Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 834,133 | 840,718 | 778,064 | 818,436 | 837,311 | 4,108,662 |
| 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 | 834,133 | 840,718 | 778,064 | 818,436 | 837,311 | 4,108,662 |
| 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) .. | 1,642,377 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,466,285 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 834,133 | 840,718 | 778,064 | 818,436 | 837,311 | 4,108,662 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 166 | 259 | 1,301 | 4,247 | 5,973 | |
| 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 | 4,114,635 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on 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.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE FOUNDATION BOARD IS COMPRISED OF MEMBERS WITH DIVERSE BACKGROUNDS AND EXPERTISE WHO DEVOTE THEIR SHARED COMMITMENT AND PASSION TO COLLECTIVELY SUPPORT PROTECTION AND RESTORATION OF THE WASHINGTON COAST REGION SALMON BY PROVIDING RESOURCES AND HELPING GUIDE ECOSYSTEM AND SCIENCE-BASED, COMMUNITY-INFORMED APPROACHES. THE BOARD SUPPORTS THE HIGHEST PRIORITY NEEDS OF THE COAST SALMON PARTNERSHIP WITH AN EMPHASIS ON OUTCOMES THAT ARE RESISTENT TO LONG-TERM CHANGE. THE FOUNDATION SECURES DIVERSE PUBLIC AND PRIVATE FUNDS TO EMPOWER THE PARTNERSHIP'S DURABLE SALMON RECOVERY OUTCOMES IN WATERSHEDS THROUGHOUT THE WASHINGTON COAST REGION. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE WASHINGTON COAST SUSTAINABLE SALMON FOUNDATION (FOUNDATION) IS THE SISTER ORGANIZATION AND FISCAL SPONSOR OF THE WASHINGTON COAST SUSTAINABLE SALMON PARTNERSHIP (PARTNERSHIP). TOGETHER, THE TWO ORGANIZATIONS WORK TO PROTECT AND RESTORE PACIFIC SALMON POPULATIONS IN THE WASHINGTON COAST REGION, WHICH COMPRISES ALL WATERSHEDS THAT DRAIN DIRECTLY INTO THE PACIFIC OCEAN BETWEEN CAPE FLATTERY AND CAPE DISAPPOINTMENT (3.75 MILLION ACRES). THIS WORK IS GUIDED BY THE WASHINGTON COAST SUSTAINABLE SALMON PLAN (SALMON PLAN). THE FOUNDATION IS RESPONSIBLE FOR FINANCIAL MANAGEMENT, CONTRACTING, FUNDRAISING, AND OUTREACH NEEDED FOR THE PARTNERSHIP TO SUCCESSFULLY IMPLEMENT THE SALMON PLAN. FOUNDATION STAFF SUPPORT BOTH PLAN IMPLEMENTATION AND FINANCIAL, FUNDRAISING, AND OUTREACH ACTIVITIES. SALMON PLAN IMPLEMENTATION: IMPLEMENTATION OF THE SALMON PLAN INCLUDES COORDINATING WITH LOCAL WATERSHED GROUPS ON THE STRATEGIC DEVELOPMENT AND PRIORITIZATION OF HABITAT RESTORATION PROJECTS, WHICH ARE THEN PROPOSED FOR FUNDING THROUGH ELIGIBLE FUNDING SOURCES. EACH YEAR, AN AVERAGE OF 1.7 MILLION ON-THE-GROUND HABITAT RESTORATION AND PROTECTION PROJECTS ARE IMPLEMENTED IN THE REGION THROUGH GRANTS FROM WASHINGTON STATE'S SALMON RECOVERY FUNDING BOARD. IN ADDITION, THE FOUNDATION HAS PLAYED A PIVOTAL ROLE IN SECURING AN ADDITIONAL 12 MILLION IN HABITAT PROJECT FUNDING FROM THE STATE CAPITAL BUDGET THROUGH THE WASHINGTON COAST RESTORATION AND RESILIENCY INITIATIVE. THIS EFFORT HAS INVOLVED A BROAD COALITION OF LOCAL, STATE, AND NONPROFIT ORGANIZATION REPRESENTATIVES WHO WORK TOGETHER TO RESTORE COAST ECOSYSTEMS THEREBY BENEFITING COASTAL COMMUNITIES THAT DEPEND ON THEM. THE FOUNDATION CONTINUALLY PURSUES ADDITIONAL FUNDING OPPORTUNITIES TO SUPPORT IMPLEMENTATION OF THE SALMON PLAN. IN THE PAST FOUR YEARS, THIS HAS INCLUDED MORE THAN 1.4 MILLION IN GOVERNMENT AND PRIVATE FUNDING SOURCES TO SUPPORT THE COLDWATER CONNECTION CAMPAIGN. THIS CAMPAIGN WILL ACCELERATE RESTORATION WORK WITH THE GOAL OF 50 PROJECTS IN 10 YEARS TO RE-CONNECT 40% OF THE COLD-WATER SALMON AND STEELHEAD STREAMS THAT ARE BLOCKED BY OUTDATED CULVERTS AND OTHER "MINI-DAMS" ON RIVERS OF THE OLYMPIC PENINSULA. COMMUNICATION AND OUTREACH: A COMMUNICATIONS AND OUTREACH STRATEGY WAS DEVELOPED