Form 990 for tax year 2023

Filed by WIMBERLEY VALLEY WATERSHED ASSOC INC.

Totals

Total revenue: $1,371,744
Total expenses: $1,110,067
Contributions and grants received: $1,212,523
Grants paid: $0
Program service revenue: $0
Investment income: $12,528
Other revenue: $146,693
Total assets, end of year: $12,876,167
Total liabilities, end of year: $8,726,896
Net assets or fund balances, end of year: $4,149,271
Program services expenses (Part IX): $1,027,271
Management and general expenses: $44,106
Fundraising expenses: $38,690
Program service expenses (Part III): $1,027,271

Program services were 92.5% 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.

1f · All other contributions, gifts and grants

$1,212,523
3 · Investment income

total $2,979 · excluded $2,979
6a · Gross rents

personal property $146,693
6c · Rental income or loss

real property $0 · personal property $146,693
6d · Net rental income or loss

total $146,693 · excluded $146,693
7a · Gross sales of assets other than inventory

other assets $9,549
7c · Gain or loss

securities $0 · other assets $9,549
7d · Net gain or loss

total $9,549 · excluded $9,549
8c · Net income from fundraising events

total $0
9c · Net income from gaming

total $0
10c · Net income from sales of inventory

total $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $251,905 · program services $239,310 · fundraising $12,595
7 · Other salaries and wages

total $146,546 · program services $121,634 · management and general $17,585 · fundraising $7,327
8 · Pension plan contributions

total $25,746 · program services $18,064 · management and general $6,395 · fundraising $1,287
9 · Other employee benefits

total $590 · program services $520 · management and general $40 · fundraising $30
10 · Payroll taxes

total $120,360 · program services $105,917 · management and general $8,425 · fundraising $6,018
11b · Fees: legal

total $75,081 · program services $73,481 · management and general $1,560 · fundraising $40
11c · Fees: accounting

total $8,405 · management and general $8,405
11g · Fees: other

total $295,261 · program services $289,649 · fundraising $5,612
13 · Office expenses

total $13,707 · program services $10,681 · management and general $547 · fundraising $2,479
14 · Information technology

total $18,387 · program services $18,374 · management and general $13
16 · Occupancy

total $83,818 · program services $83,818
17 · Travel

total $3,726 · program services $2,232 · management and general $835 · fundraising $659
22 · Depreciation, depletion and amortization

total $0
23 · Insurance

total $12,804 · program services $12,804
24a · Other expenses: Water Quality Testing

total $23,465 · program services $23,465
24b · Other expenses: Misc expenses

total $30,266 · program services $27,322 · management and general $301 · fundraising $2,643
24e · All other expenses

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $883,018 · end of year $1,849,968
2 · Savings and temporary cash investments

beginning of year $386,471 · end of year $711,454
10a · Land, buildings and equipment: cost or other basis

$10,547,660
10b · Land, buildings and equipment: accumulated depreciation

$232,915
10c · Land, buildings and equipment, net

beginning of year $7,241,177 · end of year $10,314,745
17 · Accounts payable and accrued expenses

beginning of year $22,254 · end of year $10,826
19 · Deferred revenue

beginning of year -$540 · end of year -$540
23 · Secured mortgages and notes payable

beginning of year $4,603,333 · end of year $8,603,333
25 · Other liabilities

end of year $113,277
27 · Net assets without donor restrictions

beginning of year $3,885,619 · end of year $4,076,932

Mission and programs · 2023

Mission

The Watershed Associations (WVWA) mission is to ensure that communities are aware of their connection and responsibilities to their watershed and are supported in implementing water policies and practices that will ensure ecological sustainability for future generations. We advocate for clean, clear flowing springs and streams and the sustained health of the Central Texas region through conducting scientific research, networking and facilitating diverse stakeholders and providing community engagement through experiential education.

Activities or mission (Part I)

Our mission is to ensure that communities are aware of their connection and responsibility to their watershed; we advocate for the sustained health of land and water through research and education.

Policy Advocacy and Environmental Planning-The organization works with regional nonprofits, governments, and resource management agencies to promote sustainable environmental policies to protect and preserve land and water resources. We hold a broad lens of the various dynamics affecting water in Central Texas, and engage stakeholders in community and regional planning processes that promote best management practices for new development and incentives for protecting open space for aquifer recharge and water quality. Additionally the WVWA provides crucial support for partnering organizations and districts to address large policy cases that pose significant threats to our water resources. By leveraging its extensive network and providing sound scientific expertise, the Watershed Association enables a coordinated and effective response to complex water issues. This collaborative approach allows us to address water challenges at both local and regional levels, comprehensively ensuring a strong, unified stance in the face of emerging threats to our water resources. The Water Protectors Fund, a collaborative effort between WA and TESPA, protects our aquifers, springs, creeks, rivers and the sole source of drinking water for thousands of people. This fund acknowledges the threats facing the hill country such as population growth, economic development, and frequent droughts. WA and TESPA have joined forces to protect our water and build an educated citizenry willing to fight for their water. This fund supports science monitoring and research toward sustainable water management solutions, education campaigns to engage landowners, developers and decision makers, policy development through coalition building, collaboration, science-based policy and advocacy, and legal defense to protect water quality and availability.

Expenses $204,642
Expenses $365,531
Expenses $313,753
Watershed Protection & Conservation Science-The Watershed Association protects vital water resources through scientific monitoring, policy development, and collaborative watershed management. Since 2003, we have collected quality-assured water quality data for the Texas Clean Rivers Program, monitoring the Blanco River and Cypress Creek for Clean Water Act compliance. Our organization initiated the EPA-approved Cypress Creek Watershed Protection Plan in 2008, the first in Texas to proactively focus on groundwater protection supporting surface water quality. In 2024, we achieved a significant milestone through an interlocal agreement with Hays County, the cities of Wimberley and Woodcreek, and the Meadows Center for Water and the Environment. This innovative partnership funds water quality monitoring and implements watershed protection strategies through a dedicated County Watershed Coordinator position. The Association continues to serve on the Jacob's Well Groundwater Management Zone initiative, working with the Hays Trinity Groundwater Conservation District and regional stakeholders to establish drought triggers and management practices. This comprehensive approach to watershed protection integrates scientific monitoring, policy development, and multi-jurisdictional collaboration to ensure sustainable water resources for future generations.

Expenses $143,345

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Parc Smith

President

Total calculated

$0

Hours/week

3
Scott Price

Treasurer

Total calculated

$0

Hours/week

2
Jason Pinchback

Secretary

Total calculated

$0

Hours/week

1
Dorothy Knight

Member at Large

Total calculated

$0

Hours/week

1
Pokey Rehmet

Member at Large

Total calculated

$0

Hours/week

1
Dain Dunston

Member at Large

Total calculated

$0

Hours/week

1
David Baker

Executive Director

Total calculated

$251,905

From this org

$149,761

From related orgs

$0

Other

$102,144

Hours/week

60

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.

Schedule J

Itemized on Schedule J with no Part VII listing of the same name on this return:

David Baker Executive Director

Schedule J breakdown

Base

$149,761

Bonus

not reported

Other

not reported

Deferred

$102,144

Nontaxable benefits

not reported

Filer's total

$251,905

Answered yes

None.

Answered no

1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception
9 · Followed the rebuttable-presumption procedure

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2023
Filed: 11 November 2024
IRS schema version: 2023v5.1
Source object: 202413179349302991

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