Civic Intelligence

Save Our Saluda

990 • Fiscal year 2023 • EIN 06-1839120

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Post Office Box 345Marietta, SC 29661

(864) 270-7629

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

38th percentile

-1.8%

Higher net margin than 38% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$96,072

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

35th percentile

-7.5%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

91st percentile

116%

Faster revenue growth than 91% of similar nonprofits.

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

Assets

Down

$73,321

Down $5,939 (-7.5%) from 2022

Net Assets

Down

$73,504

Down $5,756 (-7.3%) from 2022

Liabilities

Down

-$183

Down $183 from 2022

Revenue

Up

$323,188

Up $173,236 (+116%) from 2022

Expenses

Up

$328,945

Up $209,902 (+176%) from 2022

Net Income

Down

-$5,757

Down $36,666 (-119%) from 2022

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2011: $4,612Liabilities 2011: $02011Assets 2012: $5,002Liabilities 2012: $02012Assets 2013: $4,207Liabilities 2013: $02013Assets 2014: $4,267Liabilities 2014: $02014Assets 2015: $4,775Liabilities 2015: $02015Assets 2016: $9,116Liabilities 2016: $02016Assets 2017: $25,261Liabilities 2017: $0Net Assets 2017: $25,2612017Assets 2018: $14,280Liabilities 2018: $0Net Assets 2018: $14,2802018Assets 2019: $31,285Liabilities 2019: $02019Assets 2020: $93,970Liabilities 2020: $0Net Assets 2020: $93,9702020Assets 2021: $48,351Liabilities 2021: $0Net Assets 2021: $48,3512021Assets 2022: $79,260Liabilities 2022: $0Net Assets 2022: $79,2602022Assets 2023: $73,321Liabilities 2023: -$183Net Assets 2023: $73,5042023Assets 2024: $33,657Liabilities 2024: $571Net Assets 2024: $33,0862024

Highlighted filing

2023

Assets$73,321
Liabilities-$183
Net Assets$73,504

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $1,165Expenses 2011: $1,715Net Income 2011: -$5502011Revenue 2012: $3,744Expenses 2012: $1,534Net Income 2012: $2,2102012Revenue 2013: $380Expenses 2013: $1,175Net Income 2013: -$7952013Revenue 2014: $1,621Expenses 2014: $1,561Net Income 2014: $602014Revenue 2015: $1,421Expenses 2015: $913Net Income 2015: $5082015Revenue 2016: $11,494Expenses 2016: $7,153Net Income 2016: $4,3412016Revenue 2017: $29,117Expenses 2017: $13,023Net Income 2017: $16,0942017Revenue 2018: $78,465Expenses 2018: $89,446Net Income 2018: -$10,9812018Revenue 2019: $79,522Expenses 2019: $62,516Net Income 2019: $17,0062019Revenue 2020: $302,467Expenses 2020: $239,783Net Income 2020: $62,6842020Revenue 2021: $371,432Expenses 2021: $417,051Net Income 2021: -$45,6192021Revenue 2022: $149,952Expenses 2022: $119,043Net Income 2022: $30,9092022Revenue 2023: $323,188Expenses 2023: $328,945Net Income 2023: -$5,7572023Revenue 2024: $200,079Expenses 2024: $239,323Net Income 2024: -$39,2442024

Highlighted filing

2023

Revenue$323,188
Expenses$328,945
Net Income-$5,757
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$323,188
Mission and Program Overview

Mission

To Protect and Restore the Upper Saluda Watershed

To protect and restore the upper saluda watershed through education, community awareness, advocacy, and seeking solutions to threats to the saluda river and its tributaries

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$69,810$66,571▼ $3,239
Land, Buildings, and Equipment, Net$9,450$6,750▼ $2,700
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$79,260$73,321▼ $5,939
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$-183-
Total Liabilities$0$-183▼ $183
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$79,260$73,504▼ $5,756
Total Net Assets Fund Balance$79,260$73,504▼ $5,756
Total Liabilities and Net Assets / Fund Balance$79,260$73,321▼ $5,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,750$6,750$13,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie RuhlmanPresidentFT$96,072$96,072

Board Members and Trustees

NameTitle
Bill PowellDirector
Chris GregoryDirector
Clayton BurtonDirector
Frank HollemanDirector
Letitia ShortDirector
Peter van der HurkDirector
Kevin MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$323,188
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$102,606
Change in Net Assets
$-5,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$189,424
Salaries, Compensation, and Employee Benefits$96,072
Other Expenses$43,449
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$175,903--$175,903
Current Officers, Directors, Trustees, and Key Employees$96,072--$96,072
Fees for Services Management$32,501--$32,501
Grants to Domestic Orgs$13,521--$13,521
Depreciation Depletion-$2,700-$2,700
Insurance-$2,693-$2,693
Travel$2,277$217-$2,494
Fees for Services Accounting-$1,750-$1,750
Office Expenses-$163-$163
Information Technology-$76-$76
Other Expenses$317$52-$52
Interest-$33-$33
Total Functional Expenses$321,048$7,897$0$328,945
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

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

All decisions with a potential conflict of interest are discussed and approved by the Board.

