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Nonprofiteer
← KENTUCKY WATERWAYS ALLIANCE INC

Form 990 for tax year 2022

Filed by KENTUCKY WATERWAYS ALLIANCE INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 6 March 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$5,337,538 changed to $5,370,457
Total expenses
$10,832,257 changed to $10,848,791
Contributions and grants received
$5,292,594 changed to $5,318,747
Other revenue
$2,354 changed to $9,120
Total liabilities, end of year
$183,071 changed to $140,817
Net assets or fund balances, end of year
$12,504,031 changed to $12,546,285
Program services expenses
$10,491,955 changed to $10,508,489
Program service expenses (Part III)
$10,491,955 changed to $10,508,489

Totals

Total revenue
$5,337,538
Total expenses
$10,832,257
Contributions and grants received
$5,292,594
Grants paid
$0
Program service revenue
$0
Investment income
$42,590
Other revenue
$2,354
Total assets, end of year
$12,687,102
Total liabilities, end of year
$183,071
Net assets or fund balances, end of year
$12,504,031
Program services expenses (Part IX)
$10,491,955
Management and general expenses
$334,984
Fundraising expenses
$5,318
Program service expenses (Part III)
$10,491,955

Program services were 96.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $4,935,971

  • 1f · All other contributions, gifts and grants

    $356,623

  • 3 · Investment income

    total $42,590 · excluded $42,590

  • 11a · Other revenue: MISC.

    total $2,354 · related or exempt $2,354

  • 11e · Other revenue, total

    $2,354

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $76,611 · program services $51,063 · management and general $24,072 · fundraising $1,476

  • 7 · Other salaries and wages

    total $107,907 · program services $71,923 · management and general $33,905 · fundraising $2,079

  • 8 · Pension plan contributions

    total $3,537 · program services $2,465 · management and general $1,007 · fundraising $65

  • 9 · Other employee benefits

    total $11,420 · program services $6,908 · management and general $4,317 · fundraising $195

  • 10 · Payroll taxes

    total $14,088 · program services $9,540 · management and general $4,283 · fundraising $265

  • 11b · Fees: legal

    total $3,500 · program services $3,500

  • 11c · Fees: accounting

    total $50,421 · management and general $50,421

  • 11g · Fees: other

    total $9,834,917 · program services $9,651,391 · management and general $183,311 · fundraising $215

  • 12 · Advertising and promotion

    total $2,545 · program services $1,303 · management and general $1,242

  • 13 · Office expenses

    total $12,127 · program services $8,869 · management and general $2,562 · fundraising $696

  • 14 · Information technology

    total $4,836 · program services $824 · management and general $4,012

  • 16 · Occupancy

    total $8,492 · program services $2,325 · management and general $6,167

  • 17 · Travel

    total $5,211 · program services $4,863 · management and general $321 · fundraising $27

  • 19 · Conferences, conventions and meetings

    total $799 · program services $799

  • 22 · Depreciation, depletion and amortization

    total $1,189 · management and general $1,189

  • 23 · Insurance

    total $5,701 · program services $1,054 · management and general $4,647

  • 24a · Other expenses: EQUIPMENT RENTAL

    total $512,870 · program services $512,870

  • 24b · Other expenses: SUPPLIES

    total $143,269 · program services $139,365 · management and general $3,904

  • 24c · Other expenses: MISC

    total $14,524 · program services $13,982 · management and general $542

  • 24d · Other expenses: PROTECT AND RESTORE

    total $9,804 · program services $5,516 · management and general $3,988 · fundraising $300

  • 24e · All other expenses

    total $8,489 · program services $3,395 · management and general $5,094

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $366,114 · end of year $559,537

  • 2 · Savings and temporary cash investments

    beginning of year $17,600,988 · end of year $12,056,041

  • 3 · Pledges and grants receivable

    beginning of year $39,005 · end of year $59,148

  • 4 · Accounts receivable

    beginning of year $26,053

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,880 · end of year $4,889

  • 10a · Land, buildings and equipment: cost or other basis

    $7,913

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,072

  • 10c · Land, buildings and equipment, net

    beginning of year $6,029 · end of year $4,841

  • 15 · Other assets

    end of year $2,646

  • 17 · Accounts payable and accrued expenses

    beginning of year $15,448 · end of year $138,177

  • 21 · Escrow or custodial account liability

    beginning of year $17,594,711 · end of year $42,248

  • 25 · Other liabilities

    end of year $2,646

  • 27 · Net assets without donor restrictions

    beginning of year $227,575 · end of year $233,031

  • 28 · Net assets with donor restrictions

    beginning of year $202,335 · end of year $12,271,000

Mission and programs · 2022

Mission

TO PROTECT, RESTORE AND CELEBRATE KENTUCKY'S UNIQUE WATERWAYS AND WATERSHEDS.

Activities or mission (Part I)

TO PROTECT, RESTORE AND CELEBRATE THE WATERWAYS OF KENTUCKY.

