Rocky Mountain Water Environment Association

Transcription

1 Rocky Mountain Water Environment Association Financial Policies and Procedures December 2016 (unapproved)

2 Table of Contents 1. Preface Definitions Financial Activity Overview for Nonprofit Organizations Treasurer Responsibilities... 7 General Policy and Typical Duties... 7 Treasurer Annual Schedule... 8 Treasurer Reporting Requirements... 9 Transaction Processing Duties... 9 Tax Filing and Reporting Responsibilities Insurance Responsibilities Contracts Review Responsibilities Safeguarding Data/Data Protection Annual Conference FAB Committee Responsibilities Audit Process Committee s Budget Responsibilities Travel Expenses Reimbursements Meal Expenses Speaker Fees Nonprofit and Tax Exempt Provisions Tax exempt Status Colorado New Mexico Wyoming Conflict of Interest Contracts Risk Registry Funds and Investments RMWEA Financial Policies and Procedures 1 Updated December 2016

3 Operating Funds Reserve Fund Strategic Spending Banking Bank Signatures Credit Card Processing Association Business Credit Card Insurance and Liability General Liability Third Party Vendors Liability Claims Physical Property Controls Surplus Property Disposal Records Management Access to Association Records Attachments: Appendix A: Appendix B: Appendix C: Appendix D: Appendix E: Appendix F: Appendix G: Treasure Schedule Monthly financial reports example Risk Registry and Reserve Fund Calculations Certificate of Authority Inventory of RMWEA Property Declaration of Surplus Property Records Management Guidance Document RMWEA Financial Policies and Procedures 2 Updated December 2016

4 1. Preface The Rocky Mountain Water Environment Association (RMWEA or Association) Financial Policies and Procedures Guidance Document will serve as a tool to assist the Treasurer and the Finance, Accounting, and Budget (FAB) Committee in fulfilling their duties. This document contains relevant information that should be reviewed annually by the current Treasurer and updated as needed. Any amendments must be approved by the RMWEA Executive Committee. Included in this document are sections that delineate the Treasurer s responsibilities and key financial policies of the Association. This document was prepared to provide RMWEA Treasurers, committee chairs, and Executive Committee with a greater awareness and understanding of the Association s financial practices and to help promote consistency in the implementation of established policies and procedures. All members and others acting on behalf of the Association (or agents of the Association) are bound by the policies herein, and any deviation from established policies or procedures without prior approval of the Executive Committee is prohibited. This document may be amended at any time with a majority vote of approval from the RMWEA Executive Committee members. RMWEA Financial Policies and Procedures 3 Updated December 2016

5 2. Definitions Association Committee Chairs CIT Executive Committee FAB Committee Fiscal Year: House of Delegates Joint Committee Joint Governing Board MA NTTC RMSAWWA RMWEA Risk Registry Section 501(c)(3) UBI Rocky Mountain Water Environment Association Any person responsible for the budget, spending and collecting of funds for a committee Corporate income and franchise tax Members who are an officer, delegates, and trustee of the RMWEA. Finance, Accounting, and Budget (FAB) Committee is responsible for assisting and providing guidance to the Treasurer The Fiscal Year of the Association shall be from January 1 to December 31. The House of Delegates is the deliberative and representational body of WEF. It advises the Board on matters of strategic direction and public policy development and has authority to elect and remove Trustees only to the extent provided for in the Constitution and Bylaws. Committees managed by both the RMWEA and RMSAWWA Voting members of both the RMWEA and RMSAWWA executive board Member Associations Nontaxable transaction certificate Rocky Mountain Section of American Water Works Association Rocky Mountain Water Environment Association A document in which to record risks and how they are managed and mitigated IRS tax-exempt nonprofit organization Unrelated business income RMWEA Financial Policies and Procedures 4 Updated December 2016

6 3. Financial Activity Overview for Nonprofit Organizations 1. The Association follows accounting practices that conform to the Generally Accepted Accounting Principles. 2. The Association has systems in place to provide the appropriate information needed by staff and board to make sound financial decisions and to fulfill Internal Revenue Service and state requirements. 3. The Association prepares timely financial statements including the Balance Sheet (or statement of financial position) and Statement of Revenue and Expenses (or statement of financial activities), which are clearly stated and useful for the board and staff. 4. The Association prepares financial statements on a budget versus actual and/or comparative basis to achieve a better understanding of their finances. 5. The Association develops an annual comprehensive operating budget that includes costs for all programs, management and fundraising and all sources of funding. This budget is reviewed and approved by the Executive Committee. 6. The Association monitors unit costs of programs and services through the documentation of staff time and direct expenses and use of a process for allocation of management and general and fundraising expenses. 7. The Association reconciles all cash accounts monthly. 8. If the Association has billable contracts or other service income, procedures are established for the periodic billing, follow-up and collection of all accounts, including the documentation that substantiates all billings. 9. Government contracts, purchase of service agreements and grant agreements are in writing and are reviewed by the organization to monitor compliance with all stated conditions. All contracts should be agreed to in writing and not based solely on verbal agreements. 10. Payroll is prepared following appropriate State and Federal regulations by the Association s certified tax professional. 11. Persons employed on a contract basis meet all Federal requirements for this form of employment. Disbursement records are kept so 1099s can be issued at year end. 12. Committees that purchase merchandise take annual inventories to monitor the inventory against theft and to maintain an adequate inventory level. RMWEA Financial Policies and Procedures 5 Updated December 2016

7 13. The Association has a policy identifying authorized check signers and the number of signatures required on checks in excess of specified dollar amounts. See Banking Section. 14. The Association has a written policy related to investments. See the Funds and Investments Section. 15. All expenses of the Association are reviewed by the committee chair and approved by the treasurer before payment is made. 16. Capital needs are reviewed at least annually and priorities established. 17. The Association has established a plan identifying actions to take in the event of a reduction or loss of funding. 18. The Association has established a reserve of funds to cover unforeseen losses of income, as described in the Risk Register and Reserve Fund Sections. 19. The Association has suitable insurance coverage which is periodically reviewed to ensure the appropriate levels and types of coverage are in place. See Insurance Section for additional information. 20. The Association files IRS form 990 s on a timely basis within prescribed Federal time lines. 21. The Association reviews income annually to determine and report unrelated business income to the IRS. 22. In addition to the audit, the CPA prepares a management letter containing recommendations for improvements in the financial operations of the organization. 23. The Executive Committee, or an appropriate committee, reviews and approves the audit report and management letter and with staff input and support, institutes any necessary changes. 24. The audit, or an organization prepared annual report which includes financial statements, is made available to service recipients, volunteers, contributors, funders and other interested parties. 25. Training is made available, as needed, for Executive Board members on relevant accounting topics and all appropriate persons are encouraged to participate in various training opportunities. RMWEA Financial Policies and Procedures 6 Updated December 2016

8 4. Treasurer Responsibilities General Policy and Typical Duties 1. The Treasurer s role overlaps between the outgoing Treasurer and incoming Treasurer. See Section 4. B Treasurer Annual Schedule for additional detail. 2. The Treasurer shall serve on the RMSAWWA/RMWEA Joint Governing Board. 3. The Treasurer is responsible to promptly review all bank statements and to reconcile all accounts each month. 4. All items purchased by the Association must be approved as a part of the annual budget. If an item is not in the approved budget, then it must be presented to the Treasurer and Executive Committee for approval. If this item will impact the approved budget, then the Executive Committee must approve an adjustment to the budget. 5. New checks shall be ordered by the Treasurer through the bank when necessary. The checkbook should always be kept in a secured location. 6. All income for the RMWEA shall be payable in U.S. funds. 7. In January, the Treasurer shall work with the RMSAWWA Secretary/Treasurer to reconcile Joint Committee income and expenses based on the appropriate ratio for each committee. The Policies and Procedures Manual for Joint Functions of RMSAWWA and RMWEA provides the formula for allocating proceeds between the organizations. This reconciliation should be reviewed by the outgoing Treasurer. 8. It is the policy of the RMWEA to invoice for services immediately following completion of service. If payment is not received according to schedule, the Treasurer (with approval from the President) may authorize the use of a collection agency. Attempts to collect payments will be noted and kept on file. 9. The previous and current Treasurer will arrange and assist with an annual audit of accounts by the Finance, Accounting, and Budget (FAB) Committee. At the discretion of the FAB Committee, occasional detailed third party audits may be proposed. 10. The Treasurer will be paid a stipend of $300 per month from January to December on even years. On odd years, the Treasurer stipend will be $400 per month to include compensation for additional duties associated with Annual Conference. RMWEA Financial Policies and Procedures 7 Updated December 2016

9 Treasurer Annual Schedule 1. The Treasurer duties will run from September to December of the following year. The incoming treasurer s first four months of duty will be to prepare and finalize the budget for the year he/she is responsible. 2. The outgoing Treasurer shall: a. Have the responsibility of closing out the Fiscal Year in which the outgoing Treasurer served including keeping the checkbook and continuing with Treasurer duties until December 31 st. b. Meet and discuss with the incoming Treasurer all responsibilities of the position as soon as practicable after the Annual Conference. c. After the New Year, the outgoing Treasurer will transfer the checkbook and all Treasurer duties to the incoming Treasurer. 3. The incoming Treasurer shall be responsible for coordinating and developing committee budgets during the transition period between the Annual Conference and the New Year. 4. A summary of the Treasurer s schedule is provided below. A detailed schedule can be found in Appendix A. a. September: The outgoing Treasurer shall provide the incoming Treasurer with previous year committee budget requests by September 30th. b. October: The incoming Treasurer shall send proposed budgets to the RMWEA committee chairs and all Joint committees under RMWEA to be reviewed and accepted returned by October 25 th. c. November: i. November 1st: The incoming Treasurer shall assemble a draft budget from the requests submitted and include information from the previous year s budget for reference. Incoming Treasurer shall distribute comprehensive budget to all committee chairs and the executive board. ii. First Association Executive Meeting: Incoming Treasurer shall present draft budget and ask for comments and incorporate budget revisions before the December meeting. iii. November 15 th : Incoming Treasurer shall arrange to meet with RMSAWWA Treasurer before December meeting to discuss the Joint Annual Budget. d. December: Finalize budget with RMWEA Board and Joint Governing Board. i. December 1 st : Incoming Treasurer shall inform President when the Association budget is finalized and ready for final vote and approval at the December board meeting. The Incoming Treasurer shall also RMWEA Financial Policies and Procedures 8 Updated December 2016

10 summarize any changes to joint budgets that have been made in meetings with the RMSAWWA Treasurer. ii. Second Association Executive Board Meeting: Incoming Treasurer shall present draft Association Budget for final approval or further revision. Incoming Treasurer shall also present draft Joint Budget for consideration and comment. Incoming Treasurer shall attend Joint Governing Board meeting to co-present draft Joint Budget and comments from Association. e. January: Begin day-to-day treasurer responsibilities. Treasurer shall present finalized Association budget, if necessary, and final Joint Budget for final approval. f. January February: Reconciliation with RMSAWWA for previous fiscal year. g. September: Train incoming Treasurer h. January December: Report income statement for the most recent month at the RMWEA executive board meeting. Treasurer Reporting Requirements 1. The Treasurer shall prepare and submit monthly financial reports to the Executive Committee and Committee Chairs. These reports shall include an Association balance sheet listing assets and liabilities, a profit/loss statement, and income/expense itemizations for each committee. Examples are in Appendix B. 2. The Treasurer shall include a monthly report to the Executive Committee on the status of any investments. 3. The Treasurer shall present a financial summary report each calendar year during the RMWEA business luncheon at the Annual Conference. The report shall summarize the assets and liabilities from the previous and current year. Transaction Processing Duties 1. The cash basis of accounting shall be utilized. This accounting method recognizes revenues when they are received and expenses when they are paid. 2. The Treasurer shall manage the procurement, distribution, and use of credit card processing systems and/or equipment. The Treasurer shall consult with the Executive Committee before modifying credit card processing vendors or systems, in consideration of fees and other factors pertinent to such use. 3. The Treasurer shall prepare a summary of fees paid to credit card companies (e.g. Visa, MasterCard, American Express, Discover, etc.) and credit card processing vendors (PayPal) annually. RMWEA Financial Policies and Procedures 9 Updated December 2016

11 4. The Treasurer shall be responsible for maintaining hard copies of financial records to be stored in a secured location. Financial records that shall be maintained include deposit slips, notices of refunds, banking statements (e.g. checking, savings account, credit card processing etc.), invoices, and contract deposits and final payments. 5. The Treasurer shall keep financial records from the previous year (January to January) for reference throughout the year. At the expiry of each Treasurer s term, outgoing Treasurer shall deliver stored documents to designated documents storage location and new records from January through September to incoming Treasurer. See Records Management Section for additional detail for storing documents. 6. The Treasurer shall prepare and mail invoices as necessary and in a timely manner to collect payment (e.g. calendar advertisements, website advertisements, etc.). 7. All checks received by the Treasurer shall be endorsed with a stamp stating Deposit Only for RMWEA. 8. Checks and cash will be deposited on at least a monthly basis. 9. The Treasurer shall ensure that approved invoices or expense vouchers are received prior to any check disbursements. (See Section on Reimbursements.) 10. Loans to members under all circumstances shall be prohibited. 11. No refunds will be allowed for dues. 12. Full refunds for RMWEA sponsored conferences/seminars/workshops may be granted if the customer or member requests the refund in writing prior to the stated deadline. If appropriate, an administrative fee may be charged, and this decision will be made by the conference or seminar coordinator based on the published refund policy for that particular conference or seminar. Tax Filing and Reporting Responsibilities 1. RMWEA tax forms shall be filed no later than May 15th of each year. The Treasurer is responsible for ensuring that the proper forms are filed in a timely manner, coordinating with the Association s accountant as necessary. 2. The Treasurer shall consult with the Association s accountant in selection and use of proper Federal tax forms each year, considering current tax code and annual operations of the Association (e.g., RMWEA/RMSAWWA Annual Conference financial management). RMWEA Financial Policies and Procedures 10 Updated December 2016

12 3. The Treasurer shall remind RMWEA officers, Committee Chairs, and conference/seminar coordinators to use the Association s tax exempt number(s) wherever applicable. 4. The Treasurer shall complete W-9 forms, as necessary, for RMWEA sponsors or contributors when requested. This is in compliance with Federal tax regulations. It is very important to send these forms to the vendors in a timely manner. 5. The Treasurer shall pay all annual fees for 501(c)(3) state reports by the required due dates. This includes such fees and forms as may be required by Colorado, New Mexico, and Wyoming. 6. Treasurer shall meet with the FAB committee and review the previous year s books as discussed in the FAB Committee section. Insurance Responsibilities 1. The Treasurer shall ensure that the organization secures a comprehensive general liability insurance policy each year. See Insurance Section for additional details on insurance coverage. 2. The Treasurer shall consult with the Association s insurance agent for proper coverage for specific events and obtain necessary insurance riders when necessary with the Association s simple majority vote. Contracts Review Responsibilities 1. Committee Chairs shall submit contracts to Treasurer and President for review. a. Contracts typically reviewed through the year include paid staff and venue contracts to hold: i. Sporting events (e.g. golf, bowling, clay shoots, softball, etc.), ii. Meetings (hotel and meal contracts), and iii. Educational seminars (meeting spaces etc.). b. Both the President and Treasurer have the authority to review contracts, but signing authority is defined in Section 13 Contracts: i. The Treasurer shall be authorized to sign checks of up to $5,000. Checks over $5,000 require written approval of the President. Annual Conference expenses shall be paid upon the approval of the Conference Coordinator. c. The President may delegate contract reviews to the Vice President or the Treasurer, or he/she may review contracts. The Treasurer shall consult any of the aforementioned officers when reviewing contracts when there is question as to how to review any particular contract. RMWEA Financial Policies and Procedures 11 Updated December 2016

13 2. The Joint Governing Board shall direct the RMSAWWA Chairperson, RMWEA President, RMSAWWA Secretary/Treasurer, RMWEA Treasurer, and the RMWEA Secretary to negotiate and have contracts for joint paid staff by the first of the year, as applicable. Safeguarding Data/Data Protection 1. The Treasurer shall safeguard and protect all electronic files and hard files against theft. Safeguards against theft shall include: a. Storing hard files in locked, secure location and transferring hard files when required to do so to a secure facility designated by the Association. b. Never inserting a thumb drive that holds Association financially sensitive information into a public use computer (e.g. hotel lobby computer, etc.). c. Never sharing, writing down, or ing user names or passwords to Association financial accounts. Outgoing Treasurer shall create accounts for Incoming Treasurer to allow them to create their own username and passwords. 2. Should the Treasurer be made aware of a data breach of any of the Association Financial Accounts, it is the responsibility of the Treasurer to inform the Executive Board. See Insurance Section for additional information on identity protection. Annual Conference 1. The RMWEA Treasurer shall be the Finance Chairperson and, if requested by the Conference Coordinator, assist in the registration process (during the oddnumbered years) for the Annual Conference. 2. The RMWEA Treasurer shall be responsible for all Annual Conference invoices (odd-numbered years) ensuring prompt payment to the respective vendors. 3. After each Annual Conference, the Treasurer shall work with the RMSAWWA Secretary/Treasurer to determine each organization s proceeds from the Conference based on the ratio of each organization s attendance at the Conference. The Policies and Procedures Manual for Joint Functions of RMSAWWA and RMWEA provides the formula for allocating proceeds between the organizations. This reconciliation should be reviewed by the previous Treasurer. RMWEA Financial Policies and Procedures 12 Updated December 2016

14 5. FAB Committee Responsibilities 1. The Finance, Accounting, and Budget (FAB) Committee is responsible for assisting and providing guidance to the Treasurer. 2. The FAB Committee shall consist of the Treasurer, Vice President (the previous year s Treasurer), Secretary, and at least one Past President or Delegate. The Past President or Delegate shall serve as the FAB Committee Chair. 3. The FAB Committee shall assist the Executive Committee during the preparation and review of the annual fiscal budget. 4. The FAB Committee shall review and update the Risk Registry annually. 5. The previous year s Treasurer shall coordinate with the current Treasurer to prepare and review reconciliation of Joint Committees with RMSAWWA, under the oversight of the FAB Committee. Joint Committee financial reconciliation shall occur as soon as practicable after the end of the calendar year. 6. The FAB Committee shall be responsible to perform an annual financial audit. This audit shall occur as soon as practicable after all the bills for the calendar year being audited have been paid, and after reconciliation with RMSAWWA has been completed. The audit shall consist of a brief written report that summarizes the Committee s findings and recommendations. The report shall be presented to the Executive Committee at its next meeting following the completion of the audit. 7. The FAB Committee shall follow at a minimum, the Financial Activity Overview for Nonprofit Organizations Section and as outlined in the Audit Process Section. 8. The FAB Committee shall review all investments and any identified investment opportunities on an annual basis. 9. The FAB Committee, in consultation with the Executive Committee, will select a CPA experienced in working with not-for-profit organizations. The CPA shall prepare all required tax forms for the Association, assist with audits (as noted previously), and provide guidance on investment options. 10. As necessary, the FAB Committee is responsible for soliciting bids, interviewing auditors and hiring an auditor for the organization. RMWEA Financial Policies and Procedures 13 Updated December 2016

15 Audit Process The FAB Committee must perform the following tasks for each month of the year, during the Audit: 1. Audit each month of the year, beginning with January and continuing sequentially thereafter. 2. Ensure the entries from the bank statement for interest earned and service charges have been correctly entered into the record (Treasurer may combine all the service charges into a single monthly service charge for the month). 3. Any financial entry over $2,000 must be reviewed. 4. Take three additional random monthly entries and review those. One of the three random entries must be a deposit. One must be a payment or withdrawal. The last can be either. 5. Any item not marked as having been reconciled must be investigated. 6. The audit report must include a summary of inconsistencies found and the report remains an open work item until the inconsistencies have been addressed. RMWEA Financial Policies and Procedures 14 Updated December 2016

16 6. Committee s Budget Responsibilities 1. The RMWEA operating budget is subject to approval at the December meeting of the Executive Committee. In order for total revenues and expenditures to be adequately evaluated, each committee is provided a budget based on the actual income and expense from the three years prior to the current year. Committees are asked to evaluate its program(s) and activities and considered anticipated changes in the upcoming year. 2. Committees are expected to develop realistic budgets that take into account the necessary program funding. Any changes from the proposed budget provided to them must be made to the Board with a plan on how to execute the new activities. An honest budgetary appraisal from each committee allows the Executive Committee to make informed decisions. 3. It is expected that committee budgets be developed which foresee most incomes and expenses. Include, but do not limit oneself to the following items: a. Income/expenses related to seminars or other activities. b. Committee meeting and event expenses. c. Committee mailings (including the cost of the items to be printed and cost of mailing or distributing it). d. Speaker fees and travel related expenses. See Speaker Fees Section. 4. RMWEA committees must remain fiscally sound and stay within their approved budgetary constraints. Expenditures of RMWEA funds shall not be made without first having determined that funds have been budgeted and are available to cover expected expenditures. 5. Committees shall only expend funds for those items and in those amounts that are included in its approved budget. The specific prior approval of the Executive Committee is required in order to expend funds for unbudgeted items or in excess of the approved budget. Requests for amendments to RMWEA Committee budgets shall be made to the Executive Committee. If a Committee budget shortfall is foreseen and/or an unplanned activity is proposed, the request shall be prepared and submitted to the Executive Committee for review and consideration in advance of the expenditure. Requests may be submitted in writing to the Treasurer or in person to the Executive Committee. 6. Joint Committees shall follow budgetary guidelines and prepare and submit budgets in accordance with the RMSAWWA/RMWEA Joint Policy & Procedures Manual. 7. It is the policy of the RMWEA Executive Committee that all committee finances shall be handled through the Association account and budget. Individual committees are not authorized to have separate accounts, including checking accounts. RMWEA Financial Policies and Procedures 15 Updated December 2016

17 8. Committees are required to follow and enforce the financial policies and procedures of the Association. 9. The RMWEA Executive Committee reserves the right to request documentation and backup information from the committee as it determines necessary to assure financial responsibility. Documentation that is typically required to be kept by committees includes a. Receipts for happy hours b. Attendance lists for events c. Etc. 10. Committees may develop standing rules that require approval of the Executive Committee. 11. Questions pertaining to the Association s budget should be directed to the RMWEA Treasurer. RMWEA Financial Policies and Procedures 16 Updated December 2016

18 7. Travel Expenses 1. The purpose of this section is to assist Association officers to attend meetings approved by the Executive Committee and to control expenses for the Association. It clarifies who from the Executive Committee shall be financially supported to attend WEFTEC and what expenses are approved. 2. The RMWEA elects its officers at the RMWEA Annual Conference in September, and the Delegates do not officially take office until WEF approves them at WEFTEC in October. 3. At WEFTEC, the House of Delegates currently meets on the Saturday prior to the opening of WEFTEC and on Wednesday of WEFTEC. The voting Delegates are required to attend these meetings. For Saturday s meeting, the voting Delegates from RMWEA are the two Delegates who were in office the previous year (not the Delegates elected at the RMWEA Annual Conference in September). In addition, WEF highly encourages any Delegate Elect to attend the meeting to share ideas and to get prepared for their upcoming term in office. RMWEA will financially support the two voting Delegates and Delegate Elect (in years when a Delegate Elect has been elected) to attend the annual WEFTEC conference, provided it is in the Association s approved annual budget. 4. As the costs of attending WEFTEC continue to increase, the RMWEA will establish guidance on reasonable expenses that shall be covered by each representative. A travel and expense budget will be established annually to meet the financial needs of the officers attending WEFTEC. 5. Conference Registration: The purpose of the Delegates attendance at WEFTEC is to participate in the House of Delegates meetings, network with WEF and other MAs, and perform such other duties as may be assigned, such as reviewing exhibits on the exhibit floor. The RMWEA shall pay the Member Super Saver Expo Only Full Week registration fee for their representatives. If the representative chooses to register as a PWO Member or Full Conference and Expo, the representative is responsible for the additional registration cost. In addition, the representative is responsible for any additional cost associated with registering after the Super Saver deadline. 6. The RMWEA will also reimburse the following costs: a. Airfare (economy fair purchased at least 21-days in advance) b. Ground transportation (to and from the airport and hotel, plus parking at the departure airport). c. Hotel (single occupancy priced room at the associated WEFTEC hotel) d. Meals (not to exceed the current federal government per diem rate for the City in which WEFTEC is being held). RMWEA Financial Policies and Procedures 17 Updated December 2016

