Civic Intelligence

Fred L Waterman Conservation Education Center Inc.

990 • Fiscal year 2018 • EIN 16-1086166

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

403 Hilton RoadApalachin, NY 13732

(607) 625-2221

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2018 filings • NTEE C • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.10x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • NTEE C • $1M-$5M nonprofits • Source year 2018

Net Margin

5th percentile

-38%

Higher net margin than 5% of similar nonprofits.

2018 filings • NTEE C • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

26th percentile

$0

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • NTEE C • $1M-$5M nonprofits • Source year 2018

Asset Growth

18th percentile

-5.6%

Faster asset growth than 18% of similar nonprofits.

2018 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-69%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,116,841

Down $126,671 (-5.6%) from 2017

Net Assets

Down

$2,104,860

Down $125,810 (-5.6%) from 2017

Liabilities

Down

$11,981

Down $861 (-6.7%) from 2017

Revenue

Down

$117,144

Down $255,568 (-69%) from 2017

Expenses

Down

$161,631

Down $23,827 (-13%) from 2017

Net Income

Down

-$44,487

Down $231,741 (-124%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $969,447Liabilities 2010: $13,254Net Assets 2010: $956,1932010Assets 2011: $930,261Liabilities 2011: $8,271Net Assets 2011: $921,9902011Assets 2012: $909,195Liabilities 2012: $8,634Net Assets 2012: $900,5612012Assets 2013: $1,117,974Liabilities 2013: $8,843Net Assets 2013: $1,109,1312013Assets 2014: $1,177,041Liabilities 2014: $14,909Net Assets 2014: $1,162,1322014Assets 2015: $1,187,672Liabilities 2015: $9,087Net Assets 2015: $1,178,5852015Assets 2016: $2,035,997Liabilities 2016: $9,415Net Assets 2016: $2,026,5822016Assets 2017: $2,243,512Liabilities 2017: $12,842Net Assets 2017: $2,230,6702017Assets 2018: $2,116,841Liabilities 2018: $11,981Net Assets 2018: $2,104,8602018Assets 2019: $2,245,919Liabilities 2019: $9,556Net Assets 2019: $2,236,3632019Assets 2020: $2,374,134Liabilities 2020: $49,940Net Assets 2020: $2,324,1942020Assets 2021: $3,254,137Liabilities 2021: $436,984Net Assets 2021: $2,817,1532021Assets 2022: $2,686,436Liabilities 2022: $3,670Net Assets 2022: $2,682,7662022Assets 2023: $3,298,600Liabilities 2023: $502,062Net Assets 2023: $2,796,5382023Assets 2024: $3,323,618Liabilities 2024: $13,528Net Assets 2024: $3,310,0902024

Highlighted filing

2018

Assets$2,116,841
Liabilities$11,981
Net Assets$2,104,860

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $148,1112010Expenses 2011: $157,5982011Expenses 2012: $143,2562012Revenue 2013: $360,131Expenses 2013: $152,697Net Income 2013: $207,4342013Revenue 2014: $199,129Expenses 2014: $148,243Net Income 2014: $50,8862014Revenue 2015: $187,092Expenses 2015: $153,181Net Income 2015: $33,9112015Revenue 2016: $479,459Expenses 2016: $150,026Net Income 2016: $329,4332016Revenue 2017: $372,712Expenses 2017: $185,458Net Income 2017: $187,2542017Revenue 2018: $117,144Expenses 2018: $161,631Net Income 2018: -$44,4872018Revenue 2019: $212,154Expenses 2019: $154,909Net Income 2019: $57,2452019Revenue 2020: $162,582Expenses 2020: $155,164Net Income 2020: $7,4182020Revenue 2021: $586,309Expenses 2021: $163,080Net Income 2021: $423,2292021Revenue 2022: $306,201Expenses 2022: $188,266Net Income 2022: $117,9352022Revenue 2023: $248,267Expenses 2023: $225,425Net Income 2023: $22,8422023Revenue 2024: $738,538Expenses 2024: $269,350Net Income 2024: $469,1882024

Highlighted filing

2018

Revenue$117,144
Expenses$161,631
Net Income-$44,487
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$119,306
Mission and Program Overview

Mission

CONSERVATION EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$936,493$913,614▼ $22,879
Investments in Publicly Traded Securities$714,832$672,845▼ $41,987
Cash and Non-Interest-Bearing Accounts$48,118$34,448▼ $13,670
Pledges and Grants Receivable$7,501$8,141▲ $640
Inventories for Sale or Use$4,676$4,626▼ $50
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,243,512$2,116,841▼ $126,671
Other Assets Total$531,892$483,167▼ $48,725
Liabilities
Accounts Payable and Accrued Expenses$11,750$11,459▼ $291
Other Liabilities$1,092$522▼ $570
Total Liabilities$12,842$11,981▼ $861
Net Assets / Fund Balance
Unrestricted Net Assets$1,636,598$1,556,247▼ $80,351
Permanently Rstr Net Assets$531,893$483,168▼ $48,725
Temporarily Rstr Net Assets$62,179$65,445▲ $3,266
Total Net Assets Fund Balance$2,230,670$2,104,860▼ $125,810
Total Liabilities and Net Assets / Fund Balance$2,243,512$2,116,841▼ $126,671

