Civic Intelligence

Earthplace the Nature Discovery Center Inc.

990 • Fiscal year 2014 • EIN 06-0740523

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 22, 2015

10 Woodside LaneWestport, CT 06880

(203) 557-4400

Siviq Scores

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

Liabilities / Assets

50th percentile

0.11x

Higher debt load relative to assets than 50% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

63rd percentile

0.21x

Higher debt load relative to revenue than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

17th percentile

-13%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$81,882

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

19th percentile

-5.5%

Faster asset growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

70th percentile

15%

Faster revenue growth than 70% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$3,392,163

Down $195,816 (-5.5%) from 2013

Net Assets

Down

$3,023,296

Down $229,254 (-7.0%) from 2013

Liabilities

Up

$368,867

Up $33,438 (+10.0%) from 2013

Revenue

Up

$1,736,156

Up $228,699 (+15%) from 2013

Expenses

Up

$1,965,410

Up $174,591 (+9.7%) from 2013

Net Income

Up

-$229,254

Up $54,108 (+19%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,796,711Liabilities 2011: $714,854Net Assets 2011: $4,081,8572011Assets 2012: $3,866,841Liabilities 2012: $283,672Net Assets 2012: $3,583,1692012Assets 2013: $3,587,979Liabilities 2013: $335,429Net Assets 2013: $3,252,5502013Assets 2014: $3,392,163Liabilities 2014: $368,867Net Assets 2014: $3,023,2962014Assets 2015: $3,251,718Liabilities 2015: $386,596Net Assets 2015: $2,865,1222015Assets 2016: $3,360,572Liabilities 2016: $567,134Net Assets 2016: $2,793,4382016Assets 2017: $3,381,176Liabilities 2017: $740,707Net Assets 2017: $2,640,4692017Assets 2018: $3,577,161Liabilities 2018: $937,031Net Assets 2018: $2,640,1302018Assets 2019: $3,348,774Liabilities 2019: $952,582Net Assets 2019: $2,396,1922019Assets 2020: $2,949,740Liabilities 2020: $831,514Net Assets 2020: $2,118,2262020Assets 2021: $3,026,868Liabilities 2021: $924,977Net Assets 2021: $2,101,8912021Assets 2022: $3,617,059Liabilities 2022: $1,083,527Net Assets 2022: $2,533,5322022Assets 2023: $6,099,629Liabilities 2023: $1,112,692Net Assets 2023: $4,986,9372023Assets 2024: $7,711,333Liabilities 2024: $1,218,862Net Assets 2024: $6,492,4712024

Highlighted filing

2014

Assets$3,392,163
Liabilities$368,867
Net Assets$3,023,296

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,356,200Expenses 2011: $1,758,248Net Income 2011: -$402,0482011Expenses 2012: $1,727,6852012Revenue 2013: $1,507,457Expenses 2013: $1,790,819Net Income 2013: -$283,3622013Revenue 2014: $1,736,156Expenses 2014: $1,965,410Net Income 2014: -$229,2542014Revenue 2015: $2,061,486Expenses 2015: $2,219,660Net Income 2015: -$158,1742015Revenue 2016: $2,230,858Expenses 2016: $2,295,275Net Income 2016: -$64,4172016Revenue 2017: $2,230,372Expenses 2017: $2,425,838Net Income 2017: -$195,4662017Revenue 2018: $2,446,134Expenses 2018: $2,468,165Net Income 2018: -$22,0312018Revenue 2019: $2,603,328Expenses 2019: $2,816,329Net Income 2019: -$213,0012019Revenue 2020: $2,642,949Expenses 2020: $2,906,400Net Income 2020: -$263,4512020Revenue 2021: $2,634,204Expenses 2021: $2,594,333Net Income 2021: $39,8712021Revenue 2022: $3,825,424Expenses 2022: $3,212,398Net Income 2022: $613,0262022Revenue 2023: $6,150,801Expenses 2023: $3,704,015Net Income 2023: $2,446,7862023Revenue 2024: $5,176,267Expenses 2024: $3,771,020Net Income 2024: $1,405,2472024

Highlighted filing

2014

Revenue$1,736,156
Expenses$1,965,410
Net Income-$229,254
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 22, 2015
Return Version
2013v4.0
Gross Receipts
$1,744,347
Mission and Program Overview

Mission

Dedicated to nature discovery and environmental learning through education, conservation and science.

