TY 2015 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) GARRY PARKER...................................................................... PRESIDENT	5.00 .................	X	X
(2) DEBI LEWIS...................................................................... PRESIDENT-ELECT	5.00 .................	X	X
(3) PHIL SCOTT...................................................................... PAST-PRESIDENT	5.00 .................	X	X
(4) CONNIE LEONARD...................................................................... VICE PRESIDENT	5.00 .................	X	X
(5) MICHAEL FLORES...................................................................... TREASURER	5.00 .................	X
(6) SAM ROSE...................................................................... TCP DIRECTOR	5.00 .................	X
(7) DIANNE LEE...................................................................... WEF DELEGATE DIRECTOR	5.00 .................	X
(8) MIKE ROSENBERG...................................................................... INCOMING- WEF DELEGATE DIR	5.00 .................	X
(9) IAN MACKENZIE...................................................................... WEF DELEGATE DIRECTOR	5.00 .................	X
(10) CASSIE PRUDHEL...................................................................... DIRECTOR	5.00 .................	X
(11) CHARLES GREELY...................................................................... DIRECTOR	5.00 .................	X
(12) JEFF TUCKER...................................................................... DIRECTOR	5.00 .................	X
(13) BERLINDA BLACKBURN...................................................................... DIRECTOR	5.00 .................	X
(14) HALA TITUS...................................................................... DIRECTOR	5.00 .................	X
(15) WENDY WERT...................................................................... SOUTHERN REGIONAL DIRECTOR	5.00 .................	X
(16) STEVE KRAUTHEIM...................................................................... NORTHERN REGIONAL DIRECTOR	5.00 .................	X
(17) POLLY VILLARREAL...................................................................... PAST NORTHERN REGIONAL DIR	5.00 .................	X

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

CALIFORNIA WATER ENVIRONMENT ASSOCIATION

Employer identification number

95-2368216

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.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ))

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross 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.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ..............

Provide the following information about the supported organization(s).

(i)Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i)Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2015

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) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) ....
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
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.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
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 VI.)..
11	Total support. Add lines 7 through 10.

Gross receipts from related activities, etc. (see instructions) ..................

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2015 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2014 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2015. 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 ....................... right arrow

33 1/3% support test—2014. 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 ..................... right arrow

17a

10%-facts-and-circumstances test—2015. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2014. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2015

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) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	1,135,676	1,244,424	1,313,257	1,381,561	1,469,594	6,544,512
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......	2,439,706	2,576,829	2,742,615	2,847,742	2,969,180	13,576,072
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.	3,575,382	3,821,253	4,055,872	4,229,303	4,438,774	20,120,584
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...						0
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.						0
c	Add lines 7a and 7b..						0
8	Public support. (Subtract line 7c from line 6.)						20,120,584

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2011	(b) 2012	(c) 2013	(d) 2014	(e) 2015	(f) Total
9	Amounts from line 6...	3,575,382	3,821,253	4,055,872	4,229,303	4,438,774	20,120,584
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	17,609	17,411	36,169	54,903	91,638	217,730
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	17,609	17,411	36,169	54,903	91,638	217,730
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 VI.) ..	37,908	18,008	20,111	23,124	12,162	111,313
13	Total support. (Add lines 9, 10c, 11, and 12.)..	3,630,899	3,856,672	4,112,152	4,307,330	4,542,574	20,449,627

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2015 (line 8, column (f) divided by line 13, column (f)) .........

98.390 %

Public support percentage from 2014 Schedule A, Part III, line 15 ...............

98.620 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2015 (line 10c, column (f) divided by line 13, column (f)) ......

1.060 %

Investment income percentage from 2014 Schedule A, Part III, line 17 .............

0.780 %

19a

331/3% support tests—2015. 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 ....... right arrow

33 1/3% support tests—2014. 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 .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990 or 990-EZ) 2015

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990 or 990-EZ) 2015

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2015

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2015

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2015 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2015	(iii) Distributable Amount for 2015
1 Distributable amount for 2015 from Section C, line 6
2 Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions)
3 Excess distributions carryover, if any, to 2015:
a
b
c
d From 2013.......
e From 2014.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2015 distributable amount
i Carryover from 2010 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2015 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2015 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions)
6 Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions)
7 Excess distributions carryover to 2016. Add lines 3j and 4c.
8 Breakdown of line 7:
a
b
c Excess from 2013.......
d From 2014.......
e From 2015.......