19 7. If a WEFTEC attendee desires to use a personal vehicle in lieu of airfare and taxi, the member may do so and be reimbursed at the current GSA per mile rate for private automobile, provided that the total cost of the private automobile does not exceed that cost which would have been incurred by using the plane and taxi. RMWEA Financial Policies and Procedures 18 Updated December 2016

20 8. Reimbursements 1. For reimbursement, all receipts and reimbursement forms must be submitted to the RMWEA Treasurer. The RMWEA will not reimburse costs without adequate justification. A copy of the reimbursement form can be found on the RMWEA website under the Treasurer s Corner. 2. All receipts shall be submitted to the Treasurer no later than 30 days after the expenditure occurs, or by December 31, or the year in which the expense occurred, whichever is sooner. Receipts not submitted in a timely manner, may not be reimbursed at the Treasurer s sole discretion. 3. The RMWEA will not reimburse costs associated with: a. Facility tours at WEFTEC or other conferences b. Golf tournaments c. Spouse or guest of the representative (including any additional costs for double occupancy rooms) RMWEA Financial Policies and Procedures 19 Updated December 2016

21 9. Meal Expenses 1. The purpose of this policy is to provide recommended guidance for RMWEA officers, committee members, and invited guests who attend Association meals. This document is to ensure the proper management and use of Association funds as it may pertain to the purchase of meals and alcoholic beverages. 2. RMWEA will reimburse the cost of meal expenses during breakfast meetings that typically occur during winter and summer board planning meetings. 3. Throughout the year, meals may be provided at some of the RMWEA Executive Committee meetings, but this is at the discretion of the President. 4. Also, during the year there may be a number of Joint meetings where meals are served. The expenses for joint breakfast, lunch, or dinner meals with RMSAWWA are typically shared by the Association and RMSAWWA. These expenses would include the costs for meals served during regular joint business meetings or the winter and summer planning meetings. For these meals, the RMWEA Treasurer and the RMSAWWA Secretary/Treasurer shall determine the details on the cost sharing of expenses. 5. One dinner is typically provided at the Annual Conference on Sunday evening for RMWEA Executive Committee members and their spouses (or one guest per Executive Committee member), and the Water Environment Federation representative and his/her spouse or guest. The RMWEA Senior Delegate or a chosen designee is responsible for making the RMWEA Annual Conference meal arrangements. The Delegate or designee will notify the President of all planned arrangements and expected restaurant costs in advance of the dinner. The President shall consider and approve or disapprove of the dinner arrangements. 6. The Association may pay for up to two (2) alcoholic beverages for attendees at any Association meal. This can be managed on a drink ticket basis or by other means as determined by the President. Dinner attendees are responsible to pay for any additional alcoholic beverages. If possible, a cash bar should be made available for dinner attendees. 7. Paying for any alcoholic beverages at joint Association dinners will be left to the discretion of the RMWEA President and RMSAWWA Chair. 8. Attendees at Association meal functions are expected to act responsibly and not engage in conduct that may be detrimental to the reputation of the Association. RMWEA Financial Policies and Procedures 20 Updated December 2016

22 10. Speaker Fees 1. Committees are allowed to reimburse expenses incurred by persons who are invited as speakers to participate in RMWEA-only sponsored seminars, conferences, workshops, meetings or training programs. These expenses should be accounted for in the committee budget. 2. Transportation and lodging expenses of invited speakers are not to be paid by RMWEA if the speaker is an RMWEA member who is attending the seminar as a participant in addition to making a presentation. Special speakers, who are invited by the organizing committee, may be reimbursed for travel expenses based on the decision of the conference or seminar coordinator, provided such costs are included in the budget for the event. 3. The conference or seminar coordinator shall determine if registration and meal costs for speakers will be provided by the RMWEA. However, it is the general rule that speakers should register and pay fees if they are there to attend the seminar. If not, no registration should be needed for persons making presentations. RMWEA should pay for a speaker s meal only if the speaker is on the program connected with the meal (breakfast, lunch, or dinner sessions). 4. Honorariums or speakers fees are generally not paid, unless these expenses have been budgeted by the conference or seminar coordinator and approved in advance by the Executive Committee. 5. Exceptions to this guidance document shall only be permitted in special and unique circumstances, only with the advance approval of the Executive Committee, and only if the funds have been budgeted by the seminar coordinator. RMWEA Financial Policies and Procedures 21 Updated December 2016

23 11. Nonprofit and Tax Exempt Provisions 1. The RMWEA Federal Tax ID # is RMWEA has been incorporated under state law as a Section 501(c)(3) organization, and is prohibited from distributing net income (income above expenses) to individuals who control the organization. 3. RMWEA is prohibited from allowing private parties to obtain equity in, or personal financial benefit from the Association. 4. RMWEA must provide programs that will serve to benefit the members of the organization and the public rather than private individuals. 5. Earnings received by the RMWEA must be dedicated to furthering the mission and goals of the organization. 6. All earnings (income over expenses) are reinvested in the program of work of the Association to fulfill the organization s mission and goals. Tax-exempt Status Tax-exempt status means that: 1. Members have the assurance that dollars are being used for the purpose they are being collected, and gain the full benefit of those dollars, without seeing a portion of their donations being spent on taxes. 2. RMWEA is exempt from paying corporate federal income tax on income that is derived from programs or activities that are substantially related to the purpose or mission for which the organization was formed. A fundraiser or business related events, such as the Operations Challenge or the Stockholm Junior Water Prize, is exempt as long as the funds are expended on missionrelated educational programs. 3. RMWEA is required to pay corporate federal income tax at the standard rate, on any income that is unrelated to its tax-exempt purpose. Such income is called Unrelated Business Income or (UBI), and that tax is due and payable on such income as UBIT. Form 990-T is used for filing UBI. 4. RMWEA is also subject to many other kinds of taxes such as: Federal payroll tax; Social Security; Medicare; unemployment; real estate tax; personal property tax; sales tax; use tax; franchise tax; and taxes on lobbying activities. RMWEA Financial Policies and Procedures 22 Updated December 2016

24 5. Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. Section 501(c)(3) permits organizations to lobby so long as they do not devote a substantial part of their activities to attempting to influence legislation. Whether an organization s attempts to influence legislation, i.e., lobbying, constitute a substantial part of its overall activities is determined on the basis of all the pertinent facts and circumstances in each case. The IRS considers a variety of factors, including the time devoted (by both compensated and volunteer workers) and the expenditures devoted by the organization to the activity, when determining whether the lobbying activity is substantial. 6. An organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocated the adoption or rejection of legislation. Organizations may involve themselves in issues of public policy without the activity being considered as lobbying. a. For example, RMWEA can conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their taxexempt status. 7. Political activities (such as those concerned with the nomination, campaigning on election of specific candidates or political party activities) are not allowed under Section 501(c)(3). 8. Lobbying restrictions do not apply to the U.S. Executive Branch, only the Legislative Branch. 9. RMWEA is subject to penalties under the Colorado Corporation Code of Regulations, which includes loss of non-profit and/or tax-exempt status for failure to comply. 10. Officers and Delegates are personally subject to liability and penalty for failure to comply, per Section 501(c)(3). Colorado 1. The RMWEA Colorado Tax ID # is New Mexico 1. The RMWEA registration number in New Mexico (CRS ID) is and was issued on November 01, RMWEA Financial Policies and Procedures 23 Updated December 2016

25 2. A New Mexico CRS-1 Combined Report Form does not need to be filled out and submitted for each six-month report period (i.e., January-June; July- December) as long as the main purpose of our meetings in New Mexico are business related (i.e., providing members education). Therefore, we do not need to report conference income or pay gross receipts on the income made. 3. If RMWEA were to have employees within New Mexico, then the organization would need to fill out the CRS-1 form every six months. 4. As a 501(c)(3) organization, RMWEA does not need to pay taxes on purchases of tangibles (i.e., food, prizes for fundraisers, etc.), but we do need to pay taxes on purchases of services (i.e., room rental). The Type 9 NTTC (nontaxable transaction certificate) forms need to be filled out in order to be exempt from paying state taxes. a. The on-line process (simplest) procedure is to first receive the ID # from the business or vendor we are purchasing food or other items from and then fill out the NTTC form on-line. b. There is no limit to the number of businesses one can register on-line. The website is: The link to fill out the NTTC can be found here. 5. The Treasurer or Secretary may also receive a corporate income and franchise tax (CIT) form each year from the State of New Mexico. This form only needs to be completed if there has been any unrelated business income (UBI) generated by the Association. Wyoming 1. The Wyoming Department of Revenue issued a tax-exempt certificate and letter to the RMWEA on November 9, The revenue number is Always keep the ETS Form 101 and approval letter in the appropriate file. Keep duplicates of both to supply the Association s use requirements. Contact the department every year to renew it so that all current information may be updated. An annual non-profit corporation report is filed with the State of Wyoming. This form is generally mailed to the Secretary or the Treasurer. RMWEA Financial Policies and Procedures 24 Updated December 2016

26 12. Conflict of Interest 1. It is the policy of the RMWEA to avoid conflicts of interest that may result by contracting for services for the Association or its committees. 2. No Officer or Delegate of the Association may contract to provide services for the Association or its committees. 3. No committee officer may contract with the same committee for services. 4. A member of the Association may contract for services provided that the member is not part of the decision-making process for selecting the contractor. 5. Any work, process, or innovative technology that has been developed or purchased exclusively for the RMWEA may not be used by any other person, group or organization without the expressed permission and approval by vote of the Association s Executive Committee. 6. Distribution lists or directories comprised of RMWEA member s names and organizations (both Associate and WEF) may not be released, sold, or used by any person, group or organization for marketing purposes without the expressed permission and approval of the Association s Executive Committee. RMWEA Financial Policies and Procedures 25 Updated December 2016

27 13. Contracts 1. The RMWEA Treasurer shall ensure that individuals qualifying as independent contractors will be issued IRS Form 1099-Miscellaneous, if compensation is $600 or more during the fiscal year. The Treasurer shall coordinate with the paid accountant to handle IRS submission responsibilities. 2. Any contract for services shall include written competitive proposals with price and scope of work delineated, unless otherwise direct by the Executive Committee. 3. Contracts for Joint Committee activities shall be handled according to the RMSAWWA/RMWEA Joint Policy and Procedures Manual. 4. Contract reviews and approvals shall be conducted according to the following schedule: a. Contracts with expenses less than $5,000 The contract shall be reviewed by one of the following: RMWEA President, Treasurer, or a member of the FAB Committee. After review and approval, the contract may be signed by the RMWEA President, Treasurer, or Committee Chair. b. Contracts with expenses $5,000 or greater The contract shall be reviewed by a minimum of two of the following: RMWEA President, Treasurer, FAB Committee Member, and/or paid staff. After review and approval, the contract shall be signed by the RMWEA President or Treasurer. RMWEA Financial Policies and Procedures 26 Updated December 2016

28 14. Risk Registry Risk management is good business practice and can assist with meeting a range of compliance, statutory, organizational and governance requirements. It is common to think of risk as what might go wrong in an organization. But a more precise definition is the effect of uncertainty on an organization s objectives. In this regard, risk includes both (a) potential threats to achieving those objectives (negative risk), and (b) potential opportunities for achieving those objectives (positive risk). Threats and opportunities come and go, or evolve, as an organization s internal dynamics change, as its relationships with stakeholders change, and as the external environment in which it operates changes. The Risk Registry shall be reviewed and updated annually. A current copy can be found in Appendix C. The steps to review the Risk Registry are outlines below: STEP 1: List possible risks the organization faces/is exposed to. STEP 2: Rate the likelihood of the risk and the consequence of the risk. What is the likelihood the risk will happen? 1 5 1: Rare 2: Unlikely 3: Possible 4: Likely 5: Almost certain What is the consequence of the risk? 1 5 1: Insignificant 2: Minor 3: Moderate 4: Major 5: Critical STEP 3: List Ways to mitigate each risk? STEP 4: Identify party responsible for the risk STEP 5: Determine if the risk requires financial coverage. If so, determine if the financial coverage would be under the Operational Budget or Reserve Fund Budget. STEP 6: If financial coverage is required, estimate the quantity. STEP 7: Re-evaluate the risk each year. A copy of the risk register can be found in Appendix C. RMWEA Financial Policies and Procedures 27 Updated December 2016

29 15. Funds and Investments Operating Funds 1. The operating fund is a savings/checking account for the Association to pay for day to day expenses and events such as the Annual Conference and PWOs. 2. The operating fund is currently located in a Wells Fargo savings account. 3. The Association Treasurer shall be responsible to manage all Association funds; to protect, preserve, and maintain cash and investments placed in his/her trust on behalf of the members of the Association. 4. An adequate percentage of Association funds shall be maintained in liquid shortterm funds that can be withdrawn if necessary to meet the disbursement requirements. Investments shall be in FDIC-issued certificates of deposit and money market savings accounts. 5. No common stock, preferred stock, or real estate will be purchased. 6. Any and all interest income earned from investments may be used as current fiscal year operating funds. The budget will reflect such anticipated revenues. 7. Upon the approval of the Executive Committee, any investment portfolio shall be diversified to avoid incurring unreasonable and avoidable risk. 8. Due to FDIC limitations, monies greater than $250,000 (if applicable) invested in one financial institution shall be reviewed by the Treasurer. 9. The Addendum to Certificate of Authority shall be updated to include the incoming Treasurer in September. Reserve Fund 1. The creation and maintenance of an adequate reserve fund is a fundamental tenet of sound financial management. The RMWEA shall establish a reserve fund to provide the Association with financial security in the case of unforeseen events and loss of income. 2. The reserve fund policy is intended to establish reserves to maintain the financial viability of the Association. The amount which the Association has determined appropriate is $120,000 and is based on items listed in the Risk Registry. 3. The reserve fund is currently located in a Capital One 360 Savings account. RMWEA Financial Policies and Procedures 28 Updated December 2016

30 a. Any reserve funds that may be invested in different accounts in the future, should be accessible within one month in case of one of the events listed in the Risk Registry should occur. 4. Reserve monies shall be invested to maximize interest returns without jeopardizing principal. 5. The maximum amount that the FDIC insures for this account is $250,000. The Treasurer should try to maintain the balance in this account below this threshold, unless it directly conflicts with the goals listed in this section. 6. The reserve fund shall be adjusted periodically to reflect inflation based on the cost of the planned loss of income or negative events listed in the Risk Registry. The FAB Committee shall review this policy annually to ensure that the total reserve fund objectives are being met. 7. The reserve fund shall be used for emergency purposes, which will be defined by the Risk Registry and the Executive Committee. 8. A majority vote (67% or greater) of the Executive Committee members is required to initiate policy changes pertaining to the reserve fund or to authorize any withdrawals. 9. The associated name on the reserve account will be transferred as outlined in Banking Section. Strategic Spending In the event income exceeds the operating and reserve fund needs, the FAB/ Treasurer shall annually evaluate how best to manage the funds. RMWEA Financial Policies and Procedures 29 Updated December 2016

31 16. Banking Bank Signatures 1. The Association shall follow each financial institution s requirements for updating the RMWEA Bank Signature Authority. The current President, Vice President, and Treasurer have Signature Authority. 2. The list of Key Executives requires updating each year. The list of Key Executives includes: Past President, President, Vice-President, Treasurer, and the 2 Delegates. The Secretary s name may be added as well. 3. The Treasurer shall ensure that Signatory Cards are updated on an annual basis. 4. Withdrawals from the savings account may require two signatures of the board members who have the proper authorization. 5. To update the signers with the bank, a new form called Addendum to Certificate of Authority will need to be completed. This form can be used to add or delete a signer s name. A copy can be found in Appendix D. a. In September, the Treasurer and Incoming Treasurer will complete the necessary forms to transfer the RMWEA credit card from the President s name to the Incoming Treasurer s name. Since the credit card is with Wells Fargo, this can happen at the same time as the Addendum to Certificate of Authority. 6. An updated list of the Association s officers needs to be given to each financial institution and to WEF on an annual basis so that they can update their records. Credit Card Processing 1. Credit card processing is handled by the Treasurer. a. The Treasurer shall reconcile the credit card processing account monthly and transfer month ending balances to the Association s checking account. b. The Treasurer shall file hard copy notices of payment, notices of fees, and notices of refunds. c. The Treasurer shall indicate in ink on hard copy notifications of payments, which are collected by the credit card processing account, the actual amount of money that is received by the Association minus RMWEA Financial Policies and Procedures 30 Updated December 2016

32 fees paid by the credit card processing account to individual credit card companies. d. For transactions received from the Association website storefront, deposits are recorded into the credit card processing account. The storefront allows purchaser to make multiple purchases in a single transaction; thus, it is the responsibility of the Treasurer to apply credit card fees equally each item purchased. e. The Treasurer shall maintain an electronic record within the Association s QuickBooks financial software for all financial transactions made using the credit card processing system. f. The Treasurer shall have the authority to issue refunds using credit card processing account; and, the Treasurer shall coordinate the protocol for using of the credit card processing account to paid staff. 2. Information to obtain when processing credit cards includes: cardholder s name, card type, card number, expiration date, transaction amount, mailing address & zip code, phone number. A receipt should always be made available for all transactions. Association Business Credit Card 1. The Executive Committee shall approve any request to secure a business credit card for the Association. 2. The RMWEA Treasurer currently maintains an Association credit card and is the sole person authorized to use the card assigned to the Treasurer. 3. The RMWEA Vice President (as previous year s Treasurer) shall maintain a second credit card, and is only authorized to utilize the card if the current Treasurer is unavailable. The Vice President is the sole person authorized to use the secondary credit card assigned to the Vice President. 4. Cancellation of a credit card (except as needed to maintain credit cards for the current Treasurer and Vice President) shall be approved with a majority vote of the Executive Committee members. RMWEA Financial Policies and Procedures 31 Updated December 2016

33 17. Insurance and Liability General Liability 1. RMWEA shall obtain General Liability Insurance. General liability insurance provides for coverage for bodily injury and property damage for which the Association is deemed to be responsible. This policy provides for legal defense costs as well as for damages. 2. Additional coverage options shall be acquired as necessary such as: a. Director s & officer s liability coverage; b. Fidelity bond (protection for loss due to an embezzlement of Association funds); c. Convention cancellation insurance; d. Umbrella policy, etc. e. The Executive Committee shall be responsible for determining whether any such coverages are to be secured. Third-Party Vendors 1. The Association uses third parties to conduct day to day operations. Paypal, banking institutions, etouches, and Veith are examples of third parties the Association uses. 2. When using third parties it is the responsibility of the Treasurer to ensure the entity is safe, uses current internet security protocol, and has identity protection insurance. Liability Claims Here is example disclaimer language the Associations can include at the front of all presentation. Statements of fact and opinion expressed are those of the author(s) and presenter(s). Rocky Mountain Water Association, RMWEA assumes no responsibility for the content, nor do they represent official policy of the Association. RMWEA Financial Policies and Procedures 32 Updated December 2016

34 18. Physical Property Controls 1. Physical property shall include such items as computers, software, printers, cameras, projectors, camcorders, clothes, banners, display boards, etc. purchased by the Association or donated to the Association for the purpose of conducting the activities of the Association. 2. The Executive Committee shall approve the use, location, and person responsible for each physical property item. 3. All physical property purchased shall be paid in full and not in partial payments with interest charges. 4. The Treasurer will maintain an inventory of all Association property. A copy can be found in Appendix E Inventory of RMWEA Property. 5. During the annual audit of the Association s finances by the FAB Committee, the Treasurer will submit an updated inventory for review. 6. Disposition of property shall be determined by the Treasurer with the approval of the President. Every effort shall be made to attain a reasonable return on all property. 7. Requests for new physical property shall be discussed and approved by the Executive Committee. RMWEA Financial Policies and Procedures 33 Updated December 2016

35 19. Surplus Property Disposal 1. It is the policy of the Association to dispose of surplus equipment in a manner most advantageous to RMWEA. Such items can be sold, disposed of through a fee-required take back program (i.e., a fee is required for an organization to dispose of an item such as a used computer), or simply disposed in accordance with applicable regulations if the Executive Committee believes that is the proper fate of the equipment. 2. Surplus equipment is defined as RMWEA-owned equipment, materials, and supplies that are no longer needed. This can include equipment that has reached the end of its useful life and whose continued use is not economical due to excessive repair or operation costs, and property that has become obsolete due to changes in technology. 3. The Treasurer shall be responsible for carrying out this policy. 4. The Executive Committee shall review and authorize disposal. 5. A Declaration of Surplus Property shall be prepared by the Treasurer. A copy can be found in Appendix F. RMWEA Financial Policies and Procedures 34 Updated December 2016

36 20. Records Management 1. The Treasurer shall assist the RMWEA Secretary in matters pertaining to file management, record retention, and the preservation of Association documents. 2. The Association Treasurer, Secretary and Historian shall work collaboratively to archive and destroy files each year in accordance with the Records Management Guidance Document. A copy of the Records Management Guidance Document can be found in Appendix G. Access to Association Records 1. In accordance with federal law, it is the policy of the RMWEA to make available copies of the following records of the Association to any person: a. most recently filed IRS Form 990, b. not-for-profit tax-exempt status letter from IRS, c. financial statement including balance sheet, and d. income statement for the most recent month. 2. If requested by mail or , copies shall be provided within 30 days of the request. 3. Copies of documents will be made available at no charge to RMWEA members and at a current rate of $1.25 for the first page and $0.10 per page for additional pages for non-members. These copies will be mailed to members at no charge; however, non-members will be required to pay postage at the current rate. RMWEA Financial Policies and Procedures 35 Updated December 2016

37 Appendix A: Treasure Schedule

38 Month by Month Treasure Duties September 1. Incoming Treasure begins pre-term budgeting with outgoing Treasurer s assistance. 2. Outgoing Treasure continues fiduciary treasurer duties during the transition period from September to December. 3. Outgoing Treasurer presents a financial summary report during the RMWEA business luncheon at the Annual Conference. 4. After the Annual Conference, the outgoing and incoming Treasures updates the Bank Signature Authority, Credit Card, and Key Executive List. See Bank Section. October 1. Committee chairperson s to provide milestones, goals, and objectives for the Business Plan, if President directs update. 2. Incoming Treasure sends committees copies of their budget to review. 3. Outgoing Treasurer reports income statement for September at the RMWEA executive board meeting. November 1. Committees complete their budget review and provide feedback to the incoming Treasure no later than November Executive Committee meeting. 2. President and Treasurer may meet to discuss all committee budgets. 3. Outgoing Treasurer reports income statement for October at the RMWEA executive board meeting. December 1. Executive Committee reviews RMWEA budget. Final budget to be approved no later than December 31st. 2. The Association budget shall be a one-year budget to provide financial planning stability and historical information. 3. Outgoing Treasurer reports income statement for November at the RMWEA executive board meeting. 4. Full handover of fiduciary responsibilities from outgoing Treasure to incoming Treasure to be completed by December 31st. January 1. Treasurer begins board term for his/her formal fiduciary term. 2. RMWEA/RMSAWWA joint committee budgets are formally approved. Annual Conference budget is approved by the Joint Governing Board. 3. The Treasurer and Secretary shall meet during the first two weeks of January to archive and destroy Association files per the Records Management Section. 4. Association s CPA to provide 1099 tax forms to Treasurer and other applicable paid employees for salary and funded in-kind services. 5. Corporation report for Colorado to be filed as required. 6. New budget for the year is distributed to all committee chairpersons and officers. 7. Any joint contracts for paid staff are formally approved by the Joint Governing Board. 8. Address sales tax form for the City of Boulder. Include RMWEA had no sales of tangible goods within the City of Boulder, unless specific sales were made. 9. Treasurer reports income statement for December at the RMWEA executive board meeting. Updated: October 2016