  • THE WATERSHED MANAGEMENT PROGRAM PROTECTS AND RESTORES WATERWAYS THROUGH A PLANNING PROCESS THAT INCLUDES LOCAL STAKEHOLDERS AND REGULATORY AGENCIES SUCH AS THE KY DIVISION OF WATER. IN 2022, KWA CONTINUED OUR WATERSHED WORK IN THE RED RIVER GORGE IN PARTNERSHIP WITH FRIENDS OF RED RIVER AND THE US FOREST SERVICE. WE REPLACED SEPTIC SYSTEMS THAT WERE LEAKING INTO THE RIVER, CLEANED UP TRASH AND TIRES IN THE RIVER, EDUCATED LOCAL STUDENTS AND ADULTS, AND ENGAGED THE COMMUNITY IN THE WILD & SCENIC RED RIVER FESTIVAL. WE ALSO HAVE SUPPORTED THE BEARGRASS CREEK ALLIANCE, ORGANIZING MEETINGS, HOSTING CLEANUPS, AND PARTICIPATING IN THE WATERSHED PLAN WITH THE LOUISVILLE METROPOLITAN SEWER DISTRICT. WE SUPPORT THE SALT RIVER AND GREEN RIVER WATERSHED WATCH GROUPS, AS WELL AS OTHER ORGANIZATIONS THAT WORK TO PROTECT AND RESTORE WATERWAYS ACROSS THE STATE.

    Expenses $1,049,196

  • THE WATER POLICY PROGRAM IS OUR ADVOCACY PROGRAM IN WHICH KWA MAKES THE CASE FOR EFFECTIVE REGULATIONS THAT PROTECT WATERWAYS IN KENTUCKY, AND WE PUBLICIZE OPPORTUNITIES TO MAKE PUBLIC COMMENTS TO OUR MEMBERS. IN 2022, WE SPOKE OUT ON A RANGE OF NATIONAL ISSUES, INCLUDING OPPOSING EFFORTS TO WEAKEN THE CLEAN WATER ACT PROTECTIONS FOR SMALL STREAMS AND WETLANDS AND IN FAVOR OF THE USE OF NATURAL INFRASTRUCTURE FOR FLOOD MANAGEMENT. KWA ALSO PARTICIPATED IN EFFORTS TO ATTRACT FEDERAL FUNDING FOR THE OHIO AND MISSISSIPPI RIVERS.

    Expenses $1,049,196

  • THE KENTUCKY AQUATIC RESOURCE FUND (KARF) IS A PARTNERSHIP BETWEEN KWA AND THE US FISH & WILDLIFE SERVICE WHICH MANAGES AND DISBURSES FUNDS THAT PROTECT AND RESTORE THE HABITAT OF THREATENED AND ENDANGERED AQUATIC WILDLIFE. IN 2022, KARF FUNDED OVER 10 MILLION OF PROJECTS. NOTABLE ACHIEVEMENTS INCLUDE DEMOLITION OF GREEN RIVER LOCK AND DAM 5 (PARTIALLY COMPLETED), STREAM RESTORATION PROJECTS IN PULASKI, MENIFEE, LINCOLN, AND ROWAN COUNTIES; PURCHASED MUSSEL PROPAGATION EQUIPMENT FOR THE MOLLUSK CONSERVATION CENTER; CAPTIVE BREEDING PROGRAM FOR DARTERS; AND SURVEYS FOR ENDANGERED FRESHWATER MUSSELS.

    Expenses $5,245,976

  • COMMUNITY ENGAGEMENT - SPONSOR RIVER CLEANUPS, RIVER RECREATIONAL PADDLE EVENTS. AND OTHER ACTIVITIES TO HELP CLEANUP AND EDUCATE THE PUBLIC ON THE BEAUTY AND IMPORTANCE OF OUR WATERWAYS. DEVELOPED AN ARTIST IN RESIDENCE PROGRAM TO USE VISUAL ART TO CONVEY THE ISSUES AROUND RIVER CLEANUP AND POLLUTION. OUTREACH TO MINORITY-LED GROUPS AND COLLABORATIVE EFFORTS TO REACH NEW AND DIVERSE AUDIENCES WITH AUTHENTIC ENGAGEMENT.

    Expenses $3,147,587

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ward Wilson

    EXECUTIVE DI

    Total calculated
    $80,148
    From this org
    $77,776
    From related orgs
    $0
    Other
    $2,372
    Hours/week
    40
  • Michael Washburn

    EXECUTIVE DI

    Total calculated
    $1,673
    From this org
    $1,673
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.53
  • Martin Hjalm

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4
  • Caitlin Johnson

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    1
  • Pamla Wood

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Gordon Garner

    PAST-PRESIDE

    Total calculated
    $0
    Hours/week
    1
  • Alisha Deatrick

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Gordon Garner

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Kay Harker

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Linda Cowan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Travis Murphy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Kuntesh Naik

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Ali Greenwell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Layne Taylor

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
14 November 2023
IRS schema version
2022v5.0
Source object
202313189349300236

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