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        <State>FL</State>
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      <InvestmentIncomePercentage>0.01000</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.02000</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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        <CurrentYearMinus1>9844</CurrentYearMinus1>
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      </GrassrootsNontaxableAmount2>
      <GrassrootsCeilingAmount>98277</GrassrootsCeilingAmount>
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>false</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>false</DirectContactLegislators>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>false</OtherActivities>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
      <Form4720Filed4912Tax>false</Form4720Filed4912Tax>
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        <GrossRevenueEvent1>42916</GrossRevenueEvent1>
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        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>THE ASSOCIATION CURRENTLY AWARDS ONE SCHOLARSHIP ANNUALLY (NORM CASEY SCHOLARSHIP) TO THE UNIVERSITY STUDENT CHAPTER THAT WINS THE ANNUAL DESIGN COMPETITION HELD AT THE FLORIDA WATER RESOURCES CONFERENCE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>MEMBERS OF THE ORGANIZATON ELECT THE ORGANIZATION'S OFFICERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>POLICIES AND PROCEDURES GOVERNING CHAPTERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 10B</ReturnReference>
        <Explanation>FWEA MAINTAINS WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF ITS LOCAL CHAPTERS TO ENSURE THAT THE OPERATIONS ARE CONSISTENT WITH FWEA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED WITH A COPY OF FORM 990 FOR THEIR INFORMATION AND COMMENTS. DISTRIBUTION OF THE FORM MAY NOT OCCUR PRIOR TO FILING, BUT A COPY IS PROVIDED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>FWEA PROVIDES COPIES OF GOVERNING DOCUMENTS AND OTHER INFORMATION TO MEMBERS OF THE PUBLIC UPON REQUEST. VARIOUS INFORMATION RELATED TO THE ORGANIZATION'S ACTIVITIES IS ALSO LOCATED ON ITS WEBSITE.</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 24E</ReturnReference>
        <Explanation>PROMOTIONAL 10,792 STUDENT DESIGN 10,704 JOINT CONFERENCE 7,934 INSURANCE 7,360 ADMINISTRATIVE EXPENSES 7,092 WATERSHED JOURNAL EXPENSE 3,253 OPERATIONS CHALLENGE 2,016 BOARD MEETINGS 1,050 BANK CHARGES 605 MISCELLANEOUS 463</Explanation>
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      <Explanation>THE 2008 YEAR WAS THE FIRST YEAR THAT A SECTION 501(H) LOBBYING ELECTION WAS IN EFFECT FOR THE ORGANIZATION. COLUMN A IS NOT COMPLETED BECAUSE THE TOTAL LOBBYING EXPENDITURES WERE LESS THAN THE LOBBYING CEILING AMOUNT AND GRASSROOTS LOBBYING WAS NOT INCURRED.</Explanation>
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