39 Month by Month Treasure Duties February 1. Treasurer and previous year s Treasurer shall review reconciliation of Joint Committees with RMSAWWA. 2. RMWEA annual audit to be completed by February 28, after the Association s bills have been paid, receivables have been collected, and financial records and Joint Committees have been reconciled for past year. 3. Winter Planning Meeting 4. Treasurer reports income statement for January at the RMWEA executive board meeting. March 1. Corporation report for Wyoming as required in the Nonprofit and Tax Exempt Provisions Section of this document. 2. Treasurer to discuss and initiate preparation of tax return with Association s CPA. 3. Treasurer reports income statement for February at the RMWEA executive board meeting. April 1. Treasurer reports income statement for March at the RMWEA executive board meeting. May 1. Association s taxes are due to the IRS no later than May 15. Review and sign tax return once finalized by CPA. 2. Treasurer reports income statement for April at the RMWEA executive board meeting. June 1. Summer Planning Meeting. President-elect presents and discusses proposed goals for coming year. a. In odd-numbered years, Treasurer works with Joint Annual Conference Committee to initiate receipt of conference income and payment of invoices. 2. Treasurer reports income statement for May at the RMWEA executive board meeting. July 1. If requested by the President-Elect, the Treasurer will estimate large-expenditure line items for the coming year s budget. 2. Treasurer reports income statement for June at the RMWEA executive board meeting. August 1. Treasurer reports income statement for July at the RMWEA executive board meeting. September 1. Incoming Treasure begins pre-term budgeting with outgoing Treasurer s assistance. 2. Outgoing Treasure continues fiduciary treasurer duties during the transition period from September to December. 3. Outgoing Treasurer presents a financial summary report during the RMWEA business luncheon at the Annual Conference. 4. After the Annual Conference, the outgoing and incoming Treasures updates the Bank Signature Authority, Credit Card, and Key Executive List. See Bank Section. Updated: October 2016

40 Month by Month Treasure Duties October 1. Committee chairperson s to provide milestones, goals, and objectives for the Business Plan, if President directs update. 2. Incoming Treasure sends committees copies of their budget to review. 3. Outgoing Treasurer reports income statement for September at the RMWEA executive board meeting. November 1. Committees complete their budget review and provide feedback to the incoming Treasure no later than November Executive Committee meeting. 2. President and Treasurer may meet to discuss all committee budgets. 3. Outgoing Treasurer reports income statement for October at the RMWEA executive board meeting. December 1. Executive Committee reviews RMWEA budget. Final budget to be approved no later than December 31st. 2. The Association budget shall be a one-year budget to provide financial planning stability and historical information. 3. Outgoing Treasurer reports income statement for November at the RMWEA executive board meeting. 4. Full handover of fiduciary responsibilities from outgoing Treasure to incoming Treasure to be completed by December 31st. Updated: October 2016

41 Appendix B: Monthly Financial Reports Example

42 Rocky Mountain Water Environment Association 11/29/15 Balance Sheet Accrual Basis As of November 29, 2015 Nov 29, 15 ASSETS Current Assets Checking/Savings PayPal 2, RMWEA Checking 98, Savings Account Capital One , Total Checking/Savings 350, Accounts Receivable Accounts Receivable Total Accounts Receivable Total Current Assets 351, TOTAL ASSETS 351, LIABILITIES & EQUITY Liabilities Current Liabilities Credit Cards RMWEA Visa 9, Total Credit Cards 9, Total Current Liabilities 9, Total Liabilities 9, TOTAL LIABILITIES & EQUITY 9, Page 1

43 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Budget vs. Actual Accrual Basis January through December 2015 Jan - Dec 15 Budget $ Over Budget % of Budget Income Annual Conf Inc 294, , , % Biosolids Inc 6, , , % Biosolids Land Appliers Inc % Collections Systems Inc % Electronic Training Inc 1, , % Executive Committee Inc % Government Affairs Inc , , % Historian Income , , % Industrial Wastewater Inc , , % Innovative Wastewater Inc 4, , % Interest from Checking Account Interest from Savings Accounts % Joint CSM Student Inc % Joint CU Student Inc % Joint Fundamentals Inc 17, , , % Joint Int/Adv Inc 66, , , % Joint Leadville School Inc. 35, , , % Joint NM Tech Student Inc % Joint NMIC Inc 14, , , % Joint Reconciliation 1, , % Joint Water Reuse Inc % Joint WYO Student Inc % Joint Young Professionals Inc , , % Lab Practices Cmte Inc % Membership Committee Inc 21, , , % Ops Chall Inc 33, , , % Public Ed Inc , , % PWO Inc 15, , , % Safety Inc % Scholarship Income % Website Information Inc , , % Total Income 516, , , % Expense Annual Conf Exp 185, , , % Page 1

44 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Budget vs. Actual Accrual Basis January through December 2015 Jan - Dec 15 Budget $ Over Budget % of Budget Awards Exp 2, , , % Biosolids Exp 5, , % Biosolids Land Appliers Exp % Collection Systems Exp , , % Credit Card Exp - Service Chrg % Delegate Expense 6, , , % Electronic Training Exp. 1, , % Executive Committee Exp 20, , , % Govt Aff Exp , , % Historian Exp 5, , % Industrial Wastewater Exp , , % Innovative Wastewater Exp 3, , % Insurance 2, , % Joint Committee Reconciliation 30, , , % Joint CSM Student exp , , % Joint CSU student exp , % Joint CU student exp % Joint Fundamentals Exp 41, , % Joint Int/Adv Exp 71, , , % Joint Leadville School Exp. 30, , % Joint NM tech student exp , , % Joint NMIC Exp 8, , , % Joint St. Chapter Coord. Exp 1, , , % Joint UNM Student Chapter 1, , % Joint Water Reuse Expense % Joint WYO student chapter , , % Lab Practices Exp % Membership Committee Exp 18, , , % NM Memb. Committee Expenses Ops Chall Exp 34, , , % Paid Staff Exp. (CPA) 1, , % Paid Staff Exp. (TEAMS) , , % Paid Treasurer's Fee 3, , , % Public Ed Exp 5, , % PWO Exp 11, , , % Reconciliation Discrepancies Safety Exp % Scholarship Exp 10, , % Website Information Exp 2, , , % WEF Research % WEFTEC 5, , , % Total Expense 514, , , % Net Income 2, , , % Page 2

45 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Income Annual Conf Inc Deposit 02/27/ RMSAWWA Joint Annual Conference Reconciliati... 21, , Deposit 04/30/ Dave Ornduff 1 x JAC booth , Deposit 04/30/ Becky Haugen 1 x JAC booth , Deposit 04/30/ Dieter Funkhauser 1 x JAC booth , Deposit 04/30/ Kira Witwer 1 x JAC booth , Deposit 04/30/ Jake mcgough 1 x JAC booth , Deposit 04/30/ Jason Maciejewski 1 x JAC booth , Deposit 04/30/ Clint Smith 1 x JAC booth , Deposit 04/30/ Vicki Green 1 x JAC booth , Deposit 04/30/ Tom Noel 1 x JAC booth , Deposit 04/30/ Gary Giroloman 1 x JAC booth , Deposit 04/30/ Josh Stockwell 1 x JAC booth plus extra 1, , Deposit 04/30/ Allison Mudrey 1 x JAC booth , Deposit 04/30/ Josh Stockwell 1 x JAC booth at half price , Deposit 04/30/ Andy Andreatta 1 x JAC booth plus extra , Deposit 04/30/ Jodi Kostelnik 1 x JAC booth plus extra 1, , Deposit 04/30/ Helen Peterson 1 x JAC booth plus extra 1, , Deposit 04/30/ Bill Peretti 1 x JAC booth plus extra 1, , Deposit 04/30/ Bill Peretti 1 x JAC booth plus extra 1, , Deposit 04/30/ Bill Peretti 1 x JAC booth , Deposit 04/30/ Steve Hansen 1 x JAC booth , Deposit 04/30/ Steve Hansen 1 x JAC booth , Deposit 04/30/ Steve Hansen 1 x JAC booth , Deposit 04/30/ Steve Hansen 1 x JAC booth , Deposit 04/30/ Andrew Pihaly 1 x JAC booth , Deposit 04/30/ Bill Gordon 1 x JAC booth , Deposit 04/30/ Scott Burns 1 x JAC booth , Deposit 04/30/ Jeff Check 1 x JAC booth plus extra 1, , Deposit 04/30/ Dale Walls 1 x JAC booth plus extra 1, , Deposit 05/04/ Jon Watson 1 x Basic vendor booth 1, , Deposit 05/04/2015 xxxx Treasurer paypal reconciliation , Deposit 05/05/ Dave Stone 1 x Basic vendor booth , Deposit 05/05/ Sean Doyle 1 x premium vendor booth 1, , Deposit 05/05/ Dodie Doyle 1 x premium vendor booth 1, , Deposit 05/06/ Drew Goodyear 1 x JAC registrant member , Deposit 05/06/ Jesse Kuntz 1 x JAC registrant member , Deposit 05/06/ Drew Goodyear 8 x Premium vendor booths 9, , Deposit 05/07/ Ramsey Hemaidan 1 x basic vendor booth , Deposit 05/07/ Ray Olson 1 x basic vendor booth 1, , Deposit 05/07/ Mike Voelker 1 x premium vendor booth 1, , Deposit 05/08/ Steve DeVilleneuve 1 x basic vendor booth , Deposit 05/12/ james Adcox 1 x basic vendor booth , Deposit 05/13/ Jennifer Allen 1 x premium vendor booth 1, , Deposit 05/18/ Victor Dasbach 1 x basic vendor booth , Deposit 05/18/ David Siddle 1 x basic vendor booth , Deposit 05/19/ Derek Hannon 1 x student conf registration , Deposit 05/20/ Mary Gassaro 1 x conf registration member , Page 1

46 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 05/21/ Preston Randall 1 x basic vendor booth , Deposit 05/21/ Roxann Slater 1 x basic vendor booth , Deposit 05/21/ Mark Williams 1 x outside vendor booth , Deposit 05/21/ Diane Monahan 1 x conf registration non-member , Deposit 05/22/ Eddy Balch 1 x basic vendor booth , Deposit 05/22/ Dan Sundvick 1 x basic vendor booth , Deposit 05/25/ Elvin Arrance 1 x conf registrant member , Deposit 05/26/ Tracy Stenger Basic vendor booth , Deposit 05/26/ Joseph Bacik Basic vendor booth , Deposit 05/26/ Penny DeMille JAC Registration Member , Deposit 05/27/ Steve Kuehr JAC basic vendor booth outside 1, , Deposit 05/27/ Kip Anderson JAC basic vendor booth , Deposit 05/29/ Patty McClellan JAC Outside basic vendor booth 1, , Deposit 05/29/ Stephanie Elliott JAC registration member , Deposit 05/29/ pete Reko JAC basic booth , Deposit 05/29/ Andre Fiedler JAC Basic vendor booth , Deposit 05/29/ Ken Rutt JAC registration member , Deposit 06/01/ Dianne Monahan 1 x JAC registration Member , Deposit 06/01/ Julie Constan 1 x JAC registration member , Deposit 06/02/ Thomas Jones JAC basic vendor booth , Deposit 06/02/ Steve Austin JAC basic vendor booth , Deposit 06/02/ Dan Wright JAC basic vendor booth , Deposit 06/03/ Mike Scharp JAC basic vendor booth , Deposit 06/04/ Jerry Edwards JAC basic vendor booth , Deposit 06/04/ Mark Kempton JAC registration member , Deposit 06/04/ Steve Laner JAC basic vendor booth , Deposit 06/08/ Shane Mueller JAC basic vendor booth 1, , Deposit 06/08/ Rich Robins JAC basic vendor booth , Deposit 06/08/ Julie Smith JAC registration member , Deposit 06/10/ Terry Sykes JAC registration nonmember , Deposit 06/10/ Steve Folle JAC registration member , Deposit 06/11/ Craig Sheard JAC registration member , Deposit 06/11/ Brett Henry JAC registration member , Deposit 06/15/ Laura Manis JAC outside basic vendor booth , Deposit 06/15/ Pamela Packer 2 x JAC nonmember registration , Deposit 06/16/ Deborrah Pilon JAC registration member , Deposit 06/16/ Steve Frank JAC registration member , Deposit 06/16/ Adam Rogensues JAC one-day registration member , Deposit 06/16/ Will Raatz JAC registration member , Deposit 06/17/ Jim Edwards JAC registration member , Deposit 06/18/ Emily Allen JAC registration member , Deposit 06/19/ Larry Larson JAC golf x , Deposit 06/19/ Tim Grotheer JAC registration member , Deposit 06/22/ Teagan Johnson JAC golf x , Deposit 06/22/ Stan Toal JAC basic vendor booth , Deposit 06/22/2015 xxxx Bill Peretti JAC Parital booth refund , Deposit 06/23/ Bernardo Dizon JAC registration member , Deposit 06/23/ Stuart Nielson JAC sponsorship , Deposit 06/24/ Jennifer Allen JAC sponsorship, THANK YOU 2, , Page 2

47 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 06/24/ Terry Arnold JAC one day registration member , Deposit 06/25/ Linda Figueroa JAC registration member , Deposit 06/25/ Jason Dreessen JAC registration member , Deposit 06/25/ Calvin Pride JAC one day registration member , Deposit 06/29/ ISI West 10 x JAC Premium and Basic vendor... 9, , Deposit 06/29/ Municipal Valve JAC basic vendor booth and registrat , Deposit 06/29/ Ramey Environmental Co... 2 x JAC basic vendor booth 1, , Deposit 06/29/ Shearer and Associates 1 x JAC basic vendor booth , Deposit 06/29/ Misco Water 1 x JAC basic vendor booth (plus cre , Deposit 06/29/ Wilson & Company 1 x JAC basic vendor booth , Deposit 06/29/ ACZ Laboratories 1 x JAC basic vendor booth plus ban , Deposit 06/29/ Misco Water 9 x JAC basic vendor booth 8, , Deposit 06/29/ Nathan Roberts 1 x JAC member , Deposit 06/30/ Steve Kuehr JAC Golf , Deposit 06/30/ Melissa Elliott 1 x JAC member , Deposit 06/30/ Daniel Freedman 1 x JAC member , Deposit 07/02/ Sarah Futa JAC Sponsorship , Deposit 07/02/ Colleen Young 1 x JAC member , Deposit 07/02/ Water Technology Group 1 x JAC outside vendor booth , Deposit 07/02/ Bill Peretti 1 x JAC outside vendor booth , Deposit 07/06/ Michelle Probasco 1 x JAC member , Deposit 07/06/ Stephen Grooters 1 x JAC member , Deposit 07/06/ Jason Whetzal 1 x JAC outside vendor booth 1, , Deposit 07/07/ Ed Nowak 1 x JAC member , Deposit 07/07/ Tom Settle 1 x JAC member , Deposit 07/08/ Max Brandt JAC Sponsorship 1, , Deposit 07/08/ Chris Claymore 1 x JAC member , Deposit 07/08/ Marco Carani 1 x JAC member , Deposit 07/08/ Mike Berry 1 x JAC member , Deposit 07/08/ John Lindstrom 1 x JAC member , Deposit 07/08/ Mike Barnes 1 x JAC member , Deposit 07/09/ Craig Triezenberg JAC non-member one-day attendanc , Deposit 07/09/ Jeff Ruger JAC member attendance (x3?) , Deposit 07/09/ Ashley Dalton JAC member , Deposit 07/09/ Craig Novak JAC non-member attendance (x2) , Deposit 07/10/ Niall Stewart JAC member attendance , Deposit 07/10/ Sean Chambers JAC member attendance , Deposit 07/10/ Evelyn Rhodes JAC member attendance (x2?) , Deposit 07/10/ Weston Martin JAC non-member attendance , Deposit 07/13/ Merrick & Company JAC member x , Deposit 07/13/ Martin Garcia JAC conf dinner , Deposit 07/13/ EJ USA JAC basic booth , Deposit 07/13/ Goble Sampson 8 x JAC booths 7, , Deposit 07/13/ SEH, Inc. JAC member and Silver Sponsorship 1, , Deposit 07/13/ Matt Swadener JAC member , Deposit 07/13/ Amelia Nuding JAC member , Deposit 07/13/ Paul Meschino JAC one-day member , Deposit 07/13/ Fred Linton JAC member , Deposit 07/14/ Bill Peretti JAC sponsorship 2, , Page 3

48 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 07/14/ Zach Collins JAC member , Deposit 07/14/ Dennis Tulenko JAC one-day member , Deposit 07/14/ Crystal Siebert JAC member , Deposit 07/15/ Sarah Dominic JAC sponsorship 1, , Deposit 07/16/ Max Brandt JAC sponsorship 1, , Deposit 07/16/ Bill Willis JAC sponsorship , Deposit 07/16/ Jodi Villa JAC sponsorship , Deposit 07/16/ Gragg White JAC sponsorship , Deposit 07/16/ K Nate Soule REFUND JAC MEMBER , Deposit 07/17/ Lisa Scurlock 6 x JAC member 1, , Deposit 07/17/ Justin Richarson JAC member , Deposit 07/17/ Paul Fanning JAC member , Deposit 07/17/ Chris Bieker JAC member , Deposit 07/17/ Greg Bell JAC member , Deposit 07/17/ Denise Ortega JAC member , Deposit 07/20/ Scott Heibel JAC sponsorship , Deposit 07/20/ Sarah Dominick JAC lunches and dinner , Deposit 07/20/ Eric Scott JAC member , Deposit 07/20/ Jose' Velazquez JAC member , Deposit 07/20/ Camille Geroge Rubeiz JAC member , Deposit 07/21/ Bernard Poppenga JAC member , Deposit 07/21/ Stephanie Elliott JAC sponsorship , Deposit 07/22/ Mary Presecan JAC lunches and dinner , Deposit 07/22/ Dennis Markham JAC member , Deposit 07/22/ Jeff Rabas JAC sponsorship 2, , Deposit 07/23/ Edyta Stec-Uddin JAC member , Deposit 07/23/ Lesa Julian JAC member , Deposit 07/23/ Dawn Cowell JAC one day member , Deposit 07/23/ Debbie Taylor JAC member , Deposit 07/23/ Joe Creaghe JAC member , Deposit 07/23/ Fred Linton REFUND JAC MEMBER , Deposit 07/24/ Josh Hahn 2 x JAC member , Deposit 07/24/ Catherine Kornbrust JAC one day member , Deposit 07/27/ Samantha Bair JAC member , Deposit 07/27/ Victoria Billings 4 x JAC student registration from Min , Deposit 07/27/ Natalie Love JAC member , Deposit 07/28/ Boyd Hanzon JAC member , Deposit 07/28/ Chong Woo JAC member , Deposit 07/28/ Sherri Jones JAC member , Deposit 07/28/ Jason Porter JAC member , Deposit 07/28/ Jamie Langer JAC member , Deposit 07/28/ Stephanie Sansom JAC member , Deposit 07/28/ Pieter Van Ry JAC member , Deposit 07/28/ Jeff McCord JAC sponsorship , Deposit 07/28/ Jeffrey Sanford JAC one day Non member , Deposit 07/29/ Caryn Becker JAC non member , Deposit 07/29/ Christian Baumgart JAC non member , Deposit 07/30/ Jose Rodriguez JAC one day member , Deposit 07/30/ Scott Hand 2 x JAC member , Page 4

49 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 07/30/ Sean Lieske JAC member , Deposit 07/30/ Nate Soule JAC one day Non-member , Deposit 07/30/ Lela Perkins JAC member , Deposit 07/30/ U Bill Peretti REFUND JAC Booth , Deposit 07/31/ Tim Rice JAC sponsorship , Deposit 07/31/ John Mierzwa JAC golf , Deposit 07/31/ Elizabeth Carter JAC member , Deposit 07/31/ Matt Allen JAC member , Deposit 07/31/ Josh Stockwell JAC sponsorship , Deposit 08/03/ kelly Davenport JAC non-member one day , Deposit 08/03/ Bill Peretti JAC Golf x , Deposit 08/03/ Greg Baker JAC member , Deposit 08/13/ Kevin Feeley JAC member , Deposit 08/13/ Gary Edwards 6 x JAC member 1, , Deposit 08/13/ Samir Mathur JAC member , Deposit 08/13/ Bruce Reed 3 x JAC member one day, 1 x NON , Deposit 08/13/ Blair Corning JAC member , Deposit 08/13/ Doug Gossett JAC member , Deposit 08/13/ Jordan Dimick JAC member one day , Deposit 08/13/ Joe Cowan JAC member , Deposit 08/13/ Brian Knadle JAC member , Deposit 08/13/ Jenny Hartfelder JAC member , Deposit 08/14/ Zach Dahlgren JAC member one day , Deposit 08/14/ Rhonda Birdnow JAC member one day , Deposit 08/14/ Dug Graham JAC member one day , Deposit 08/14/ Julie Nicholson JAC member one day , Deposit 08/14/ Mike Lytle JAC member , Deposit 08/14/ Andy Andreatta JAC add lunch , Deposit 08/15/ Richard Gerstberger JAC member one day , Deposit 08/17/ Ralph Mitchell JAC member , Deposit 08/17/ Simon Stokes JAC member , Deposit 08/17/ Mark Mercer JAC member , Deposit 08/17/ Craig nerone JAC member one day , Deposit 08/17/ Sarah Young JAC member one day , Deposit 08/17/ Marisol Medina JAC member one day , Deposit 08/17/ Ian Babson JAC member one day , Deposit 08/17/ Cole Sigmon JAC member , Deposit 08/17/ April Tamburelli 3 x JAC student , Deposit 08/17/ Patrick McGowan JAC member , Deposit 08/17/ Charlene Seedle 3 x JAC member one day , Deposit 08/17/ Ted Beck JAC exhibit only , Deposit 08/18/2015 xxxx Paul Wilson JAC exhibit only (no sheet) , Deposit 08/18/ Perry Holland JAC member , Deposit 08/18/ Kent Brugler JAC member , Deposit 08/18/ Max Kirschbaum JAC member one day , Deposit 08/18/ Jason Schaefer JAC member , Deposit 08/18/ Andrea Long Add lunch , Deposit 08/18/ John Chrestensen 4 x JAC member one day , Deposit 08/18/ David Jones JAC exhibit only , Page 5

50 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 08/18/ Mike Sexton JAC exhibit only , Deposit 08/18/ Kim Schoen JAC member , Deposit 08/18/ Scott Olsen JAC member , Deposit 08/18/ Kyle Cannon JAC exhibit only , Deposit 08/18/2015 xxxx Chuck Seest JAC NON member one day (no sheet) , Deposit 08/18/ Emily Allen Add lunches , Deposit 08/18/ Andrew Waddoups JAC member , Deposit 08/18/ Patrick Radabaugh JAC member , Deposit 08/18/ Maria Martinez 9 x JAC exhibit only , Deposit 08/18/ Herbert Turner JAC member , Deposit 08/18/ Cornelis Corssmit JAC NON member one day , Deposit 08/18/ John Wright JAC member one day , Deposit 08/18/ Sarah Foster JAC member , Deposit 08/18/ Tony Galterio JAC member one day , Deposit 08/18/ Kerry Petrie JAC member , Deposit 08/18/ Steve Walker JAC member , Deposit 08/18/ Niall Stewart JAC member , Deposit 08/18/ Adam Turner JAC member , Deposit 08/18/ Christine Herndon JAC member , Deposit 08/18/ Keith Bowhan JAC member , Deposit 08/18/2015 xxxx Art Dilione JAC member (no sheet) , Deposit 08/18/ Mark Shamley JAC member one day , Deposit 08/18/ Chris Olson JAC member , Deposit 08/18/ Jeff Clarkson JAC member , Deposit 08/18/ Brandon Cayou 3 x JAC member , Deposit 08/18/ Joseph Kunovic JAC member one day , Deposit 08/18/ Lynn Gaer 2 x JAC member , Deposit 08/18/ Mike Rios 1 x JAC exhibitor only, 4 x JAC mem , Deposit 08/18/ Joseph Otte JAC member one day , Deposit 08/18/ Joshua Goldman JAC member one day , Deposit 08/18/ Bill Thomas 2 x JAC member , Deposit 08/18/ Ray Serrano JAC member , Deposit 08/18/ Sharon Dabbs JAC member , Deposit 08/18/ Jim Quam JAC member , Deposit 08/18/ David Pier JAC member , Deposit 08/18/ Charles Clause JAC member , Deposit 08/18/ Don Esping JAC member , Deposit 08/19/ Greg Woodward JAC member , Deposit 08/19/ Jamie Eichenberger JAC member , Deposit 08/19/ Barbara Martin 2 x JAC member one day , Deposit 08/19/ Noah Allison 2 x JAC member , Deposit 08/19/ Dustin Langston JAC member one day , Deposit 08/19/ Scott Dickmeyer 3 x JAC member , Deposit 08/19/ David Myers JAC member , Deposit 08/19/ Greg Ayres JAC exhibit only , Deposit 08/19/ Matthew Daniels JAC NON member one day , Deposit 08/19/ Charity Larson JAC member one day , Deposit 08/19/ Peter McCormick JAC member one day , Deposit 08/19/ Allison Becker JAC member one day , Page 6

