2024-09-04T20:32:02-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-01-01 822200071 HEADWATERS AT THE COMAL HEAD 8306088828 333 E KLINGEMANN STREET NEW BRAUNFELS TX 78130 NANCY PAPPAS MANAGING DIRECTOR 8306088828 2024-09-04 1 1 TROY MARINE CPA P00187863 4147775500 2024-08-29 2023 2024-08-08 14:25:15Z NANCY PAPPAS 333 E KLINGEMANN STREET NEW BRAUNFELS TX 78130 2540083 0 X WWW.HEADWATERSATTHECOMAL.COM X 2017 TX THE MISSION OF HEADWATERS AT THE COMAL IS TO STRENGTHEN THE RELATIONSHIP BETWEEN THE COMMUNITY AND NATURE BY SHOWCASING THE SIGNIFICANCE OF THE COMAL SPRINGS. CREATE A PREMIER EDUCATION CENTER INSPIRING HEARTS AND MINDS ON THE IMPORTANCE OF CONSERVATION TO COMMUNITY. THIS IS ACHIEVED THROUGH THE PRESENTATION OF A VARIETY OF EDUCATIONAL PROGRAMS FOR ALL AGES. 8 6 0 100 0 0 1377381 2468597 18444 23526 7603 47960 563 0 1403991 2540083 0 0 0 0 404160 401660 6129 0 137069 518720 1316411 929009 1718071 474982 822012 1592588 2571888 71795 179117 1520793 2392771 STRENGTHENING THE RELATIONSHIP BETWEEN THE COMMUNITY AND NATURE BY SHOWCASING THE SIGNIFICANCE OF THE COMAL SPRINGS. PREMIER EDUCATION CENTER INSPIRING HEARTS AND MINDS ON THE IMPORTANCE OF CONSERVATION TO COMMUNITY. 0 0 1367086 23526 PROGRAM SERVICES: HEADWATERS AT THE COMAL HOSTS A VARIETY OF EDUCATIONAL PROGRAMS FOR COMMUNITY MEMBERS OF ALL AGES. TOPICS INCLUDE NATIVE PLANTS, ENVIRONMENTAL AND WATER CONSERVATION, ARCHAEOLOGY, A CHILDREN'S SCIENCE SERIES, AND A WATERSHED EDUCATION PROGRAM FOR ELEMENTARY STUDENTS IN PARTNERSHIP WITH THE DRY COMAL CREEK WATERSHED PROTECTION PLAN. HEADWATERS IS OPEN TO COMMUNITY MEMBERS FOR TOURS AND MEETINGS OR TO VISIT ON THEIR OWN AND LEARN THROUGH SELF-GUIDED TOUR INFORMATION AND INTERPRETIVE SIGNAGE. A TOTAL OF 3,483 PEOPLE VISITED HEADWATERS AT THE COMAL IN 2023 AND PARTICIPATED IN OVER 150 TOURS, EDUCATION PROGRAMS, COMMUNITY EVENTS AND SELF-GUIDED VISITS. THE GOAL OF OUR PROGRAMS IS TO INSPIRE HEARTS AND MINDS ON THE IMPORTANCE OF CONSERVATION, CULTURAL AND ENVIRONMENTAL, TO THE GREATER COMMUNITY. 54249 NATIVE PRAIRIE AND RIPARIAN RESTORATION: THE HEADWATERS HAS REMOVED ALMOST 4.5 ACRES OF ASPHALT AND IMPERVIOUS COVER AND REPLACED THAT AREA WITH NATIVE SOIL, HUNDREDS OF GRASSES, FORBS, AND TREES IN ORDER TO DIVERT WATER AWAY FROM THE HEADWATER SPRINGS OF THE COMAL RIVER AND FILTER THROUGH NATURAL STORM WATER MANAGEMENT OF BERMS, SWALES, CHECK DAMS AND VERNAL POOLS. CONTINUAL MAINTENANCE OF THE PRAIRIE AND RIPARIAN AREA ALONG SPRING RUN #4 OF THE COMAL RIVER IS NECESSARY TO CONTROL REINTRODUCTION OF INVASIVE SPECIES. IN ADDITION, CITIZEN SCIENCE PROGRAMS HELP TO MONITOR WATER QUALITY AND COLLECT DATA ON RE-INTRODUCTION