Schedule A (Form 990 or 990-EZ) (2015)

Schedule A (Form 990 or 990-EZ) 2015

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet

Complete if the organization is described below. SchCMd Bullet

Attach to Form 990 or Form 990-EZ.
SchCMd Bullet

Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

CALIFORNIA WATER ENVIRONMENT ASSOCIATION

Employer identification number

95-2368216

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV.

Political expenditures ...................................................................................................................... SchCMd Bullet

Volunteer hours .............................................................................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2015

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(a) Filing organization's totals	(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ...............................................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ...........................................
c	Total lobbying expenditures (add lines 1a and 1b) .......................................................................
d	Other exempt purpose expenditures .........................................................................................	3,981,098
e	Total exempt purpose expenditures (add lines 1c and 1d) ....................................................................	3,981,098
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.	349,055
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) ..........................................................................	87,264
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ..........................................................................	0
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ...........................................................................	0
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ..............................................................................................................		Yes No

4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2012	(b) 2013	(c) 2014	(d) 2015	(e) Total

2a	Lobbying nontaxable amount	315,326	325,271	326,383	349,055	1,316,035

b	Lobbying ceiling amount (150% of line 2a, column(e))					1,974,053

c	Total lobbying expenditures

d	Grassroots nontaxable amount	78,832	81,318	81,596	87,264	329,010

e	Grassroots ceiling amount (150% of line 2d, column (e))					493,515

f	Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2015

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures (see instructions) .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990 or 990EZ) 2015

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public Inspection

Name of the organization

CALIFORNIA WATER ENVIRONMENT ASSOCIATION

Employer identification number

95-2368216

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

			(a) Donor advised funds	(b) Funds and other accounts

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ...........

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ............................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2015

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	(c)Two years back	(d)Three years back	(e)Four years back

1a	Beginning of year balance ....	472,418	443,697	384,570	336,405	336,784
b	Contributions ...	26,796	41,016	24,718	25,041	23,019
c	Net investment earnings, gains, and losses	-2,447	4,805	49,909	36,324	-13,898
d	Grants or scholarships ...	17,600	17,100	15,500	13,200	9,500
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......	479,167	472,418	443,697	384,570	336,405

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

100.000 %

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations .................

3a(i)

(ii) related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land ...
b	Buildings
c	Leasehold improvements
d	Equipment ...	134,634	134,634	0
e	Other ...	26,073	26,073	0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				0

Schedule D (Form 990) 2015

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b)Book value	(c)Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other (A) MUTUAL FUNDS	660,781	F
(B) CERTIFICATE OF DEPOSIT	1,293,631	F
(C) POOLED INVESTMENTS	160,176	F
(D) EXCHANGE TRADED FUNDS	85,182	F
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	2,199,770

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2015

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	4,450,528
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	-83,524
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	-83,524
3	Subtract line 2e from line 1..................			3	4,534,052
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	8,522
b	Other (Describe in Part XIII.) ...........	4b	-6,780
c	Add lines 4a and 4b....................			4c	1,742
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	4,535,794

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	4,555,237
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................			2e	0
3	Subtract line 2e from line 1...................			3	4,555,237
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	8,522
b	Other (Describe in Part XIII.) ............	4b	-6,780
c	Add lines 4a and 4b.....................			4c	1,742
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	4,556,979

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART V, LINE 4:	THE ASSOCIATION'S ENDOWMENT FUND IS USED TO PROVIDE SCHOLARSHIPS.
PART X, LINE 2:	THE ASSOCIATION IS A NON-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701 OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION RECEIVES INCOME FROM ADVERTISING ACTIVITIES THAT ARE SUBJECT TO TAX AS UNRELATED TRADE OR BUSINESS INCOME. AS OF JUNE 30, 2016, THE ASSOCIATION HAS A FEDERAL NET OPERATING LOSS CARRYFORWARD OF APPROXIMATELY $138,846 WHICH MAY BE APPLIED TO FUTURE FEDERAL TAXABLE INCOME COMMENCING WITH THE TAX YEAR 2016 AND EXPIRING AT VARIOUS TIMES THROUGH 2035. ADDITIONALLY, THE ASSOCIATION HAS A STATE NET OPERATING LOSS CARRYFORWARD OF APPROXIMATELY $92,287 WHICH MAY BE APPLIED TO STATE TAXABLE INCOME COMMENCING IN 2016 AND EXPIRING AT VARIOUS TIMES THROUGH 2035. EACH YEAR, MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITION THE ASSOCIATION HAS TAKEN IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITIONS THE ASSOCIATION HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	COST OF GOOD SOLD
PART XII, LINE 4B - OTHER ADJUSTMENTS:	COST OF GOODS SOLD

