULTS AND APPLICATION OF RESEARCH ARE EFFECTIVELY TRANSFERRED TO SUBSCRIBERS AND OTHER STAKEHOLDERS. THESE EFFORTS INCLUDE THE DEVELOPMENT, DISTRIBUTION AND PROMOTION OF RESEARCH REPORTS AND OTHER PROJECT REPORTS, PRINTED MATERIALS AND E-PERIODICALS, WEBCASTS, WORKSHOPS, THE WEBSITE AND SOCIAL MEDIA. COMMUNICATION AND MARKETING ALSO OVERSEES ALL PUBLIC RELATIONS AND MARKETING ACTIVITIES AND COLLATERAL. THE ACTIVITIES OF THE PUBLIC COUNCIL ON WATER RESEARCH ARE ALSO CENTERED HERE. Other Program Expenses: This area includes general travel, consulting and contracts relating to programs not identified in the other program areas.