Dedicated to nature discovery and environmental learning through education, experience and action.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,367,078$2,272,197▼ $94,881
Cash and Non-Interest-Bearing Accounts$249,930$899,243▲ $649,313
Investments in Publicly Traded Securities$704,302--
Savings and Temporary Cash Investments$127,511--
Prepaid Expenses and Deferred Charges$17,645$27,014▲ $9,369
Accounts Receivable$18,123$26,600▲ $8,477
Total Assets$3,587,979$3,392,163▼ $195,816
Other Assets Total$103,390$167,109▲ $63,719
Liabilities
Deferred Revenue$235,751$255,494▲ $19,743
Accounts Payable and Accrued Expenses$92,078$105,773▲ $13,695
Other Liabilities$7,600$7,600→ $0
Total Liabilities$335,429$368,867▲ $33,438
Net Assets / Fund Balance
Unrestricted Net Assets$3,094,851$2,821,648▼ $273,203
Temporarily Rstr Net Assets$93,980$137,929▲ $43,949
Permanently Rstr Net Assets$63,719$63,719→ $0
Total Net Assets Fund Balance$3,252,550$3,023,296▼ $229,254
Total Liabilities and Net Assets / Fund Balance$3,587,979$3,392,163▼ $195,816

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,408,875$922,573$2,331,448
Other Land Buildings$31,312$965,509$996,821
Land$640,196-$640,196
Equipment$191,814$118,955$310,769

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$63,719-▲ $187$187$63,719
2012$70,309-▲ $405$6,995$63,719
2011$1,577,767-▲ $8,774$1,528,572$70,309
2010$1,770,173$104,619▲ $8,488$305,513$1,577,767
2009$2,126,427$288,516▲ $26,806$671,576$2,126,427
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony McdowellChief Executive OfficerFT$80,769$1,113$81,882

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$580,791
Program Service Revenue
$1,041,770
Investment Income
$6,056
Other Revenue
$107,539
All Other Contributions
$445,124
Change in Net Assets
$-229,254

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Boats and Planes1$25,000
Other Non Cash Contri Table1$7,200
Other Non Cash Contri Table1$2,000
Other Non Cash Contri Table1$610
Other Non Cash Contri Table1$550
Other Non Cash Contri Table1$225
Total Noncash Contributions6$35,585

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,736,156
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,191
Total Revenue per Audited Statements
$1,744,347
Total Revenue per Form 990
$1,736,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,322,626
Other Expenses$642,784
Total Fundraising Expense$182,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$864,599$108,948$90,484$1,064,031
Depreciation Depletion$186,772--$186,772
Fees for Services Other$76,154$18,363$7,640$102,157
Other Employee Benefits$78,121$7,414$10,261$95,796
Payroll Taxes$63,900$8,949$9,181$82,030
Current Officers, Directors, Trustees, and Key Employees$20,193$21,346$39,230$80,769
Occupancy$51,493$2,293$450$54,236
All Other Expenses$27,870$700$18,694$47,264
Insurance$31,439$1,544$302$33,285
Other Expenses$26,188$979$62$27,229
Travel$21,546$514$12$22,072
Conferences and Meetings$2,033$1,803$476$4,312
Total Functional Expenses$1,601,798$181,017$182,595$1,965,410

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,973,601
Expenses per Audited Statements$1,965,410
Total Expenses per Form 990$1,965,410
Expenses Not Reported on Form 990$8,191
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$65,825
Fundraising Direct Expenses$8,191
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$33,500$33,500-$33,500
Event 2$32,325$29,435$2,790$26,645
Total Events$65,825$62,935$8,191$54,744
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$7,600
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Earthplace is a membership organization

Form 990, Part VI, Section A, Line 7A

Members elect the board of trustees

Form 990, Part VI, Section B, Line 11

Form 990 was prepared by the organization's independent audit firm, reviewed in detail by the board treasurer and was provided to all members of the governing body for review prior to filing.

Form 990, Part VI, Section B, Line 12C

Policy mandates that such conflicts be reported to the board as they arise by a member of the board and/or staff. The board as a group will address and resolve any real or perceived conflicts. This is an on going process.

Form 990, Part VI, Section B, Line 15

The human resource committee recommends compensation levels based on conversations with area sister institutions regarding similar staff positions, reviews of job postings for similar positions and surveys of compensation rates published by various associations.

Form 990, Part VI, Section C, Line 19

All documents are available to the public upon request

Filing and Contact Details

Filer

EIN
06-0740523
Phone
2035574400

Signing Officer

Name
John M Rolleri
Title
Treasurer
Phone
2032277253
Signed
2015-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Mcdowell
Formed
1958
Legal Domicile
Ct
Voting Board Members
13
Independent Board Members
13
Employees
70
Volunteers
210

Preparer

Preparer
John J Visconti
Phone
2038652927
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The audit committee of the board of trustees assumes responsibility for oversight of the audit. This process has not changed from the prior year.