Schedule D (Form 990) 2015

Additional Data

Software ID:
Software Version:

- TIN:

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization
CALIFORNIA WATER ENVIRONMENT ASSOCIATION

Employer identification number
95-2368216

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section if applicable	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of non-cash assistance	(h) Purpose of grant or assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2015

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of non-cash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of non-cash assistance

(1) SCHOLARSHIP GRANT	5	17,600
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

Return Reference	Explanation
PART I, LINE 2:	THE SCHOLARSHIPS ARE GRANTED TO STUDENTS WHO ARE IN OR INTERESTED IN THE WATER ENVIRONMENT FIELD. THEY ARE AWARDED TO APPLICANTS WHO ARE SELECTED BY THE SCHOLARSHIP COMMITTEE.

Schedule I (Form 990) 2015

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public Inspection

Name of the organization

CALIFORNIA WATER ENVIRONMENT ASSOCIATION

Employer identification number

95-2368216

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .........

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization?

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization?

Any related organization? .........................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2015

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column(B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1ELIZABETH ALLENEXECUTIVE DIRECTOR	(i) (ii)	210,830 ------------- 0	0 ------------- 0	0 ------------- 0	32,827 ------------- 0	27,959 ------------- 0	271,616 ------------- 0	0 ------------- 0
2KEVIN ROGERSCHIEF FINANCIAL OFFICER	(i) (ii)	142,262 ------------- 0	5,928 ------------- 0	0 ------------- 0	7,524 ------------- 0	10,910 ------------- 0	166,624 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2015

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2015

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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

