Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 1 | The Organization's Board of Directors delegates authority to the Executive Committee to act on behalf of the governing body. The President, First, Second and Third Vice-Presidents, Executive Secretary and CFO/Treasurer, 3 at large member directors selected by the President and the Chair of the Commissioners make up the Executive Committee. The scope of the Executive Committee is binding authority on behalf of the Association and its members. |
| Form 990, Part VI, Section A, line 4 | On October 18, 2017, Western Association of Fish and Wildlife Agencies (WAFWA) redomesticated by changing their state of incorporation from Wyoming to Idaho. WAFWA continues to exist as the same corporation. WAFWA is a domestic business entity classified as a corporation, is carrying out the same purposes as they conducted before the change in incorporation, and was in good standing with the state of Wyoming prior to the change and is currently in good standing with Idaho. As such, the provisions of Revenue Procedure 2018-15 are met. Revenue Procedure 2019-5 Section 3.02(6) indicates this type of transaction does not require a new exemption application be filed. |
| Form 990, Part VI, Section A, line 6 | The membership consists of State chief administrative officers of the fish and game agencies, or their equivalents within the States of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington and Wyoming, of the Provinces of British Columbia, Alberta, Saskatchewan and the Yukon and Northwest Territories. |
| Form 990, Part VI, Section B, line 11b | The Treasurer/CFO reviews the Form 990 and shares with the Budget, Finance and Compliance committees and the Executive Secretary prior to final approval. |
| Form 990, Part VI, Section B, line 12c | All Committee members and employees are covered by the conflict of interest policy and the policy is reviewed annually. Any potential conflicts are reviewed with our Compliance Officer and Executive Committee and any issues that arise are handled on an individual basis depending upon the conflict. |
| Form 990, Part VI, Section B, line 15b | The Executive Secretary's compensation is paid by a related organization and determined through an annual contract with options to renew by the Executive Committee. The contract approval process is documented by the Executive Committee in Board Minutes and in the contract itself. Annual review for the Treasurer/CFO includes review of performance achieved and performance-based increase with market consideration. The review and performance increase is presented by members of the Executive Committee and or Budget, Finance and Compliance Committee that work closely with the CFO and documented in the minutes of both committees. |
| Form 990, Part VI, Section C, line 19 | The Organization's governing documents and financial statements and conflict of interest statements are available upon request. The Bylaws and Form 990 are available upon request and also available on our website at www.wafwa.org. |
| Form 990, Part VII: | Deb VonDeBur, Treasurer/CFO, is compensated and receives a W-2 through Western Association of Fish and Wildlife Agencies. Deb's compensation shown in Part VII is for services provided to the Western Association of Fish and Wildlife Agencies and the Species Restoration Foundation, a related organization. |
| Form 990, Part IX, line 11g | Professional Fees : Program service expenses 377,455. Management and general expenses 0. Fundraising expenses 0. Total expenses 377,455. Contract Services : Program service expenses 844,793. Management and general expenses 0. Fundraising expenses 0. Total expenses 844,793. Grant Project Coordinating Services : Program service expenses 205,259. Management and general expenses 0. Fundraising expenses 0. Total expenses 205,259. Aerial Surveys & Flight Exp : Program service expenses 317,935. Management and general expenses 0. Fundraising expenses 0. Total expenses 317,935. |
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