Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SOUTH SANTIAM WATERSHED COUNCIL
Employer identification number
91-1787357
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
173,960
368,332
441,501
706,048
613,300
2,303,141
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
173,960
368,332
441,501
706,048
613,300
2,303,141
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
2,303,141
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
173,960
368,332
441,501
706,048
613,300
2,303,141
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
11
96
123
186
221
637
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
141
221
222
113
697
11
Total support (Add lines 7 through 10).
2,304,475
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
99.940 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
99.950 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SOUTH SANTIAM WATERSHED COUNCIL
Employer identification number
91-1787357
Return Reference
Explanation
FORM 990 - ORGANIZATION'S MISSION
THE MISSION OF THE SOUTH SANTIAM WATERSHED COUNCIL (SSWC) IS TO INVOLVE LOCAL PEOPLE IN THE ENHANCEMENT AND PROTECTION OF THE SOUTH SANTIAM WATERSHED FOR THE SOCIAL AND ECONOMIC BENEFIT OF ITS LANDOWNERS, MANAGERS, AND USERS. THE SSWC IS ACTIVE IN STREAM RESTORATION, EDUCATION AND OUTREACH, AND MONITORING THROUGHOUT THE WATERSHED.
FORM 990, PAGE 2, PART III, LINE 4A
STEELHEAD. ON CANYON CREEK, DESIGNED LOG JAMS WERE BUILT TO PROVIDE REARING HABITAT FOR STEELHEAD. AN IMPORTANT COMPONENT OF WATERSHED RESTORATION IS WORK IN THE RIPARIAN AREA. OVER THE PAST FIVE YEARS, THE SSWC HAS PLANTED OVER 200,000 NATIVE TREES AND SHRUBS IN THE WATERSHED. IN FY 2013, THE SSWC WAS BUSY WITH MAINTENANCE ACTIVITIES ON THESE PLANTINGS. THIS INVOLVED VISITING OVER 25 PROPERTIES MULTIPLE TIMES TO TREAT INVASIVE WEEDS THAT MAY THREATEN THE PREVIOUS PLANTINGS. WITH EDUCATION, THE SSWC IS CONTINUING TO WORK WITH THE U.S. FOREST SERVICE, SWEET HOME RANGER DISTRICT AND LOCAL SCHOOLS TO BRING THIS COORDINATED WATERSHED EDUCATION PROGRAM TO WATERSHED STUDENTS. THE PROGRAM HAS TWO MAIN COMPONENTS; THE ANNUAL OUTDOOR SCHOOL AND THE YOUTH WATERSHED COUNCIL (YWC). THE OUTDOOR SCHOOL PROGRAM THAT INVOLVES A SERIES OF IN-CLASS WATERSHED EDUCATION ACTIVITIES AND FIELD TRIPS TO SWEET HOME 5TH AND 6TH GRADE CLASSES THAT CULMINATES IN A THREE DAY OUTDOOR SCHOOL ATTENDED BY OVER 90 STUDENTS. THE ACTIVITIES AND FIELD TRIPS CONSIST OF TOPICS IMPORTANT TO WATERSHED HEALTH INCLUDING RIPARIAN AND FOREST ECOLOGY, WILDLIFE BIOLOGY, AND FISHERIES. THE YWC IS A PROGRAM FOR SWEET HOME HIGH SCHOOL AND LEBANON HIGH SCHOOL STUDENTS