CALIFORNIA WATER ENVIRONMENT ASSOCIATION

Employer identification number

95-2368216

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	MEMBER CATEGORIES WITH VOTING PRIVILEGES ARE: ACTIVE MEMBERS, PROFESSIONAL WASTEWATER OPERATIONS (PWO) MEMBERS, CORPORATE MEMBERS, UTILITY MEMBERS, STUDENT MEMBERS, ASSOCIATION MEMBERS, RETIRED MEMBERS, WATER ENVIRONMENT FEDERATION HONORARY AND LIFE MEMBERS, AND ASSOCIATION PAST PRESIDENTS. NO MEMBER MAY RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS OR EXCESS DUES OR A SHARE OF NET ASSETS AFTER DISSOLUTION.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS WITH VOTING PRIVILEGES ELECT DIRECTORS FOR OPEN POSITIONS ON THE BOARD OF DIRECTORS AT CWEA'S ANNUAL BUSINESS MEETING.
FORM 990, PART VI, SECTION B, LINE 11	THE ASSOCIATION'S AUDIT FIRM PREPARES A DRAFT TAX RETURN IN CONCERT WITH CONDUCTING THE ASSOCIATION'S ANNUAL AUDIT. THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER REVIEW THE DRAFT TAX RETURN. FOLLOWING THIS REVIEW, THE AUDIT COMMITTEE REVIEWS THE DRAFT TAX RETURN. ONCE THE FORM 990 TOGETHER WITH ITS REQUIRED SCHEDULES (THE "FINAL FORM 990") ARE IN FINAL FORM, THE EXECUTIVE DIRECTOR BRINGS THE FINAL FORM 990 TO THE NEXT BOARD OF DIRECTORS MEETING WITHIN THE FILING DEADLINE AND PROVIDES A COPY TO EACH BOARD MEMBER. IF THERE IS NO BOARD MEETING WITHIN THE FILING DEADLINE, THE EXECUTIVE DIRECTOR PROVIDES AN ELECTRONIC COPY OF THE FINAL FORM 990 TO EACH BOARD MEMBER. IF THE DIRECTORS DEEM REVISION TO THE FINAL FORM 990 TO BE NECESSARY, AND THE AUDIT COMMITTEE, THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER AGREE, THE AUDIT FIRM REVISES THE FINAL FORM 990 AND FILES THE SAME. IN SUCH AN EVENT, THE EXECUTIVE DIRECTOR PROVIDES A COPY OF THE REVISED FINAL FORM 990, AS IT WAS ULTIMATELY FILED WITH THE INTERNAL REVENUE SERVICE, TO EACH BOARD MEMBER, EITHER IN HARD COPY OR ELECTRONIC FORMAT.
FORM 990, PART VI, SECTION B, LINE 12C	IN ADDITION TO THE DISCLOSURE THAT ALL COVERED PERSONS MUST MAKE ANNUALLY, OFFICERS, DIRECTORS, AND KEY EMPLOYEES MUST, ANNUALLY, COMPLETE AND SIGN THE ACKNOWLEDGMENT OF RECEIPT AND ANNUAL DISCLOSURE OF INTERESTS. OFFICERS, DIRECTORS, AND KEY EMPLOYEES REMIT THE COMPLETED AND SIGNED FORM TO CWEA'S EXECUTIVE COMMITTEE. FOR EACH INTEREST DISCLOSED TO THE EXECUTIVE COMMITTEE, THE EXECUTIVE COMMITTEE WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE HIM OR HERSELF FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ASSOCIATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ASSOCIATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ASSOCIATION'S REMOVAL PROCEDURES. THE ASSOCIATION'S EXECUTIVE DIRECTOR AND TOP FINANCIAL OFFICIAL WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT, PROVIDED THAT THE PRESIDENT IS A MEMBER OF THE EXECUTIVE COMMITTEE, IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. MINUTES OF THE EXECUTIVE COMMITTEE MEETING AT WHICH SUCH NOTICE IS PRESENTED SHALL REFLECT THE NOTICE OF CONFLICT OF INTEREST, AND ANY ACTION TAKEN WITH REGARDS TO SUCH NOTICE.
FORM 990, PART VI, SECTION B, LINE 15	LINE 15A: THE EXECUTIVE COMMITTEE FOLLOWS BOARD-APPROVED POLICY THAT INCLUDES PAY PHILOSOPHY AND PROCEDURES IN DETERMINING THE ASSOCIATION'S EXECUTIVE DIRECTOR'S COMPENSATION. PROCEDURES: -THE EXECUTIVE COMMITTEE CONDUCTED AN ANNUAL APPRAISAL OF THE EXECUTIVE DIRECTOR'S PERFORMANCE FOR 2015 IN JANUARY 2016. -COMPENSATION FOR 2016 WAS DETERMINED AT THAT REVIEW, PER BUDGET AND POLICY. -CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT WERE KEPT. -IF ANY MEMBER OF THE EXECUTIVE COMMITTEE HAS A CONFLICT OF INTEREST, AS DEFINED IN TREASURY REGULATION 53-4958.6(C)(1)(III), WITH RESPECT TO THE COMPENSATION AGREEMENT, SUCH MEMBER OF THE EXECUTIVE COMMITTEE SHALL NOT BE INVOLVED IN THE REVIEW AND APPROVAL OF THE EXECUTIVE DIRECTOR'S COMPENSATION. PAY PHILOSOPHY: -IN 2011 THE EXECUTIVE COMMITTEE ENGAGED A COMPENSATION SPECIALIST TO UNDERTAKE A COMPENSATION AND BENEFITS STUDY FOR ALL STAFF POSITIONS INCLUDING THE EXECUTIVE DIRECTOR POSITION. AS A RESULT, THE BOARD ADOPTED THE FOLLOWING PAY PHILSOPHY FOR THE EXECUTIVE DIRECTOR POSITION. 1. EMPLOYEE COMPENSATION IS MEANT TO BE ONE OF A NUMBER OF IMPORTANT MEANS OF ATTRACTING, KEEPING, AND MOTIVATING THE INDIVIDUALS WHO ARE INTEGRALLY RESPONSIBLE FOR CWEA'S SUCCESS. 2. CWEA INTENDS TO PAY COMPETITIVELY WITH THE EXTERNAL MARKET, TAKING INTO ACCOUNT INTERNAL EQUITY AND FINANCIAL RESOURCES; TARGETING THE MID-POINT OF THE MARKET FOR A COMPETENT EMPLOYEE. 3. CWEA INTENDS TO CONDUCT AN EXTERNAL MARKET EVALUATION AND INTERNAL JOB COMPARISON, USING A COMPENSATION SPECIALIST, EVERY THREE YEARS, TO ESTABLISH JOB VALUE. JOB VALUE WILL BE THE MIDPOINT OF COMPETITIVE LABOR MARKET FOR THE JOB. MIDPOINT MEANS 50% OF EMPLOYERS PAY MORE THAN THE MID-POINT AND 50% PAY LESS THAN THE MID-POINT. THE LABOR MARKET VALUE OF JOBS WILL BE ADJUSTED ANNUALLY BASED ON LABOR MARKET INCREASE, USING INPUT FROM A COMPENSATION SPECIALIST. 4. EXECUTIVE DIRECTOR BASE PAY WILL BE BETWEEN 0.90 AND 1.10 OF JOB VALUE (MID-POINT OF COMPETITIVE LABOR MARKET FOR THE JOB). 