Civic Intelligence

Connecticut Forest and Park Association Incorporated

990 • Fiscal year 2019 • EIN 06-0613430

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 30, 2020

16 Meriden RoadRockfall, CT 06481

(860) 346-2372

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

31st percentile

0.04x

Higher debt load relative to assets than 31% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.22x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

16th percentile

-14%

Higher net margin than 16% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$107,633

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

62nd percentile

7.1%

Faster asset growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-4.1%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,539,225

Up $365,829 (+7.1%) from 2018

Net Assets

Up

$5,311,760

Up $399,154 (+8.1%) from 2018

Liabilities

Down

$227,465

Down $33,325 (-13%) from 2018

Revenue

Down

$1,017,851

Down $44,065 (-4.1%) from 2018

Expenses

Down

$1,162,378

Down $80,630 (-6.5%) from 2018

Net Income

Up

-$144,527

Up $36,565 (+20%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $6,239,334Liabilities 2010: $460,530Net Assets 2010: $5,778,8042010Assets 2011: $6,180,853Liabilities 2011: $434,484Net Assets 2011: $5,746,3692011Assets 2012: $6,036,643Liabilities 2012: $420,454Net Assets 2012: $5,616,1892012Assets 2013: $6,334,966Liabilities 2013: $405,420Net Assets 2013: $5,929,5462013Assets 2014: $5,772,130Liabilities 2014: $419,515Net Assets 2014: $5,352,6152014Assets 2015: $5,498,979Liabilities 2015: $370,635Net Assets 2015: $5,128,3442015Assets 2016: $5,333,936Liabilities 2016: $326,683Net Assets 2016: $5,007,2532016Assets 2017: $5,931,583Liabilities 2017: $422,547Net Assets 2017: $5,509,0362017Assets 2018: $5,173,396Liabilities 2018: $260,790Net Assets 2018: $4,912,6062018Assets 2019: $5,539,225Liabilities 2019: $227,465Net Assets 2019: $5,311,7602019Assets 2020: $7,192,547Liabilities 2020: $48,050Net Assets 2020: $7,144,4972020Assets 2021: $7,920,430Liabilities 2021: $40,768Net Assets 2021: $7,879,6622021Assets 2022: $7,206,672Liabilities 2022: $75,563Net Assets 2022: $7,131,1092022Assets 2023: $7,711,016Liabilities 2023: $106,824Net Assets 2023: $7,604,1922023Assets 2024: $8,105,990Liabilities 2024: $123,033Net Assets 2024: $7,982,9572024

Highlighted filing

2019

Assets$5,539,225
Liabilities$227,465
Net Assets$5,311,760

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $715,348Expenses 2010: $900,829Net Income 2010: -$185,4812010Revenue 2011: $1,054,197Expenses 2011: $1,012,976Net Income 2011: $41,2212011Revenue 2012: $978,615Expenses 2012: $1,309,688Net Income 2012: -$331,0732012Revenue 2013: $1,661,148Expenses 2013: $1,221,206Net Income 2013: $439,9422013Revenue 2014: $956,024Expenses 2014: $1,252,065Net Income 2014: -$296,0412014Revenue 2015: $1,239,956Expenses 2015: $1,334,182Net Income 2015: -$94,2262015Revenue 2016: $1,167,576Expenses 2016: $1,373,269Net Income 2016: -$205,6932016Revenue 2017: $1,692,105Expenses 2017: $1,570,951Net Income 2017: $121,1542017Revenue 2018: $1,061,916Expenses 2018: $1,243,008Net Income 2018: -$181,0922018Revenue 2019: $1,017,851Expenses 2019: $1,162,378Net Income 2019: -$144,5272019Revenue 2020: $2,244,039Expenses 2020: $1,012,484Net Income 2020: $1,231,5552020Revenue 2021: $1,377,110Expenses 2021: $1,172,519Net Income 2021: $204,5912021Revenue 2022: $1,678,829Expenses 2022: $1,306,684Net Income 2022: $372,1452022Revenue 2023: $1,289,344Expenses 2023: $1,378,912Net Income 2023: -$89,5682023Revenue 2024: $1,456,399Expenses 2024: $1,500,201Net Income 2024: -$43,8022024

Highlighted filing

2019

Revenue$1,017,851
Expenses$1,162,378
Net Income-$144,527
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 30, 2020
Return Version
2019v5.0
Gross Receipts
$1,256,296
Mission and Program Overview

Mission

The connecticut forest and park assoc (cfpa) protects forests, parks, walking trails and open spaces for future generations be connecting people to the land. Cfpa directly involves individuals and families, educators, community leaders and volunteers to enhance and defend ct's rich natural heritage.