TO PARTICIPATE IN AN ORGANIZATION THAT FOLLOWS THE PRINCIPLES OF EFFECTIVE WATERSHED COUNCILS. THE YWCS HAVE 20 MEMBERS AND MEETS WEEKLY DURING THE SCHOOL YEAR. AT THE MEETINGS, THE MEMBERS LISTEN TO PRESENTATIONS OF WATERSHED ISSUES AND RESTORATION OPPORTUNITIES, AND DISCUSS WAYS TO ADDRESS ISSUES. THE YWC HAS FEATURED FIELD TRIPS TO SITES AND WORK DAYS AT LOCATIONS THE STUDENTS SELECT FOR RESTORATION. DURING THIS FISCAL YEAR, MUCH WORK WAS CONDUCTED IN SWEET HOME ALONG THE SOUTH SANTIAM RIVER AND ON HAMILTON CREEK NEAR LEBANON. IN MONITORING, THERE ARE TWO PRIORITY AREAS IN THE SOUTH SANTIAM RIVER WATERSHED FOR EFFECTIVENESS MONITORING, HAMILTON CREEK AND MCDOWELL CREEK BASINS. ON HAMILTON CREEK, 3.5 MILES WAS SURVEYED IN FY 2013 TO GAUGE THE EFFECTIVENESS OF CURRENT AND FUTURE RESTORATION ACTION IN THAT WATERSHED. ON MCDOWELL CREEK, 1.75 STREAM MILES WERE SURVEYED. DURING 2014 AND FUTURE YEARS THE SITES WILL BE SURVEYED AGAIN TO MEASURE ENVIRONMENTAL CHANGE AS A RESULT OF THE PROJECTS THAT HAVE TAKEN PLACE. MONITORING SERVICES WERE ALSO USED THROUGHOUT THE WILLAMETTE BASIN, WITH OTHER WATERSHED COUNCILS UTILIZING THE SERVICES OF THE SSWC TO CONDUCT MONITORING IN THEIR RESPECTIVE WATERSHEDS. WATER QUALITY MONITORING CONTINUED, WITH SAMPLING OCCURRING AT 40 SITES. THESE DATA HELP PROVIDE WATER RESOURCE MANAGERS THE INFORMATION THEY NEED IN ASSESSING WATER QUALITY AND PRIORITIZING RESTORATION AND CONSERVATION ACTIONS.
FORM 990, PAGE 6, PART VI, LINE 2
DIANE KALDAHL NORM KALDAHL DIRECTOR DIRECTOR FAMILY RELATIONSHIP
FORM 990, PAGE 6, PART VI, LINE 6
MEMBERS OF THE ORGANIZATION INCLUDE ANYONE WHO LIVES, WORKS, OR RECREATES IN THE SOUTH SANTIAM WATERSHED. AT THIS POINT IN TIME THERE ARE ABOUT 150 MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A
THE MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 11B
IN THE PAST, A COPY OF THE FORM 990 WAS REVIEWED BY THE SSWC TREASURER AND COORDINATOR BEFORE IT WAS FILED. AS THE SSWC HAS EXPANDED AS AN ORGANIZATION, IT HAS BECOME CLEAR THAT A MORE ROBUST REVIEW PROCESS IS NECESSARY. AS SUCH, THE OPERATIONS/EXECUTIVE COMMITTEE WILL REVIEW A DRAFT OF THE FY 2013 FORM 990 BROUGHT TO THEM BY THE TREASURER AND COORDINATOR AND ADDRESS ANY QUESTIONS, COMMENTS, OR CONCERNS TO THE CPA WHO WILL BE PREPARING THE RETURN. AFTER WHICH, THE FORM 990 WILL BE BROUGHT TO THE FULL BOARD OF DIRECTORS FOR A VOTE AFFIRMING /DENYING THE SUBMITTAL OF THE FINAL FORM 990. EVERY EFFORT WILL BE MADE TO INSURE THAT THE FORM 990 DECISION WILL BE MADE BY CONSENSUS, BUT IN THE UNLIKELY EVENT THAT CONSENSUS CANNOT BE ACHIEVED, A SIMPLE MAJORITY WILL SUFFICE.