5. ANNUAL PERFORMANCE EVALUATION WILL DETERMINE IF AN ANNUAL INCREASE IS MERITED WITHIN TOTAL ANNUAL LABOR MARKET INCREASE. IT WILL BE APPLIED BASED ON THE PERFORMANCE-BASED METHODOLOGY IN THE EXECUTIVE DIRECTOR'S COMPENSATION SPREADSHEET 6. AT-RISK PAY, SEPARATE AND DISTINCT FROM BASE PAY, MAY RANGE FROM ZERO TO 15 PERCENT OF BASE SALARY. AT-RISK PAY IS BASED ON ANNUAL PERFORMANCE WITH FLEXIBILITY TO SHIFT APPROACH BASED ON ECONOMIC AND POLITICAL FACTORS AT THE TIME IT IS CONSIDERED. FUNDING FOR AT-RISK PAY IS SEPARATE AND DISTINCT FROM BASE PAY AND NOT DRIVEN BY THE ANNUAL LABOR MARKET INCREASE. LINE 15B: ESTABLISHMENT OF COMPENSATION ADJUSTMENTS FOR ALL STAFF OTHER THAN EXECUTIVE DIRECTOR -IN 2011 THE EXECUTIVE COMMITTEE ENGAGED A COMPENSATION SPECIALIST TO UNDERTAKE A COMPENSATION AND BENEFITS STUDY FOR ALL STAFF POSITIONS. AS A RESULT, THE BOARD ADOPTED THE PAY PHILOSOPHY NOTED IN THE DESCRIPTION OF COMPENSATING THE EXECUTIVE DIRECTOR ABOVE AND THE PAY PHILOSOPHY NOTED BELOW FOR ALL OTHER STAFF POSITIONS. -WORKING WITH A COMPENSATION SPECIALIST, THE EXECUTIVE DIRECTOR ESTABLISHED COMPENSATION FOR ALL STAFF BASED ON THE BUDGET, POLICY, AND PROCEDURES OUTLINED BELOW. PAY PHILOSOPHY: 1. EMPLOYEE COMPENSATION IS MEANT TO BE ONE OF A NUMBER OF IMPORTANT MEANS OF ATTRACTING, KEEPING, AND MOTIVATING THE INDIVIDUALS WHO ARE INTEGRALLY RESPONSIBLE FOR THE SUCCESS OF CWEA. 2. CWEA INTENDS TO PAY COMPETITIVELY WITH THE EXTERNAL MARKET, TAKING INTO ACCOUNT INTERNAL EQUITY AND FINANCIAL RESOURCES; TARGETING THE MID-POINT OF THE MARKET FOR A COMPETENT EMPLOYEE. 3. CWEA INTENDS TO CONDUCT AN EXTERNAL MARKET EVALUATION AND INTERNAL JOB COMPARISON, USING A COMPENSATION SPECIALIST, EVERY THREE YEARS, TO ESTABLISH JOB VALUE. JOB VALUE WILL BE THE MID-POINT OF COMPETITIVE LABOR MARKET FOR THE JOB. MIDPOINT MEANS 50% OF EMPLOYERS PAY MORE THAN THE MID-POINT AND 50% PAY LESS THAN THE MID-POINT. THE LABOR MARKET VALUE OF JOBS WILL BE ADJUSTED ANNUALLY BASED ON LABOR MARKET INCREASE, USING INPUT FROM A COMPENSATION SPECIALIST. THAT ANNUAL LABOR MARKET RATE INCREASE WOULD DETERMINE THE POOL OF DOLLARS THAT WILL BE BUDGETED FOR PERFORMANCE INCREASES. DISTRIBUTION OF THAT RECOMMENDED POOL WOULD BE ACHIEVED BY INDIVIDUAL INCREASES DETERMINED BY THE ANNUAL PERFORMANCE EVALUATIONS USING A SALARY ADMINISTRATION MATRIX STAFF WILL DEVELOP WITH THE COMPENSATION SPECIALIST. 4. BASE PAY WILL BE BETWEEN 0.90 AND 1.10 OF JOB VALUE (MID-POINT OF COMPETITIVE LABOR MARKET FOR THE JOB). SPECIAL EQUITY ADJUSTMENTS OVER TIME WILL BE MADE TO REACH AT LEAST 1.0 JOB VALUE (MID-POINT OF MARKET). NEW HIRES WHO ARE IN A DEVELOPMENT MODE AND THOSE EMPLOYEES WHO NEED TO IMPROVE COMPETENCIES OR PERFORMANCE WILL TYPICALLY BE PAID AT 0.90 OF JOB VALUE UNTIL THEY ARE DETERMINED TO BE FULLY PERFORMING. 5. ANNUAL PERFORMANCE EVALUATION WILL DETERMINE IF AN ANNUAL INCREASE IS MERITED FOR EACH EMPLOYEE WITHIN TOTAL ANNUAL LABOR MARKET INCREASE. IT WILL BE APPLIED TO INDIVIDUALS BASED ON THE SALARY ADMINISTRATION MATRIX. 6. NEW JOBS AND/OR JOB CHANGES WILL BE EVALUATED AND CLASSIFIED IN THE SALARY STRUCTURE, USING A COMPENSATION SPECIALIST AS NEEDED. PROCEDURES: A) THE EXECUTIVE DIRECTOR WILL WORK WITH AN EXTERNAL COMPENSATION SPECIALIST TO: -CONDUCT AN EXTERNAL MARKET EVALUATION AND INTERNAL JOB COMPARISON EVERY THREE YEARS TO ESTABLISH JOB VALUE FOR EACH POSITION, USING RELEVANT AND VALID EXTERNAL SURVEY SOURCES FOR THE LABOR MARKETS (BOTH FOR-PROFIT AND NOT-FOR-PROFIT) IN WHICH CWEA COMPETES FOR EACH POSITION, INCLUDING DATA FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES;. -ESTABLISH THE ANNUAL LABOR MARKET RATE INCREASE, WHICH WILL BE USED TO DETERMINE THE POOL AVAILABLE FOR ANNUAL PERFORMANCE INCREASES; -DEVELOP AN ANNUAL SALARY ADMINISTRATION MATRIX TO GUIDE PERFORMANCE-BASED INCREASES; AND, -ESTABLISH THE JOB VALUE FOR NEW AND/OR REVISED POSITION DESCRIPTIONS. CRITERIA FOR SELECTING DATA/SURVEY SOURCES: -CURRENT -APPROPRIATE SAMPLE SIZE -STATISTICALLY VALID -SPECIFIC TO: SIZE SIMILARITY TO CWEA NOT-FOR-PROFIT / ASSOCIATION SECTOR SIMILAR TO CWEA *LOCATION B) THE EXECUTIVE DIRECTOR HAS DISCRETION TO ESTABLISH COMPENSATION ADJUSTMENTS FOR STAFF WITHIN THE POLICY AND BUDGET APPROVED BY THE EC AND/OR THE BOARD. C) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE SHALL BE CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO EC AND BOARD DELIBERATIONS AND DECISIONS REGARDING COMPENSATION FOR KEY STAFF AND ANNUAL BUDGETS. D) CONFLICT OF INTEREST IF ANY MEMBER OF THE EXECUTIVE COMMITTEE HAS A CONFLICT OF INTEREST, AS DEFINED IN TREASURY REGULATION 53-4958.6(C)(1)(III), WITH RESPECT TO THE COMPENSATION OF ANY KEY STAFF, SUCH MEMBER OF THE EXECUTIVE COMMITTEE SHALL NOT BE INVOLVED IN THE REVIEW AND APPROVAL OF THE COMPENSATION OF THAT SPECIFIC KEY STAFF MEMBER.
FORM 990, PART VI, SECTION C, LINE 19	MEMBERS OF THE PUBLIC MAY REQUEST ACCESS TO ANY OF THE PUBLICLY DISCLOSED DOCUMENTS IN PERSON OR IN WRITING.
FORM 990, PART XI, LINE 2C:	THE ASSOCIATION HAS AN AUDIT COMMITTEE THAT TAKES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THERE WAS NO CHANGE IN SELECTION PROCESS THIS YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO EDUCATE AND CERTIFY CALIFORNIA WASTEWATER TREATMENT PROFESSIONALS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	17
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	17
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	16
6	Total number of volunteers (estimate if necessary) .............	6	750
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	44,992
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,381,561	1,469,594
9	Program service revenue (Part VIII, line 2g) .........	2,843,755	2,965,204
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	54,903	91,638
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	25,905	9,358
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	4,306,124	4,535,794
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	17,100	17,600
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,519,912	1,713,285
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	2,475,991	2,826,094
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	4,013,003	4,556,979
19	Revenue less expenses. Subtract line 18 from line 12.......	293,121	-21,185
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	4,000,482	3,921,648
21	Total liabilities (Part X, line 26).............	506,994	532,869
22	Net assets or fund balances. Subtract line 21 from line 20.....	3,493,488	3,388,779