51 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 08/19/ Heidi Bauer JAC member , Deposit 08/19/ Kipp Scott JAC member , Deposit 08/19/ Stephanie Fevig JAC member one day , Deposit 08/19/ David Meyer JAC member , Deposit 08/19/ Erin Neil JAC member , Deposit 08/19/ Tim Curry 2 x JAC member , Deposit 08/19/ Natalie Pace JAC member one day , Deposit 08/19/ George Latour JAC member one day , Deposit 08/20/ Desirray Bonsall JAC member one day , Deposit 08/20/ Ron Schuyler JAC member , Deposit 08/20/ Brenda Varner JAC member , Deposit 08/20/ Scott Schaefer JAC member , Deposit 08/20/ Dennis Stowe JAC member , Deposit 08/20/ Rachel Peercy 5 x JAC member 1, , Deposit 08/20/ Joseph Tardio JAC exhibit only , Deposit 08/20/ Bart Giles JAC member , Deposit 08/20/ Nicole Graziano JAC NON member one day , Deposit 08/20/ Jeremy McVey 2 x JAC member , Deposit 08/20/ Jeffrey Schneider JAC member one day , Deposit 08/20/ Josh Johnson 2 x JAC member , Deposit 08/20/ Tanner Randall 2 x JAC member , Deposit 08/20/ Laurie Sullivan JAC member , Deposit 08/20/ Andrew Kabot JAC member, 3 x JAC exhibit only , Deposit 08/20/ Stephen Ellis JAC member one day , Deposit 08/20/ Tom Dingeman JAC member , Deposit 08/20/ Shawn Marshall 5 x JAC member, 12 Exhibit only Lov , Deposit 08/20/ Robert Mares part of Loveland , Deposit 08/20/ Chad Birgenheier part of Loveland , Deposit 08/20/ Tom Greene JAC exhibit only , Deposit 08/20/ Blake Hornung part of Loveland , Deposit 08/20/ Barb Lilley JAC member one day , Deposit 08/20/ Brian Daw JAC member , Deposit 08/20/ Larry DeMers JAC member one day , Deposit 08/20/ Peter Bong JAC member , Deposit 08/20/ John Rehring JAC member , Deposit 08/20/ Stephen Gay 9 x JAC member, 1 JAC one day me... 1, , Deposit 08/20/ Tim Woodard Part of Westminster , Deposit 08/20/ Heath Dietz Part of Westminster , Deposit 08/20/ Bill Rendek JAC exhibit only , Deposit 08/20/ Wayne Donley JAC member , Deposit 08/20/ Randy Mitchell JAC member, 1 non member one day , Deposit 08/20/ Rachel Schmidt JAC member one day , Deposit 08/20/ Kurt Strein JAC member , Deposit 08/20/ Mike Walker JAC NON member , Deposit 08/20/ Tanja Rauch JAC member one day , Deposit 08/21/ Dave Meddaough JAC member, 2 x JAC member one , Deposit 08/21/ Mark Oberschmidt JAC member , Deposit 08/21/ Kristin Ratajczak JAC NON member one day , Deposit 08/21/ Victor Sam JAC member , Page 7

52 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 08/21/ James Kriss JAC member one day , Deposit 08/21/ Don Silar JAC member , Deposit 08/21/ Terry McEnany JAC member , Deposit 08/21/ Katy Corrigan JAC member , Deposit 08/21/ Christine Sednek JAC member one day , Deposit 08/21/ Jorge Delgado JAC NON member one day , Deposit 08/21/ Andrew Stone JAC member one day , Deposit 08/21/ Ashwini Khare JAC Exhibit only , Deposit 08/21/ Andrea Friedrich JAC member , Deposit 08/21/ Nick Worley 5 x JAC member one day , Deposit 08/21/ Jeanne Stevens JAC member one day , Deposit 08/21/ John Curtis JAC member , Deposit 08/21/ Andrew Sparn 2 x JAC member, 7 x JAC one day m... 1, , Deposit 08/21/ Andrew Chase JAC member , Deposit 08/21/ Jillian Vandegrift JAC member one day , Deposit 08/21/ Rob Demis JAC member , Deposit 08/21/ Richard Clark JAC member , Deposit 08/21/ Sandra Lawyer 3 x JAC member one day , Deposit 08/21/ Devin Shable JAC member , Deposit 08/21/ Jamie Eichenberger Add lunches and dinner , Deposit 08/21/ Katherine Mattor 3 x JAC NON member one day , Deposit 08/21/ Edward Young JAC member , Deposit 08/21/ Jamie Eichenberger JAC Golf , Deposit 08/21/ Arlene Over JAC member one day , Deposit 08/21/ Jim Mallorey JAC member , Deposit 08/21/ Jenna Beairsto JAC Student , Deposit 08/21/ Randy Siddens 3 x JAC member , Deposit 08/21/ Matthew Hayes JAC member , Deposit 08/21/ Bill Renz JAC member one day , Deposit 08/21/ Richard Hopp JAC member one day , Deposit 08/21/ Larry Justice 12 x JAC member one day 1, , Deposit 08/21/ Jordan Williams JAC member one day , Deposit 08/21/ Tom Potter JAC member , Deposit 08/21/ Max Brandt 2 x JAC member , Deposit 08/21/ James Mallorey REFUND portion of JAC registration , Deposit 08/23/ Vincent Hart JAC member , Deposit 08/24/ Estes Park Sanitation Distr... 2 x JAC member , Deposit 08/24/ Sarah Reeves JAC member one day , Deposit 08/24/ John Mierzwa JAC sponsor , Deposit 08/24/ Leanne Miller JAC member one day , Deposit 08/24/ Cassie Grotheer JAC non-member one day , Deposit 08/24/ Chad Paulson JAC member , Deposit 08/24/ Anthony VanHaverbeke JAC member one day , Deposit 08/24/ Chris Sheldon JAC member , Deposit 08/24/ Christopher Varnon JAC member one day , Deposit 08/25/ Josh Lehuhero JAC member one day , Deposit 08/25/ Ken Lambrecht JAC member , Deposit 08/25/ Craig Lowell 2 x JAC non-member , Deposit 08/25/ Dan Kvasnicka JAC member one day , Page 8

53 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 08/25/ Dan Daly JAC member one day , Deposit 08/25/ Richard Shinley JAC member one day , Deposit 08/25/ Kristen Reaves JAC member one day , Deposit 08/25/ Sam Franzen JAC member , Deposit 08/26/ Mary Gardner JAC non-member one day , Deposit 08/26/ Jon Koch JAC exhibit only , Deposit 08/26/ Richard Platt JAC member one dayu , Deposit 08/26/ Patrick Barnes JAC lunches and dinner , Deposit 08/26/ Dan Coder JAC member , Deposit 08/26/ Mark Valentine 2 x JAC member and 1 JAC non-me , Deposit 08/26/ Alan Pratt JAC non-member one day , Deposit 08/26/ Clint Waldrop JAC vendor booth , Deposit 08/26/ G John Curtis JAC refund , Deposit 08/26/ T Edward Young JAC refund , Deposit 08/26/ Andrew Chase JAC refund , Deposit 08/26/ C Donald Silar JAC refund , Deposit 08/26/ G Rob Demis JAC refund , Deposit 08/26/ Andrew Stone JAC refund , Deposit 08/26/ P Victor Sam JAC refund , Deposit 08/26/ U Arlene Over JAC refund , Deposit 08/26/ Y James Kriss JAC refund , Deposit 08/26/ C Christine Sednek JAC refund , Deposit 08/26/ Katherine Mattor JAC refund , Deposit 08/26/ K Richard Clark JAC refund , Deposit 08/26/ Terry McEnany JAC refund , Deposit 08/26/ H Kristin Ratajczak JAC refund , Deposit 08/26/ N Nick Worley JAC refund , Deposit 08/26/ Dave Meddaough JAC refund , Deposit 08/26/ P Jillian Vandegrift JAC refund , Deposit 08/26/ M Devin Shable JAC refund , Deposit 08/26/ Andrew Sparn JAC refund , Deposit 08/26/ V Nicole Spencer JAC refund , Deposit 08/27/ Nicholas Yarnish JAC member , Deposit 08/27/ Jennifer Allen JAC Golf , Deposit 08/27/ Stan Javernick JAC golf , Deposit 08/27/ Walt Schwarz JAC member one day , Deposit 08/27/ Melissa Marts JAC member , Deposit 08/27/ Chelsea Bokman 3 x JAC non-member one day, 7 x st... 1, , Deposit 08/28/ Brian Jessee JAC member one day , Deposit 08/28/ Martin Kimmes JAC member , Deposit 08/28/ Jennifer Ward JAC member one day , Deposit 08/28/ Karl Watkins JAC non-member one day , Deposit 08/31/ Andy Rossello JAC member , Deposit 08/31/ Rodney Evans JAC non-member , Deposit 08/31/ Aaron Benko JAC member plus 3 one day members , Deposit 09/01/ Brad Mrdjenovich JAC member , Deposit 09/01/ Bryan Ortiz JAC member , Deposit 09/01/ David Pillard JAC non-member one day , Deposit 09/01/ Serenity Valdez JAC lunch , Page 9

54 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 09/01/ Stephanie Segler JAC member , Deposit 09/01/ Peter Smith JAC member , Deposit 09/01/ Marc Hatfield JAC golf sponsor , Deposit 09/01/ Ben Wells JAC exhibit only , Deposit 09/01/ Jake Prentiss JAC student , Deposit 09/01/ Bill Wemmert JAC member one day , Deposit 09/02/ Bruce Joslin JAC member , Deposit 09/02/ Jesse Banek JAC exhibit only , Deposit 09/02/ Tony Shapek JAC non-member , Deposit 09/02/ Jennifer Hudson JAC member one day , Deposit 09/02/ Jamie Winger JAC vendor booth , Deposit 09/02/ Carl Johnson JAC member , Deposit 09/02/ Kimberly Ricketts JAC member , Deposit 09/02/ Jim Ris JAC member one day , Deposit 09/03/ Matt Michaud JAC exhibit only , Deposit 09/03/ Robert Gonzales JAC exhibit only , Deposit 09/03/ Mike Marcum JAC exhibit only , Deposit 09/03/ Jim Hinton JAC exhibit only , Deposit 09/03/ Brent Swift JAC exhibit only , Deposit 09/03/ Charwon Walter JAC member plus JAC member one , Deposit 09/03/ Jennifer Stillman JAC member , Deposit 09/03/ Joy Barrett JAC member one day , Deposit 09/04/ Patty Brubaker JAC member , Deposit 09/04/ Patty Brubaker JAC golf , Deposit 09/04/ Anthony Kennedy JAC member , Deposit 09/04/ Steve Gottula JAC golf , Deposit 09/04/ Jennifer Aieta JAC member , Deposit 09/05/ Infilco Degremont JAC non member: Mudit Gangal , Deposit 09/05/ X Town of Erie JAC for many 2, , Deposit 09/05/ Tom Moretto JAC member , Deposit 09/08/ Randy Cowan JAC exhibit only , Deposit 09/08/ Lincoln Mueller JAC one day member , Deposit 09/08/ Ton Waters JAC member , Deposit 09/08/ Ramon Lugo JAC member one day , Deposit 09/08/ Michelle Wind JAC member , Deposit 09/08/ Gunter Ritter JAC member one day , Deposit 09/08/ Melinda Brown JAC member , Deposit 09/08/ Niall Stewart JAC add meal , Deposit 09/08/ Darrin Harris JAC nonmember one day , Deposit 09/08/ Richard Henderson JAC member one day , Deposit 09/08/ Greg Brazeau JAC member , Deposit 09/08/ Patrick Regan JAC nonmember , Deposit 09/08/ Matt Padgett JAC nonmember one day , Deposit 09/08/ Jeffrey Jackson JAC member , Deposit 09/09/ ISI West JAC Golf Tournament 1, , Deposit 09/09/ Cherokee Metro District JAC member , Deposit 09/09/ Schmueser Gordon Meyer,... JAC member and member one day , Deposit 09/09/ Misco JAC vendor booth , Deposit 09/09/ St Vrain Sanitation District JAC member , Page 10

55 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 09/09/ consolidated mutual water JAC member , Deposit 09/09/ Bancroft Clover 2 x JAC member , Deposit 09/09/ ABCWUA 2 x JAC member plus 1 student , Deposit 09/09/ Tetra Tech JAC Sponsorship 1, , Deposit 09/09/ Zachary Gilbert JAC member Ft. Collins 1, , Deposit 09/09/ Deena Garland JAC member one day , Deposit 09/09/ Gina Rust JAC member , Deposit 09/09/ David Marciniak JAC nonmember , Deposit 09/09/ William Smart JAC nonmember , Deposit 09/09/ Andrea Cole JAC member one day , Deposit 09/09/ Brian Davies JAC nonmember , Deposit 09/09/ Matt Gough JAC member , Deposit 09/09/ Tommy Young JAC exhibit only x , Deposit 09/09/ Owen Randall JAC member , Deposit 09/09/ Kim Mutchler JAC member one day , Deposit 09/09/ Robert Backman JAC nonmember , Deposit 09/09/ Sue Paquette JAC member one day , Deposit 09/09/ Eric Moltz JAC member , Deposit 09/10/ Dale Schnathorst JAC member x , Deposit 09/10/ Kelly Suvada JAC exhibit only , Deposit 09/10/ David Bickham JAC member x , Deposit 09/10/ Rob Ringle JAC member , Deposit 09/10/ Ashley Martinez JAC member one day , Deposit 09/10/ Adam Monchak JAC member x , Deposit 09/10/ Aaron Benko JAC add meal , Deposit 09/10/ Unknown JAC vendor booth? , Deposit 09/10/ Rick Kesler JAC add meal , Deposit 09/10/ Noel Frakes JAC member x , Deposit 09/10/ Jason Vernon JAC add meal , Deposit 09/10/ Jeff Arthur JAC add meal , Deposit 09/10/ Jason Vernon JAC add meal , Deposit 09/10/ Bill Gordon JAC add meal , Deposit 09/10/ Bill Gordon JAC add meal , Deposit 09/10/ Jason Vernon JAC add meal , Deposit 09/10/ Calvin Pride JAC add meal , Deposit 09/10/ Claudius Jaeger JAC exhibit only , Deposit 09/10/ Rick Kesler JAC add meal , Deposit 09/10/ Bill Gordon JAC add meal , Deposit 09/10/ Rick Kesler JAC add meal , Deposit 09/10/ Jim Marcum JAC exhibit only , Deposit 09/10/ Jan Cranor JAC member one day , Deposit 09/10/ Andrew Stone JAC add meal , Deposit 09/10/ Bill Peretti JAC add meal , Deposit 09/10/ Victor Sam JAC add meal , Deposit 09/10/ Jason Pierce JAC member one day , Deposit 09/10/ Alan Schneider JAC member one day , Deposit 09/10/ Bill Cantwell JAC member one day , Deposit 09/10/ Paul Schuette JAC member one day , Deposit 09/10/ Nolan Allen JAC vendor booth , Page 11

56 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 09/10/ Michael Grengs JAC member , Deposit 09/10/ Matt Fater JAC member , Deposit 09/10/ David Oerke JAC member , Deposit 09/11/ Peter Huisman JAC member , Deposit 09/11/ Jack Danneberg JAC member , Deposit 09/11/ Tyler Christoff JAC member , Deposit 09/11/ Larry Wyeno JAC member , Deposit 09/11/ Eric Larson JAC exhibit only , Deposit 09/11/ Marty Skolnick JAC member one day , Deposit 09/11/ William DeOreo JAC member one day , Deposit 09/11/ Jamie Miller JAC member , Deposit 09/11/ Devin Howard JAC member x , Deposit 09/11/ Lisa Voytko JAC member , Deposit 09/11/ Grant MacInnis JAC member , Deposit 09/11/ Daniel Johnson JAC member one day , Deposit 09/11/ Julia Stennes JAC exhibit only , Deposit 09/11/2015 xxxx Johnny L. Pinkston JAC members , Deposit 09/11/2015 XXXX Johnny L. Pinkston JAC refund , Deposit 09/11/ Misco Water JAC Golf Tourney , Deposit 09/12/ Roger Jorden JAC exhibit only , Deposit 09/12/ Travis Holland JAC exhibit only , Deposit 09/13/ James Georger JAC member , Deposit 09/13/ Andrew Stevens JAC member , Deposit 09/14/ PJ Murray JAC member , Deposit 09/14/ Roger Null JAC member , Deposit 09/14/ Cary Jackson JAC member one day , Deposit 09/14/ Freddi Baladez JAC member , Deposit 09/14/ Bobby Knox JAC exhibit only , Deposit 09/14/ Brent Bailey JAC exhibit only , Deposit 09/14/ Brian Dieke JAC exhibit only x , Deposit 09/14/ Andy Kubiak JAC exhibit only , Deposit 09/14/ Darrin Naibauer JAC exhibit only , Deposit 09/14/ Mack McLellan JAC exhibit only , Deposit 09/14/ Robert Jorgensen JAC add meal , Deposit 09/14/ Steven Gabriel JAC member one day , Deposit 09/14/ Chuck Ball JAC exhibit only , Deposit 09/14/ Frank Fenton JAC member one day , Deposit 09/14/ James Weidner JAC exhibit only , Deposit 09/14/ Pinar Omur-Ozbek JAC member one day , Deposit 09/14/ Steve Hontz JAC member , Deposit 09/14/ Gina Rust JAC member , Deposit 09/14/ Alan Case JAC exhibit only , Deposit 09/14/ James Dugger JAC exhibit only , Deposit 09/14/ Luke Keenan JAC exhibit only , Deposit 09/14/ Josh Hansen JAC member one day , Deposit 09/14/ Sean O'Connell JAC member one day , Deposit 09/14/ Ted Chlastawa JAC member , Deposit 09/14/ Steve Rogowski JAC exhibit only , Deposit 09/14/ Warren Swanson JAC add meal , Page 12

57 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 09/14/ Daniel Thompson JAC exhibit only , Deposit 09/14/ Sidney Biesterfeld JAC member one day , Deposit 09/14/ Kerry Meyer JAC member one day , Deposit 09/14/ Cassie Grotheer JAC non member one day , Deposit 09/14/ Jesus Gonzalez JAC member , Deposit 09/14/ Kee Venkatapathi JAC member one day , Deposit 09/14/ Greg Fischer JAC member , Deposit 09/14/ Cory Peterson JAC member one day , Deposit 09/15/ Joby Petronis JAC non member one day , Deposit 09/15/ Ted Chlastawa JAC add meal , Deposit 09/15/ Angela Goodman JAC add meal , Deposit 09/15/ Mark Allen JAC member one day , Deposit 09/15/ Scott Ayers JAC exhibit only , Deposit 09/15/ Gary Allen JAC non member , Deposit 09/15/ Gary Allen JAC member one day , Deposit 09/15/ Chris Douglass JAC member one day , Deposit 09/15/ Nathan Miller JAC exhibit only , Deposit 09/15/ Jorgen Capener JAC exhibit only , Deposit 09/15/ Darroll Meddaugh JAC member one day , Deposit 09/15/ Sam Crespin JAC member one day , Deposit 09/15/ Andrea Song JAC add meal , Deposit 09/15/ David Oerke JAC add meal , Deposit 09/15/ Margo Waisanen JAC misc , Deposit 09/15/ Dick Kuchenrither JAC add meal , Deposit 09/15/ Chelsea Fagan JAC non member one day , Deposit 09/15/ Darin Brickman JAC member one day , Deposit 09/15/ Lino Alvarez JAC exhibit only , Deposit 09/15/ Sean Lieske JAC member , Deposit 09/15/ Nathan Davenport JAC exhibit only , Deposit 09/15/ Nathan Davenport JAC exhibit only , Deposit 09/15/ Shea Greiner JAC member one day , Deposit 09/15/ Roman Aguirre JAC member one day , Deposit 09/15/ Greg Angstadt JAC exhibit only , Deposit 09/15/ kurt Kowao JAC member one day , Deposit 09/15/ Rod Rice JAC exhibit only , Deposit 09/15/ Jim Ginley JAC exhibit only , Deposit 09/15/ Amber Kauffman JAC add meal , Deposit 09/15/ Chad Seidel JAC member one day , Deposit 09/15/ Florian Fiebig JAC member one day , Deposit 09/16/ Mike Walley JAC add lunch , Deposit 09/16/ Ralph Eschborn JAC one day member , Deposit 09/16/ Gerald Yakel JAC one day member , Deposit 09/16/ Mark Whitlatch JAC exhibit only , Deposit 09/16/ Ben Johnson JAC one day member , Deposit 09/28/ Canyon Systems JAC Booth payment , Deposit 10/02/ G Greg Woodward JAC refund , Deposit 10/15/ RMSAWWA Combined checks from many JAC att... 5, , Deposit 10/15/ SEH, Inc. JAC member , Deposit 10/15/ Joy Controls JAC booth , Page 13

58 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 10/15/ Misco JAC sponsorship , Deposit 10/15/ Metro Wastewater JAC members , Deposit 10/15/ Ramey Environmental Co... Golf tournament proceeds 1, , Deposit 10/15/ National Meter & Automation Golf team , Deposit 10/15/ Hydro Construction JAC Sponsorship 1, , Deposit 10/21/ Y Matt Padgett JAC refund , Deposit 10/30/ City of Carbondale JAC member , Total Annual Conf Inc 294, , Biosolids Inc Deposit 10/08/ Jim Tallent 1 x Biosolids seminar member Deposit 10/16/ Mike Scharp Biosolids seminar Deposit 10/16/ Heidi Bauer Biosolids seminar Deposit 10/16/ bob lonergan Biosolids seminar Deposit 10/16/ Sean Chambers Biosolids seminar Deposit 10/16/ Tisha Moffett Biosolids seminar Deposit 10/16/ Bob Whitworth Biosolids seminar Deposit 10/16/ Roger Shultz 2x Biosolids seminar Deposit 10/16/ Kevin Johnson Biosolids seminar , Deposit 10/19/ Kent Brugler Biosolids seminar , Deposit 10/20/ Nicole Spencer Biosolids seminar , Deposit 10/21/ Kristin Johansen Biosolids seminar , Deposit 10/23/ Kini Sekal Biosolids seminar , Deposit 10/26/ Al Baker Biosolids seminar , Deposit 10/26/ Al Baker 2x Biosolids seminar , Deposit 10/27/ Mike Scharp 2x Biosolids seminar , Deposit 10/27/ Kevin Feeley 5x Biosolids seminar , Deposit 10/28/ Alicia Gilley 6x Biosolids seminar , Deposit 10/28/ Jennifer Ward Biosolids seminar , Deposit 10/28/ Phil Cark 2x Biosolids seminar , Deposit 10/29/ Stacey Stillwell Biosolids seminar , Deposit 10/30/ Dug Graham Biosolids seminar , Deposit 11/02/ Vishal Patel Biosolids seminar , Deposit 11/02/ Kevin Bacon Biosolids seminar , Deposit 11/02/ Brad Pare Biosolids seminar , Deposit 11/02/ Jeff Nelson Biosolids seminar , Deposit 11/03/ Anthony Tuka Biosolids seminar , Deposit 11/04/ Rick Kesler Biosolids seminar , Deposit 11/04/ Joshua DiValentino Biosolids seminar student , Deposit 11/04/ Mick Forrester Biosolids seminar , Deposit 11/04/ Joseph Herrud 2x Biosolids seminar , Deposit 11/04/ Ronald Johnson Biosolids seminar , Deposit 11/04/ Dagmar Olson Biosolids seminar , Deposit 11/04/ Cuong Le Biosolids seminar , Deposit 11/05/ Rick Allen Biosolids seminar , Deposit 11/05/ Barrett Jensen Biosolids seminar , Deposit 11/06/ Jose' Velazquez Biosolids seminar , Deposit 11/06/ Lauren Lundquist Biosolids seminar , Page 14

