2015-04-15T11:39:38-05:00 2014-08-31 560747981 DIXON HUGHES GOODMAN LLP 1410 SPRING HILL ROAD STE 500 TYSONS VA 221023056 990 2013-09-01 530225129 WATER ENVIRONMENT FEDERATION WATE 7036842400 601 WYTHE STREET ALEXANDRIA VA 22314 PENNY YOUNG CHIEF FINANCIAL OFFICER 7036842400 2015-04-14 1 ROBIN SKINNER P00742964 7039700400 2013 2016-03-07 17:11:31Z PENNY YOUNG 601 WYTHE STREET ALEXANDRIA VA 22314 26049458 0 X WWW.WEF.ORG X 1928 VA SEE STATEMENT O FOR ORGANIZATION'S MISSION AND MOST SIGNIFICANT ACTIVITIES: WATER ENVIRONMENT FEDERATION'S MISSION:PROVIDE BOLD LEADERSHIP, CHAMPION INNOVATION, CONNECT WATER PROFESSIONALS, AND LEVERAGE KNOWLEDGE TO SUPPORT CLEAN AND SAFE WATER WORLDWIDE.WEF ADVOCATES PROMOTING PUBLIC HEALTH BY PRESERVING AND ENHANCING THE GLOBAL WATER ENVIRONMENT; DEVELOPING AND PROMOTING PRACTICES AND POLICIES WHICH ASSIST OUR MEMBERS TO SERVE THE PUBLIC INTEREST IN PROVIDING EFFICIENT AND ENVIRONMENTALLY PROTECTIVE WATER QUALITY AND WASTEWATER MANAGEMENT SERVICES; DELIVERING HIGH-QUALITY PRODUCTS AND SERVICES TO MEMBERS AND STAKEHOLDERS; PROMOTING SCIENTIFICALLY SOUND ENVIRONMENTAL PRACTICES AND REGULATION; EDUCATING MEMBERS, THE PUBLIC, AND POLICY-MAKERS; PROMOTING AND ADVANCING THE WATER QUALITY PROFESSION. 13 13 114 2609 2851630 0 885449 865295 19905722 20304758 220462 227949 1164234 916538 22175867 22314540 25000 25000 0 0 9271489 8461501 0 0 0 13340224 12605343 22636713 21091844 -460846 1222696 22711655 25122425 15870736 16825641 6840919 8296784 X THE DEVELOPMENT & DISSEMINATION OF TECHNICAL INFORMATION CONCERNING THE NATURE, COLLECTION, TREATMENT & DISPOSAL OF DOMESTIC & INDUSTRIAL WATER. 0 0 7138327 13239864 PLEASE NOTE THAT THIS STATEMENT IS CONTINUED ON SCHEDULE O: ANNUAL CONFERENCE AND TRADE SHOW - WEFTEC WAS THE WATER ENVIRONMENT FEDERATION'S 86TH ANNUAL TECHNICAL EXHIBITION AND CONFERENCE, WHERE SOME 22,589 ATTENDEES RECEIVED THE BEST TRAINING AND EDUCATION IN WATER QUALITY TODAY AND HAD THE OPPORTUNITY TO EARN CONTINUING EDUCATION CREDITS FOR THEIR PARTICIPATION IN VARIOUS ACTIVITIES. THE COMPREHENSIVE FIVE-DAY MEETING INCLUDED A TECHNICAL PROGRAM OF 148 TECHNICAL SESSIONS, 27 WORKSHOPS, AND 7 FACILITY TOURS AND COVERED TOPICS RANGING FROM WASTEWATER TREATMENT FACILITY OPERATIONS AND ENVIRONMENTAL REGULATIONS TO EMERGING ISSUES AND TECHNOLOGIES LIKE STORMWATER MANAGEMENT, MEMBRANE BIOREACTORS, AND ENVIRONMENTAL SUSTAINABILITY. AS THE LARGEST WATER QUALITY EXHIBITION IN THE WORLD, WEFTEC ALSO PROVIDED ACCESS TO THE LATEST TECHNOLOGIES, SERVICES, AND PRODUCTS FOR THOSE LOOKING TO IMPROVE OR UPGRADE WASTEWATER, STORMWATER AND WATER MANAGEMENT FACILITIES, AND PROGRAMS. 4073475 2607528 PUBLICATIONS AND SUBSCRIPTIONS - WEF PUBLISHES VARIOUS TECHNICAL MAGAZINES AND BOOKS, INCLUDING WATER ENVIRONMENT & TECHNOLOGY. WE&T IS THE FEDERATION'S FLAGSHIP PUBLICATION AND THE PUBLICATION PROFESSIONALS READ TO LEARN ABOUT THE LATEST TECHNOLOGIES, TRENDS, AND NEWS IN WATER QUALITY. MEMBERS RECEIVE IT MONTHLY AS A MEMBERSHIP BENEFIT. IN ADDITION, THE PUBLICATION IS SOLD ON A SUBSCRIPTION BASIS TO LIBRARIES AND OTHER WATER PROFESSIONALS. 