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,508,618 including grants of $ ) (Revenue $ 1,956,502 )
	CONFERENCE, TRAININGS AND SEMINARS - CALIFORNIA WATER ENVIRONMENT ASSOCIATION (CWEA) MANAGES MULTIPLE CONFERENCES AND TRAININGS TO MEET THE NEEDS OF PROFESSIONALS IN THE WASTEWATER FIELD TO UNDERSTAND AND COMPLY WITH REGULATIONS, LEARN NEW TECHNOLOGY, PRACTICES, AND PROCESS. TRAININGS INCLUDE ANNUAL, REGIONAL, VOCATION-BASED, AND SPECIALTY CONFERENCES, JOINT CONFERENCES WITH OTHER ASSOCIATIONS INTERESTED IN WATER QUALITY, AND LOCAL SECTION AND COMMITTEE TRAINING EVENTS. IN ADDITION, CWEA OFFERS TRAINING ON SEWER SYSTEM OVERFLOW (SSO) WASTE DISCHARGE REQUIREMENT (WDR) THROUGH A MEMO OF AGREEMENT WITH THE STATE WATER RESOURCES CONTROL BOARD TO HELP SUPPORT REGULATORY COMPLIANCE AND SSO REDUCTIONS. EDUCATIONAL EVENTS DURING THE YEAR TYPICALLY EXCEED 150 AND REGISTRATIONS OVER THE COURSE OF A YEAR FOR EDUCATIONAL EVENTS TYPICALLY EXCEED 6,000.