59 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 11/09/ Christopher Varnon Biosolids seminar , Deposit 11/09/ Coco Gordon Biosolids seminar , Deposit 11/09/ Jim Medlock 4x Biosolids seminar + 1 student bios , Deposit 11/10/ Wendy Anderson Biosolids seminar , Deposit 11/10/ Arlene Over Biosolids seminar , Deposit 11/10/ Tanya Bayha Biosolids seminar , Deposit 11/11/ Arlisa Michael Biosolids seminar , Total Biosolids Inc 6, , Biosolids Land Appliers Inc Deposit 05/18/ Joshua Hamel Biosolids cert admin fee Deposit 05/18/ Allen Coriell Biosolids cert admin fee Deposit 05/18/ Tim Meloveck Biosolids cert admin fee Deposit 05/18/ Peter Bong Biosolids cert admin fee Deposit 06/03/ Alicia Gilley 8 x Biosolids certification program Total Biosolids Land Appliers Inc Electronic Training Inc Deposit 02/20/ Joseph Trujillo 18 x electronic training units for XTO Deposit 08/13/ Jose Rodriguez 1 x Electronic training unit Deposit 08/28/ Zach Collins 5 x training units Deposit 09/25/ Paula Lynn 2 x electronic training units Deposit 09/25/ Kenny Lynn 2 x electronic training units Deposit 11/09/ Julie McCaleb 15x electronic training units , Deposit 11/16/ Dawn Lockwood electronic training units , Deposit 11/16/ Dawn Lockwood electronic training units , Deposit 11/24/ Christopher Maines Electronic training units , Total Electronic Training Inc 1, , Executive Committee Inc Deposit 10/30/ Wells Fargo Bank Refund of Credit Card Fee Deposit 10/30/ Just Give No idea Total Executive Committee Inc Historian Income Deposit 01/16/ MWH 2015 Calendar Sponsorship Deposit 01/16/ Jenny Hartfelder 2015 Calendar Sponsorship (past pre Invoice 03/09/2015 WEB82-TEC Carollo Engineers Sponsorship of one month on the Deposit 04/09/ Jose' Velazquez Past President's contribution to the c Deposit 04/09/ Dale Butler and Jeff Rabas Past President's contribution to the c Deposit 04/09/ Jamie Eichenberger Past President's contribution to the c Deposit 04/09/ John Rehring Past President's contribution to the c Total Historian Income Page 15

60 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Industrial Wastewater Inc Deposit 06/22/ Scott Perry 1 x Innovative WW workshop Total Industrial Wastewater Inc Innovative Wastewater Inc Deposit 06/24/ Cody Charnas 1 x Innovative WW workshop Deposit 06/24/ Nate Brown 1 x Innovative WW workshop Deposit 06/24/ Nate Turner 1 x Innovative WW workshop Deposit 06/24/ Cole Sigmon 1 x Innovative WW workshop Deposit 06/24/ Shannon Wirtjes 2 x Innovative WW workshop Deposit 06/25/ Jim Edwards 1 x Innovative WW workshop Deposit 06/25/ Julie Smith 1 x Innovative WW workshop Deposit 06/25/ Paul Pigeon 1 x Innovative WW workshop Deposit 06/26/ David Pier 1 x Innovative WW workshop Deposit 06/26/ Kevin Feeley 4 x Innovative WW workshop + 1 Inn , Deposit 06/28/ Tom Moretto 1 x Innovative WW Seminar , Deposit 06/29/ Sean O'Connell 1 x Innovative WW Seminar , Deposit 06/29/ Siri Roman 1 x Innovative WW Seminar , Deposit 06/29/ Marc Hatfield 1 x Innovative WW Seminar , Deposit 06/29/ Helen Peterson 3 x Innovative WW Seminar , Deposit 06/30/ Steve Walker 1 x Innovative WW Seminar , Deposit 07/01/ Daniel Freedman 1 x Innovative WW Seminar , Deposit 07/01/ Shelley Trujillo 1 x Innovative WW Seminar , Deposit 07/01/ Tanja Rauch 1 x Innovative WW Seminar , Deposit 07/01/ Lincoln Mueller 1 x Innovative WW Seminar , Deposit 07/01/ Rahul Subramanian 1 x Innovative WW Seminar , Deposit 07/02/ Steve Tamburini 1 x Innovative WW Seminar , Deposit 07/02/ Diana Sandoval 1 x Innovative WW Seminar , Deposit 07/06/ Scott McDonald 1 x Innovative WW Seminar , Deposit 07/07/ Richard MacAlpine 1 x Innovative WW seminar , Deposit 07/08/ Heidi Bauer 1 x Innovative WW seminar , Deposit 07/08/ David Myers 1 x Innovative WW seminar , Deposit 07/09/ Orren West 4 x Innovative WW seminar , Deposit 07/13/ Bryan Coday 1 x innovative WW seminar , Deposit 07/14/ Daniela Castaneda 1 x Innovative WW seminar , Deposit 07/14/ T Siri Roman REFUND FOR INN WW Seminar , Deposit 07/15/ Steve Witrel 1 x Innovative WW seminar non-me , Deposit 08/24/ Metro Wastewater 7 x Innovative WW Seminar member , Deposit 08/24/ SEH, Inc. 2 x Innovative WW Seminar member , Deposit 08/24/ David Smoljan 1 x Innovative WW Seminar member , Total Innovative Wastewater Inc 4, , Page 16

61 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Interest from Checking Account Deposit 01/09/2015 Interest Deposit 02/09/2015 Interest Deposit 03/09/2015 Interest Deposit 04/08/2015 Interest Deposit 05/08/2015 Interest Deposit 06/08/2015 Interest Deposit 07/08/2015 Interest Deposit 08/08/2015 Interest Deposit 09/08/2015 Interest Deposit 10/08/2015 Interest Deposit 11/08/2015 Interest Total Interest from Checking Account Interest from Savings Accounts Deposit 01/31/2015 Capital One 360 Jan Deposit 02/28/2015 Capital One 360 Feb Deposit 03/31/2015 Deposit Deposit 04/30/2015 Deposit Deposit 05/31/2015 Deposit Deposit 06/30/2015 Deposit Deposit 07/31/2015 Deposit Deposit 08/31/2015 Deposit Total Interest from Savings Accounts Joint Fundamentals Inc Deposit 01/03/ Kyle Terry 1 x Fundamentals School Deposit 01/06/ Michael Vosseller 1 x Fundamentals course Deposit 01/06/ Dillon Foster 1 x Fundamentals course , Deposit 01/06/ Jeff Lavicka 1 x Fundamentals course , Deposit 01/06/ Cindy Moore 1 x Fundamentals course , Deposit 01/06/ Cindy Moore 1 x Fundamentals course extra book , Deposit 01/06/ Jeff Owens 1 x Fundamentals course , Deposit 01/06/ Claude Strait 1 x Fundamentals course , Deposit 01/06/ Mark Williams 1 x Fundamentals course , Deposit 01/07/ Michael Copeland 1 x Fundamentals course , Deposit 01/07/ Rafael Esparza 1 x Fundamentals course , Deposit 01/07/ Josh Hahn 1 x Fundamentals course , Deposit 01/07/ Jason Long 1 x Fundamentals course , Deposit 01/07/ Kendra Morrison 1 x Fundamentals course , Deposit 01/07/ Kendra Morrison 1 x Fundamentals course , Deposit 01/08/ Diane Rogers 1 x Fundamentals course , Deposit 01/08/ Fermin Vialpando 1 x Fundamentals course , Deposit 01/08/ Aaron Tolman 1 x Fundamentals course , Deposit 01/08/ Sarah Clements 1 x Fundamentals course , Deposit 01/08/ Craig Lowell 1 x Fundamentals course , Deposit 01/08/ Craig Lowell 1 x Fundamentals course , Page 17

62 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 01/08/ Russell Schultz 1 x Fundamentals course , Deposit 01/09/2015 Scott Morris 1 x Fundamentals course , Deposit 01/09/2015 Carl Anderson 1 x Fundamentals Course , Deposit 01/13/ Byron Tuck 1 x Fundamentals course , Deposit 01/13/ Alex Wage 1 x Fundamentals course Late , Deposit 01/14/ David Lucero 1 x Fundamentals course late , Deposit 01/14/ Alex Stoesz 1 x Fundamentals course late , Deposit 01/14/ Gerard Whelan 1 x Fundamentals course late , Deposit 01/15/ H Kendra Morrison 1 x fundamentals refund , Deposit 01/16/ Johnny L. Pinkston 1 x fundamentals late , Deposit 01/16/ J Craig Lowell 1 x fundamentals course refund , Deposit 01/16/ Brandon Cole 1 x fundamentals late , Deposit 01/16/ Gerald Lizakowski 1 x fundamentals late , Deposit 01/21/ C Doug Batt 1 x fundamentals course refund , Deposit 01/21/ Chirs Albright 1 x fundamentals (not late) , Deposit 01/21/ Megan Felicchio 1 x fundamentals late , Deposit 01/22/ John Girodo 1 x fundamentals late , Deposit 01/22/ Danny Pollock 1 x fundamentals (not late) , Deposit 01/22/ John Sites 1 x fundamentals late , Deposit 01/22/ Danny Pollock 1 x fundamentals (but will be refunded) , Deposit 01/22/ Y Danny Pollock 1 x fundamentals refund , Deposit 01/23/ Jason Stahlecker 1 x fundamentals late , Deposit 01/27/ Gerald Duran 1 x Fundamentals course onsite check , Deposit 01/27/ Matthew LaFon 1 x Fundamentals course onsite check , Deposit 01/27/ City of Brush 2 x Fundamentals previous registrati , Deposit 01/28/ A Chris Thomas 1 x Fundamentals refund , Deposit 11/11/ Craig White Fundamentals course , Deposit 11/18/ Neal Obray 1 x Fundamentals school , Deposit 11/18/ Clint Quintana 1 x Fundamentals school plus extra b , Deposit 11/24/ Jeff Harvel 1 x Fundamentals school , Deposit 11/24/ Dean Whalen 1 x Fundamentals school , Total Joint Fundamentals Inc 17, , Joint Int/Adv Inc Deposit 01/28/ Douglas Bellatty 1 x Intermediate / Advanced school Deposit 01/28/ Shaun Hollstrom 1 x Intermediate / Advanced school Deposit 01/28/ Randy Jones 1 x Intermediate / Advanced school , Deposit 01/28/ Edward Sigward 1 x Intermediate / Advanced school , Deposit 01/28/ William Simpkins 1 x Intermediate / Advanced school , Deposit 01/28/ Victor Tellez 1 x Intermediate / Advanced school , Deposit 01/29/ Walter Hudson 1 x Intermediate / Advanced school , Deposit 01/29/ Kent Bosshard 1 x Intermediate / Advanced school , Deposit 01/29/ William Cirbo 1 x Intermediate / Advanced school , Deposit 01/29/ Mark Cubbon 1 x Intermediate / Advanced school , Deposit 01/29/ Robert Hansen 1 x Intermediate / Advanced school , Deposit 01/29/ Patrick Higney 1 x Intermediate / Advanced school , Deposit 01/29/ Mitchell Riley 1 x Intermediate / Advanced school , Deposit 01/29/ Rick Starr 1 x Intermediate / Advanced school , Page 18

63 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 01/29/ Jeff Swan 1 x Intermediate / Advanced school , Deposit 01/29/ Allan Watson 1 x Intermediate / Advanced school , Deposit 01/29/ Robert Worek 1 x Intermediate / Advanced school , Deposit 01/29/ steve Bowman 1 x Intermediate / Advanced school , Deposit 01/29/ Patrick Cameron 1 x Intermediate / Advanced school , Deposit 01/29/ Clinton Dunkelberger 1 x Intermediate / Advanced school , Deposit 01/29/ Glen Duzik 1 x Intermediate / Advanced school , Deposit 01/29/ Steve German 1 x Intermediate / Advanced school , Deposit 01/29/ Joshua Hamel 1 x Intermediate / Advanced school , Deposit 01/29/ Brian Huber 1 x Intermediate / Advanced school , Deposit 01/29/ Timothy Meloveck 1 x Intermediate / Advanced school , Deposit 01/29/ Henry Newhouse 1 x Intermediate / Advanced school , Deposit 01/29/ John Noyes 1 x Intermediate / Advanced school , Deposit 01/29/ Jim Scott 1 x Intermediate / Advanced school , Deposit 02/02/ Peter Brannen 1 x Intermediate / Advanced school , Deposit 02/02/ kevin Collier 1 x Intermediate / Advanced school , Deposit 02/02/ Kandis Jatko 1 x Intermediate / Advanced school , Deposit 02/02/ Eric Miller 1 x Intermediate / Advanced school , Deposit 02/02/ Jeff Walters 1 x Intermediate / Advanced school , Deposit 02/02/ Robert Avey 1 x Intermediate / Advanced school , Deposit 02/02/ Mark Eggers 1 x Intermediate / Advanced school , Deposit 02/02/ Nate Johnson 1 x Intermediate / Advanced school , Deposit 02/02/ Royce Mclain 1 x Intermediate / Advanced school , Deposit 02/02/ Randy Roth 1 x Intermediate / Advanced school , Deposit 02/02/ Jeremy Sailas 1 x Intermediate / Advanced school , Deposit 02/04/ Steve Bernal 1 x Intermediate / Advanced school , Deposit 02/04/ Steve Foster 1 x Intermediate / Advanced school , Deposit 02/04/ Jeff Hasselfeldt 1 x Intermediate / Advanced school , Deposit 02/04/ Nicole Carpendale 1 x Intermediate / Advanced school , Deposit 02/04/ Shawn Griffith 1 x Intermediate / Advanced school , Deposit 02/04/ Jeffery Ludwig 1 x Intermediate / Advanced school , Deposit 02/04/ Peter O'Brien 1 x Intermediate / Advanced school , Deposit 02/04/ George Roberts 1 x Intermediate / Advanced school , Deposit 02/04/ Mike Trujillo 1 x Intermediate / Advanced school , Deposit 02/04/2015 Matt Smith 1 x I/A course check payment , Deposit 02/06/ Rodney Cordova 1 x Intermediate / Advanced school , Deposit 02/06/ John Dusbabek 1 x Intermediate / Advanced school , Deposit 02/06/ Martin Kimmes 1 x Intermediate / Advanced school , Deposit 02/06/ Jerry Anton 1 x Intermediate / Advanced school , Deposit 02/06/ Nathan Deveaux 1 x Intermediate / Advanced school , Deposit 02/10/ Paul Bemser 1 x Intermediate and Advanced Oper , Deposit 02/10/ Tony Miller 1 x Intermediate and Advanced Oper , Deposit 02/10/ Tony Miller 1 x Intermediate and Advanced Oper , Deposit 02/10/ Scott Niebur 1 x Intermediate and Advanced Oper , Deposit 02/10/ Jeff Sloan 1 x Intermediate and Advanced Oper , Deposit 02/10/ Warren Baslow 1 x Intermediate and Advanced Oper , Deposit 02/10/ Brian Beaudette 1 x Intermediate and Advanced Oper , Deposit 02/10/ Del Blue 1 x Intermediate and Advanced Oper , Deposit 02/10/ Daniel Cameron 1 x Intermediate and Advanced Oper , Page 19

64 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 02/10/ John Duggan 1 x Intermediate and Advanced Oper , Deposit 02/10/ Bo Hurtado 1 x Intermediate and Advanced Oper , Deposit 02/10/ Stephen Keltner 1 x Intermediate and Advanced Oper , Deposit 02/10/ William Kiester 1 x Intermediate and Advanced Oper , Deposit 02/10/ Jeffrey Littell 1 x Intermediate and Advanced Oper , Deposit 02/10/ Anthony Martinez 1 x Intermediate and Advanced Oper , Deposit 02/10/ Ben Reiber 1 x Intermediate and Advanced Oper , Deposit 02/10/ Jon Walker 1 x Intermediate and Advanced Oper , Deposit 02/11/ Phillip Dotzenko 1 x Intermediate and Advanced Oper , Deposit 02/11/ Scott Fuller 1 x Intermediate and Advanced Oper , Deposit 02/11/ Glen Sidenburg 1 x Intermediate and Advanced Oper , Deposit 02/11/ Andrew Dyrsten 1 x Intermediate and Advanced Oper , Deposit 02/13/2015 David Gallegos 1 x I/A course check payment , Deposit 02/13/2015 Christopher Johnson 1 x I/A course check payment , Deposit 02/13/2015 Don Stonebrink 1 x I/A course check payment , Deposit 02/13/2015 Marc Letourneau 1 x I/A course check payment , Deposit 02/13/2015 Geoffrey Grant 1 x I/A course check payment , Deposit 02/13/ Wayne Fields 1 x Intermediate and Advanced Oper , Deposit 02/13/ Rick Hiatt 1 x Intermediate and Advanced Oper , Deposit 02/13/ Brandon Pierce 1 x Intermediate and Advanced Oper , Deposit 02/13/ Robin Schmittel 1 x Intermediate and Advanced Oper , Deposit 02/13/ Grant Bremer 1 x Intermediate and Advanced Oper , Deposit 02/13/ Ronald Davis 1 x Intermediate and Advanced Oper , Deposit 02/13/ Donald Fleming 1 x Intermediate and Advanced Oper , Deposit 02/13/ Dan Hammann 1 x Intermediate and Advanced Oper , Deposit 02/13/ Rob Houston 1 x Intermediate and Advanced Oper , Deposit 02/13/ Michael Mitchell 1 x Intermediate and Advanced Oper , Deposit 02/13/ chris Pelletier 1 x Intermediate and Advanced Oper , Deposit 02/13/ Dean Schultz 1 x Intermediate and Advanced Oper , Deposit 02/13/ Scott Tate 1 x Intermediate and Advanced Oper , Deposit 02/13/ Randy Townsend 1 x Intermediate and Advanced Oper , Deposit 02/17/ Gordan Bradley Hardman 1 x Intermediate and Advanced Oper , Deposit 02/17/ James Black 1 x Intermediate and Advanced Oper , Deposit 02/17/ Michael Bohrer 1 x Intermediate and Advanced Oper , Deposit 02/17/ Jerome Johnson 1 x Intermediate and Advanced Oper , Deposit 02/17/ Jeffrey Blevins 1 x Intermediate and Advanced Oper , Deposit 02/17/ Scott Dickmeyer 1 x Intermediate and Advanced Oper , Deposit 02/17/ Michael Ramirez 1 x Intermediate and Advanced Oper , Deposit 02/17/ Mark Webber 1 x Intermediate and Advanced Oper , Deposit 02/18/ Jerry Nicholson 1 x Intermediate and Advanced Oper , Deposit 02/18/ Jeffrey Reeves 1 x Intermediate and Advanced Oper , Deposit 02/19/ Thom Waite 1 x Intermediate & Advanced School , Deposit 02/19/ Cortez Sanitation District 2 x Intermediate & Advanced School , Deposit 02/20/ Allen Gomez 1 x Intermediate and Advanced Oper , Deposit 02/20/ Michael Lucas 1 x Intermediate and Advanced Oper , Deposit 02/20/ Thomas Riotte 1 x Intermediate and Advanced Oper , Deposit 02/20/ Gilbert Torrez 1 x Intermediate and Advanced Oper , Deposit 02/20/ Keith Auer 1 x Intermediate and Advanced Oper , Deposit 02/20/ Michael Bean 1 x Intermediate and Advanced Oper , Page 20

65 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 02/20/ Gary Charbonnier 1 x Intermediate and Advanced Oper , Deposit 02/20/ Matthew Jenkins 1 x Intermediate and Advanced Oper , Deposit 02/20/ Joe Opila 1 x Intermediate and Advanced Oper , Deposit 02/23/ Randy Mullins 1 x Intermediate & Advanced School , Deposit 02/23/ Reuben Frank 1 x Intermediate & Advanced School , Deposit 02/23/ Stephen Keltner 1 x Intermediate & Advanced School , Deposit 02/23/ Stephen Keltner 1 x Refund Intermediate & Advanced , Deposit 02/23/ Robin Schmittel 1 x Refund Intermediate & Advanced , Deposit 02/23/ Y Joshua Hamel 1 x Refund Intermediate & Advanced , Deposit 02/25/ Martin Stegmiller 1 x Intermediate & Advanced School , Deposit 02/25/ Matthew Bird 1 x Intermediate & Advanced School , Deposit 02/27/ Donna Larsen 1 x Intermediate & Advanced School , Deposit 02/27/ Donna Larsen 1 x extra book (will be refunded) , Deposit 02/27/ Daniel Assmann 1 x Intermediate & Advanced School , Deposit 02/27/ Megan Elise 1 x Intermediate & Advanced School , Deposit 02/27/ Josh Meck 1 x Intermediate & Advanced School , Deposit 02/27/ Jim Bish 1 x Intermediate & Advanced School , Deposit 02/27/ Bryan Ortiz 1 x Intermediate & Advanced School , Deposit 02/27/ Scott Thoreson 1 x Intermediate & Advanced School , Deposit 02/27/ Lorin Adams 1 x Intermediate & Advanced School , Deposit 02/27/ Ken Anderson 1 x Intermediate & Advanced School , Deposit 02/27/ Robert Backman 1 x Intermediate & Advanced School , Deposit 02/27/ Rhonda Birdnow 1 x Intermediate & Advanced School , Deposit 02/27/ Tim Clarke 1 x Intermediate & Advanced School , Deposit 02/27/ Allen Coriell 1 x Intermediate & Advanced School , Deposit 02/27/ Nicolaas DeJonge 1 x Intermediate & Advanced School , Deposit 02/27/ donald Dickerson 1 x Intermediate & Advanced School , Deposit 02/27/ Tyson Evans 1 x Intermediate & Advanced School , Deposit 02/27/ Ryan Harris 1 x Intermediate & Advanced School , Deposit 02/27/ Nikolay Mayyak 1 x Intermediate & Advanced School , Deposit 02/27/ Dustin Molloy 1 x Intermediate & Advanced School , Deposit 02/27/ Steve Montoya 1 x Intermediate & Advanced School , Deposit 02/27/ Don Staruh 1 x Intermediate & Advanced School , Check 03/03/2015 Donna Larsen Deposit , Deposit 03/03/ Michael Ogo 1 x Intermediate & Advanced Operat , Deposit 03/03/ Denny Phillips 1 x Intermediate & Advanced Operat , Deposit 03/04/ Hunter Amsbaugh 1 x Intermediate & Advanced Operat , Deposit 03/04/ Peter Bong 1 x Intermediate & Advanced Operat , Deposit 03/04/ Larry Jones 1 x Intermediate & Advanced Operat , Deposit 03/04/ Victoria Kosinska 1 x Intermediate & Advanced Operat , Deposit 03/04/ Victoria Kosinska 1 x Intermediate & Advanced Operat , Deposit 03/04/ Dylan Morgan 1 x Intermediate & Advanced Operat , Deposit 03/04/ Vincent Spaziani 1 x Intermediate & Advanced Operat , Deposit 03/05/ Robert Clodfelter 1 x Intermediate & Advanced Operat , Deposit 03/05/ Caitlin Lopez 1 x Intermediate & Advanced Operat , Deposit 03/05/ Shane White 1 x Intermediate & Advanced Operat , Deposit 03/06/ David Arentz 1 x Intermediate & Advanced Operat , Deposit 03/06/ Dan Daniels 1 x Intermediate & Advanced Operat , Deposit 03/06/ Dan Daniels 1 x Intermediate & Advanced Operat , Page 21