Form 990, Part VI, Section B, Line 15A

Compensation for the Executive Director for watershed management services is determined under the terms of a grant from DHEC, which is approved by the Board for management and oversight of Section 319 Projects as per the terms of the grant agreement.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Save Our Saluda
EIN
06-1839120
Phone
8642707629
Address
Post Office Box 345, Marietta, SC 29661

Signing Officer

Name
Melanie Ruhlman
Title
Executive Director
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Ruhlman
Formed
2008
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
7
Employees
0
Volunteers
150

Preparer

Firm
Accounting For You LLC
Address
21 Hillandale Cir, Greenville, SC 29609
Preparer
Tamara Hannon CPA
Phone
8644190641
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Contribution to Other conservation efforts OTHER PROGRAM SERVICES 5: Direct Overhead & office expenses associated with below activities. Payment processing fees, office supplies, travel, Printing OTHER PROGRAM SERVICES 6: Project Management & Consulting on the below conservation initiatives

Form 990, Part XI, Line 9

Rounding = $1

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IRS990/ProgSrvcAccomActy2Grp/GrantAmt067527
IRS990/ProgSrvcAccomActy3Grp/Desc0Walker- North Saluda Streambank and Farm Road Stabilization Project: Streambank grading and installation of boulder toe rock (160 ft), Installation of three in-stream boulder j-hook structures, Streambank seeding and coir matting, Live staking, native bare roots, and plugs planted on streambank slopes, Containerized native trees and shrubs in planted riparian buffer, Two rock lined waterways constructed (2,625 ft2), Stabilized of farm access roads (~2,300 feet)
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt062476
IRS990/ProgSrvcAccomActy3Grp/GrantAmt062225
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0149162
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt017987
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt036917
IRS990/PYProgramServiceRevenueAmt0790
IRS990/PYRevenuesLessExpensesAmt030909
IRS990/PYSalariesCompEmpBnftPaidAmt064139
IRS990/PYTotalExpensesAmt0119043
IRS990/PYTotalRevenueAmt0149952
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-5757
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0323188
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0149162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0371432
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0302467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt079522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01225771
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.80570
IRS990ScheduleA/PublicSupportTotal170Amt0987594
IRS990ScheduleA/SubstantialContributorsTotAmt0238177
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0323188
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0149162
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0371432
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0302467
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt079522
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01225771
IRS990ScheduleA/TotalSupportAmt01225771
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt06750
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06750
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06750
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Walker
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Morgan
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Ledford
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt062225
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt154661
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt267527
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0seeding,materials,fencing,labor
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc1seeding,materials,labor
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc2seeding,materials,fencing,labor
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt21
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Fair Value
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1Fair Value
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc2Fair Value
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Contribution to Other conservation efforts OTHER PROGRAM SERVICES 5: Direct Overhead & office expenses associated with below activities. Payment processing fees, office supplies, travel, Printing OTHER PROGRAM SERVICES 6: Project Management & Consulting on the below conservation initiatives
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions with a potential conflict of interest are discussed and approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for the Executive Director for watershed management services is determined under the terms of a grant from DHEC, which is approved by the Board for management and oversight of Section 319 Projects as per the terms of the grant agreement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rounding = $1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt079260
IRS990/TotalAssetsEOYAmt073321
IRS990/TotalAssetsGrp/BOYAmt079260
IRS990/TotalAssetsGrp/EOYAmt073321
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0323188
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07897
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0321048
IRS990/TotalFunctionalExpensesGrp/TotalAmt0328945
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0-183
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0-183
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt079260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt073504
IRS990/TotalOtherProgSrvcExpenseAmt061835
IRS990/TotalOtherProgSrvcGrantAmt057917
IRS990/TotalProgramServiceExpensesAmt0321048
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt096072
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323188
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt079260
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt073321
IRS990/TravelGrp/ManagementAndGeneralAmt0217
IRS990/TravelGrp/ProgramServicesAmt02277
IRS990/TravelGrp/TotalAmt02494
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Post Office Box 345

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.01$0.33$2.00$2.39$0.39
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.74$3.23$3.29$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$1.50$1.19$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$3.71$4.17$0.46
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$3.02$2.40$0.63
2019Summary only. Only limited summary data is available for this year.$0.31$0.00$0.80$0.63$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.78$0.89$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.29$0.13$0.16
2016Summary only. Only limited summary data is available for this year.$0.09$0.00$0.11$0.07$0.04
2015Summary only. Only limited summary data is available for this year.$0.05$0.00$0.01$0.01$0.01
2014Summary only. Only limited summary data is available for this year.$0.04$0.00$0.02$0.02$0.00
2013Summary only. Only limited summary data is available for this year.$0.04$0.00$0.00$0.01$0.01
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.04$0.02$0.02
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$0.01$0.02$0.01