Civic Intelligence

North Central Conservation District Inc.

990 • Fiscal year 2023 • EIN 06-0845763

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

24 Hyde AvenueVernon, CT 06066

(860) 875-3881

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.28x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

60th percentile

9.6%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

74th percentile

$65,743

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

3.7%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$869,124

Up $141,727 (+19%) from 2022

Net Assets

Up

$758,291

Up $41,261 (+5.8%) from 2022

Liabilities

Up

$110,833

Up $100,466 (+969%) from 2022

Revenue

Up

$395,155

Up $14,158 (+3.7%) from 2022

Expenses

Up

$357,392

Up $68,265 (+24%) from 2022

Net Income

Down

$37,763

Down $54,107 (-59%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $322,580Liabilities 2011: $31,390Net Assets 2011: $291,1902011Assets 2012: $286,905Liabilities 2012: $59,991Net Assets 2012: $226,9142012Assets 2013: $236,064Liabilities 2013: $50,206Net Assets 2013: $185,8582013Assets 2014: $210,873Liabilities 2014: $45,539Net Assets 2014: $165,3342014Assets 2015: $181,031Liabilities 2015: $27,374Net Assets 2015: $153,6572015Assets 2016: $222,293Liabilities 2016: $6,128Net Assets 2016: $216,1652016Assets 2017: $262,615Liabilities 2017: $9,368Net Assets 2017: $253,2472017Assets 2018: $341,442Liabilities 2018: $11,097Net Assets 2018: $330,3452018Assets 2019: $426,396Liabilities 2019: $9,604Net Assets 2019: $416,7922019Assets 2020: $582,846Liabilities 2020: $16,025Net Assets 2020: $566,8212020Assets 2021: $656,410Liabilities 2021: $21,915Net Assets 2021: $634,4952021Assets 2022: $727,397Liabilities 2022: $10,367Net Assets 2022: $717,0302022Assets 2023: $869,124Liabilities 2023: $110,833Net Assets 2023: $758,2912023Assets 2024: $906,005Liabilities 2024: $38,406Net Assets 2024: $867,5992024

Highlighted filing

2023

Assets$869,124
Liabilities$110,833
Net Assets$758,291

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $362,8142011Expenses 2012: $395,7272012Revenue 2013: $514,062Expenses 2013: $567,937Net Income 2013: -$53,8752013Revenue 2014: $374,775Expenses 2014: $411,052Net Income 2014: -$36,2772014Revenue 2015: $326,371Expenses 2015: $340,759Net Income 2015: -$14,3882015Revenue 2016: $391,526Expenses 2016: $324,255Net Income 2016: $67,2712016Revenue 2017: $336,264Expenses 2017: $310,685Net Income 2017: $25,5792017Revenue 2018: $404,627Expenses 2018: $331,614Net Income 2018: $73,0132018Revenue 2019: $562,461Expenses 2019: $477,947Net Income 2019: $84,5142019Revenue 2020: $542,953Expenses 2020: $385,254Net Income 2020: $157,6992020Revenue 2021: $341,003Expenses 2021: $305,597Net Income 2021: $35,4062021Revenue 2022: $380,997Expenses 2022: $289,127Net Income 2022: $91,8702022Revenue 2023: $395,155Expenses 2023: $357,392Net Income 2023: $37,7632023Revenue 2024: $676,166Expenses 2024: $584,477Net Income 2024: $91,6892024

Highlighted filing

2023

Revenue$395,155
Expenses$357,392
Net Income$37,763
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$395,155
Mission and Program Overview

Mission

To provide leadership and take initiatives for locally led conservation with the goal to protect soil, water and other natural resources of north central connecticut.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$517,123$642,554▲ $125,431
Investments in Publicly Traded Securities$138,648$150,400▲ $11,752
Savings and Temporary Cash Investments$67,244$67,669▲ $425
Pledges and Grants Receivable$2,470$5,596▲ $3,126
Accounts Receivable-$1,797-
Land, Buildings, and Equipment, Net$1,912$1,108▼ $804
Total Assets$727,397$869,124▲ $141,727
Liabilities
Grants Payable-$70,000-
Deferred Revenue$2,274$29,264▲ $26,990
Other Liabilities$8,026$11,569▲ $3,543
Accounts Payable and Accrued Expenses$67--
Total Liabilities$10,367$110,833▲ $100,466
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$637,570$678,175▲ $40,605
Net Assets With Donor Restrictions$79,460$80,116▲ $656
Total Net Assets Fund Balance$717,030$758,291▲ $41,261
Total Liabilities and Net Assets / Fund Balance$727,397$869,124▲ $141,727

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,108$18,998$20,106
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joanna ShapiroExecutive DiFT$65,743$65,743

Board Members and Trustees

NameTitle
John CollinsChairman
Jane SeymourVice Chair
Anthony PatelunasDirector
Bob DepietroDirector
Daniel CamerotaDirector
Harold EastwoodDirector
Michael MockoDirector
Robert MorraDirector
Linda MarinoSec/treasure
Revenue and Support