Asset Categories

AssetBook ValueDepreciationBasis
Land$852,685-$852,685
Buildings$40,941$369,357$410,298
Other Land Buildings$19,988$108,742$128,730
Other Assets Org$483,167--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve RossPresident
Jerry MichaelVice President
Anne MoonBoard Member
Dylan HorvathBoard Member
Jim ShulerBoard Member
Mary Ann CascarinoBoard Member
Rhonda PastoBoard Member
Teri FranzenBoard Member
Alan JonesSecretary
Rex DeckerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,794
Program Service Revenue
$35,356
Investment Income
$618
Other Revenue
$4,376
All Other Contributions
$46,269
Change in Net Assets
$-44,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$81,704
Other Expenses$79,927
Total Fundraising Expense$6,021
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,518$7,597$2,532$50,647
Current Officers, Directors, Trustees, and Key Employees$19,927$3,737$1,246$24,910
Depreciation Depletion$22,878--$22,878
Insurance-$8,148-$8,148
Fees for Services Accounting-$7,235-$7,235
All Other Expenses$5,129$537$746$6,412
Payroll Taxes$4,918$922$307$6,147
Other Expenses$1,385$2,078$185$3,463
Office Expenses$1,869$350$117$2,336
Advertising$661-$35$696
Total Functional Expenses$120,692$34,918$6,021$161,631
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,017
Fundraising Direct Expenses$1,978
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales and Payroll Taxes Payable$522
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Executive director reviews the 990 prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are asked if they have a conflict prior to joining the organization.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board members decide the executive directors compensation.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Fred L Waterman Conservation
EIN
16-1086166
Phone
6076252221
Address
403 HILTON ROAD, APALACHIN, NY 13732

Signing Officer

Name
Christopher Audette
Title
Executive Director
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Ross
Voting Board Members
10
Independent Board Members
10
Employees
11

Preparer

Firm
Vieira & Associates CPAs PC
Address
111 Grant Ave Ste 106, Endicott, NY 13760
Preparer
Scott M Hotalen CPA
Phone
6077231272
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0117
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0350
IRS990/OfficeExpensesGrp/ProgramServicesAmt01869
IRS990/OfficeExpensesGrp/TotalAmt02336
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0531892
IRS990/OtherAssetsTotalGrp/EOYAmt0483167
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt0853
IRS990/OtherExpensesGrp/FundraisingAmt1185
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02559
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11200
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2555
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32078
IRS990/OtherExpensesGrp/ProgramServicesAmt013650
IRS990/OtherExpensesGrp/ProgramServicesAmt16798
IRS990/OtherExpensesGrp/ProgramServicesAmt22959
IRS990/OtherExpensesGrp/ProgramServicesAmt31385
IRS990/OtherExpensesGrp/TotalAmt017062
IRS990/OtherExpensesGrp/TotalAmt17998
IRS990/OtherExpensesGrp/TotalAmt23699
IRS990/OtherExpensesGrp/TotalAmt33463
IRS990/OtherLiabilitiesGrp/BOYAmt01092
IRS990/OtherLiabilitiesGrp/EOYAmt0522
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02532
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07597
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt040518
IRS990/OtherSalariesAndWagesGrp/TotalAmt050647
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0307
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0922
IRS990/PayrollTaxesGrp/ProgramServicesAmt04918
IRS990/PayrollTaxesGrp/TotalAmt06147
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0531893
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0483168
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt07501
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt08141
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0STEVE ROSS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0VARIOUS PROGRAMS & EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035356
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035356
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0216664
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt087335
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt095369
IRS990/PYOtherRevenueAmt031505
IRS990/PYProgramServiceRevenueAmt037208
IRS990/PYRevenuesLessExpensesAmt0187254
IRS990/PYSalariesCompEmpBnftPaidAmt090089
IRS990/PYTotalExpensesAmt0185458
IRS990/PYTotalRevenueAmt0372712
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-44487
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt03819
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt03819
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt076794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0216664
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0434121
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0170175
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0145753
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01043507
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt028070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt036570
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06072
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt010084
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08299
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt089095
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92130
IRS990ScheduleA/PublicSupportPY170Pct00.95500
IRS990ScheduleA/PublicSupportTotal170Amt01043507
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt076794
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0216664
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0434121
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0170175
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0145753
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01043507
IRS990ScheduleA/TotalSupportAmt01132602
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/BuildingsGrp/BookValueAmt040941
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0369357
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0410298
IRS990ScheduleD/LandGrp/BookValueAmt0852685
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0852685
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0483167
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTERESTS IN TRUST
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019988
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0108742
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0128730
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES AND PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0913614
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0483167
IRS990ScheduleD/TotalLiabilityAmt0522
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR REVIEWS THE 990 PRIOR TO FILING.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.01$3.31$0.74$0.27$0.47
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.50$2.80$0.25$0.23$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.68$0.31$0.19$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.25$0.44$2.82$0.59$0.16$0.42
2020Detailed filing. Detailed filing data is available for this year.$2.37$0.05$2.32$0.16$0.16$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.25$0.01$2.24$0.21$0.15$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.12$0.01$2.10$0.12$0.16$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.24$0.01$2.23$0.37$0.19$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.04$0.01$2.03$0.48$0.15$0.33
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.18$0.19$0.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.01$1.16$0.20$0.15$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.12$0.01$1.11$0.36$0.15$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.01$0.90$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.01$0.92$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.01$0.96$0.15