66 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 03/06/ Ken Morrison 1 x Intermediate & Advanced Operat , Deposit 03/06/ Andrew Oberhill 1 x Intermediate & Advanced Operat , Deposit 03/06/ Steve Pavlik 1 x Intermediate & Advanced Operat , Deposit 03/09/ Roger Bulla 1 x Intermediate / Advanced School , Deposit 03/09/ Pete Schlagel 1 x Intermediate / Advanced School , Deposit 03/09/ tom Scribner 1 x Intermediate / Advanced School , Deposit 03/10/ Dusty coleman 1 x Intermediate / Advanced School , Deposit 03/10/ Mark Montgomery 1 x Intermediate / Advanced School , Deposit 03/10/ Brandon Tracy 1 x Intermediate / Advanced School , Deposit 03/11/ Martin Kimmes 1 x manual refund , Deposit 03/13/ Don Skold 1 x intermediate / advanced school c , Deposit 03/23/ J Victoria Kosinska Refund manual for I/A school , Deposit 03/23/ H chris Pelletier Refund manual for I/A school , Deposit 03/25/ Metro Wastewater 5 x Intermediate and Advanced Scho... 2, , Deposit 03/25/ City of Brush! 1 x Intermediate and Advanced Scho , Deposit 03/25/ Robin Schiro 1 x Intermediate and Advanced Scho , Deposit 03/25/ ACWWA 1 x Intermediate and Advanced Scho , Total Joint Int/Adv Inc 66, , Joint Leadville School Inc. Deposit 03/26/ Patrick Mincer 1 x Leadville Operators Training Sch Deposit 04/23/ Jeff Hodge 1 x leadville school w/ campus housing , Deposit 04/28/ Christopher Schauder 1 x leadville school no housing , Deposit 04/30/ Daniel Montano 1 x leadville school w/ campus housing , Deposit 05/05/ Peter Werner 1 x leadville school no lodging , Deposit 05/05/ Jerome Hewitt 1 x leadville school plus lodging , Deposit 05/07/ Dean Wieser 1 x leadville school w/ lunch , Deposit 05/07/ Philippi St. Pe 1 x leadville no lodging , Deposit 05/08/ Joseph Amato 1 x leadville school w/ lunch , Deposit 05/12/ Laura Bastian 2 x leadville school plus lodging 1, , Deposit 05/19/ Jeanne Teti 1 x Leadville school plus lodging , Deposit 05/19/ Jerry Nettleton 1 x Leadville school plus lodging , Deposit 05/19/ Sandy yeager 1 x Leadville school plus lunch , Deposit 05/19/ Jeanne Teti 2 x Leadville school plus lodging 1, , Deposit 05/20/ Leadville Sanitation District 3 x Leadville school no lodging , Deposit 05/20/ Mark Fuson 1 x Leadville school no lodging , Deposit 05/20/ Clint Scanga 1 x leadville school plus lunch , Deposit 05/20/ Linda Dibble 1 x leadville school plus lunch , Deposit 05/21/ Eric Kircher 1 x Leadville school no lodging , Deposit 05/21/ Jerry Nettleton 1 x leadville school plus lodging , Deposit 05/21/ James Herschberg 1 x Leadville school no lodging , Deposit 05/26/ Lisa Windom 1 x Leadville Ops School + lunch , Deposit 05/26/ B. Scott Cowman 1 x Leadville Ops School + lodging , Deposit 05/27/ Jeanne Teti 1 x leadville ops school + lodging , Deposit 05/28/ Jonathan Winburn 1 x leadville ops school , Deposit 05/28/ Roy Tipton 1 x leadville ops school + lodging , Deposit 05/28/ Ronnie Benson 1 x leadville ops school + lodging , Deposit 06/04/ Michael Lancianese 1 x leadville ops school , Page 22

67 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 06/08/ Aaron Kelso 1 x leadville ops school , Deposit 06/08/ Mark O'Meara 1 x leadville ops school , Deposit 06/08/ Mark O'Meara 1 x leadville ops school , Deposit 06/10/ Erich Littlepage 1 x leadville ops school , Deposit 06/16/ John Dorris 1 x leadville ops school + lodging , Deposit 06/16/ Ray Schweining 1 x leadville ops school , Deposit 06/18/ Claudia Stewart 1 x leadville ops school , Deposit 06/29/ Susan Siddoway 1 x Leadville ops school no lodging , Deposit 06/29/ Dennis Lemon 1 x Leadville ops school + lodging , Deposit 07/01/ Michael Lackey 1 x leadville ops school no lodging , Deposit 07/01/ John Weddle 1 x leadville ops school no lodging , Deposit 07/01/ Peter Hayes 1 x leadville ops school no lodging , Deposit 07/02/ william Nichols jr 1 x leadville ops school + lodging , Deposit 07/06/ Jane Gowing 1 x Leadville ops school no lodging , Deposit 07/07/ Michael Wicklund 1 x Leadville ops school no lodging , Deposit 07/07/ James Vaught 1 x Leadville ops school no lodging , Deposit 07/07/ Albert Struna 1 x Leadville ops school no lodging , Deposit 07/07/ Bret Collyer 1 x Leadville ops school + lunch , Deposit 07/07/ Samuel Rose 1 x Leadville ops school no lodging , Deposit 07/07/ Bruce Jones 1 x Leadville ops school no lodging , Deposit 07/08/ Brian Millius 1 x Leadville ops school no lodging , Deposit 07/09/ Peter Hayes 1 x Leadville ops school with lunches , Deposit 07/09/ April Thomas 1 x Leadville ops school no lodging , Deposit 07/09/ Chad Tyson 1 x Leadville ops school with lodging , Deposit 07/13/ Rock River Leadville school plus lodging , Deposit 07/14/ Debbie Stamp Leadville ops school plus lodging , Deposit 07/15/ Todd Anderson leadville ops school no lodging , Deposit 07/23/ Miguel Martinez Leadville ops school Late, no lodging , Deposit 07/27/ Barrett Jensen Leadville school no lodging , Deposit 07/27/ Jared Brooks Leadville school no lodging , Deposit 08/24/ Sisson And Sons 1 x leadville school with lodging , Deposit 08/24/ Mike Attwood 1 x leadville school no lodging , Deposit 08/24/ Town of Crestone 1 x leadville school with lodging , Deposit 08/24/ Town of Carbondale 2 x leadville lodging 1, , Deposit 08/24/ Eldora Mountain Resort 1 x leadville school plus lodging , Total Joint Leadville School Inc. 35, , Joint NMIC Inc Deposit 03/13/ Jill Peterson 1 x NM Workshop Deposit 03/17/ Brian Ambrogi 1 x NM Workshop Deposit 03/17/ Ruben Archuleta 1 x NM Workshop Deposit 03/17/ Steve Gallegos 1 x NM Workshop Deposit 03/17/ Larry Webb 1 x NM Workshop Deposit 03/17/ Marian Wrage 1 x NM Workshop Deposit 03/18/ Jourdan Adair 1 x NM Workshop student? Deposit 03/23/ Richard Gutierrez 1 x NM Spring Workshop Deposit 03/23/ Savannah Martinez 1 x NM Spring Workshop student Deposit 03/23/ Johanna Phillips 1 x NM Spring Workshop student Page 23

68 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 03/23/ Jim Spinello 1 x NM Spring Workshop Deposit 03/23/ Tim Yatsco 1 x NM Spring Workshop Deposit 03/31/ Randy Adair 1 x NM Spring Workshop , Deposit 03/31/ James Fox 1 x NM Spring Workshop , Deposit 03/31/ Adam Offutt Fox 1 x NM Spring Workshop , Deposit 03/31/ Richard Gerstberger 1 x NM Spring Workshop , Deposit 03/31/ Robert Paulette 1 x NM Spring Workshop , Deposit 03/31/ Frank Roth 1 x NM Spring Workshop , Deposit 04/06/ Ali Amiri 1 x NM Spring Workshop student , Deposit 04/08/ Christina Baca 1 x NM Spring Workshop , Deposit 04/08/ Russell Church 1 x NM Spring Workshop , Deposit 04/08/ Casey Cook 1 x NM Spring Workshop , Deposit 04/08/ Jennifer Hill 1 x NM Spring Workshop , Deposit 04/08/ Lauren Jaramillo 1 x NM Spring Workshop student , Deposit 04/08/ Ege Richardson 1 x NM Spring Workshop , Deposit 04/08/ Rob Richardson 1 x NM Spring Workshop , Deposit 04/08/ Nathan Roberts 1 x NM Spring Workshop , Deposit 04/08/ Clayton TenEyck 1 x NM Spring Workshop , Deposit 04/09/ Joe Mauser 1 x NM Spring Workshop non-member , Deposit 04/09/ Andrew Gough 1 x NM Spring Workshop non-member , Deposit 04/09/ Magdalena Sims 1 x NM Spring Workshop student , Deposit 04/09/ Karen Stafford-Brown 1 x NM Spring Workshop , Deposit 04/09/ Gary Blair 1 x NM Spring Workshop , Deposit 04/10/ Ramsey Hemaidan 1 x NM Spring Workshop , Deposit 04/14/ Alice Darilek 1 x NM Spring Workshop , Deposit 04/14/ Paul Karas 1 x NM Spring Workshop , Deposit 04/16/ Dan Boivin 1 x NM Spring Workshop , Deposit 04/16/ Roy Robinson 1 x NM Spring Workshop non-member , Deposit 04/16/ Elizabeth Anderson 1 x NM Spring Workshop , Deposit 04/16/ Sarah Dominic 1 x NM Spring Workshop , Deposit 04/16/ Ben Martinez 1 x NM Spring Workshop non-member , Deposit 04/16/ Zachary Tenorio 1 x NM Spring Workshop non-member , Deposit 04/17/ Steven Weber 1 x NM Workshop late , Deposit 04/17/ steven Bates 1 x NM Workshop late , Deposit 04/17/ Frank Blaha 1 x NM Workshop , Deposit 04/17/2015 unknown Leslie Kryder 1 x NM Workshop , Deposit 04/17/ Marc DePauli 1 x NM Spring Workshop , Deposit 04/17/ Kurt Spolar 1 x NM Spring Workshop , Deposit 04/20/ Dennis Brand 1 x NM Workshop , Deposit 04/20/ Kai Williams 1 x NM Workshop student , Deposit 04/20/ Katie Zemlick 1 x NM Workshop student , Deposit 04/20/ Cris Couaire 1 x NM Workshop late , Deposit 04/20/ Clyde Grey II 1 x NM Workshop late , Deposit 04/20/ Matthew Thompson 1 x NM Workshop late , Deposit 04/21/ Michelle Miller 1 x NM Workshop student , Deposit 04/21/ Quintin Schermerhorn 1 x NM Workshop late , Deposit 04/21/ Todd Burt 1 x NM Workshop , Deposit 04/21/ Kent Delph 1 x NM Workshop , Deposit 04/22/ Omar Ruiz 1 x NM Workshop student , Page 24

69 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 04/22/ Francisco Sanchez 1 x NM Workshop student , Deposit 04/22/ Heather Himmelberger 1 x NM Workshop , Deposit 04/22/ Cantekin Kivrak 1 x NM Workshop student , Deposit 04/22/ Kenneth Lipe 1 x NM Workshop late , Deposit 04/22/ Joey Nogales 1 x NM Workshop late , Deposit 04/22/ Yuniesky Perez 1 x NM Workshop late , Deposit 04/22/ Joel Rife 1 x NM Workshop , Deposit 04/22/ Jeffrey Romanowski 1 x NM Workshop , Deposit 04/22/ Juan Solis 1 x NM Workshop , Deposit 04/22/ Juan Solis 1 x NM Workshop refund for a student , Deposit 04/22/ Andrew Sweetman 1 x NM Workshop , Deposit 04/22/ Lyman Waller 1 x NM Workshop late , Deposit 04/22/ Ron Williams 1 x NM Workshop , Deposit 04/23/ Doug Williams 1 x NM Workshop , Deposit 04/23/ Cathie Eisen 1 x NM Workshop late , Deposit 04/23/ Barbara Gastian 1 x NM Workshop , Deposit 04/23/ Crispin Kinney 1 x NM Workshop , Deposit 04/23/ Aldo Pinon-Villarreal 1 x NM Workshop student , Deposit 04/23/ Charles Vokes 1 x NM Workshop late , Deposit 04/23/ Jennifer Walters 1 x NM Workshop late , Deposit 04/23/ State of New Mexico 4 x NM Spring Workshop - non mem , Deposit 04/23/ Daniel B. Stephens & Assoc. 5 x NM Spring Workshop , Deposit 04/23/ ABCWUA 3 x NM Spring Workshop , Deposit 04/23/ Alex Puglisi 1 x NM Spring Workshop , Deposit 04/23/ William Schnieder 1 x NM Spring Workshop , Deposit 04/24/ Will Landin 1 x NM Workshop late , Deposit 04/24/ Dave Romero 1 x NM Workshop late , Deposit 04/24/ Greg Gates 1 x NM Workshop late , Deposit 04/24/ Julie Samora 1 x NM Workshop late , Deposit 04/27/ Yvette Griego 1 x NM Workshop late , Deposit 04/27/ Douglas Gaumer 1 x NM Workshop late , Deposit 04/27/ David Jordan 1 x NM Workshop late , Deposit 04/27/ Sarah Kinter 1 x NM Workshop student , Deposit 04/27/ Annelia Tinklenberg 1 x NM Workshop late , Deposit 04/27/ Tod Phinney 1 x NM Workshop late , Deposit 04/28/ Wendy Christofferson 1 x NM Workshop late , Deposit 04/28/ Natalia Sanabria 1 x NM Workshop student , Deposit 04/28/ Xuesong Xu 1 x NW Workshop student , Deposit 04/28/ Zachary Stoll 1 x NM Workshop student , Deposit 04/29/ Kerry Howe 1 x NM Workshop late , Deposit 04/29/ Guanyu Ma 1 x NM Workshop student , Deposit 04/30/ Claudia Borchert New Mexico Spring Workshop attend , Deposit 04/30/ Paul Casaus New Mexico Spring Workshop attend , Deposit 04/30/ Ken Garcia New Mexico Spring Workshop attend , Deposit 04/30/ Robert George New Mexico Spring Workshop attend , Deposit 04/30/ Anne Keller New Mexico Spring Workshop attend , Deposit 04/30/ tony Quintana New Mexico Spring Workshop attend , Deposit 04/30/ Stephen Jerge New Mexico Spring Workshop attend , Deposit 04/30/ Ram Narasimhan New Mexico Spring Workshop attend , Page 25

70 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 05/04/ John Nybo 1 x NM Workshop non-member late , Deposit 05/04/ Raymond DeLaVega 1 x NM Workshop non-member , Deposit 05/04/ Ted Chlastawa 1 x NM Workshop non-member , Deposit 05/04/ Juan Samaniego 1 x NM Workshop student , Deposit 05/04/ Gilbert Quintana 1 x NM Workshop non-member , Deposit 05/04/ Mike Wallace 1 x NM Workshop student , Deposit 05/07/ Joe Harvey New Mexico Spring Workshop attend , Deposit 05/11/ Robert Apodaca New Mexico Spring Workshop attend , Deposit 05/11/ Robert Chavez New Mexico Spring Workshop attend , Deposit 05/11/ Julie Glaser New Mexico Spring Workshop attend , Deposit 05/11/ Mark Kelly New Mexico Spring Workshop attend , Deposit 05/11/ Alex Lovato New Mexico Spring Workshop attend , Deposit 05/11/ Gilbert Paris New Mexico Spring Workshop attend , Deposit 05/11/ Lori Pettit New Mexico Spring Workshop attend , Deposit 05/11/ Michael Richardson New Mexico Spring Workshop attend , Deposit 05/11/ Ben Zimmerman New Mexico Spring Workshop attend , Deposit 05/19/ Sarah Tuite 8 x NMIC luncheon 5/22/ , Deposit 06/29/ Rio Rancho 4 x NMIC luncheon , Deposit 06/29/ Rio Rancho 1 x NMIC luncheon , Deposit 06/29/ Daniel B. Stephens & Assoc. 3 x NMIC luncheon , Deposit 06/29/ Bernalillo County 2 x NMIC lunceon , Deposit 06/29/ Tyler Robinson 1 x NMIC luncheon , Deposit 06/29/ Lori Gaumer 3 x NMIC luncheon , Deposit 06/29/ Bruce Thompson 1 x NMIC luncheon , Deposit 06/29/ J. Samora & Associates, I... 1 x NMIC luncheon , Deposit 06/29/ Sheila Johnson 1 x NMIC luncheon , Deposit 06/29/ Tod Phinney 1 x NMIC luncheon , Deposit 06/29/ Isaacson and Arfman P A 2 x NMIC luncheon , Deposit 06/29/2015 xxxx Misc 6 x NMIC luncheon , Deposit 07/13/ City of Las Vegas NMIC luncheon attendance , Deposit 10/15/ Bohannan Huston September wastewater luncheon , Deposit 10/15/ Smith Engineering Co. September wastewater luncheon , Deposit 10/15/ CDM Smith September wastewater luncheon , Deposit 10/15/ Jessica Baca September wastewater luncheon , Deposit 10/15/ Sarah Tuite September wastewater luncheon , Deposit 10/15/ Rio Rancho September wastewater luncheon , Deposit 10/15/ Barbara Gastian September wastewater luncheon , Deposit 10/15/ Aegean Consulting September wastewater luncheon , Deposit 10/15/ Robert Paulette September wastewater luncheon , Deposit 10/15/ Jennifer Hill September wastewater luncheon , Total Joint NMIC Inc 14, , Joint Reconciliation Deposit 10/30/ RMSAWWA reconciliation of Joint Operator Traini... 1, , Total Joint Reconciliation 1, , Page 26

71 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Membership Committee Inc Deposit 01/14/ Eric Pierce 1 x RMWEA membership Deposit 01/14/ Eric Pierce 2 x RMWEA membership Deposit 01/15/ Victoria Dowdy 1 x RMWEA membership Deposit 01/16/2015 EFT WEF Membership Dues WEF Payment for Dec 1, , Deposit 01/20/ Craig Hibbard 1 x RMWEA membership , Deposit 01/21/ Michael Hecker 1 x RMWEA membership , Deposit 01/21/ Nancy Luzadder 6 x RMWEA membership , Deposit 01/22/ Kevin Feeley 7 x RMWEA membership , Deposit 01/28/ Kevin Feeley 1 x RMWEA membership , Deposit 02/04/ Jane Gowing 1 x RMWEA membership , Deposit 02/11/ Simon Stokes 1 x RMWEA membership , Deposit 02/17/ William Hoyt 1 x RMWEA membership , Deposit 02/18/2015 EFT WEF Membership Dues January membership from WEF 2, , Deposit 02/19/ Lisa Holcomb 2 x RMWEA membership , Deposit 03/02/ Roger Shultz 2 x RMWEA membership , Deposit 03/03/ Cooper Best 1 x RMWEA membership , Deposit 03/05/ Jennifer Ferrando 1 x RMWEA membership , Deposit 03/16/ Sundhar Srinivasan 1 x RMWEA membership , Deposit 03/19/ V-5226 Misco Water 1 x RMWEA membership , Deposit 03/23/ Melissa Mimna 1 x RMWEA membership , Deposit 03/24/ WEF Membership Dues March membership 1, , Deposit 04/01/ Ted Beck 1 x RMWEA Membership , Deposit 04/16/ Trent Cherry 1 x RMWEA membership , Deposit 04/16/ Trent Cherry 1 x RMWEA membership , Deposit 04/16/ Trent Cherry 1 x RMWEA membership , Deposit 04/22/ Colin Dupre 1 x RMWEA membership , Deposit 04/23/2015 EFT WEF March Membership 2, , Deposit 04/29/ Kristin Rowan 1 x RMWEA membership , Deposit 05/18/2015 EFT WEF Membership Dues May membership dues 1, , Deposit 06/02/ Jeff Clarkson 2 x RMWEA membership , Deposit 06/16/ Amanda Rasmussen 1 x RMWEA membership , Deposit 06/22/ Scott Perry 1 x RMWEA membership , Deposit 06/25/ WEF June WEFMembership dues 1, , Deposit 06/26/ Kevin Feeley 1 x RMWEA membership , Deposit 06/29/ Helen Peterson 2 x RMWEA membership , Deposit 07/06/ Scott McDonald 1 x RMWEA membership , Deposit 07/07/ Richard MacAlpine 1 x RMWEA membership , Deposit 07/09/ Orren West 2 x RMWEA membership , Deposit 07/13/ Christina Sednek RMWEA Membership , Deposit 07/20/ Scott Heibel RMWEA membership , Deposit 07/20/ Brandon Bernard RMWEA membership , Deposit 07/21/ Sean Cooney RMWEA membership , Deposit 07/21/ WEF July Membership 1, , Deposit 08/04/ Mitch Costanzo RMWEA membership , Deposit 08/05/ Sean Shirvan RMWEA membership , Deposit 08/18/ Barb Lilley RMWEA Membership , Deposit 08/19/ Jeremy McVey RMWEA membership , Deposit 08/19/ WEF August membership dues 1, , Page 27

72 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 08/21/ Emilia Geisert RMWEA Member , Deposit 08/21/ James Mallorey RMWEA Member , Deposit 08/21/ Donald Silar RMWEA Member , Deposit 08/26/ Mark Oberschmidt RMWEA membership , Deposit 09/11/ Zachary Stoll Student Membership , Deposit 09/17/ James McEwen RMWEA membership , Deposit 09/17/ WEF Sept membership dues 2, , Deposit 09/21/ Kevin Johnson 1 x RMWEA membership , Deposit 09/28/ Milton Saffry 1 x RMWEA Membership , Deposit 10/01/ John Noyes 1 x RMWEA Membership , Deposit 10/07/ Nicholas Tessmer 1 x RMWEA Membership , Deposit 10/07/ Joseph A. Elliott 1 x RMWEA Membership , Deposit 10/07/ Bob Pennington 1 x RMWEA Membership , Deposit 10/09/ Ted Warren 1 x RMWEA Membership , Deposit 10/12/ Paige Cybulski 1 x RMWEA Membership , Deposit 10/12/ Delbert Birk 1 x RMWEA Membership , Deposit 10/14/ Dustin Nelson 1 x RMWEA Membership , Deposit 10/14/ Byron Nelson 1 x RMWEA Membership , Deposit 10/14/ Jeff Whitman 7 x RMWEA Membership , Deposit 10/15/ Metro Wastewater 3 x RMWEA members , Deposit 10/26/ Al Baker RMWEA membership , Deposit 10/26/ Julia Tinetti RMWEA membership , Deposit 10/26/ Al Baker RMWEA membership , Deposit 10/27/ Mike Scharp 2x RMWEA membership , Deposit 10/28/ Alicia Gilley 2x RMWEA membership , Deposit 11/02/ Vishal Patel RMWEA membership , Deposit 11/02/ Michael Folmer RMWEA membership , Deposit 11/02/ Hanna Anderson RMWEA membership , Deposit 11/02/ Zachary Stoll Student membership , Deposit 11/04/ Joseph Herrud RMWEA membership , Deposit 11/05/ Barrett Jensen RMWEA membership , Deposit 11/06/ WEF October Membership dues 1, , Deposit 11/09/ Coco Gordon RMWEA membership , Deposit 11/09/ Ramsey Hemaidan RMWEA membership , Deposit 11/10/ Tanya Bayha RMWEA membership , Deposit 11/11/ Arlisa Michael RMWEA Membership , Deposit 11/12/ John Ellsworth RMWEA membership , Deposit 11/12/ Jeff Wright RMWEA membership , Deposit 11/12/ Brandon Henderson RMWEA membership , Deposit 11/12/ Steve Jones RMWEA membership , Total Membership Committee Inc 21, , Page 28