3178516 1621776 TECHNICAL PROGRAMS, SEMINARS AND WORKSHOPS - AS THE LEADING SOURCE OF WATER QUALITY EXPERTISE, WEF IS COMMITTED TO ADVANCING THE WATER QUALITY PROFESSION BY PROVIDING ACCESS TO THE LATEST SCIENCE, ENGINEERING, AND TECHNICAL PRACTICES IN THE WATER ENVIRONMENT FIELD THROUGH SPECIALTY CONFERENCES THAT FOCUS ON SPECIFIC TOPICS SUCH AS COLLECTION SYSTEMS, UTILITY MANAGEMENT, RESIDUALS AND BIOSOLIDS MANAGEMENT, NUTRIENT REMOVAL, AND MORE. 2425879 49192 PUBLIC OUTREACH AND ADVOCACY - THROUGH EDUCATION, CONGRESSIONAL TESTIMONY, FOCUSED CAMPAIGNS, AND GRASSROOTS GOVERNMENT AFFAIRS EFFORTS, INFORMATION IS DISSEMINATED TO PUBLIC OFFICIALS, MEDIA, AND TARGETED AUDIENCES. 2109112 25000 3086201 MEMBERSHIP SERVICES - PROVIDE ENGAGEMENT AND TECHNICAL INQUIRY SERVICES TO MEMBER ASSOCIATIONS AND AFFILIATED ORGANIZATIONS, AND ADMINISTER REGIONAL MEETINGS TO UPDATE MEMBERS ON THE LATEST INDUSTRY ISSUES. 4534991 25000 3135393 18925309 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 78 0 1 114 1 1 1 1 UK 0 0 0 0 0 1 1 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 VA X X WATER ENVIRONMENT FEDERATION 7036842400 601 WYTHE STREET ALEXANDRIA VA 22314 SANDRA K RALSTON PRESIDENT 6.00 X X 0 0 0 ED MCCORMICK PRESIDENT-ELECT 6.00 X X 2519 0 0 PAUL BOWEN VICE PRESIDENT 6.00 X X 0 0 0 CORDELL SAMUELS IMMEDIATE PAST PRESIDENT 6.00 X X 0 0 0 RICK WARNER TREASURER 6.00 X X 0 0 0 MATT BOND PAST PRESIDENT 6.00 X X 3862 0 0 CHARLES B BOTT TRUSTEE 4.00 X 0 0 0 FRANCES B BURLINGHAM TRUSTEE 4.00 X 0 0 0 KARTIK CHANDRAN TRUSTEE 4.00 X 0 0 0 B SCOTT CUMMINGS TRUSTEE 4.00 X 0 0 0 RALPH E EXTON TRUSTEE 4.00 X 0 0 0 JOHN F HART TRUSTEE 4.00 X 0 0 0 JENNY HARTFELDER TRUSTEE 4.00 X 0 0 0 THOMAS KUNETZ TRUSTEE 4.00 X 0 0 0 GARRY J MACDONALD TRUSTEE 4.00 X 0 0 0 GEORGE L MARTIN TRUSTEE 4.00 X 0 0 0 ERIN MOSLEY TRUSTEE 4.00 X 0 0 0 KAREN L PALLANSCH TRUSTEE 4.00 X 0 0 0 SCOTT TROTTER TRUSTEE 4.00 X 0 0 0 EILEEN O'NEILL EXECUTIVE DIRECTOR 37.50 X 193754 0 41843 PENNY YOUNG CHIEF FINANCIAL OFFICER 37.50 X 0 0 0 PAMELA J HENRY DEPUTY EXECUTIVE DIRECTOR 37.50 X 144469 0 23783 PHYLLIS O ROSS DEPUTY EXECUTIVE DIRECTOR 37.50 X 149752 0 22090 LINDA S KELLY SR. DIRECTOR, ASSOCIATION ENGAGEMENT & GOVERNANCE 37.50 X 167682 0 24346 TIMOTHY S WILLIAMS SR. DIRECTOR, GOVERNMENT AFFAIRS 37.50 X 150431 0 30072 MATTHEW P RIES CHIEF TECHNICAL OFFICER, TECHNICAL & EDUCATIONAL P 37.50 X 129523 0 33254 CARI F MCBRIDE ACCOUNT EXECUTIVE 37.50 X 81334 33249 18550 CATHERINE L THOMSON DIRECTOR, INFORMATION SYSTEMS 37.50 X 113856 0 18832 JACK H BENSON FORMER DIRECTOR, WORLDWIDE SALES & CUSTOMER RELATI 37.50 X 107073 0 11283 JEFFERY A EGER FORMER SECRETARY & EXECUTIVE DIRECTOR 37.50 X 370504 0 32538 ARTHUR NUTTER FORMER CFO / SR. DIRECTOR, FINANCIAL MANAGEMENT 37.50 X 108040 0 6011 TIMOTHY J RICKER FORMER GENERAL MANAGER 37.50 X 192279 0 5310 1915078 33249 267912 18 1 1 0 BRIGHT KEY INC 9050 JUNCTION DRIVE ANNAPOLIS JUNCTION MD 20701 MEMBERSHIP 706846 MARKETING GENERAL INC 625 N WASHINGTON STREET SUITE 450 ALEXANDRIA VA 22314 