2013-07-15T08:24:48-05:00 2012-08-31 560747981 DIXON HUGHES GOODMAN LLP 1410 SPRING HILL ROAD STE 500 TYSONS VA 22102 990 2011-09-01 530225129 WATER ENVIRONMENT FEDERATION WATE 7036842400 601 WYTHE STREET ALEXANDRIA VA 22314 WADE RIESS 7036842400 2013-07-12 1 ROBIN SKINNER CPA P00742964 7039700400 2011 2016-02-24 21:20:13Z WADE RIESS 601 WYTHE STREET ALEXANDRIA VA 22314 30056680 0 X WWW.WEF.ORG X 1928 VA SEE STATEMENT O FOR ORGANIZATION'S MISSION AND MOST SIGNIFICANT ACTIVITIES: WATER ENVIRONMENT FEDERATIONS MISSION IS TO PROMOTE PUBLIC HEALTH BY PRESERVING AND ENHANCING THE GLOBAL WATER ENVIRONMENT; DEVELOP AND PROMOTE PRACTICES AND POLICIES WHICH ASSIST OUR MEMBERS TO SERVE THE PUBLIC INTEREST IN PROVIDING EFFICIENT AND ENVIRONMENTALLY PROTECTIVE WATER QUALITY AND WASTEWATER MANAGEMENT SERVICES; DELIVER HIGH-QUALITY PRODUCTS AND SERVICES TO MEMBERS AND STAKEHOLDERS; PROMOTE SCIENTIFICALLY SOUND ENVIRONMENTAL PRACTICES AND REGULATION; EDUCATE MEMBERS, THE PUBLIC AND POLICY-MAKERS; PROMOTE AND ADVANCE THE WATER QUALITY PROFESSION. 17 17 103 0 3108125 22691 1723505 1055421 19419985 19299391 352432 321227 559461 1449509 22055383 22125548 25000 25000 0 0 9203220 9146840 0 0 0 11970428 13181667 21198648 22353507 856735 -227959 22717445 23293428 15081716 15903648 7635729 7389780 X THE DEVELOPMENT & DISSEMINATION OF TECHNICAL INFORMATION CONCERNING THE NATURE, COLLECTION, TREATMENT & DISPOSAL OF DOMESTIC & INDUSTRIAL WATER. 0 0 4485647 PLEASE NOTE THAT THIS STATEMENT IS CONTINUED ON SCHEDULE O: WEFTEC WAS THE WATER ENVIRONMENT FEDERATION'S 84TH ANNUAL TECHNICAL EXHIBITION AND CONFERENCE, WHERE SOME 17,000 ATTENDEES RECEIVED THE BEST TRAINING AND EDUCATION IN WATER QUALITY TODAY AND HAD THE OPPORTUNITY TO EARN CONTINUING EDUCATION UNITS FOR THEIR PARTICIPATION IN VARIOUS ACTIVITIES. THE COMPREHENSIVE FOUR-DAY MEETING INCLUDED A TECHNICAL PROGRAM OF 114 TECHNICAL SESSIONS, 27 WORKSHOPS, AND 8 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. AND 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 FACILITIES AND PROGRAMS. 3129721 523332 WATER ENVIRONMENT & TECHNOLOGY IS THE ASSOCIATIONS 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. 2172997 25000 3014840 MEMBERSHIP SERVICES - PROVIDE TECHNICAL INQUIRY SERVICE TO MEMBER ASSOCIATIONS & AFFILIATED ORGANIZATIONS, & ADMINISTER REGIONAL MEETINGS TO UPDATE MEMBERS ON THE LATEST INDUSTRY ISSUES. 1356807 1563623 SPECIALTY CONFERENCES - 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 WATER QUALITY TOPICS SUCH AS COLLECTION SYSTEMS, RESIDUALS AND BISOLIDS MANAGEMENT, NUTRIENT REMOVAL AND MORE. 925244 695122 PUBLIC EDUCATION - THROUGH EDUCATION, CONGRESSIONAL TESTIMONY, FOCUSED CAMPAIGNS, AND GRASSROOTS GOVERNMENT AFFAIRS EFFORTS, WATER QUALITY INFORMATION IS DISSEMINATED TO PUBLIC OFFICIALS, MEDIA, AND TARGETED AUDIENCES. 465848 GRANTS - FUNDS USED TO DEVELOP & DISSEMINATE TECHNICAL INFORMATION CONCERNING VARIOUS ASPECTS OF DOMESTIC & INDUSTRIAL WASTEWATER. 