IN 2016 TO ELEVATE PUBLIC AWARENESS OF THE SALMON PLAN. THE FOUNDATION IS IMPLEMENTING THIS STRATEGY WITH ITS STRONG SALMON FUTURE CAMPAIGN WHICH WAS LAUNCHED IN 2022. ACTIVITIES INCLUDE PROJECT SIGNAGE, FIELD TOURS FOR ELECTED OFFICIALS, AND LOCAL BUSINESS OUTREACH. PUBLIC SPEAKING ACTIVITIES INCLUDE PRESENTATIONS AT REGIONAL AND NATIONAL CONFERENCES AND IN-PERSON DISCUSSION WITH COMMUNITY GROUPS. ACTIVITIES ALSO LEVERAGE MEDIA PLATFORMS INCLUDING A WEBSITE, AN E-NEWSLETTER, SOCIAL MEDIA, AND GUEST FEATURES IN REGIONAL NEWSPAPERS AND PARTNER NEWSLETTERS. THE PURPOSE OF THESE ACTIVITIES IS TO COMMUNICATE HOW THE WORK OF THE COAST SALMON PARTNERSHIP CONTRIBUTES TO THE ECOLOGICAL AND ECONOMIC RESILIENCY OF THE WASHINGTON COAST REGION. ESA-LISTED SALMON SPECIES: THE WASHINGTON COAST REGION IS THE ONLY SALMON RECOVERY REGION WITHIN WASHINGTON STATE THAT IS NOT DOMINATED BY SALMON SPECIES LISTED AS THREATENED OR ENDANGERED UNDER THE ENDANGERED SPECIES ACT(ESA). HOWEVER, LAKE OZETTE SOCKEYE SALMON AND BULL TROUT ARE LISTED AS THREATENED UNDER ESA. AS THE REGIONAL SALMON RECOVERY ORGANIZATION, THE PARTNERSHIP WORKS WITH NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION AS WELL AS STATE AGENCIES AND TRIBAL GOVERNMENTS ON THE IMPLEMENTATION OF THE LAKE OZETTE SOCKEYE RECOVERY PLAN AND WITH THE US FISH AND WILDLIFE SERVICE ON THE IMPLEMENTATION OF THE BULL TROUT RECOVERY PLAN. TWO ADDITIONAL SPECIES IN THE WAHSINGTON COAST REGION ARE CURRENTLY UNDER CONSIDERATION FOR LISTING UNDER THE ENDANGERED SPECIES ACT - OLYMPIC PENINSULA STEELHEAD AND WASHINGTON COAST SPRING CHINOOK. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE RETURN PREPARER PROVIDES A COPY OF THE FINAL FORM 990 TO THE FOUNDATION'S EXECUTIVE DIRECTOR, WHO REVIEWS THE FORM FOR ACCURACY AND CLARITY. PRIOR TO FILING, THE FORM 990 IS DISTRIBUTED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND INFORMATIONAL PURPOSES. THE EXECUTIVE DIRECTOR COMPILES ANY CORRECTIONS PROVIDED BY MEMBERS OF THE BOARD OF DIRECTORS AND GIVES THE FINAL APPROVAL OF THE FORM 990 FOR FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IT IS THE RESPONSIBILITY OF EACH MEMBER OF THE FOUNDATION'S BOARD OF DIRECTORS TO DISCLOSE THE EXISTENCE OF A CONFLICT OF INTEREST OR A POTENTIAL CONFLICT OF INTEREST AS DEFINED BY THE FOUNDATION'S CONFLICT OF INTEREST POLICY. THE EXECUTIVE DIRECTOR TRACKS THESE DISCLOSURES AND ALERTS THE BOARD CHAIR AND VICE CHAIR SHOULD A PROPOSED TRANSACTION PRESENT A POTENTIAL CONFLICT. ANY DIRECTORS WITH A CONFLICT OF INTEREST MUST THEN REFRAIN FROM PARTICIPATING IN DISCUSSION OR VOTING ON THE PROPOSED TRANSACTION. THE CHAIR MAY ASK THE DIRECTOR TO WITHDRAW FROM THE MEETING IF THE DIRECTOR DOES NOT CHOOSE TO DO SO VOLUNTARILY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE FOUNDATION BOARD OF DIRECTORS COMPLETES A PERFORMANCE EVALUATION AND COMPENSATION REVIEW OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS. THE PROCESS INCLUDES COMPARISON OF CURRENT SALARIES AND BENEFITS AS WELL AS JOB RESPONSIBILITIES FOR THE OTHER SIX DIRECTORS OF THE SALMON RECOVERY REGIONS IN THE STATE. |
| FORM 990, PAGE 6, PART VI, LINE 18 | THE FOUNDATION'S FORM 990 IS AVAILABLE AT WWW.GUIDESTAR.ORG AND ON THE ORGANIZATIONAL WEBSITE WWW.COASTSALMONPARTNERSHIP.ORG. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ARTICLES OF INCORPORATION ARE AVAILABLE THROUGH THE WASHINGTON SECRETARY OF STATE'S WEBSITE. THE ARTICLES OF INCORPORATION AND OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST BY CONTACTING THE FOUNDATION'S BUSINESS OFFICE. |
| FORM 990, PART IX, LINE 11G | SALMON PLAN IMPLEMENTATION 396,376 0 0 |
| FORM 990, PART XI, LINE 9 | LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 0 |
| Software ID: | |
| Software Version: |