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 6 | The sole member of WCA is Western Conservation Foundation. |
| Form 990, Part VI, Section A, line 7a | The sole member of WCA (Western Conservation Foundation) shall designate all Directors of the corporation. |
| Form 990, Part VI, Section A, line 7b | No amendments to the Bylaws or Articles of Incorporation of WCA shall be valid or take effect without the written consent of the sole member of WCA (Western Conservation Foundation). |
| Form 990, Part VI, Section B, line 11b | The form 990 is reviewed and approved by the Finance Committee and then made available to the board of Directors prior to the submission to the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | The organization requires the officers, directors and trustees to disclose any conflicts of interest on an annual basis. Potential conflicts, whether initially disclosed or subsequently discovered, are reviewed by the Board of Directors to determine if the conflict actually exists. Officers, directors and trustees recuse themselves from voting on matters for which there may be a potential conflict of interest. |
| Form 990, Part VI, Section B, line 15 | The organization is a related organization of Western Conservation Foundation. In 2020, WCA shared staff with Western Conservation Foundation through a cost sharing agreement, in which all staff were employed by Western Conservation Foundation. Western Conservation Foundation sets the compensation levels for all staff. At Western Conservation Foundation the CEO, top management and staff complete an annual review process. Documentation from this review is used by the CEO and the Board of Directors, in the case of the CEO, to determine salary amounts or salary increases. Salary for the CEO is set based on the Board's extensive knowledge of salary levels in comparable organizations/positions. |
| Form 990, Part VI, Section C, line 18 | The organization makes a copy of its Forms 1023 and 990 available to the public upon request. |
| Form 990, Part VI, Section C, line 19 | No documents are available to the public. |
| Form 990, Part IX, line 11g | Program consultants: Program service expenses 399,100. Management and general expenses 0. Fundraising expenses 0. Total expenses 399,100. Other Consulting: Program service expenses 10,000. Management and general expenses 500. Fundraising expenses 0. Total expenses 10,500. IT Consulting: Program service expenses 0. Management and general expenses 120. Fundraising expenses 0. Total expenses 120. Audit and tax preparation fees: Program service expenses 0. Management and general expenses 2,666. Fundraising expenses 0. Total expenses 2,666. |
| Form 990, Part XII, Line 2c: | The Foundation's Board of Directors assumes the responsibility for oversight of the audit of its financial statements and the selection of the independent accountant. This process has not changed from the prior years. |
| Form 990, Part I, Line 5 and Form 990, Part VII, Section A: | The organization is a related organization of Western Conservation Foundation. In 2020, WCA shared staff with Western Conservation Foundation through a cost-sharing agreement between the two organizations. WCF paid all compensation and WCA promptly reimbursed WCF for its share of allocable compensation pursuant to this agreement. The board and/or compensation committee of Western Conservation Foundation establish the compensation of Western Conservation Foundation's CEO. |
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