2747899 2258745 12536264 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 95 0 1 103 1 1 1 1 UK 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 VA X X WATER ENVIRONMENT FEDERATION 7036842400 601 WYTHE STREET ALEXANDRIA VA 22314 JEANETTE BROWN 4.00 X X 0 0 0 CHRIS BROWNING 4.00 X X 0 0 0 PAUL SCHULER 4.00 X 0 0 0 SANDRA RALSON 4.00 X X 0 0 0 CORDELL SAMUELS 4.00 X X 0 0 0 PAUL BOWEN 4.00 X 0 0 0 TERRY KRAUSE 4.00 X 0 0 0 RICK WARNER 4.00 X 0 0 0 MATT BOND 4.00 X X 0 0 0 KARTIK CHANDRAN 4.00 X 0 0 0 SCOTT CUMMINGS 4.00 X 0 0 0 SCOTT TROTTER 4.00 X 0 0 0 JOHN HART 4.00 X 0 0 0 CHARLES BOTT 4.00 X 0 0 0 FRAN BURLINGHAM 4.00 X 0 0 0 GARRY MACDONALD 4.00 X 0 0 0 KAREN PALLANSCH 4.00 X 0 0 0 ARTHUR NUTTER 37.50 X 141294 0 22379 JEFF EGER 37.50 X 258958 0 37876 TIMOTHY RICKER 37.50 X 202192 0 26209 EILEEN O'NEILL 37.50 X 172725 0 36542 JACK BENSON 37.50 X 160731 0 30657 LINDA KELLY 37.50 X 159192 0 22689 TIMOTHY WILLIAMS 37.50 X 146283 0 19667 PAMELA HENRY 37.50 X 128575 0 19401 PHYLLIS ROSS 37.50 X 125275 0 18447 MATT RIES 37.50 X 112839 0 27781 CATHERINE L THOMSON 37.50 X 111301 0 17166 JAMES K SULLIVAN 37.50 X 110433 0 16414 1829798 0 295228 14 1 1 0 BRIGHT KEY INC 9050 JUNCTION DRIVE ANNAPOLIS JUNCTION MD 20701 MEMBERSHIP 639931 MARKETING GENERAL INC 625 N WASHINGTON STREET ALEXANDRIA VA 22314 MARKETING 631018 TMA RESOURCES 1919 GALLOWS RD SUITE 400 VIENNA VA 22182 COMPUTER 456151 FREEMAN PO BOX 6500036 DALLAS TX 75265 DECORATING 299633 ARAMARK CORPORATION 1201 S FIGUEROA ST LOS ANGELES CA 90015 CATERING 288829 14 596232 459189 1055421 CONFERENCES & SEMINARS 900099 13093021 1563623 11529398 MEMBERSHIP DUES 900099 3014840 3014840 ADVERTISING 541800 2668198 2668198 SUBSCRIPTIONS 900099 523332 523332 19299391 321227 321227 7769794 7769794 0 0 856460 161338 695122 695122 WEBPAGE ADVERTISING 900004 439927 439927 ROYALTIES 900099 134103 134103 180357 180357 754387 22125548 5796917 3108125 12165085 25000 25000 1387092 806343 580749 5876552 3788082 2088470 531230 83344 447886 828878 130042 698836 523088 82067 441021 24482 4359 20123 32682 22 32660 1023927 863811 160116 2418457 1498546 919911 563724 264795 298929 5892 5892 382817 382817 877533 776731 100802 2893416 2785030 108386 73276 73276 923650 923650 296044 119341 176703 UBI TAXES 1883 1883 OUTSIDE SERVICES 2281780 986741 1295039 BAD DEBT EXPENSE 565134 565134 MISCELLANEOUS 500094 73198 426896 316876 242920 73956 22353507 12536264 9817243 0 1024910 1003960 4940963 6029248 40368 2050659 2338548 837611 840623 1787723 2193841 16525595 11148147 5066375 5377448 6526751 4908911 482453 560481 22717445 23293428 1514161 1213042 12620371 13784542 639871 450603 307313 455461 15081716 15903648 X 7635729 7389780 7635729 7389780 22717445 23293428 X -227959 -17990 X X 0 1 1 X 1 1 X 1370382 1057395 1455179 1723505 1055421 6661882 21126376 20316673 17831317 19387789 16631193 95293348 22496758 21374068 19286496 21111294 17686614 101955230 0 0 0 101955230 580674 530337 381091 352432 321227 2165761 580674 530337 381091 352432 