Financial Statement Notes

PART II, LINE 9:

22.143 acres of land was given to earthplace with the intent to preserve the land. The land is nonconforming for building sites as they are on wetlands and has conservation easements.

PART III, LINE 1A:

Collections include nature related diaroma, taxidermied mammal, bird, fish, reptile and amphibian specimens, egg and nest collections, rock and mineral collections which are all used in nature-related programming.

PART X, LINE 2:

Earthplace adheres to asc topic 740, income taxes. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon adoption of asc topic 740 and in subsequent periods. Management is not aware of any uncertain tax positions taken by earthplace as of that date.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special events expenses netted against fundraising revenue 8,191.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special events fundraising expenses netted against fundraising revenue 8,191.

Part II, Line 9

22.143 acres of land was given to earthplace with the intent to preserve the land. The land is noncomforming for building sites as it is on wetlands and has conservation easements.

Part III, Line 4

Collections include nature related diaroma, taxidermied mammal, bird, fish, reptile and amphibian specimens, egg and nest collections and rock and mineral collections, which are all used in nature related programming.

Raw XML AppendixShowing 400 of 599 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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IRS990/PayrollTaxesGrp/FundraisingAmt09181
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE HARBOR WATCH WATER QUALITY MONITORING PROGRAM WAS FOUNDED IN 1986. SINCE THEN, IT HAS GROWN TO INCLUDE TWO STATE CERTIFIED WATER QUALITY LABS, THREE RESEARCH VESSELS, AND AN AWARD WINNING REPUTATION. ITS FIELD AND LAB WORK FOLLOWS EPA APPROVED QUALITY ASSURANCE PROJECT PLANS. THE GOAL OF HARBOR WATCH IS TO: PROVIDE THE PEOPLE OF CONNECTICUT WITH THE DATA, KNOWLEDGE, AND FIELD EXPERTISE NECESSARY TO SAFEGUARD OUR WATERWAYS, EDUCATE OUR COMMUNITIES ABOUT WATERSHED ISSUES, AND TRAIN VOLUNTEERS AND STUDENT INTERNS THROUGH HANDS-ON RESEARCH. HARBOR WATCH HAS STEADILY EXPANDED ITS GEOGRAPHY FROM NORWALK AND WESPORT TO THE PEQUONNOCK RIVER IN BRIDGEPORT AND HOLLY POND IN STAMFORD.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0288649
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt073721
IRS990/ProgSrvcAccomActy3Grp/Desc0EARTHPLACE NATURE DISCOVERY AND ENVIRONMENTAL EDUCATION PROGRAMS OFFER INNOVATIVE, CURRICULUM-BASED EXPERIENTIAL LEARNING TO A WIDE SPECTRUM OF STUDENTS AND ADULTS. STAFFED BY TWO FULL-TIME NATURALISTS AND PART-TIME ANIMAL TECHNICIANS, PROGRAMS DRAW FROM OUTDOOR RAPTOR EXHIBITS, OUR INDOOR NATURE MUSEUM, A 74 ACRE NATURE SANCTUARY, AND TWO LIVE ANIMAL EXHIBITS. THE 14 BIRDS OF PREY ARE REGULATED BY THE US FISH AND WILDLIFE SERVICE AND THE MAMMALS ARE REGULATED BY THE USDA. EARTHPLACE HOSTS ELEMENTARY SCHOOL GROUPS, A SUMMER CAMP, MIDDLE SCHOOL "JUNIOR STAFF" PROGRAMS, HIGH SCHOOL INTERNS, ADULT EDUCATION PROGRAMS AMOUNG A VARIETY OF VOLUNTEER OPPORTUNITIES FOR ALL AGES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0516119
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0353376
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PART III, 4D- PROGRAM RELATED EXPENSES NOT ALLOCATED TO 3 LARGEST PROGRAMS.
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IRS990/PYBenefitsPaidToMembersAmt00
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.71$1.22$6.49$5.18$3.77$1.41
2023Detailed filing. Detailed filing data is available for this year.$6.10$1.11$4.99$6.15$3.70$2.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$1.08$2.53$3.83$3.21$0.61
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.92$2.10$2.63$2.59$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.83$2.12$2.64$2.91$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.95$2.40$2.60$2.82$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$0.94$2.64$2.45$2.47$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$0.74$2.64$2.23$2.43$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.36$0.57$2.79$2.23$2.30$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.25$0.39$2.87$2.06$2.22$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.39$0.37$3.02$1.74$1.97$0.23
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.59$0.34$3.25$1.51$1.79$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.28$3.58$1.73
2011Summary only. Only limited summary data is available for this year.$4.80$0.71$4.08$1.36$1.76$0.40