MARKETING 545592 FREEMAN PO BOX 650036 DALLAS TX 75265 DECORATING 522952 SMG 301 E CERMAK ROAD CHICAGO IL 60616 FACILITY RENTAL 492440 RR DONNELLEY RECEIVABLES INC PO BOX 932721 CLEVELAND OH 44193 PRINTING 488027 20 865295 865295 ANNUAL CONFERENCE AND TRADE SHOW 900099 12761215 12761215 MEMBERSHIP DUES 900099 3086201 3086201 ADVERTISING 541800 2392551 2392551 TECHNICAL PROGRAMS/SEMINARS/WORKS 900099 1621776 1621776 SUBSCRIPTIONS 900099 393823 393823 49192 49192 20304758 226302 226302 84413 84413 3509837 3508190 1647 1647 1647 526531 226728 299803 299803 WEBPAGE ADVERTISING 900004 459079 459079 73243 73243 532322 22314540 18212010 2851630 385605 X 25000 25000 900262 427611 472651 5769216 4317838 1451378 503588 375446 128142 785335 619779 165556 503100 335429 167671 30728 12000 18728 294138 294138 2993382 2741527 251855 341452 340655 797 1556992 1148045 408947 692544 153661 538883 21507 21507 444670 26500 418170 666419 535424 130995 4165809 4058744 107065 62653 62653 822798 822798 283163 110292 172871 BAD DEBT EXPENSE 86048 65303 20745 AWARDS 74934 34221 40713 MISCELLANEOUS 68106 48355 19751 INDIRECT COST ALLOCATIO 0 3527972 -3527972 21091844 18925309 2166535 0 1757307 5298176 5282202 3337504 6045 14263 1583137 1270366 547326 399468 2279326 2556154 15325269 9985751 5658983 5339518 5025033 6314138 572296 592838 22711655 25122425 1157835 1020429 13745651 15079113 244301 19372 722949 706727 15870736 16825641 X 6840919 8296784 6840919 8296784 22711655 25122425 1222696 233169 0 X X 0 1 X 1 0 X 1455179 1723505 1055421 885449 865295 5984849 17831317 19387789 16631193 17108820 17912207 88871326 19286496 21111294 17686614 17994269 18777502 94856175 0 0 0 94856175 381091 352432 321227 220462 312362 1587574 381091 352432 321227 220462 312362 1587574 528480 197167 314460 401578 73243 1514928 20196067 21660893 18322301 18616309 19163107 97958677 0.96830 0.96440 0.01620 0.01790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62391 62391 21029452 21091843 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 36114 50692 62391 149197 250000 250000 250000 250000 1000000 1500000 792248 792248 3640149 2580888 1059261 4884118 2501465 2382653 6008754 4903398 1105356 5339518 CASH AT BROKERS 1648491 C FEDERAL SECURITIES/BONDS 2094856 F CORPORATE SECURITIES/BONDS 839299 F MUTUAL FUNDS 1731492 F 6314138 CAPITAL LEASES 706727 706727 X PART X, LINE 2: THE FEDERATION FOLLOWS ACCOUNTING STANDARDS FOR DEALING WITH UNCERTAINTY IN ACCOUNTING FOR INCOME TAX PROVISIONS. FOR THE PERIOD FROM THE FEDERATION'S INCEPTION TO AUGUST 31, 2014, NO UNRECOGNIZED TAX PROVISION OR BENEFIT EXISTS. 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 WEF CANHAM GRADUATE STUDIES SCHOLARSHIP 1 25000 PART I, LINE 2: ONCE A SCHOLARSHIP RECIPIENT HAS BEEN NAMED, WEF VERIFIES WITH THE SCHOOL THAT THE STUDENT IS ENROLLED FOR THE FALL SEMESTER, THEN AGAIN VERIFIES THE ENROLLMENT PRIOR TO SENDING THE CHECK TO THE SCHOOL. IF THE STUDENT FAILS TO ATTEND, THE REFUND OF TUITION (SCHOLARSHIP) PAID BY WEF IS REFUNDED TO WEF. A NEW RECIPIENT IS CHOSEN EACH YEAR, THUS