73 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Ops Chall Inc Deposit 01/23/ JR Filanc Construction Sponsorship for the 2014 Golf Tourn... 2, , Deposit 02/26/ Teagan Johnson 1 x foursome, 8 mulligans, 1 x drink h , Deposit 02/26/ Wayne Ramey 2 x foursome, 16 mulligans 1, , Deposit 02/27/ Karen Reynolds 2 x golfers for the Ops Challenge tou , Deposit 03/06/ Tom Noel 1 x golfer, 1 x hole sponsor, 2 x mulli , Deposit 03/11/ Shane Mueller 1 x golfer Op Challenge golf tournam , Deposit 03/11/ Renea Rooks 1 x golfer Op Challenge golf tournam , Deposit 03/18/ Whitney Briggs 4 x golfer Op Challenge golf tournam... 1, , Deposit 03/18/ Stuart Nielson 1 x golf hole sponsor Op Challenge g , Deposit 03/18/ Mark Dennis 1 x golf hole sponsor Op Challenge g , Deposit 03/19/ Vickie Watkins 4 x golfers Op Challenge golf tourna , Deposit 03/19/ Vickie Watkins 4 x golfers Op Challenge golf tourna , Deposit 03/19/ Justin Whittaker Friend of Ops Challenge sponsorship 1, , Deposit 03/23/ Robert Anderson Ops Challenge 4 golfers , Deposit 03/26/ Sarah Reeves Ops Challenge 4 golfers + Friend of... 1, , Deposit 03/26/ Eric Faith Ops Challenge 4 golfers , Deposit 04/09/ Hach Company Ops Challenge Golf , Deposit 04/09/ Ferguson Enterprises Ops Challenge Golf , Deposit 04/09/ Glacier Construction Co., I... Ops Challenge Golf and sponsorships 1, , Deposit 04/09/ Municipal Treatment Ops Challenge Golf , Deposit 04/09/ St Vrain Sanitation District Ops Challenge Golf , Deposit 05/05/ Monte Menard 3 x Ops Challenge golfers , Deposit 05/06/ Kelly Dawson 1 x Friends of Ops Challenge 1, , Deposit 05/13/ Kelsey Baertschi 1 x golfer plus 2 mulligans , Deposit 06/12/ Tim Gordon Ops Challenge golf tournament , Deposit 06/12/ TW Associates Ops Challenge golf tournament hole , Deposit 06/12/ TW Associates Ops Challenge golf tournament 1, , Deposit 06/12/ Goble Sampson Ops Challenge golf tournament , Deposit 06/12/ Jim Mallorey Ops Challenge golf tournament , Deposit 06/12/ Brenna Durkin- Ops Challenge golf tournament 1, , Deposit 06/12/ Kevin Hill Ops Challenge golf tournament , Deposit 06/12/ Mary Jane Darkin Ops Challenge golf tournament , Deposit 06/12/ JVA, Incorporated Ops Challenge golf tournament , Deposit 06/12/ Timber Line Elect Ops Challenge golf tournament 1, , Deposit 06/12/ Stantec Ops Challenge golf tournament 1, , Deposit 06/12/ EAI West Inc. Ops Challenge golf tournament , Deposit 06/12/ ISI West Ops Challenge golf tournament , Deposit 06/12/ AmWest Controls Ops Challenge golf tournament , Deposit 06/12/ J.F. Sato & Associates Ops Challenge golf tournament , Deposit 06/12/ Municipal Valve Ops Challenge golf tournament 1, , Deposit 09/05/ ISI West Ops Challenge Sponsorship , Deposit 09/05/ Walker Process Equip Div/... Ops Challenge Sponsorship , Deposit 09/05/ Engineering America Ops Challenge Sponsorship , Deposit 09/05/ Mueller Company Ops Challenge Sponsorship , Total Ops Chall Inc 33, , Page 29

74 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Public Ed Inc Deposit 04/09/ Water Technology Group Student Design competition sponsor Deposit 04/10/ Haley Wallace Student Design Competition Sponsor Deposit 06/29/ roberts Water Technologies Student design competition sponsor Total Public Ed Inc PWO Inc Deposit 01/06/ Stoner Turner 1 x Red and Jerry's PWO Deposit 01/08/ Deborah Trusty 1 x Red and Jerry's PWO Deposit 01/12/ Greg Farmer 1 x Red and Jerry's PWO Deposit 01/13/ Sharron Wirtjes 1 x Red and Jerry's PWO Deposit 01/13/ Cathy Hall 2 x Red and Jerry's PWO Deposit 01/13/ Kevin McCormick 1 x Red and Jerry's PWO Deposit 01/14/ Eric Pierce 3 x members, 1 x non member Red a Deposit 01/14/ Eric Pierce 2 x non members Red and Jerry's P , Deposit 01/15/ Leonard Robb 1 x PWO Red and Jerry's , Deposit 01/15/ Victoria Dowdy 3 x PWO Red and Jerry's , Deposit 01/15/ Terry Tadlock 1 x PWO Red and Jerry's , Deposit 01/16/ Mike Green 1 x PWO Seminar Red and Jerry's , Deposit 01/16/ Rebecca Miller 1 x PWO Seminar Red and Jerry's , Deposit 01/20/ James Roche 1 x PWO Seminar Red and Jerry's , Deposit 01/20/ Craig Hibbard 2 x PWO Seminar Red and Jerry's , Deposit 01/20/ Andrew Carlberg 2 x PWO Seminar Red and Jerry's , Deposit 01/21/ Brian Pritekel 1 x PWO Seminar Red and Jerry's , Deposit 01/21/ Michael Hecker 4 x PWO Seminar Red and Jerry's , Deposit 01/21/ Mahendra Patel 1 x PWO Seminar Red and Jerry's , Deposit 01/21/ Nancy Luzadder 7 x PWO Seminar Red and Jerry's , Deposit 01/21/ Lee Gallegos 1 x PWO Seminar Red and Jerry's , Deposit 01/21/ Johnny L. Pinkston 1 x PWO Seminar Red and Jerry's , Deposit 01/21/ Karen Bish 1 x PWO Seminar Red and Jerry's , Deposit 01/22/ Kevin Feeley 7 x PWO Seminar Red and Jerry's , Deposit 01/22/ Diana Herrera 1 x PWO Seminar Red and Jerry's , Deposit 01/23/ Janann Anderson 2 x PWO Seminar Red and Jerry's , Deposit 01/25/ Agata Szantruczek 1 x PWO Seminar Red and Jerry's , Deposit 01/25/ A. Sandoval 1 x PWO Seminar Red and Jerry's , Deposit 01/26/ Bruce Joslin 1 x PWO seminar Red & Jerrys , Deposit 01/27/ Vince Heiken 1 x PWO Red & Jerrys seminar , Deposit 01/28/ Kevin Feeley 1 x PWO Red & Jerrys seminar , Deposit 01/28/ Diana Navarro 1 x PWO Red & Jerrys seminar , Deposit 01/28/ Renae Gettman 6 x PWO Red & Jerrys seminar , Deposit 01/29/ Gwen Lawrence 1 x PWO Red & Jerrys seminar , Deposit 02/02/ Lincoln Mueller 1 x PWO Red & Jerrys seminar , Deposit 02/04/ Jane Gowing 1 x PWO Red & Jerrys seminar , Deposit 02/04/ Tony Soto 1 x PWO Red & Jerrys seminar , Deposit 02/04/ Howard Law 1 x PWO Red & Jerrys seminar , Deposit 02/05/ Glenna Depperschmidt 2 x PWO Red & Jerrys seminar , Deposit 02/05/ Jack Standlee 1 x PWO Red & Jerrys seminar , Deposit 02/05/ michael Gibboni 2 x PWO Red & Jerrys seminar , Page 30

75 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 02/09/ Richard Henderson 1 x PWO Red and Jerry's , Deposit 02/09/ Dug Graham 1 x PWO Red and Jerry's , Deposit 02/10/ Al Baker 1 x PWO Red and Jerry's , Deposit 02/10/ John Wright 1 x PWO Red and Jerry's , Deposit 02/11/ Simon Stokes 3 x PWO Red and Jerry's , Deposit 02/12/ Greg Canada 4 x PWO Red and Jerry's , Deposit 02/13/ Jose' Velazquez 1 x PWO Red and Jerry's , Deposit 02/17/ William Hoyt 2 x PWO Red and Jerry's , Deposit 02/17/ Sherri Jones 1 x PWO Red and Jerry's , Deposit 02/18/ Scott McClurkin 1 x PWO Red and Jerry's , Deposit 02/23/ Jed Chambers 1 x PWO Red and Jerry's , Deposit 04/08/ Julie Smith 1 x Industrial Water PWO seminar , Deposit 04/09/ Paul Pigeon 1 x Industrial Water PWO seminar , Deposit 04/09/ Shannon Wirtjes 1 x Industrial Water PWO seminar , Deposit 04/09/ Bryan McCarty 1 x industrial PWO seminar , Deposit 04/10/ David Kurz 1 x industrial PWO seminar , Deposit 04/14/ Dmitriy Zinchenko 1 x Industrial PWO seminar , Deposit 04/14/ Angie Ripple 2 x Industrial PWO seminar , Deposit 04/16/ Trent Cherry 1 x Industrial PWO seminar , Deposit 04/16/ Trent Cherry 1 x Industrial PWO seminar , Deposit 04/16/ Trent Cherry 1 x Industrial PWO seminar , Deposit 04/17/ David Myers 1 x industrial WW PWO , Deposit 04/21/ Kevin Greer 1 x industrial WW PWO , Deposit 04/21/ Michelle Larson 1 X Industrial WW PWO , Deposit 04/22/ Colin Dupre 1 x industrial WW PWO , Deposit 04/22/ Joe Creaghe 1 x industrial WW PWO , Deposit 04/23/ Gwen Lawrence 1 x industrial WW PWO , Deposit 04/23/ Peter Romanyshyn 1 x industrial WW PWO , Deposit 04/23/ David Smoljan 1 x industrial WW PWO , Deposit 09/15/ Tim Good 2x Vail PWO Seminar , Deposit 09/15/ Leadville Sanitation District 1x Vail PWO Seminar , Deposit 09/17/ Cooper Best 2x Vail PWO Seminar , Deposit 09/21/ Kevin Johnson 3 x Vail PWO , Deposit 09/22/ Dennis Markham 1 x Vail PWO , Deposit 09/23/ Stanley Heinricy 2 x Vail PWO , Deposit 09/23/ Michael Poeckes 1 x Vail PWO , Deposit 09/23/ Stanley Heinricy 3 x Estes Park PWO , Deposit 09/28/ Gordon Whittaker 1 x Estes Park PWO , Deposit 09/28/ Milton Saffry 1 x Vail PWO , Deposit 09/29/ Kevin McCormick 1 x Vail PWO , Deposit 09/30/ Zach Dahlgren 1 x Estes Park PWO , Deposit 09/30/ Brian Waggoner 1 x Vail PWO , Deposit 09/30/ Marcelo Aguilar 1 x Estes Park PWO , Deposit 10/01/ Elvin Arrance 1 x Vail PWO , Deposit 10/01/ John Noyes 1 x Vail PWO , Deposit 10/01/ Edward Ford 6 x Estes Park PWO , Deposit 10/01/ Cuong Le 1 x Estes Park PWO , Deposit 10/05/ Galen Christopher 1 x Vail PWO , Deposit 10/06/ TImothy Drescher 1 x Vail PWO , Page 31

76 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Deposit 10/06/ Boyd Hanzon 1 x Vail PWO , Deposit 10/06/ Chase Knox 1 x Estes Park PWO , Deposit 10/07/ Daniel Wadas 1 x Estes Park PWO , Deposit 10/07/ Nicholas Tessmer 1 x Vail PWO , Deposit 10/07/ Joseph A. Elliott 3 x Estes Park PWO , Deposit 10/07/ Bob Pennington 1 x Vail PWO , Deposit 10/07/ Robert Picard 2 x Vail PWO , Deposit 10/08/ Mitch Offutt 1 x Estes Park PWO , Deposit 10/08/ Mahendra Patel 1 x Estes Park PWO , Deposit 10/09/ Anthony Tuka 1 x Estes Park PWO , Deposit 10/09/ Ted Warren 1 x Vail PWO , Deposit 10/12/ Delbert Birk 1 x Vail PWO , Deposit 10/13/ Steve Walker 1 x Vail PWO , Deposit 10/14/ Dustin Nelson 1 x Vail PWO , Deposit 10/14/ Byron Nelson 1 x Vail PWO , Deposit 10/14/ Siri Roman 1 x Vail PWO , Deposit 10/15/ Marc Hatfield Vail PWO seminar , Deposit 10/20/ John Burgess Estes Park Seminar , Deposit 10/30/ Theresa Miers Estes Park PWO seminar , Deposit 10/30/ South Fort Collins Sanitati... Estes Park PWO seminar x , Deposit 10/30/ Upper Thompson Sanitatio... Estes Park PWO seminar x , Deposit 11/12/ Jeff Wright Vail PWO seminar , Deposit 11/12/ Brandon Henderson Vail PWO seminar , Deposit 11/12/ Theresa Miers Vail PWO seminar , Deposit 11/12/ Schmueser Gordon Meyer,... 3 x Vail PWO seminar , Total PWO Inc 15, , Total Income 516, , Expense Annual Conf Exp Check 02/13/ Greg Woodward Annual conference planning breakfast Check 03/27/ City of Loveland Deposit for 2015 JAC Golf Tournament Credit Card... 04/02/2015 etouches contract for online registrations (first... 4, , Credit Card... 05/07/2015 etouches contract for online registrations (seco... 4, , Check 06/05/ Greg Woodward etouches training and JAC committe , Check 07/17/ SEH, Inc. refund for Bayard Yang , Check 07/30/ Jill Peterson JAC mailing , Check 07/30/ City of Gillette Refund for Diane Monahan , Check 08/22/ Ramey Environmental Co... JAC Golf Tournament , Check 08/22/ etouches Scanners for JAC conference , Check 08/22/ Triple S Party Rental Tent rental for JAC , Check 08/22/ Dueling Pianos Road Sho... JAC dinner entertainment 3, , Check 09/05/ City of Loveland 2015 JAC Golf Tournament Balance 5, , Check 09/05/ Triple S Party Rental Tent rental for JAC balance 1, , Check 09/05/ Andrew Andreatta JAC Door prizes 1, , Check 09/05/ Joe Tamburini JAC At A Glance Printing , Check 09/10/ Paradise Promotions JAC 2015 Volunteer Gifts 1, , Page 32

77 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Check 09/10/ Faust Media Services Conference Program , , Check 09/10/ etouches Scanners for JAC conference , Check 09/10/ Cottrell Printing Company JAC 2015 Sign Printing , Check 09/10/ SEH, Inc. refund for Arash Shahmansouri , Check 09/14/ Chad Pregracke JAC Opening Session Paid Speaker 4, , Check 09/15/ Ramey Environmental Co... JAC Golf Tournament 5, , Check 09/19/ Coomb Hopkins Badge inserts for JAC , Check 09/19/ Dueling Pianos Road Sho... JAC dinner entertainment - overtime , Check 09/19/ William Raatz Mountain Bike Event Expenses for J , Check 10/05/ Jill Peterson JAC mailing , Check 10/05/ Stephanie Elliott prizes for JAC dinner , Check 10/05/ Greg Farmer- Programming for JAC etouches 2, , Check 10/05/ Bill Peretti Badge holders for JAC , Check 10/05/ Creative Photographic Ser... Photographer JAC 2, , Check 10/14/ EJ JAC Golf drink cart sponsorship refund , Check 10/14/ Greg Woodward JAC Dinner and planning lunch , Credit Card... 10/23/2015 Viewhouse JAC reconciliation meeting , Check 10/30/ Great Events & TEAMS- JAC 2015 TEAMS contract 4, , Check 10/30/ AIA Corporation JAC 2015 tote bags 6, , Check 11/11/ Marco Carani JAC 2015 refund - $30 cancellation fee , Check 11/11/ Embassy Suites - Loveland Joint Annual Conference - Conf , , Credit Card... 11/12/2015 Amazon ipad2 for JAC contest , Check 11/27/ Five Star Club Rental JAC golf club rentals , Total Annual Conf Exp 185, , Awards Exp Check 08/22/ EWB-USA Donation to Engineers Without Borde Check 08/22/ Colorado Foundation for... Donation to CO Foundation for Water Check 08/22/ Colorado Foundation for... Donation to CO Foundation for Water Check 08/22/ WERF WERF Donation from Garney Constr Check 08/22/ WildEarth Guardians Donation to WildEarth Guardians fro Check 08/22/ Crest Craft of RI 100 SSSSS shovels 1, , Check 08/22/ Crest Craft of RI 50 golden manhole award pins , Check 09/10/ A-1 Custom Trophies 2015 JAC Awards for RMWEA , Total Awards Exp 2, , Biosolids Exp Check 01/28/ Scherr Advertising 2015 Colorado Farm Show Check 07/17/ Spectrum Audio and Visual sound system rental for Biosolids se , Check 09/05/ Colordo Farm Show Booth Fee (Biosolids) , Credit Card... 11/12/2015 Balistreri Farms Inc. Biosolids seminar food and venue 3, , Total Biosolids Exp 5, , Page 33

78 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Biosolids Land Appliers Exp Check 03/08/ ABC Biosolids Land Appliers - Annual Me Check 07/09/ ABC Biosolids Land Appliers Certification Total Biosolids Land Appliers Exp Collection Systems Exp Check 08/07/ Zach Collins Collection System Committee giveaw Total Collection Systems Exp Credit Card Exp - Service Chrg Credit Card... 01/02/2015 PayPal PayPal Fee - September Credit Card... 02/02/2015 PayPal PayPal Fee - September Credit Card... 03/02/2015 PayPal PayPal Fee - September Credit Card... 04/02/2015 PayPal PayPal Fee - September Credit Card... 05/07/2015 Wells Fargo EXECUTIVE COMMITTEE: CREDIT Credit Card... 06/02/2015 PayPal PayPal Fee - September Credit Card... 06/08/2015 Wells Fargo EXECUTIVE COMMITTEE: CREDIT Credit Card... 06/08/2015 Wells Fargo EXECUTIVE COMMITTEE: CREDIT Credit Card... 07/08/2015 Wells Fargo EXECUTIVE COMMITTEE: CREDIT Credit Card... 07/08/2015 Wells Fargo EXECUTIVE COMMITTEE: CREDIT Credit Card... 07/12/2015 Wells Fargo EXECUTIVE COMMITTEE: CREDIT Credit Card... 08/10/2015 Wells Fargo EXECUTIVE COMMITTEE: CREDIT Credit Card... 08/13/2015 PayPal PayPal Fee - September Credit Card... 09/02/2015 PayPal PayPal Fee - September Credit Card... 10/02/2015 PayPal PayPal Fee - September Check 10/08/2015 Wells Fargo Service Charge Credit Card... 11/02/2015 PayPal PayPal Fee - September Total Credit Card Exp - Service Chrg Delegate Expense Check 05/08/ Ramey Environmental Co... Junior Delegate WEFMAX Expenses 1, , Check 06/05/ Greg Woodward WEFMAX Delegate expenses 1, , Check 10/14/ Greg Woodward WEFTEC Delegate expenses 2, , Check 11/11/ Ramey Environmental Co... Jeff Rabas WEFTEC expenses as Jr... 2, , Total Delegate Expense 6, , Electronic Training Exp. Check 01/26/ OCPO- 360Water Batch TU Renewal Check 01/26/ Water Outstanding payment - 2nd Quarter , Check 02/13/ Water Q online training courses , Check 03/27/ Greg Farmer- Security certificate renewal , Total Electronic Training Exp. 1, , Page 34

79 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Executive Committee Exp Check 01/09/ Bill Peretti Exec Cmte Coffee - January Check 01/09/ Ceila Rethamel Exec Breakfast Jan 2015 Mtg Check 01/26/ Joe Tamburini RMWEA Treasurer Stipend + Confer Check 02/10/ Innovations in Training Winter Planning meeting training , Check 02/23/ Joe Tamburini RMWEA Treasurer Stipend + Confer , Credit Card... 03/02/2015 Eurest JGB Lunch - August , Credit Card... 03/04/2015 Ale House FAB lunch bill , Check 03/05/ Tye Jordan WEFMAX flight to Norfolk, VA , Check 03/06/ Edyta Stec-Uddin Drinks for Nov. JGB meeting , Check 03/08/ Edyta Stec-Uddin Lunches for March JGB meeting , Check 03/08/ Jeff Berlin Fruit basket to Ceila Rethamel for ge , Check 04/03/ Edyta Stec-Uddin Lunches for April JGB meeting , Check 04/03/ Edyta Stec-Uddin Donuts for April EC meeting , Check 04/08/2015 Service Charge , Check 05/07/ Winter Park Mountain Lodge Summer Planning Meeting Deposit 1, , Check 05/08/ Etai's Catering May JGB meeting lunches , Credit Card... 05/08/2015 Dunkin Donuts May EC meeting donuts , Check 05/08/ Tye Jordan VOID: donuts for may meeting , Check 05/08/ William Raatz Exec Cmte Coffee - May , Check 05/19/2015 Harland Check & Deposit... New Checks with expedited shipping , Credit Card... 05/25/2015 Staples Treasurer supplies , Check 05/26/ Jeff Berlin WEFMAX Expenses to Coeur d'alene , Check 05/26/ Tye Jordan WEFMAX expenses (airfare already r , Check 05/26/ US Bank Flight to Quebec City for WEFMAX , Credit Card... 05/26/2015 FRAUD CHARGE - Gordo... FRAUD CHARGE - Gordon Bugg 3, , Credit Card... 05/28/2015 FRAUD CHARGE - Alaska... FRAUD CHARGE - Alaska Air , Credit Card... 05/28/2015 FRAUD CHARGE - Alaska... FRAUD CHARGE - Alaska Air , Credit Card... 05/28/2015 FRAUD CHARGE - Alaska... FRAUD CHARGE - Alaska Air , Credit Card... 05/29/2015 FRAUD CHARGE - Renais... FRAUD CHARGE - Renaissance Hot , Credit Card... 06/01/2015 FRAUD CHARGE - Renais... FRAUD CHARGE - Renaissance Hot , Credit Card... 06/01/2015 FRAUD CHARGE - Renais... FRAUD CHARGE - Renaissance Hot... 1, , Credit Card... 06/01/2015 FRAUD CHARGE - Renais... FRAUD CHARGE - Renaissance Hot... 1, , Credit Card... 06/01/2015 FRAUD CHARGE - Renais... FRAUD CHARGE - Renaissance Hot , Credit Card... 06/01/2015 FRAUD CHARGE - Nation... FRAUD CHARGE - National Kidney , Check 06/05/ Etai's Catering June JGB meeting lunches , Check 06/05/ Edyta Stec-Uddin Gift for Tye Jordan , Check 06/05/ Bill Peretti Exec Cmte donuts Jun , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge -3, , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge -1, , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge -1, , Credit Card... 06/09/2015 RMWEA Credit for Fraud Charge , Check 06/28/ Joe Tamburini WEFMAX Quebec City expenses , Page 35