The connecticut forest and park association (cfpa) protects forests, parks, walking trails and open spaces for future generations connecting people to the land. Cfpa directly involves individuals and families, educators, community leaders and volunteers to enhance and defend ct's rich natural heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,286,581$3,662,039▲ $375,458
Land, Buildings, and Equipment, Net$299,120$285,010▼ $14,110
Cash and Non-Interest-Bearing Accounts$148,051$117,880▼ $30,171
Inventories for Sale or Use$30,923$30,711▼ $212
Pledges and Grants Receivable$10,979$23,172▲ $12,193
Prepaid Expenses and Deferred Charges$14,706$15,713▲ $1,007
Total Assets$5,173,396$5,539,225▲ $365,829
Other Assets Total$1,383,036$1,404,700▲ $21,664
Liabilities
Other Liabilities$249,979$212,627▼ $37,352
Accounts Payable and Accrued Expenses$10,811$14,838▲ $4,027
Total Liabilities$260,790$227,465▼ $33,325
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,437,479$2,837,381▲ $399,902
Net Assets With Donor Restrictions$2,475,127$2,474,379▼ $748
Total Net Assets Fund Balance$4,912,606$5,311,760▲ $399,154
Total Liabilities and Net Assets / Fund Balance$5,173,396$5,539,225▲ $365,829

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$202,989$467,316$670,305
Equipment$2,021$98,955$100,976
Land$80,000-$80,000
Other Assets Org$197,974--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,206,726---$1,206,726
2018$1,248,726--$42,000$1,206,726
2017$1,248,726---$1,248,726
2016$1,248,726---$1,248,726
2015$1,248,726---$1,248,726
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric HammerlingExecutive DiFT$103,493$4,140$107,633

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$789,288
Program Service Revenue
$100,938
Investment Income
$127,625
Other Revenue
$0
All Other Contributions
$433,144
Change in Net Assets
$-144,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,017,851
Revenue Not Reported on Form 990
$543,681
Total Revenue per Audited Statements
$1,561,532
Total Revenue per Form 990
$1,017,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$638,003
Other Expenses$524,375
Total Fundraising Expense$88,739
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$324,247$37,839$58,340$420,426
All Other Expenses$95,407$5,976$19,955$121,338
Current Officers, Directors, Trustees, and Key Employees$94,179$9,314-$103,493
Other Employee Benefits$62,061$6,391$2,556$71,008
Payroll Taxes$34,737$3,876$4,463$43,076
Office Expenses$36,263$1,511$896$38,670
Fees for Services Legal$23,643$2,338-$25,981
Other Expenses$20,291$2,007-$22,298
Fees for Services Lobbying$19,625--$19,625
Fees for Service Investment Mgmnt Fees-$18,955-$18,955
Depreciation Depletion$15,512$2,044$454$18,010
Travel$14,538$1,596$1,596$17,730
Insurance$15,940$1,576-$17,516
Fees for Services Accounting$8,278--$8,278
Information Technology$3,886$432$479$4,797
Total Functional Expenses$978,733$94,906$88,739$1,162,378

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,162,378
Total Expenses per Audited Statements$1,162,378
Total Expenses per Form 990$1,162,378
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$189,769
Accrued Pension$13,931
Accrued Wages$8,816
Sales Tax Payable$111
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Cfpa has members who pay membership dues

Form 990, Page 6, Part VI, Line 7A

Members are involved in the election of the directors. The directors then elect their officers.

Form 990, Page 6, Part VI, Line 7B

Regular meetings are held to discuss/approve decisions

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the executive director and board of directors. Once all questions have been resolved it is approved by the board and recorded in the minutes and filed with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Board members have been provided with handbooks that include the conflict of interest policy. This policy (adopted may 4, 2007) and others are reviewed with all new board members and existing board members that would like re-orientation. In addition, there is a conflict of interedt policy in the cfpa employee handbook that was last updated on february 6, 2012.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director was determined and is reviewed annually by the board of directors. The board consists of individuals with strong business experience as well as with other non-profits.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Connecticut Forest & Park Assoc
EIN
06-0613430
Phone
8603462372
Address
16 MERIDEN ROAD, ROCKFALL, CT 06481

Signing Officer

Name
Eric Hammerling
Title
Executive Director
Phone
8603462372
Signed
2020-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Hammerling
Formed
1895
Legal Domicile
Ct
Voting Board Members
17
Independent Board Members
17
Employees
12
Volunteers
250

Preparer

Firm
London & Company
Address
231 FARMINGTON AVE, FARMINGTON, CT 06032
Preparer
Robert London CPA
Phone
8606795290
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The connecticut forest and park association (cfpa) protects forests, parks, walking trails and open spaces for future generations connecting people to the land. Cfpa directly involves individuals and families, educators, community leaders and volunteers to enhance and defend ct's rich natural heritage.

Form 990, Page 2, Part III, Line 4D

Public policy - cfpa works with community leaders, legislators, and governmental agencies to help ensure strong environmental laws and sound public policies in connecticut.

