Civic Intelligence

Chautauqua Watershed Conservancy Inc.

990 • Fiscal year 2014 • EIN 16-1389010

Oct 01, 2013 to Sep 30, 2014 • Filed on Mar 03, 2015

413 North Main Street14701

(716) 664-2166

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.06x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.40x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Source year 2014

Net Margin

66th percentile

22%

Higher net margin than 66% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

59th percentile

$69,245

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 22.8% of source-year revenue.

2014 filings • NTEE C • $1M-$5M nonprofits • Source year 2014

Asset Growth

63rd percentile

9.2%

Faster asset growth than 63% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

39th percentile

1.4%

Faster revenue growth than 39% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Up

$2,115,187

Up $178,907 (+9.2%) from 2013

Net Assets

Up

$1,995,187

Up $68,907 (+3.6%) from 2013

Liabilities

Up

$120,000

Up $110,000 (+1100%) from 2013

Revenue

$303,052

No earlier filing loaded for comparison.

Expenses

Up

$237,356

Up $20,328 (+9.4%) from 2013

Net Income

$65,696

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,547,103Liabilities 2011: $0Net Assets 2011: $1,547,1032011Assets 2012: $1,854,750Liabilities 2012: $200,000Net Assets 2012: $1,654,7502012Assets 2013: $1,936,280Liabilities 2013: $10,000Net Assets 2013: $1,926,2802013Assets 2014: $2,115,187Liabilities 2014: $120,000Net Assets 2014: $1,995,1872014Assets 2015: $2,149,522Liabilities 2015: $109,000Net Assets 2015: $2,040,5222015Assets 2016: $2,343,766Liabilities 2016: $101,904Net Assets 2016: $2,241,8622016Assets 2017: $2,485,702Liabilities 2017: $0Net Assets 2017: $2,485,7022017Assets 2018: $2,541,594Liabilities 2018: $0Net Assets 2018: $2,541,5942018Assets 2019: $2,909,409Liabilities 2019: $0Net Assets 2019: $2,909,4092019Assets 2020: $2,894,690Liabilities 2020: $54,280Net Assets 2020: $2,840,4102020Assets 2021: $3,369,886Liabilities 2021: $175,445Net Assets 2021: $3,194,4412021Assets 2022: $3,613,783Liabilities 2022: $137,130Net Assets 2022: $3,476,6532022Assets 2023: $4,133,216Liabilities 2023: $177,676Net Assets 2023: $3,955,5402023Assets 2024: $4,180,584Liabilities 2024: $113,786Net Assets 2024: $4,066,7982024

Highlighted filing

2014

Assets$2,115,187
Liabilities$120,000
Net Assets$1,995,187

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $290,522Expenses 2011: $190,376Net Income 2011: $100,1462011Expenses 2012: $218,7762012Expenses 2013: $217,0282013Revenue 2014: $303,052Expenses 2014: $237,356Net Income 2014: $65,6962014Revenue 2015: $297,758Expenses 2015: $248,418Net Income 2015: $49,3402015Revenue 2016: $478,050Expenses 2016: $279,754Net Income 2016: $198,2962016Revenue 2017: $571,202Expenses 2017: $333,192Net Income 2017: $238,0102017Revenue 2018: $433,850Expenses 2018: $381,872Net Income 2018: $51,9782018Revenue 2019: $787,330Expenses 2019: $417,910Net Income 2019: $369,4202019Revenue 2020: $403,554Expenses 2020: $475,727Net Income 2020: -$72,1732020Revenue 2021: $859,369Expenses 2021: $497,461Net Income 2021: $361,9082021Revenue 2022: $1,263,395Expenses 2022: $911,310Net Income 2022: $352,0852022Revenue 2023: $652,906Expenses 2023: $494,354Net Income 2023: $158,5522023Revenue 2024: $817,730Expenses 2024: $977,085Net Income 2024: -$159,3552024

Highlighted filing

2014

Revenue$303,052
Expenses$237,356
Net Income$65,696
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Mar 3, 2015
Return Version
2013v4.0
Gross Receipts
$317,893
Mission and Program Overview

Mission

The chautauqua watershed conservancy's mission is to preserve and enhance the water quality, scenic beauty, and ecological health of the lakes, streams, and watersheds of the chautauqua region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,736,726$1,962,473▲ $225,747
Savings and Temporary Cash Investments$106,595$69,016▼ $37,579
Cash and Non-Interest-Bearing Accounts$27,312$31,890▲ $4,578
Total Assets$1,936,280$2,115,187▲ $178,907
Other Assets Total$65,647$51,808▼ $13,839
Liabilities
Mortgage Notes Payable Secured by Investment Property-$120,000-
Other Liabilities$10,000--
Total Liabilities$10,000$120,000▲ $110,000
Net Assets / Fund Balance
Unrestricted Net Assets$1,863,928$1,977,413▲ $113,485
Temporarily Rstr Net Assets$62,352$17,774▼ $44,578
Total Net Assets Fund Balance$1,926,280$1,995,187▲ $68,907
Total Liabilities and Net Assets / Fund Balance$1,936,280$2,115,187▲ $178,907