OF BIRDS, BUTTERFLIES, FROGS, DRAGONFLIES, AND OTHER SPECIES ATTRACTED TO THE RESTORED AREA. 1421335 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 6 0 0 1 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 0 0 TX X NANCY PAPPAS 8306088828 333 E KLINGEMANN STREET NEW BRAUNFELS TX 78130 IAN TAYLOR VICE PRESIDENT (TERM 05/2023) 1.00 40.00 X X 0 320816 78322 DAWN SCHRIEWER TREASURER 1.00 40.00 X X 0 238935 69145 MELISSA KRAUSE BOARD PRESIDENT (START 04/2023) 2.00 40.00 X X 0 211815 50424 BRENT LUNDMARK BOARD MEMBER AT LARGE 1.00 40.00 X 0 163152 51652 SHAWN SCHORN BOARD MEMBER AT LARGE 1.00 40.00 X 0 156528 47209 JUDITH DYKES-HOFFMANN BOARD PRESIDENT (TERM 03/2023) 2.00 2.00 X X 0 1200 0 LEONARD DOUGAL BOARD VICE PRESIDENT 1.00 X X 0 0 0 JORDAN MATNEY SECRETARY 1.00 X X 0 0 0 WAYNE PETERS TRUSTEE (TERM 03/2023) 2.00 2.00 X 0 0 0 NANCY PAPPAS MANAGING DIRECTOR 40.00 X 0 125271 38844 0 1217717 335596 0 0 1 0 0 667603 1800994 2468597 EDUCATION SERVICES 611710 23526 23526 23526 47960 47960 2540083 23526 0 47960 X 240997 98809 77119 65069 160663 65872 51412 43379 23725 23725 1227813 1210033 17780 27407 27407 1915 1915 5891 1761 4130 16 13 3 6285 737 3108 2440 968 397 310 261 PROGRAM EVENTS 18423 16060 2363 VOLUNTEER TRAINING 2020 2020 BANK SERVICE CHARGES 1910 266 1644 MISCELLANEOUS 38 38 1718071 1421335 159667 137069 1410524 918856 0 233737 181190 234561 874 4742 0 1179992 1592588 2571888 66180 174163 5615 4954 71795 179117 X 0 0 0 0 1520793 2392771 1520793 2392771 1592588 2571888 822012 13583 36383 0 X 1 X 0 0 0 X 593088 492230 1487016 1377381 2468697 6418412 593088 492230 1487016 1377381 2468697 6418412 1190972 5227440 7603 47960 55563 100 275 770 563 1708 6475683 70449 0.80720 0.95780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 100. 2020 AMOUNT: $ 275. 2021 AMOUNT: $ 770. 2022 AMOUNT: $ 563. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: HEADWATERS HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND ACCORDINGLY, IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. HEADWATERS FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON THE TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, HEADWATERS MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. HEADWATERS DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. 