FORM 990, PAGE 6, PART VI, LINE 12C
1. NO EMPLOYEE, OFFICER, DIRECTOR, VOLUNTEER OR AGENT OF THE SSWC SHALL PARTICIPATE IN THE SELECTION, AWARD OR ADMINISTRATION OF A BID OR CONTRACT SUPPORTED BY FEDERAL FUNDS IF A CONFLICT OF INTEREST IS REAL OR APPARENT TO A REASONABLE PERSON. 2. CONFLICTS OF INTEREST MAY ARISE WHEN ANY EMPLOYEE, OFFICER, DIRECTOR, VOLUNTEER OR AGENT OF THE SSWC HAS A FINANCIAL, FAMILY OR ANY OTHER BENEFICIAL INTEREST IN THE VENDOR FIRM SELECTED OR CONSIDERED FOR AN AWARD. 3. NO EMPLOYEE, OFFICER, DIRECTOR, VOLUNTEER OR AGENT OF THE SSWC SHALL DO BUSINESS WITH, AWARD CONTRACTS TO, OR SHOW FAVORITISM TOWARD A MEMBER OF HIS/HER IMMEDIATE FAMILY, SPOUSES FAMILY OR TO ANY COMPANY, VENDOR OR CONCERN WHO EITHER EMPLOYS OR HAS ANY RELATIONSHIP TO A FAMILY MEMBER; OR AWARD A CONTRACT OR BID WHICH VIOLATES THE SPIRIT OR INTENT OF FEDERAL, STATE AND LOCAL PROCUREMENT LAWS AND POLICIES ESTABLISHED TO MAXIMIZE FREE AND OPEN COMPETITION AMONG QUALIFIED VENDORS. 4. THE SSWCS EMPLOYEES, OFFICERS, DIRECTORS, VOLUNTEERS OR AGENTS SHALL NEITHER SOLICIT NOR ACCEPT GRATUITIES, GIFTS, CONSULTING FEES, TRIPS, FAVORS OR ANYTHING HAVING A MONETARY VALUE IN EXCESS OF 20 DOLLARS (20) FROM A VENDOR, POTENTIAL VENDOR, OR FROM THE FAMILY OR EMPLOYEES OF A VENDOR, POTENTIAL VENDOR OR BIDDER; OR FROM ANY PARTY TO A SUB-AGREEMENT OR ANCILLARY CONTRACT. 5. AS PERMITTED BY LAW, RULE, POLICY OR REGULATION, THE SSWC SHALL PURSUE APPROPRIATE LEGAL, ADMINISTRATIVE OR DISCIPLINARY ACTION AGAINST AN EMPLOYEE, OFFICER, DIRECTOR, VOLUNTEER, VENDOR OR VENDORS AGENT WHO IS ALLEGED TO HAVE COMMITTED, HAS BEEN CONVICTED OF OR PLED NO CONTEST TO A PROCUREMENT RELATED INFRACTION. IF SAID PERSON HAS BEEN CONVICTED, DISCIPLINED OR PLED NO CONTEST TO A PROCUREMENT VIOLATION, SAID PERSON SHALL BE REMOVED FROM ANY FURTHER RESPONSIBILITY OR INVOLVEMENT WITH GRANTS MANAGEMENT, PROCUREMENT ACTIONS OR BIDS, CONSISTENT WITH STATE OR FEDERAL POLICY.
FORM 990, PAGE 6, PART VI, LINE 15A
THE COORDINATOR'S LENGTH OF SERVICE, JOB PERFORMANCE, AVAILABLE BUDGET, AND DATA FOR COMPARABLE POSITIONS AT OUTSIDE ORGANIZATIONS IS GATHERED BY THE OPERATIONS/EXECUTIVE COMMITTEE AND RECOMMENDATIONS ARE MADE TO THE FULL BOARD FOR APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 15B
THE SSWC TREASURER IS PAID TO CONDUCT BOOKKEEPING ACTIVITIES FOR THE ORGANIZATION. BOOKKEEPING ACTIVITIES GENERALLY TAKE LESS THAN FIVE HOURS PER MONTH FOR THE SSWC. HOURLY RATES WERE SOUGHT OF LOCAL BOOKKEEPERS AND OUR TREASURER IS ABLE TO ACCOMPLISH SIMILAR TASKS FOR A LOWER HOURLY RATE.
FORM 990, PAGE 6, PART VI, LINE 19
AVAILABLE UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.