Form 990, Part IX, Line 24E

Pass through grants 21,000 0 0 website 13,159 1,794 4,984 deferred compensation 12,272 1,213 0 telephone & utilities 11,315 1,119 0 development expenses 0 0 11,986 education expenses 11,448 0 0 postage and shipping 5,608 827 2,757 cost of publications sold 5,159 0 0 professional development 5,015 0 0 copier lease 3,933 411 228 bank fees 2,621 259 0 dues & subscriptions 2,600 257 0 payroll service 873 96 0 land expenses 404 0 0 total 95,407 5,976 19,955

Form 990, Part XI, Line 9

Change in split interest agreement 21,664

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Change in split interest agreements 21,664

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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9FORESTER
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/MissionDesc0THE CONNECTICUT FOREST AND PARK ASSOCIATION (CFPA) PROTECTS FORESTS, PARKS, WALKING TRAILS AND OPEN SPACES FOR FUTURE GENERATIONS CONNECTING PEOPLE TO THE LAND. CFPA DIRECTLY INVOLVES INDIVIDUALS AND FAMILIES, EDUCATORS, COMMUNITY LEADERS AND VOLUNTEERS TO ENHANCE AND DEFEND CT'S RICH NATURAL HERITAGE.
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06391
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt062061
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IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc2MATERIALS AND SUPPLIES
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IRS990/OtherExpensesGrp/ProgramServicesAmt093965
IRS990/OtherExpensesGrp/ProgramServicesAmt164615
IRS990/OtherExpensesGrp/ProgramServicesAmt251546
IRS990/OtherExpensesGrp/ProgramServicesAmt320291
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IRS990/OtherExpensesGrp/TotalAmt164615
IRS990/OtherExpensesGrp/TotalAmt252597
IRS990/OtherExpensesGrp/TotalAmt322298
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037839
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22889
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION AND PUBLICATIONS - CFPA EDUCATES TEACHERS AND THEIR STUDENTS ON USING THE OUTDOORS AS A CLASSROOM. CFPA ALSO PUBLISHES THE CONNECTICUT WALK BOOK AND CONNECTICUT WOODLANDS QUARTERLY MAGAZINE, AND HOSTS PROGRAM AND EVENT INFORMATION ONLINE AT WWW.CTWOODLANDS.ORG
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0249263
IRS990/ProgSrvcAccomActy3Grp/Desc0LAND CONSERVATION - CFPA OWNS PROPERTIES AND HOLDS EASEMENTS TO PROTECT THE CONSERVATION VALUES OF WORKING FORESTS AND LANDS THAT HOST WALKING TRAILS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0140938
IRS990/ProgSrvcAccomActy3Grp/GrantAmt058301
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0124632
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PUBLIC POLICY - CFPA WORKS WITH COMMUNITY LEADERS, LEGISLATORS, AND GOVERNMENTAL AGENCIES TO HELP ENSURE STRONG ENVIRONMENTAL LAWS AND SOUND PUBLIC POLICIES IN CONNECTICUT.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt040129
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt035609
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0834083
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0123740
IRS990/PYOtherExpensesAmt0570058
IRS990/PYProgramServiceRevenueAmt0104093
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IRS990/PYSalariesCompEmpBnftPaidAmt0672950
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.11$0.12$7.98$1.46$1.50$0.04
2023Detailed filing. Detailed filing data is available for this year.$7.71$0.11$7.60$1.29$1.38$0.09
2022Detailed filing. Detailed filing data is available for this year.$7.21$0.08$7.13$1.68$1.31$0.37
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$7.92$0.04$7.88$1.38$1.17$0.20
2020Detailed filing. Detailed filing data is available for this year.$7.19$0.05$7.14$2.24$1.01$1.23
2019Detailed filing. Detailed filing data is available for this year.$5.54$0.23$5.31$1.02$1.16$0.14
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.26$4.91$1.06$1.24$0.18
2017Detailed filing. Detailed filing data is available for this year.$5.93$0.42$5.51$1.69$1.57$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$0.33$5.01$1.17$1.37$0.21
2015Detailed filing. Detailed filing data is available for this year.$5.50$0.37$5.13$1.24$1.33$0.09
2014Detailed filing. Detailed filing data is available for this year.$5.77$0.42$5.35$0.96$1.25$0.30
2013Summary only. Only limited summary data is available for this year.$6.33$0.41$5.93$1.66$1.22$0.44
2012Summary only. Only limited summary data is available for this year.$6.04$0.42$5.62$0.98$1.31$0.33
2011Summary only. Only limited summary data is available for this year.$6.18$0.43$5.75$1.05$1.01$0.04
2010Summary only. Only limited summary data is available for this year.$6.24$0.46$5.78$0.72$0.90$0.19