Revenue Composition

Contributions and Grants
$128,914
Program Service Revenue
$257,591
Investment Income
$8,650
Other Revenue
$0
All Other Contributions
$17
Change in Net Assets
$37,763
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$217,764
Other Expenses$139,628
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$175,322--$175,322
Other Employee Benefits$25,402--$25,402
Payroll Taxes$15,054--$15,054
Other Expenses$10,819--$10,819
Occupancy$9,044--$9,044
All Other Expenses$3,539--$3,539
Travel$3,027--$3,027
Fees for Services Accounting-$2,500-$2,500
Fees for Services Other$2,180--$2,180
Office Expenses$668$1,430-$2,098
Pension Plan Contributions$1,986--$1,986
Information Technology$1,260--$1,260
Depreciation Depletion$807--$807
Insurance$673--$673
Conferences and Meetings$347--$347
Advertising$175--$175
Total Functional Expenses$353,462$3,930$0$357,392
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$6,546
Fica Payable$1,557
Federal Tax Payable$1,197
Simple Ira Payable$723
State Income Tax Payable$553
State Unemployment Tax Payable$398
Medicare Payable$364
Ct Pfml$231
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

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

A copy of the return is emailed to the board members for their review prior to filing.

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

MONITORED BY THE BOARD.

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

All staff compensation is approved by the board on an annual basis.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
North Central Conservation
EIN
06-0845763
Phone
8608753881
Address
24 HYDE AVENUE, VERNON, CT 06066

Signing Officer

Name
Joanna Shapiro
Title
Executive Director
Phone
8608753881
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanna Shapiro
Formed
2003
Legal Domicile
Ct
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
45

Preparer

Firm
SHANE NAVRATIL & CO CPA'S
Address
20 WALNUT ST, WILLIMANTIC, CT 06226
Preparer
Michael Rubin
Phone
8604562297
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers serve on the board, assist with events, workshops and various projects.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt320000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt416500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0127603
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08330
IRS990/PYOtherExpensesAmt0126835
IRS990/PYProgramServiceRevenueAmt0245064
IRS990/PYRevenuesLessExpensesAmt091870
IRS990/PYSalariesCompEmpBnftPaidAmt0162292
IRS990/PYTotalExpensesAmt0289127
IRS990/PYTotalRevenueAmt0380997
IRS990/ReconcilationRevenueExpnssAmt037763
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0257591
IRS990/SavingsAndTempCashInvstGrp/BOYAmt067244
IRS990/SavingsAndTempCashInvstGrp/EOYAmt067669
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0128914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0127603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0129702
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0122940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0113260
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0622419
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08650
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08330
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03211
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06378
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06623
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt033192
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01573336
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94940
IRS990ScheduleA/PublicSupportPY170Pct00.94510
IRS990ScheduleA/PublicSupportTotal170Amt0622419
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0128914
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0127603
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0129702
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0122940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0113260
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0622419
IRS990ScheduleA/TotalSupportAmt0655611
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01108
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018998
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020106
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11557
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3723
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4553
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7231
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FICA PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FEDERAL TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SIMPLE IRA PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4STATE INCOME TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5STATE UNEMPLOYMENT TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6MEDICARE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7CT PFML
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01108
IRS990ScheduleD/TotalLiabilityAmt011569
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS SERVE ON THE BOARD, ASSIST WITH EVENTS, WORKSHOPS AND VARIOUS PROJECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE RETURN IS EMAILED TO THE BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MONITORED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL STAFF COMPENSATION IS APPROVED BY THE BOARD ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0727397
IRS990/TotalAssetsEOYAmt0869124
IRS990/TotalAssetsGrp/BOYAmt0727397
IRS990/TotalAssetsGrp/EOYAmt0869124
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0128914
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03930
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0353462
IRS990/TotalFunctionalExpensesGrp/TotalAmt0357392
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010367
IRS990/TotalLiabilitiesEOYAmt0110833
IRS990/TotalLiabilitiesGrp/BOYAmt010367
IRS990/TotalLiabilitiesGrp/EOYAmt0110833
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0717030
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0758291
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt056717
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt056717
IRS990/TotalProgramServiceExpensesAmt0353462
IRS990/TotalProgramServiceRevenueAmt0257591
IRS990/TotalReportableCompFromOrgAmt065743
IRS990/TotalRevenueGrp/ExclusionAmt08650
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0257591
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0395155
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0727397
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0869124
IRS990/TravelGrp/ProgramServicesAmt03027
IRS990/TravelGrp/TotalAmt03027
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt050 WESTWOOD DRIVE
IRS990/USAddress/CityNm0STURBRIDGE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001566
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0CONSERVECT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNA SHAPIRO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08608753881
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH CENTRAL CONSERVATION

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.06$0.38$8.68$6.76$5.84$0.92
2023Detailed filing. Detailed filing data is available for this year.$8.69$1.11$7.58$3.95$3.57$0.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.27$0.10$7.17$3.81$2.89$0.92
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.56$0.22$6.34$3.41$3.06$0.35
2020Detailed filing. Detailed filing data is available for this year.$5.83$0.16$5.67$5.43$3.85$1.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$0.10$4.17$5.62$4.78$0.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.11$3.30$4.05$3.32$0.73
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.09$2.53$3.36$3.11$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.06$2.16$3.92$3.24$0.67
2015Detailed filing. Detailed filing data is available for this year.$1.81$0.27$1.54$3.26$3.41$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.11$0.46$1.65$3.75$4.11$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.50$1.86$5.14$5.68$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$0.60$2.27$3.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.31$2.91$3.63