80 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Check 06/28/ WEF Airfare for A. Bacigainpa for student... 1, , Check 06/29/ Vail Cascade WEFMAX Deposit , Check 07/09/ Winter Park Mountain Lodge Summer Planning Meeting Payment 2, , Check 07/09/ Winter Park Mountain Lodge Summer Planning Meeting Balance d , Check 07/30/ South Adams County Buzzers for toilet bowl trivia , Check 07/30/ Jill Peterson NMIC attendance at summer plannin , Check 08/07/ TEAMS TEAMS services from Jan through J... 2, , Check 08/07/ Edyta Stec-Uddin Etai's catering for Aug JGB lunches , Check 08/07/ Ceila Rethamel Aug EC meeting food , Check 08/07/ Jeff Berlin coffee for Aug EC meeting , Check 08/24/ SACWSD Buzzers for toilet bowl trivia contest 1, , Check 09/10/ Jenny Hartfelder WEF representative gifts , Check 09/10/ Scudder Press WEFMAX Postcard printing , Check 09/16/ Edyta Stec-Uddin WEFMAX Postcard printing , Check 09/19/ Joe Tamburini Dinner with WEF Reps at JAC , Check 09/19/ Jeff Berlin Outgoing President Gift at JAC , Check 10/05/ Stantec Shipping Gift to Rick Warner , Credit Card... 10/22/2015 Mickey's Top Sirloin FAB Audit Meeting - Jeff Berlin, Edyt , Credit Card... 10/30/2015 Colorado Department of St... File report for the State of Colorado , Credit Card... 11/02/2015 Dae Gee Korean BBQ budget planning meeting , Check 11/06/ Bill Peretti Nov EC meeting donuts , Check 11/11/ Jeff Berlin Nov EC meeting coffee , Check 11/11/ AWRA Colorado Section Student Networking Event table spon , Credit Card... 11/12/2015 Water for People Donation in honor of Martha Hahn 1, , Total Executive Committee Exp 20, , Historian Exp Check 01/23/ Apogee Publications 2015 RMWEA Calendar - publication... 5, , Total Historian Exp 5, , Innovative Wastewater Exp Check 04/03/ Liam Cavanaugh Innovative Wastewater Technology C Check 07/09/ etouches Scanners for summer planning meeti Check 07/09/ Cody Charnas Speaker gifts for the Innovative WW , Check 07/09/ TEAMS TUs for the Innovative WW Seminar , Check 07/09/ Edyta Stec-Uddin Gift, food and TU certificates for Inno , Check 07/09/ Tim Scott Speaker expenses for Innovative W , Check 07/17/ Liam Cavanaugh Innovative Wastewater Technology s , Check 07/17/ Edyta Stec-Uddin Etai's catering for innovative WW se , Check 07/17/ Edyta Stec-Uddin drinks and snacks for the innovative , Check 07/30/ Jeff Moeller 2 nights hotel for innovative ww semi , Check 07/30/ OCPO- Innovative WW seminar TUs , Total Innovative Wastewater Exp 3, , Page 36

81 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Insurance Check 04/06/ Great American Insurance... Executive Committee Exp for Insuran Check 08/22/ Andersen Insurance Group D&O Liability Insurance - premium in... 1, , Total Insurance 2, , Joint Committee Reconciliation Check 04/03/ RMSAWWA Reconcilliation for , , Check 06/29/ Keystone Resort Keystone JAC 2019 Deposit 16, , Total Joint Committee Reconciliation 30, , Joint CSU student exp Check 02/13/ Emilie Abbott CSU Stdnt Chptr Mtg - 2nd Mtg Expe Check 04/09/ Emilie Abbott CSU Stdnt Chptr Mtg - Speaker Even Check 05/06/ Emilie Abbott CSU Stdnt Chptr Mtg - Speaker Even Total Joint CSU student exp Joint CU student exp Check 01/14/ Ashlyn Norberg Student Conference food for Nov and Check 10/30/ Haley Goddard CU Student Chapter expenses Check 10/30/ Nicollette Laroco CU Student chapter field trip Check 11/27/ Katie McQuie CU chapter meeting food Total Joint CU student exp Joint Fundamentals Exp Credit Card... 01/23/2015 Grace Coach Lines Buses for Fundamentals School Fiel... 1, , Check 02/10/ Bud Spillman Fundamentals course expenses , Check 03/05/ TEAMS TEAMs contract for Fundamentals sc... 8, , Check 04/09/ Millenium Harvest House Fundamentals School banquet food,... 28, , Check 08/22/ Best Western Plus Jan Fundamentals School deposit 3, , Total Joint Fundamentals Exp 41, , Joint Int/Adv Exp Check 01/09/ OCPO- Intermediate/Advanced School Traini Credit Card... 03/03/2015 Arrow Stage Lines Buses for Intermediate and Advance... 2, , Credit Card... 03/15/2015 Fed Ex Kinko's Joint Leadville Brochure Printing Cost , Check 04/16/ Plaza Hotel Corp Invoice for I/A Conference Hotel 40, , Check 05/06/ Great Events & TEAMS- I/A Conference contract 17, , Check 06/28/ Best Western Plus March Intermediate and Advanced S... 1, , Check 06/28/ Jeff Rabas I/A Course Honorarium , Check 06/28/ Wayne Ramey I/A Course Honorarium , Check 06/28/ Steve Frank I/A Course Honorarium , Check 06/28/ Ron Schuyler I/A Course Honorarium , Check 06/28/ Gayle Lammers I/A Course Honorarium , Check 07/12/ Josh Baile Int & Adv Operator Training School H , Check 07/12/ Kevin Linder Int & Adv Operator Training School H , Check 07/12/ Scott Andrews Int & Adv Operator Training School H , Page 37

82 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Check 07/12/ Sidney Innerebner- Int & Adv Operator Training School H , Check 07/12/ Patricia Nelson Int & Adv Operator Training School H , Check 07/12/ Gary Parham Int & Adv Operator Training School H , Check 07/12/ John McWilliams Int & Adv Operator Training School H , Check 07/12/ Laura Travis Int & Adv Operator Training School H , Check 07/12/ Rick Allen Int & Adv Operator Training School H , Check 07/12/ Wayne Cass Int & Adv Operator Training School H , Check 07/12/ Blair Corning Int & Adv Operator Training School H , Check 07/12/ Kim Evczich Int & Adv Operator Training School H , Check 07/12/ Mary Fabisiak Int & Adv Operator Training School H , Check 07/12/ Dave Lewis Int & Adv Operator Training School H , Check 07/12/ Randy Martinez Int & Adv Operator Training School H , Check 07/12/ Michael Richard Int & Adv Operator Training School H , Check 07/12/ Roger Shafer Int & Adv Operator Training School H , Check 11/27/ Best Western Plus Mar I/A School deposit 5, , Total Joint Int/Adv Exp 71, , Joint Leadville School Exp. Check 07/17/ Jim Medlock Honorarium for Leadville school and Credit Card... 07/18/2015 Fed Ex Office Joint Leadville Brochure Printing Cost 5, , Credit Card... 07/26/2015 Columbine Inn Leadville School Final Invoice 2, , Check 07/30/ William Raatz Honorarium for Leadville school , Check 07/30/ Michael Richard leadville School Honorarium , Check 07/30/ Jim Medlock Leadville school gift cards and thank... 1, , Check 07/30/ Jim Medlock Leadville school printer ink and paper , Check 08/22/ Colorado Mountain College Joint Leadville School Expenses , , Check 09/10/ Town of Rock River Refund for Leadville school duplicate , Total Joint Leadville School Exp. 30, , Joint NM tech student exp Check 07/30/ Cassandra Sanchez NM Tech panelist gifts Check 10/05/ Cassandra Sanchez Panel gifts and food for panel discus Total Joint NM tech student exp Joint NMIC Exp Check 02/10/ Jennifer Hill Winter Planning meeting expenses f Check 03/20/ New Mexico Water Conser... Water Festival Donation Credit Card... 04/23/2015 Tango Cafe NM Spring Workshop Downpayment... 1, , Credit Card... 05/01/2015 Tango Cafe NM Spring Workshop Balance on food 2, , Check 05/06/ Jennifer Hill NMIC Spring Workshop Social Event 1, , Check 05/06/ Great Events & TEAMS- NM Spring Workshop contract 1, , Credit Card... 05/24/2015 Courtyard by Marriott, Albu... May 29 NMIC Luncheon , Check 10/05/ Sarah Tuite Aug Wastewater lunch , Check 10/30/ Sarah Tuite October NMIC meeting , Total Joint NMIC Exp 8, , Page 38

83 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Joint St. Chapter Coord. Exp Check 02/26/ Patricia Colberg UW winning student design competiti... 1, , Check 07/30/ Aldo Pinon-Villarreal Student Chapter Fresh Ideas Winner , Check 10/14/ Jojo La student design competition expenses , Total Joint St. Chapter Coord. Exp 1, , Joint UNM Student Chapter Check 02/26/ Savannah Martinez Winter Planning Meeting expenses, Check 02/26/ Nedra Murphy Winter Planning Meeting expenses, Check 07/13/ Johanna Phillips Summer planning meeting expenses , Check 07/17/ Sara Rojas-Briceno Summer planning meeting travel for , Total Joint UNM Student Chapter 1, , Lab Practices Exp Check 08/07/ Kevin Feeley Lab Practices Committee Winter Soc Total Lab Practices Exp Membership Committee Exp Check 01/02/ eseesky Inc Membership Giveaways - Toilet USBs 8, , Deposit 01/28/ Renae Gettman 2 x RMWEA membership , Deposit 01/28/ Patrick Bachmann 1 x RMWEA membership , Check 04/03/ Ceila Rethamel Membership committee meeting food , Check 04/09/ Mountain Screen Impressi... Membership welcome hats 5, , Credit Card... 04/09/2015 Ale House Membership appreciation night 1, , Credit Card... 05/11/2015 4Imprint Conference Sweatshirts 1, , Check 05/26/ Ceila Rethamel Membership committee meeting food , Check 08/22/ Vieth Consulting Membership database and webhosting , Check 08/22/ Vieth Consulting Membership database and webhosting 2, , Check 09/10/ Vieth Consulting Membership database maintenance , Check 09/19/ Ceila Rethamel JAC Meet and Greet raffle gifts and s , Total Membership Committee Exp 18, , NM Memb. Committee Expenses Check 09/05/ Sarah Tuite NMIC Membership meeting expenses Total NM Memb. Committee Expenses Page 39

84 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Ops Chall Exp Check 05/06/ Chong Woo OPS Challenge planning event food Check 05/26/ Todd Creek Golf Club 2015 Annual Ops Challenge Golf To... 8, , Check 06/05/ Stacey Walker- PWO OPS Challenge Utah Visit , Check 06/05/ John Wright Ops Challenge golf tournament gifts , Check 06/05/ WEF Ops Challenge team registration , Check 06/28/ Brian Pritekel OPS Challenge Airfare for team of , Check 06/28/ Greg Farmer- Ops Challenge golf tournament gifts 1, , Check 08/22/ Greg Farmer- Ops Challenge TUs , Check 09/05/ Stacey Walker- Ops Challenge Competition lunch , Check 09/05/ Greg Farmer- Ops Challenge Competition breakfast , Check 10/05/ Kelsey Gedge Ops Challenge Expenses , Check 10/05/ City of Englewood Ops Challenge WEFTEC Reception 3, , Check 10/14/ Paul Gaetano Ops Challenge Expenses , Check 10/14/ Matthew Duncan Ops Challenge Expenses , Check 10/14/ Kacie Allard Ops Challenge Expenses , Check 10/14/ Kimberly Cowan Ops Challenge Expenses , Check 10/14/ Brian Pritekel Ops Challenge Expenses , Check 10/14/ City of Englewood Ops Challenge team travel expenses 3, , Check 10/14/ Orren West Ops Challenge Expenses , Check 10/14/ Lance Wenholz Ops Challenge Expenses , Check 10/14/ Colorado Springs Utilities TEAM 2 Ops Challenge Team expen... 7, , Check 10/20/2015 Lance Wenholz Ops Challenge Expenses , Check 10/30/ John Wright Ops Challenge WEFTEC parking , Check 11/11/ Michael Muro Ops challenge expenses , Check 11/27/ Todd Creek Golf Club 2016 Annual Ops Challenge Golf To... 5, , Total Ops Chall Exp 34, , Paid Staff Exp. (CPA) Check 10/05/ Gary Kring 2014 Tax Preparation 1, , Total Paid Staff Exp. (CPA) 1, , Paid Treasurer's Fee Check 03/20/ Joe Tamburini RMWEA Treasurer Stipend + Confer Check 04/09/ Joe Tamburini RMWEA Treasurer Stipend + Confer Check 05/07/ Joe Tamburini RMWEA Treasurer Stipend + Confer , Check 05/07/ Jeff Rabas VOID: , Check 06/28/ Joe Tamburini RMWEA Treasurer Stipend + Confer , Check 07/12/ Joe Tamburini July Treasurer Stipend , Check 08/24/ Joe Tamburini Aug Treasurer Stipend , Check 09/10/ Joe Tamburini Treasurer Stipend September , Check 10/15/ Joe Tamburini October treasurer stipend , Check 11/11/ Joe Tamburini November treasurer stipend , Total Paid Treasurer's Fee 3, , Page 40

85 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Public Ed Exp Credit Card... 05/02/2015 Panera Bread Breakfast at the student design comp Check 06/05/ Sean McNally SJWP New Mexico 1st Place Junior Check 06/05/ Richard Walker Student Design Competition 2nd Pla Check 06/05/ Anthony Archuleta Student Design Competition 1st Plac Check 06/05/ Kaylee Dunnigan Student Design Competition 2nd Pla Check 06/05/ Liam Foster Student Design Competition 1st Plac Check 06/05/ Hannah Fischer Student Design Competition 2nd Pla Check 06/05/ Emhyr Subramanian Student Design Competition 1st Plac Check 06/05/ Katelynn Salmon Student Design Competition 2nd Pla Check 06/05/ Cady Eaton Student Design Competition 1st Plac Check 06/05/ Noelle Harris Student Design Competition 2nd Pla Check 06/05/ Shelby Schainost Student Design Competition 1st Plac Check 06/05/ Brent Riley Student Design Competition 2nd Pla Credit Card... 06/16/2015 All-Sport Trophies, Inc. Student design competition awards Check 06/28/ Jojo La Student design competition trophy Check 07/09/ WEF Airfare for A. Stockholm Jr. Water Pri... 1, , Check 07/10/ Sean McNally SJWP New Mexico 1st Place Junior , Check 07/10/ Richard Walker Student Design Competition 2nd Pla , Check 07/10/ Anthony Archuleta Student Design Competition 1st Plac , Check 07/10/ Kaylee Dunnigan Student Design Competition 2nd Pla , Check 07/10/ Liam Foster Student Design Competition 1st Plac , Check 07/10/ Hannah Fischer Student Design Competition 2nd Pla , Check 07/10/ Emhyr Subramanian Student Design Competition 1st Plac , Check 07/10/ Katelynn Salmon Student Design Competition 2nd Pla , Check 07/10/ Cady Eaton Student Design Competition 1st Plac , Check 07/10/ Noelle Harris Student Design Competition 2nd Pla , Check 07/10/ Shelby Schainost Student Design Competition 1st Plac , Check 07/10/ Brent Riley Student Design Competition 2nd Pla , Check 08/22/ Jojo La Student design competition food and , Total Public Ed Exp 5, , PWO Exp Check 02/26/ Brenna Durkin- Red and Jerry's PWO seminar expen... 5, , Credit Card... 04/23/2015 Colorado School Of Mines Student Conference - Joint Booth (R , Check 05/06/ Julie Smith Industrial PWO TUs , Credit Card... 05/14/2015 Colorado School Of Mines... Student Conference - Joint Booth (R , Check 06/05/ Julie Smith Greeley PWO TUs , Check 06/28/ Steve Hettinger Greeley PWO Seminar Supplies , Check 06/28/ City of Greeley PWO Seminar - Greeley (room rental) , Check 06/28/ Catering By Kenny's Greeley PWO Seminar Food 1, , Check 06/28/ Evergreen Lodge Vail PWO Seminar deposit , Check 10/05/ Julie Smith Estes Park PWO TUs , Credit Card... 10/13/2015 The Estes Park Resort Estes Park PWO seminar pre-payment 2, , Check 10/30/ Debbie Taylor- PWO - Estes Park , Credit Card... 10/30/2015 Evergreen Lodge Deposit for October 2013 Vail PWO... 1, , Page 41

86 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Check 10/30/ Eagle River Water and Sa... Vail PWO Raffle and Postage , Credit Card... 11/05/2015 Estes Park Resort Estes Park PWO seminar final paym , Total PWO Exp 11, , Reconciliation Discrepancies General Jou... 03/09/2015 Balance Adjustment Deposit 06/12/2015 xxxx Bank Error Bank thought $12,912 was deposited... -1, Total Reconciliation Discrepancies Safety Exp Check 03/06/ Brian O'Malley Safety and Security survey postage Check 04/03/ Brian O'Malley Safety and Security meeting at CSU Credit Card... 05/01/2015 QDoba Mexican Grill Food for meeting in CO Springs Check 10/14/ Brian O'Malley Safety award mailing Total Safety Exp Scholarship Exp Check 09/05/ Katherine Sheppard Campman Scholarship , , Check 09/05/ Ronnie Victor Campman Scholarship , , Check 09/05/ Ashia Shakira Ajani Bill Martin Scholarship , , Check 09/05/ Adrianna Nicolay Bill Martin Scholarship , , Total Scholarship Exp 10, , Website Information Exp Credit Card... 01/19/2015 CalendarWiz, LLC Online Calendar Renewal - Calendar Check 01/28/ Littleton Englewood WWTP Ops Challenge Golf Tournament Mail Check 06/05/ Greg Farmer- Greg Farmer's In-Kind Services 2, , Total Website Information Exp 2, , WEF Research Check 06/05/ WERF WERF Donation Total WEF Research WEFTEC Check 01/14/ Douglas Sullivan WEFTEC WEF Heroes Award General Jou... 01/14/2015 Douglas Sullivan For CHK 5538 voided on 02/08/2015 2, , Check 01/28/ City of Boulder Douglas Sullivan water heroes award... 2, , General Jou... 02/08/2015 R Douglas Sullivan Reverse of GJE -- For CHK 5538 voi... -2, , Page 42

87 Rocky Mountain Water Environment Association 11/29/15 Profit & Loss Detail Accrual Basis January 1 through November 29, 2015 Type Date Num Name Memo Amount Balance Check 10/14/ Brian O'Malley WEFTEC Assistance 1, , Check 10/28/ Brenna Durkin- WEFTEC Assistance 1, , Total WEFTEC 5, , Total Expense 514, , Net Income 2, , Page 43

88 Appendix C: Risk Registry and Reserve Fund Calculations

89 RMWEA Risk Register 1= good 5= bad Number Risk Source of the risk Consequence of the risk Likelihood Consequence Ways to mitigate Responsible Party Operating Fund Reserve Fund $ 120,000 1 Cancelled events (JAC/NMIC/GJ/Operator school) Act of god, Weather, ER, Non participation Refunding registrations, hotel expenses, and potentially travel. If ER is outside the area: possibly partial refunding of registration/hotel/rooms 1 4 Terms and conditions in Events center contract, Terms and conditions in registration packet, Identify the refund policy for attendees, Keep a log of what fees are non refundable and have reserve funds available to cover those costs President and Treasurer Registration refund, non refundable items (TEAMS, Golf Tourney). Cost of largest event (JAC) and only half the amount. No hotel refund because considered a personal expense. $ 76,000 2 Under attended events 3 Accident at a conference 4 Loss of sponsors 5 Loss of exhibitors 6 Membership loss 7 Loss of volunteers or burnout of existing volunteers 8 IT breach 9 Mismanagement of funds Poor timing, No interest, Lack of/poor publication Facility set up failures, Fire, Health/heart attack, Negligence Lack of value, Poor economic conditions Lack of value, Poor economic conditions Mismanagement of funds, Competition w/other organizations, Utility priorities change, Unhappy members Too much administrative burden, Changes in priorities, Not providing benefit Stolen treasurer/secretary laptop, Database/PayPal hacked Loss of membership, Overspending, IT breach, Theft, Embezzlement Loss of money, Bad reputation Being sued, Death, Bankruptcy (or large payout of funds) 3 3 Better advertising and communication! 3 4 Less revenue (especially for events) 3 3 Less revenue (especially for events) Lower attendance because of a perceived decrease in value. Less revenue, Organization failure (impact operations of the organization), Bad reputation Reduced ability to offer services and resources, Have to higher staff to offset volunteers Loss of membership information, Being sued, Bad reputation, Impact operations of the organization Bankrupt (or large quantities of money gone), No events, Loss of membership Proper insurance, Hire EMT services at conference, First aid kit for smaller events Set up a reserve fund, Survey sponsors after events for helpful criticism Set up a reserve fund, Survey exhibitors after events for helpful criticism Show value to exhibitors through marketing Improve outreach to groups especially under represented groups, Generational outreach for the Future of Water, New values and vision Appreciate and validate existing volunteers, spread the load, reach out and welcome new volunteers, Support and allow ownership of decisions operating with companies who have secure privacy/security, diversify fund locations, using FDIC accounts and companies, good electronic security Oversight, QA/QC of contracts, QA/QC of checking Event Coordinator Event Coordinator Event Coordinator Event Coordinator and JGB Membership Chair Executive Board Treasurer President, Vice President, and Treasurer X X X X consider identity protection insurance Consider Operation Challenge and JAC, which has more sponsors. Assumes Operation Challenge sponsors cover 40% of their income 20% of what we get from exhibitors (event with most exhibitors, JAC) $ $ 20,000 24, Change in relationship with RMSAWWA Relationship between RMS/RMWEA goes south, Driven by national directives, Unknown Loss of membership, Restructure of joint committees and activities, Larger financial burden, Increase in operating costs 2 5 co visioning, maintaining relationships, open/respect/mutual respective communication, Executive Board X 11 Liability arising from Student from class makes a claim that training caused claim RMWEA provide a damage improper training Lawsuit, with financial impacts; Loss of reputation 1 3 Consider liability waivers, use experienced/knowledgeable trainers. State QA/QC from TU's, liability languages for presentations Event Coordinator X 12 Defamation or libel claim Publication on website, Print magazine, or Electronic newsletter Lawsuit, with financial impacts; Loss of reputation 1 3 Edit publications carefully, QA/QC Publication Committee X 13 Work place related If we have paid staff and claims, such as unfair employment action is needed. treatment, discrimination Volunteers or staff claiming or wrongful termination. sexual harassment Lawsuit and financial impacts 1 2 Have employment contracts reviewed by attorney, interview well, and provide adequate oversight and guidance. Handouts for moderators and new officers Executive Board X 14 Insufficient Insurance Coverage lack of understanding coverage under or over coverage lawsuits from claims, Bankruptcy 3 5 Higher a broker or insurance agent who specializes with nonprofit organizations Treasurer X Updated 8/31/2016

90 TOTAL AMOUNT IN RESERVE FUND $ 120,000 Number Risk Reserve Fund Reserve Fund 1 Cancelled events (JAC/NMIC/GJ/Operator school) Registration refund, non refundable items (TEAMS, Golf Tourney). Cost of largest event (JAC) and only half the amount. No hotel refund because considered a personal expense. $ 76,000 Conf. Exp Conf. Exp 2009 $ 127, $ 64, $ 103, $ 4, $ 191, $ 2015 $ 186, $ 56,457 Average $ 152,221 $ 31,225 1/2 the cost (rounded) $ 76,000 non refundable items TEAMS accounted for in Conf. Exp Golf Tourney accounted for in Conf. Exp 4 Loss of sponsors Consider Operation Challenge and JAC, which has more sponsors. Assumes Operation Challenge sponsors cover 40% of their income $ 20,000 Income Ops Income JAC 2014 $ 9,050 3 donations at $2500 each 2015 $ 9,350 $ 16,500 4 donations at $1000 each 2016 $ 9,300 $ 16,500 6 donations at $500 each Average $ 9,233 $ 16,500 $2000 (lanyards) 40% amount $ 3,693 TOTAL TOTAL rounded $ 20,193 $ 20,000 5 Loss of exhibitors 20% of what we get from exhibitors (event with most exhibitors, JAC) $ 24,000 exhibitors for JAC 110 cost/exhibit $ 1,100 Total $ 121,000 20% amount $ 24,000 Updated 08/31/2016

91 Appendix D: Certificate of Authority

92

93

94 Appendix E: Inventory of RMWEA Property

95 Rocky Mountain Water Environment Association Inventory of RMWEA Property 1. Computer, bag, mouse 2. RMWEA banner 3. RMWEA booth setup 4. Toilet bowl buzzers Updated: October 2016