Siuslaw Watershed Council Inc

“There is one class of membership. Membership is open to the public who live in the council area and/or have an interest in participating in the council and who have paid annual dues.”

“A leadership body shall be confirmed annually, by concensus of the members of the siuslaw watershed council. Vacant positions may be filled at any general membership meeting. The leadership body shall collectively represent the types of interests, livelihoods, and/or land ownership found in the siuslaw river basin. The board of directors shall be council members elected annually from the leadership body. The voting members of the council shall elect 9 at large members, including a past officer, if possible, for purposes of continuity. The board shall elect its officers. The officers shall consist of a president (chair), a vice-president (vice chair), secretary and treasurer. The board of directors may establish an executive committee. The executive committee shall have the power to make decisions for the corporation between board meetings, including financial and budgetary decisions. The executive committee shall consist of the president, vice- president, secretary and treasurer of the organization.”

“After the financial statements are reviewed by an independent cpa firm, either paper or electronic copies of the form 990 are provided for a consensus of the board of directors at a meeting prior to filing the form 990. Board members have the opportunity to review and provide comments or questions. Any revisions or edits are then incorporated into the form 990 before it is filed.”

“In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be give the opportunity to disclose all material facts to the directors and members of the committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the potential conflict and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of the conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if the a conflict of interest exists. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”

“When the organization seeks a new executive director, a salary range is advertised based on what has been previously offered, what other watershed councils of similar size offer, discussion with cardinal employment services (the legal employer), and taking into consideration the budget. From this starting point the salary is negotiated with the person to whom the position is offered. Annual increases are based on performance and budgetary considerations in consultation with the executive director. All decisions and dates are documented.”

“Bylaws are available on the organization's website. Other documents are available at the executive committee (board of directors) meetings which are open to the public. A binder of these documents is kept in the office and the office is open to the public.”

“Contracted services 619,525 0 0 restoration crew 71,321 0 0 project managers 249,980 0 0 executive director 21,521 0 0 financial manager 54,409 0 0 project management 77,986 0 0 in house personnel 7,468 0 0 total 1,102,210 0 0”

“Change in basis of accounting -204,741”

“Effective january 1, 2024, the council changed its method of accounting from the cash basis to the modified cash basis of accounting. The modified cash basis of accounting is a comprehensive basis of accounting other than accounting principles generally accepted in the united states of america (gaap) and differs from the cash basis primarily in that it recognizes certain assets and liabilities that would not be recognized under the cash basis of accounting. Under the modified cash basis, the council recognizes revenues and related assets when earned and expenses and related liabilities when goods have been provided or services have been rendered. The council will also record a liability for earned paid time off (pto). Finally, the council will record capital assets and related accumulated depreciation. The accompanying financial statements for the year ended december 31, 2024, have been prepared on the modified cash basis of accounting. The primary reason for this change is to have the audited financial statements presented using the same basis of accounting as the council's internal financial statements; accordingly, beginning unrestricted and restricted net assets have been restated.”