TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201411909349300626 - Submission: 2014-07-09 TIN: 53-0225129

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

WATER ENVIRONMENT FEDERATION

Employer identification number

53-0225129

Identifier	Return Reference	Explanation
	FORM 990, PART VI, SECTION A, LINE 4	WEF LOWERED THE NUMBER OF THE BOARD MEMBERS FROM 17 TO 15 THIS YEAR.
	FORM 990, PART VI, SECTION A, LINE 6	WEF HAS INDIVIDUAL AND CORPORATE MEMBERS.
	FORM 990, PART VI, SECTION A, LINE 7A	WEF OFFICERS ARE SELECTED BY A NOMINATING COMMITTEE AND RECOMMENDED TO THE HOUSE OF DELEGATES, WHICH APPROVES THE OFFICERS BY MAJORITY VOTE. TRUSTEES ARE NOMINATED BY THE PRESIDENT TO SERVE THREE-YEAR TERMS AND ARE CONFIRMED BY A MAJORITY VOTE OF THE HOUSE OF DELEGATES.
	FORM 990, PART VI, SECTION A, LINE 7B	ANY PROPOSED CHANGES TO WEF ARTICLES OF INCORPORATION OR CONSTITUTION AND BYLAWS MUST BE RECOMMENDED BY THE BOARD OF TRUSTEES BUT MUST ALSO BE RATIFIED BY A QUORUM OF VOTING MEMBERS.
	FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS DRAFTED BY WEF'S OUTSIDE ACCOUNTING FIRM WITH INFORMATION AND INPUT FROM WEF'S EXECUTIVE DIRECTOR AND ACCOUNTING SERVICES MANAGER. THE DRAFT FORM 990 IS REVIEWED BY WEF'S EXECUTIVE DIRECTOR AND PRESIDENT FOR ACCURACY. ONCE THE WEF MANAGEMENT TEAM HAS APPROVED THE DRAFT FORM 990, THE DOCUMENT IS SENT TO THE WEF OPERATIONS WORK GROUP, WHICH IS A BOARD OF TRUSTEES TASK FORCE, FOR ITS REVIEW. APPROVAL OF THE OPERATIONS WORK GROUP IS REQUIRED PRIOR TO SUBMITTING THE FORM 990 TO BOARD OF TRUSTEES FOR FINAL APPROVAL. ONCE THE BOARD OF TRUSTEES APPROVES THE FORM 990, IT IS THEN SUBMITTED TO THE INTERNAL REVENUE SERVICE.
	FORM 990, PART VI, SECTION B, LINE 12C	EACH NEW BOARD OF TRUSTEES IS ORIENTED ON WEF CONFLICT OF INTEREST POLICY. EVERY MEMBER SIGNS A CONFLICT OF INTEREST STATEMENT. AT THE BEGINNING OF EVERY BOARD MEETING, THE BOARD MEMBERS ARE REMINDED OF THEIR RESPONSIBILITY TO ACKNOWLEDGE CONFLICTS OF INTEREST WHEN THE AGENDA IS BEING REVIEWED. EACH MEMBER OF THE BOARD OF TRUSTEES IS REQUIRED TO DISCLOSE "OTHER INTERESTS" AS DEFINED IN THE POLICY, ANNUALLY, AND MORE FREQUENTLY IF OTHER INTERESTS ARISE. THE BOARD OR DELEGATED REPRESENTATIVES OF THE BOARD MUST DECIDE WHAT IF ANY CORRECTIVE MEASURES TO TAKE IN RESPONSE TO DISCLOSURES OF OTHER INTERESTS.
	FORM 990, PART VI, SECTION B, LINE 15	WEF PARTICIPATES IN SEVERAL SALARY SURVEYS IN THE WASHINGTON, D.C., AREA. SURVEYS AND DATA ARE RECEIVED AND REVIEWED TO MAKE COMPENSATION RECOMMENDATIONS. THE ED IS REVIEWED BY THE BOARD OF TRUSTEES. DATA FOR WEF KEY EMPLOYEES ARE REVIEWED BY ED, HR, AND LEADERSHIP STAFF.
	FORM 990, PART VI, SECTION C, LINE 19	WEF'S FINANCIAL INFORMATION IS AVAILABLE ON THE 990 AND POSTED ON THE INTERNET THROUGH INFORMATION SOURCES SUCH AS GUIDESTAR. WEF'S POLICY ALSO MAKES COPIES OF WEF'S DOCUMENTS AVAILABLE TO DIRECT REQUESTS MADE TO WEF AT ITS OFFICE. WEF'S CONSTITUTION AND BYLAWS ARE PRINTED ANNUALLY AS A "BOARD RESOURCE GUIDE". IN ADDITION, IT IS POSTED ON WEF'S WEBSITE IN A "MEMBER'S ONLY" SECTION. WEF VIEWS THESE DOCUMENTS AS PUBLIC DOCUMENTS AND WILL PROVIDE THEM TO ANY INTERESTED PARTY WHO SEEK THEM; HOWEVER, THERE HAVE BEEN VERY FEW REQUESTS.
AUDITED FINANCIAL STATEMENTS:	FORM 990 PART IV QUESTION 12 AND PART XI QUESTION 2B	THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED ANNUALLY IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS AS PART OF A CONSOLIDATED GROUP. SINCE THE ORGANIZATION OWNS 100% OF A FOR-PROFIT FOREIGN SUBSIDIARY, THE ORGANIZATION IS REQUIRED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES TO ISSUE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE STAND-ALONE AUDITED FINANCIAL STATEMENTS WERE NOT ISSUED FOR THE ORGANIZATION AS THE PARENT ENTITY. THE FOR-PROFIT FOREIGN ENTITY FILES FORM 5471 AS PART OF THE FORM 990-T.
		FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR

Identifier

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 4

WEF LOWERED THE NUMBER OF THE BOARD MEMBERS FROM 17 TO 15 THIS YEAR.