THIS PROCESS HAS TO BE REPEATED EACH YEAR. THE SCHOLARSHIP IS ALWAYS PAID DIRECTLY TO THE SCHOOL. X X 1 1 X X X X 1 1 0 1 1 0 0 0 0 EILEEN O'NEILL EXECUTIVE DIRECTOR 193754 0 0 0 0 0 19062 0 22781 0 235597 0 0 0 PAMELA J HENRY DEPUTY EXECUTIVE DIRECTOR 144469 0 0 0 0 0 14778 0 9005 0 168252 0 0 0 PHYLLIS O ROSS DEPUTY EXECUTIVE DIRECTOR 149752 0 0 0 0 0 13080 0 9010 0 171842 0 0 0 LINDA S KELLY SR. DIRECTOR, ASSOCIATION ENGAGEMENT 167682 0 0 0 0 0 15710 0 8636 0 192028 0 0 0 TIMOTHY S WILLIAMS SR. DIRECTOR, GOVERNMENT AFFAIRS 150431 0 0 0 0 0 13835 0 16237 0 180503 0 0 0 MATTHEW P RIES CHIEF TECHNICAL OFFICER, TECHNICAL & 129523 0 0 0 0 0 13462 0 19792 0 162777 0 0 0 JACK H BENSON FORMER DIRECTOR, WORLDWIDE SALES & C 103326 0 0 0 3747 0 3066 0 8217 0 118356 0 0 0 JEFFERY A EGER FORMER SECRETARY & EXECUTIVE DIRECTO 203772 0 4300 0 162432 0 20763 0 11775 0 403042 0 0 0 ARTHUR NUTTER FORMER CFO / SR. DIRECTOR, FINANCIAL 36840 0 0 0 71200 0 3695 0 2316 0 114051 0 0 0 TIMOTHY J RICKER FORMER GENERAL MANAGER 40579 0 0 0 151700 0 3849 0 1461 0 197589 0 0 0 PART I, LINE 5 WEF PAID COMMISSIONS ON ADVERTISEMENT SALES TO ITS SALES PERSONNEL. WEF'S WHOLLY OWNED SUBSIDIARY WEFP ALSO PAID COMMISSIONS ON ADVERTISEMENT SALES THROUGH WEF. FORM 990, PART VI, SECTION A, LINE 6 WEF HAS INDIVIDUAL AND CORPORATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A WEF OFFICERS ARE SELECTED BY A NOMINATING COMMITTEE AND RECOMMENDED TO THE HOUSE OF DELEGATES, WHICH APPROVES THE OFFICERS BY MAJORITY VOTE. TRUSTEES ARE NOMINATED BY THE PRESIDENT TO SERVE THREE-YEAR TERMS AND ARE CONFIRMED BY A MAJORITY VOTE OF THE HOUSE OF DELEGATES. FORM 990, PART VI, SECTION A, LINE 7B ANY PROPOSED CHANGES TO WEF ARTICLES OF INCORPORATION OR CONSTITUTION AND BYLAWS MUST BE RECOMMENDED BY THE BOARD OF TRUSTEES BUT MUST ALSO BE RATIFIED BY A QUORUM OF VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS DRAFTED BY WEF'S OUTSIDE ACCOUNTING FIRM WITH INFORMATION AND INPUT FROM WEF'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER. THE DRAFT FORM 990 IS REVIEWED BY WEF'S TREASURER, EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER FOR ACCURACY. ONCE THE MANAGEMENT TEAM HAS APPROVED THE DRAFT FORM 990, IT IS FILED WITH THE IRS. THE FORM 990 IS POSTED TO THE BOT WEBSITE FOR THEIR REVIEW AND REFERENCE. FORM 990, PART VI, SECTION B, LINE 12C EACH NEW BOARD OF TRUSTEES IS ORIENTED ON WEF CONFLICT OF INTEREST POLICY. EVERY MEMBER SIGNS A CONFLICT OF INTEREST STATEMENT. AT THE BEGINNING OF EVERY BOARD MEETING, THE BOARD MEMBERS ARE REMINDED OF THEIR RESPONSIBILITY TO ACKNOWLEDGE CONFLICTS OF INTEREST WHEN THE AGENDA IS BEING REVIEWED. EACH MEMBER OF THE BOARD OF TRUSTEES IS REQUIRED TO DISCLOSE "OTHER INTERESTS" AS DEFINED IN THE POLICY, ANNUALLY, AND MORE FREQUENTLY IF OTHER INTERESTS ARISE. THE BOARD OR DELEGATED REPRESENTATIVES OF THE BOARD MUST DECIDE WHAT IF ANY CORRECTIVE MEASURES TO TAKE IN RESPONSE TO DISCLOSURES OF OTHER INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 WEF PARTICIPATES IN SEVERAL SALARY SURVEYS IN THE