4b	(Code: ) (Expenses $ 868,085 including grants of $ ) (Revenue $ 804,787 )
	CERTIFICATION - CWEA HAS DEVELOPED AND OFFERS A VOLUNTARY COMPETENCY-BASED CERTIFICATION PROGRAM FOR WASTEWATER PROFESSIONALS THAT IS REGULARLY VALIDATED. THE PROGRAM BEGAN IN 1938. THE CERTIFICATION PROGRAM IS INTENDED TO STRENGTHEN PROFESSIONAL COMPETENCE OF THE PROFESSIONALS WHO PROTECT THE PUBLIC'S HEALTH AND THE ENVIRONMENT THROUGH THEIR WORK IN WASTEWATER TREATMENT PLANTS AND COLLECTION SYSTEMS. THE PROGRAM CONSISTS OF DEVELOPMENT AND IMPLEMENTATION OF EXAMS AND RENEWAL PROCESSES FOR SIX VOCATIONS IN THE WASTEWATER PROFESSION. EXAMS ARE OFFERED VIA COMPUTER-BASED TESTING THROUGHOUT THE STATE AT SECURE, PROCTORED SITES. APPROXIMATELY 5,400 WASTEWATER PROFESSIONALS HOLD APPROXIMATELY 6,200 CWEA CERTIFICATES OF COMPENTENCY. EACH YEAR CWEA GIVES APPROXIMATELY 1,600 TESTS THROUGH A COMPLEX SET OF 21 VALIDATED CERTIFICATION TESTS. MANY WASTEWATER AGENCIES USE THE CERTIFICATE AS A BASIS FOR HIRING AND PROMOTION DECISIONS. CWEA FOUNDED THE WASTEWATER TREATMENT PLANT OPERATOR CERTIFICATION PROGRAM IN 1937 AND ADMINISTERED IT UNTIL THE STATE WATER RESOURCES CONTROL BOARD ADOPTED CWEA'S PROGRAM IN 1973 AS A RESULT OF THE CLEAN WATER ACT.

4c	(Code: ) (Expenses $ 587,227 including grants of $ 17,600 ) (Revenue $ 158,923 )
	MEMBER SERVICES - CWEA HAS APPROXIMATELY 9,400 MEMBERS WHO ARE WATER QUALITY PROFESSIONALS IN WASTEWATER TREATMENT. CWEA MEMBER SERVICES INCLUDE:1. WASTEWATER PROFESSIONAL (A TECHNICAL PRINT PUBLICATION PUBLISHED 3 TIMES A YEAR) 2. E-BULLETIN (AN ELECTRONIC PUBLICATION, WHICH CAN BE UPDATED 24/7) 3. ONLINE MEMBER DIRECTORY 4. ONLINE CERTIFICATION STUDY GUIDES AND INSTRUCTOR GUIDES 5. ONLINE BENCHMARKING MANUALS 6. ONLINE BRANDING MANUAL: "BUILDING THE WASTEWATER UTILITY BRAND: PRACTICAL ADVICE FOR INCREASING TRUST, SUPPORT, AND INVESTMENT."7. AWARDS PROGRAM (RECOGNIZING OUTSTANDING INDIVIDUAL PERFORMANCE AS WELL AS WASTEWATER TREATMENT PLANT AND COLLECTION SYSTEM PERFORMANCE)8. SCHOLARSHIP PROGRAM (EDUCATIONAL SCHOLARSHIPS ARE GRANTED BY THE SCHOLARSHIP COMMITTEE TO STUDENTS WHO ARE IN, OR INTERESTED IN, THE WATER ENVIRONMENT FIELD)9. WEBSITE (THAT INCLUDES PROCEEDINGS AND PRESENTATIONS FROM EDUCATIONAL EVENTS, JOBS AVAILABLE, LINKS TO OTHER RESOURCES)