FORM 990, PART VI, SECTION A, LINE 6

WEF HAS INDIVIDUAL AND CORPORATE MEMBERS.

FORM 990, PART VI, SECTION A, LINE 7A

WEF OFFICERS ARE SELECTED BY A NOMINATING COMMITTEE AND RECOMMENDED TO THE HOUSE OF DELEGATES, WHICH APPROVES THE OFFICERS BY MAJORITY VOTE. TRUSTEES ARE NOMINATED BY THE PRESIDENT TO SERVE THREE-YEAR TERMS AND ARE CONFIRMED BY A MAJORITY VOTE OF THE HOUSE OF DELEGATES.

FORM 990, PART VI, SECTION A, LINE 7B

ANY PROPOSED CHANGES TO WEF ARTICLES OF INCORPORATION OR CONSTITUTION AND BYLAWS MUST BE RECOMMENDED BY THE BOARD OF TRUSTEES BUT MUST ALSO BE RATIFIED BY A QUORUM OF VOTING MEMBERS.

FORM 990, PART VI, SECTION B, LINE 11

THE FORM 990 IS DRAFTED BY WEF'S OUTSIDE ACCOUNTING FIRM WITH INFORMATION AND INPUT FROM WEF'S EXECUTIVE DIRECTOR AND ACCOUNTING SERVICES MANAGER. THE DRAFT FORM 990 IS REVIEWED BY WEF'S EXECUTIVE DIRECTOR AND PRESIDENT FOR ACCURACY. ONCE THE WEF MANAGEMENT TEAM HAS APPROVED THE DRAFT FORM 990, THE DOCUMENT IS SENT TO THE WEF OPERATIONS WORK GROUP, WHICH IS A BOARD OF TRUSTEES TASK FORCE, FOR ITS REVIEW. APPROVAL OF THE OPERATIONS WORK GROUP IS REQUIRED PRIOR TO SUBMITTING THE FORM 990 TO BOARD OF TRUSTEES FOR FINAL APPROVAL. ONCE THE BOARD OF TRUSTEES APPROVES THE FORM 990, IT IS THEN SUBMITTED TO THE INTERNAL REVENUE SERVICE.

FORM 990, PART VI, SECTION B, LINE 12C

EACH NEW BOARD OF TRUSTEES IS ORIENTED ON WEF CONFLICT OF INTEREST POLICY. EVERY MEMBER SIGNS A CONFLICT OF INTEREST STATEMENT. AT THE BEGINNING OF EVERY BOARD MEETING, THE BOARD MEMBERS ARE REMINDED OF THEIR RESPONSIBILITY TO ACKNOWLEDGE CONFLICTS OF INTEREST WHEN THE AGENDA IS BEING REVIEWED. EACH MEMBER OF THE BOARD OF TRUSTEES IS REQUIRED TO DISCLOSE "OTHER INTERESTS" AS DEFINED IN THE POLICY, ANNUALLY, AND MORE FREQUENTLY IF OTHER INTERESTS ARISE. THE BOARD OR DELEGATED REPRESENTATIVES OF THE BOARD MUST DECIDE WHAT IF ANY CORRECTIVE MEASURES TO TAKE IN RESPONSE TO DISCLOSURES OF OTHER INTERESTS.

FORM 990, PART VI, SECTION B, LINE 15

WEF PARTICIPATES IN SEVERAL SALARY SURVEYS IN THE WASHINGTON, D.C., AREA. SURVEYS AND DATA ARE RECEIVED AND REVIEWED TO MAKE COMPENSATION RECOMMENDATIONS. THE ED IS REVIEWED BY THE BOARD OF TRUSTEES. DATA FOR WEF KEY EMPLOYEES ARE REVIEWED BY ED, HR, AND LEADERSHIP STAFF.

FORM 990, PART VI, SECTION C, LINE 19

WEF'S FINANCIAL INFORMATION IS AVAILABLE ON THE 990 AND POSTED ON THE INTERNET THROUGH INFORMATION SOURCES SUCH AS GUIDESTAR. WEF'S POLICY ALSO MAKES COPIES OF WEF'S DOCUMENTS AVAILABLE TO DIRECT REQUESTS MADE TO WEF AT ITS OFFICE. WEF'S CONSTITUTION AND BYLAWS ARE PRINTED ANNUALLY AS A "BOARD RESOURCE GUIDE". IN ADDITION, IT IS POSTED ON WEF'S WEBSITE IN A "MEMBER'S ONLY" SECTION. WEF VIEWS THESE DOCUMENTS AS PUBLIC DOCUMENTS AND WILL PROVIDE THEM TO ANY INTERESTED PARTY WHO SEEK THEM; HOWEVER, THERE HAVE BEEN VERY FEW REQUESTS.

AUDITED FINANCIAL STATEMENTS:

FORM 990 PART IV QUESTION 12 AND PART XI QUESTION 2B

THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED ANNUALLY IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS AS PART OF A CONSOLIDATED GROUP. SINCE THE ORGANIZATION OWNS 100% OF A FOR-PROFIT FOREIGN SUBSIDIARY, THE ORGANIZATION IS REQUIRED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES TO ISSUE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE STAND-ALONE AUDITED FINANCIAL STATEMENTS WERE NOT ISSUED FOR THE ORGANIZATION AS THE PARENT ENTITY. THE FOR-PROFIT FOREIGN ENTITY FILES FORM 5471 AS PART OF THE FORM 990-T.

FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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