WASHINGTON, D.C., AREA. SURVEYS AND DATA ARE RECEIVED AND REVIEWED TO MAKE COMPENSATION RECOMMENDATIONS. THE ED IS REVIEWED BY THE BOARD OF TRUSTEES. DATA FOR WEF KEY EMPLOYEES ARE REVIEWED BY ED, HR, AND LEADERSHIP STAFF. FORM 990, PART VI, SECTION C, LINE 19 WEF'S FINANCIAL INFORMATION IS AVAILABLE ON THE 990 AND POSTED ON THE INTERNET THROUGH INFORMATION SOURCES SUCH AS GUIDESTAR. WEF'S POLICY ALSO MAKES COPIES OF WEF'S DOCUMENTS AVAILABLE TO DIRECT REQUESTS MADE TO WEF AT ITS OFFICE. WEF'S CONSTITUTION AND BYLAWS ARE PRINTED ANNUALLY AS A "BOARD RESOURCE GUIDE". IN ADDITION, IT IS POSTED ON WEF'S WEBSITE IN A "MEMBER'S ONLY" SECTION. WEF VIEWS THESE DOCUMENTS AS PUBLIC DOCUMENTS AND WILL PROVIDE THEM TO ANY INTERESTED PARTY WHO SEEK THEM; HOWEVER, THERE HAVE BEEN VERY FEW REQUESTS. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 125,853. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125,853. EQUIPMENT RENTAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 98,447. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,447. INFORMATION / COMMUNICATION SERVICES: PROGRAM SERVICE EXPENSES 211,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 211,343. MEMBERSHIP SERVICES: PROGRAM SERVICE EXPENSES 714,110. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 714,110. PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 27,277. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,277. PRINTING SERVICES: PROGRAM SERVICE EXPENSES 345,034. MANAGEMENT AND GENERAL EXPENSES 146. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 345,180. PUBLICATION / SUBSCRIPTION SERVICES: PROGRAM SERVICE EXPENSES 23,768. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,768. PUBLICATION PRODUCTION RELATED SERVICES: PROGRAM SERVICE EXPENSES 196,861. MANAGEMENT AND GENERAL EXPENSES 132. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 196,993. SALES COMMISSIONS / SERVICES: PROGRAM SERVICE EXPENSES 1,136,185. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,136,185. SHIPPING / HANDLING SERVICES: PROGRAM SERVICE EXPENSES 114,226. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 114,226. FORM 990 PART IV, QUESTION 12 AND PART XII, QUESTION 2B THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED ANNUALLY IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS AS PART OF A CONSOLIDATED GROUP. SINCE THE ORGANIZATION OWNS 100% OF A FOR-PROFIT FOREIGN SUBSIDIARY, THE ORGANIZATION IS REQUIRED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES TO ISSUE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE STAND-ALONE AUDITED FINANCIAL STATEMENTS WERE NOT ISSUED FOR THE ORGANIZATION AS THE PARENT ENTITY. THE FOR-PROFIT FOREIGN ENTITY FILES FORM 5471 AS PART OF THE FORM 990-T. FORM 990, PART XII, LINE 2C: FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR. WEF PUBLISHING UK LTD 6 BREWERY SQUARE ST JOHN STREET LONDON UK EC1V 4LE PUBLISHING UK WEF C 20543 1343851 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 WEF PUBLISHING UK LTD P 81371 WEF PUBLISHING UK LTD O 180494 WEF PUBLISHING UK LTD Q 162893