321227 2165761 488504 350929 528480 197167 314460 1879540 23565936 22255334 20196067 21660893 18322301 106000531 0.96180 0.96350 0.02040 0.01820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 36114 36114 0 22317393 22353507 0 1000000 0 250000 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 7500 12500 36114 56114 250000 250000 250000 250000 1000000 1500000 792248 792248 3640149 2398880 1241269 4211990 2336982 1875008 7881208 6412285 1468923 5377448 CASH AT BROKERS 287808 C FEDERAL SECURITIES/BONDS 1425998 F CORPORATE SECURITIES/BONDS 2069243 F MUTUAL FUNDS 1125862 F 4908911 CAPITAL LEASES 455461 455461 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2012, NO UNRECOGNIZED TAX PROVISION OR BENEFIT EXISTS. EUROPE 1 0 PROGRAM SERVICES ENVIRONMENTAL MAGAZINE PUBLISHING AND CONFERENCES 1285837 1 0 0 0 1 0 1285837 0 1285837 0 0 1 0 0 0 1 WEF CANHAM GRADUATE STUDIES SCHOLARSHIP 1 25000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 0 0 0 1 0 0 0 0 0 ARTHUR NUTTER 141294 0 0 0 0 0 14375 0 8004 0 163673 0 0 0 JEFF EGER 219958 0 39000 0 0 0 23370 0 14506 0 296834 0 0 0 TIMOTHY RICKER 202192 0 0 0 0 0 19023 0 7186 0 228401 0 0 0 EILEEN O'NEILL 172725 0 0 0 0 0 17431 0 19111 0 209267 0 0 0 JACK BENSON 160731 0 0 0 0 0 11508 0 19149 0 191388 0 0 0 LINDA KELLY 159192 0 0 0 0 0 15443 0 7246 0 181881 0 0 0 TIMOTHY WILLIAMS 146283 0 0 0 0 0 13546 0 6121 0 165950 0 0 0 JAMES K SULLIVAN 110433 0 0 0 0 0 11101 0 5313 0 126847 0 0 0 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 WHO APPROVE 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 WEFS OUTSIDE ACCOUNTING FIRM WITH INFORMATION AND INPUT FROM WEFS EXECUTIVE DIRECTOR AND ACCOUNTING SERVICES MANAGER. THE DRAFT FORM 990 IS REVIEWED BY WEF'S EXECUTIVE DIRECTOR AND PRESIDENT FOR ACCURACY. ONCE THE WEF MANAGEMENT TEAM HAS APPROVED THE DRAFT FORM 990, THE DOCUMENT IS SENT TO THE WEF OPERATIONS WORK GROUP, WHICH IS A BOARD OF TRUSTEES TASK FORCE, FOR ITS REVIEW. APPROVAL OF THE OPERATIONS WORK GROUP IS REQUIRED PRIOR TO SUBMITTING THE FORM 990 TO BOARD OF TRUSTEES FOR FINAL APPROVAL. ONCE THE BOARD OF TRUSTEES APPROVES THE FORM 990, IT IS THEN SUBMITTED TO THE INTERNAL REVENUE SERVICE. 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 DC 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 IS 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 THRU INFORMATION SOURCES LIKE GUIDESTAR. WEF'S POLICY ALSO MAKES COPIES OF WEF'S DOCUMENTS AVAILABLE TO DIRECT REQUESTS MADE TO WEF AT IT'S 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -17,990. AUDITED FINANCIAL STATEMENTS: FORM 990 PART IV QUESTION 12 AND PART XI 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: NO CHANGE FROM PRIOR YEAR WEF PUBLISHING UK LTD 6 BREWERY SQUARE ST JOHN STREET LONDON UK EC1V 4LE PUBLISHING UK WEF C 84610 1479008 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 WEF PUBLISHING UK LTD A 23691 WEF PUBLISHING UK LTD O 93837 WEF PUBLISHING UK LTD N 246617 WEF PUBLISHING UK LTD P 152638