	(Code: ) (Expenses $ 10,388 including grants of $ ) (Revenue $ 12,162 )
	THESE ARE VARIOUS EXPENSES RELATED TO WASTEWATER TRAINING AND EDUCATION.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 10,388 including grants of $ ) (Revenue $ 12,162 )
4e	Total program service expenses3,974,318

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)			(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) ELIZABETH ALLEN........................................................................ EXECUTIVE DIRECTOR	40.00 .......................	X		210,830	0	60,786
(19) KEVIN ROGERS........................................................................ CHIEF FINANCIAL OFFICER	40.00 .......................	X		148,190	0	18,434
(20) CHRIS LUNDEEN........................................................................ DIRECTOR OF MEMBER & LEADE	40.00 .......................		X	121,047	0	16,668
(21) JULIE TAYLOR UNTIL 06092016........................................................................ DIRECTOR OF EDUCATION & TR	40.00 .......................		X	126,453	0	16,281

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	606,520	0	112,169

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	1,463,251
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	6,343

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......		1,469,594

		Business Code
2a	CONFERENCES, TRAININGS	900099	1,548,212	1,548,212
b	CERTIFICATION PROGRAM	900099	804,787	804,787
c	LOCAL SECTION ACTIVITI	900099	383,825	383,825
d	ADVERTISING AND PUBLIC	541800	203,915	158,923	44,992
e	COMMITTEE ACTIVITIES	900099	24,465	24,465
f	All other program service revenue.
g Total.Add lines 2a–2f.....			2,965,204

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			91,638			91,638
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a		3,976
b	Less: cost of goods sold ..b		6,780
c	Net income or (loss) from sales of inventory..			-2,804			-2,804
Business Code			Miscellaneous Revenue
11a	OTHER INCOME		900099	12,162	12,162
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			12,162
12	Total revenue. See Instructions......			4,535,794	2,932,374	44,992	88,834

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22	17,600	17,600
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	210,830	169,191	41,639
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	1,174,922	942,875	232,047
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	212,475	170,511	41,964
10	Payroll taxes ...........	115,058	92,334	22,724
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	17,950	14,975	2,975
c	Accounting ...........	30,700	25,612	5,088
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	8,522	7,110	1,412
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	330,096	275,389	54,707
12	Advertising and promotion ....	76,989	58,290	18,699
13	Office expenses .......	171,359	140,462	30,897
14	Information technology ......	80,217	66,923	13,294
15	Royalties ..
16	Occupancy ...........	146,587	117,636	28,951
17	Travel ............	127,835	60,355	67,480
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	1,390,089	1,390,089
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	1,298	1,042	256
23	Insurance ...	12,815	10,284	2,531
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	COMPUTER BASED TESTING	182,165	182,165
b	PRINTING AND PUBLICATIO	63,667	63,667
c	COMMITTEE EXPENSES	55,254	55,254
d	WEBSITE SUPPORT	50,442	41,674	8,768
e	All other expenses	80,109	70,880	9,229
25	Total functional expenses. Add lines 1 through 24e	4,556,979	3,974,318	582,661	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1,366,048	1	1,089,954
2	Savings and temporary cash investments .........			4,206	2	300,033
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			47,548	4	41,392
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........			6,780	8	0
9	Prepaid expenses and deferred charges ......			336,445	9	290,499
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	160,707
b	Less: accumulated depreciation	10b	160,707	1,298	10c	0
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....			2,238,157	12	2,199,770
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)...			4,000,482	16	3,921,648

17	Accounts payable and accrued expenses .....	253,922	17	251,043
18	Grants payable ...		18
19	Deferred revenue .........	253,072	19	281,826
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	506,994	26	532,869

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	3,493,488	27	3,388,779
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	3,493,488	33	3,388,779
34	Total liabilities and net assets/fund balances ........	4,000,482	34	3,921,648