0 0 0 0 0 0 0 0 0 IAN TAYLOR VICE PRESIDENT (TERM 05/2023) 0 288236 0 1132 0 31448 0 60007 0 18315 0 399138 0 0 DAWN SCHRIEWER TREASURER 0 210138 0 1132 0 27665 0 44514 0 24631 0 308080 0 0 MELISSA KRAUSE BOARD PRESIDENT (START 04/2023) 0 207444 0 1132 0 3239 0 38596 0 11828 0 262239 0 0 BRENT LUNDMARK BOARD MEMBER AT LARGE 0 153050 0 1132 0 8970 0 31466 0 20186 0 214804 0 0 SHAWN SCHORN BOARD MEMBER AT LARGE 0 153723 0 1132 0 1673 0 29969 0 17240 0 203737 0 0 NANCY PAPPAS MANAGING DIRECTOR 0 119951 0 1132 0 4188 0 24212 0 14632 0 164115 0 0 PART I, LINE 3 ALL COMPENSATION IS PAID BY NEW BRAUNFELS UTILITIES, A RELATED ORGANIZATION. NEW BRAUNFELS UTILITIES USES THE FOLLOWING TO ESTABLISH COMPENSATION: - COMPENSATION SURVEY OR STUDY FORM 990, PART VI, SECTION A, LINE 4 BYLAWS WERE UPDATED AND COMPOSITION OF MEMBERS WAS CHANGED. FORM 990, PART VI, SECTION A, LINE 7A THE NEW BRAUNFELS UTILITIES BOARD OF TRUSTEES HAS FINAL APPROVAL ON MEMBERS OF THE HEADWATERS BOARD. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FINANCE COMMITTEE OF THE BOARD REVIEWS AND RECOMMENDS CHANGES. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD DISCUSSES EVERY CONTRACT AT THE BOARD LEVEL AND HAVE AMPLE OPPORTUNITY TO DISCUSS POTENTIAL OR ACTUAL CONFLICTS. THERE HAVE BEEN NO POTENTIAL CONFLICTS RECORDED. FORM 990, PART VI, SECTION B, LINE 15A IN CONJUNCTION WITH NBU MANAGEMENT THE BOARD OF THE HEADWATERS NON-PROFIT JOINTLY REVIEWED THE PERFORMANCE OF THE HEADWATERS MANAGING DIRECTOR. THE PERFORMANCE WAS BASED ON MUTUALLY AGREED UPON GOALS AND PERFORMANCE MEASURES. COMPENSATION WAS BASED ON AVAILABLE COMPARIBILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSTRUCTION DOCUMENTATION & ADMINISTRATION SERVICES: PROGRAM SERVICE EXPENSES 1,132,539. TOTAL EXPENSES 1,132,539. PROJECT MANAGEMENT SERVICES: PROGRAM SERVICE EXPENSES 77,494. FUNDRAISING EXPENSES 17,780. TOTAL EXPENSES 95,274. FORM 990, PART VII, AND SCHEDULE J, PART II: HEADWATERS OF THE COMAL (HEADWATERS) AND NEW BRAUNFELS UTILITIES (NBU) ARE IN FACT RELATED ENTITIES. FURTHERMORE, THERE ARE A NUMBER OF EMPLOYEES OF NBU THAT SERVE AS MEMBERS OF THE BOARD OF DIRECTORS OF HEADWATERS. BECAUSE OF THE RELATED ENTITY NATURE OF THESE TWO ORGANIZATIONS, IT HAS BEEN DETERMINED THAT THESE EMPLOYEES' COMPENSATION NEEDS TO BE LISTED ON HEADWATERS' FORM 990 AND DISCLOSED IN THE APPLICABLE RELATED ORGANIZATION SECTIONS OF THE FORM 990, (E.G., PART VII, COLUMNS E AND F AND SCHEDULE J, PART II, ROW (II) AND SCHEDULE J PART III). HOWEVER, IT IS IMPORTANT TO NOTE THAT THE COMPENSATION REFLECTED FOR THESE EMPLOYEES IS NOT REFLECTIVE OF THEIR TIME SPENT ON HEADWATERS RELATED BUSINESS OR RELATED TO HEADWATERS FUNDING BUT IS EXCLUSIVELY DUE TO THEIR POSITION AS EMPLOYEES OF NBU AND THEREFORE PAID BY NBU. NEW BRAUNFELS UTILITIES 253 MAIN PLAZA NEW BRAUNFELS TX 78130 742697140 UTILITY COMPANY TX N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NEW BRAUNFELS UTILITIES O 401660 FMV NEW BRAUNFELS UTILITIES C 265943 COST NEW BRAUNFELS UTILITIES P 204000 COST