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,960,578-$1,960,578
Equipment$1,895$18,547$20,442
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John JablonskiExecutive DiFT$60,800$8,445$69,245

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$271,245
Program Service Revenue
$0
Investment Income
$655
Other Revenue
$31,152
All Other Contributions
$267,711
Change in Net Assets
$65,696

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 AmountValuation Method
Real Estate Residential1$27,500Appraisal
Total Noncash Contributions1$27,500-

Audited Revenue Reconciliation

Revenue per Audited Statements
$303,052
Revenue Not Reported on Form 990
$27,373
Total Revenue per Audited Statements
$330,425
Total Revenue per Form 990
$303,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$161,447
Other Expenses$75,909
Total Fundraising Expense$22,983
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,770$29,818$7,170$77,758
Current Officers, Directors, Trustees, and Key Employees$57,600$7,094$6,068$70,762
Office Expenses$13,503$34$3,811$17,348
All Other Expenses$11,302$2,736$2,578$16,616
Payroll Taxes$8,512$3,279$1,136$12,927
Fees for Services Accounting-$7,476-$7,476
Fees for Services Other$5,773--$5,773
Occupancy$3,086$1,485$515$5,086
Other Expenses$3,557$3,966$370$3,966
Insurance$1,543$742$257$2,542
Advertising$1,218--$1,218
Depreciation Depletion-$943-$943
Total Functional Expenses$152,360$62,013$22,983$237,356

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$261,518
Expenses per Audited Statements$237,356
Total Expenses per Form 990$237,356
Expenses Not Reported on Form 990$24,162
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,442
Fundraising Direct Expenses$14,841
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$42,442$42,442$10,582$31,860
Total Events$42,442$42,442$14,841$27,601
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 7A

The membership can nominate individuals to serve on the board of directors from the floor and vote to elect the board directors at the annual meeting. The directors serve 3-year staggered terms, so 1/3 of the board is elected by the membership annually.

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

A draft of the organization's form 990 is prepared by an independent cpa firm. Such draft is reviewed by the exective director and finance committee members. The form 990 is also made available to all board members for review before being signed and filed. The form 990 is made available to board members in either electronic or paper format.

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

Each covered person, as defined in the conservancy's conflict of interest policy, is required to promptly and fully disclose all material facts of every actual or potential conflict of interest. Each covered person shall sign a statement acknowledging that he or she has received a copy of the policy, has read and understands it, and agrees to comply with it. If the board of directors has reasonable cause to believe that a covered person has failed to conply with this policy, the board may counsel the covered person regarding such failure and, if the issue is not resolved to the board's satisfaction, may consider additional corrective action as approriate. Each covered person shall annually complete and sign a conflict of interest questionnaire.

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

The finance committee prepares a proposed annual budget that includes a recommended salary for the executive director. A land trust alliance survey of various staff position salaries is use in determining this recommended salary. The proposed budget, with the salary recommendation, is presented to the board of directors for approval. Such budget discussion and approval is reported in the minutes of the board of directors.

Form 990, Page 6, Part VI, Line 19

Copies of the organizations's governing documents, conflict of interest policy, audited financial statements, and form 990, are available upon request at the organzation's business office.

Filing and Contact Details

Filer

EIN
16-1389010
Phone
7166642166

Signing Officer

Name
Linda M Barber
Title
President
Phone
7166642166
Signed
2015-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda M Barber President
Formed
1990
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
5
Volunteers
116

Preparer

Preparer
Robert Kocur CPA
Phone
7164836109
Supplemental Narrative

Additional Explanations

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

Weekly lake/watershed educational facebook postings and educational tours open to the public at nature preserves and targeted conservation sites. Published and distributed over 3,500 copies of the 'shed sheet watershed education newsletter to property owners, leaders, and members, including 1,400 chautauqua lakeshore property owners in summer 2014.

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

Technical assistance was provided on planting lakeshore buffers for water quality enhancement. Held two days of stream conservation field trips for jamestown high school students. Presentations were made to 298 elementary school children as part of cwc's chautauqua lake curriculum program. Coordinated nine weekly educational walks at chautauqua institution.

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

Municipal technical assistance - directors and staff served on various county committees. Provided scientific technical assistance for the implementation of effective watershed pollution control programs and demonstration projects for the chautauqua lake management commission, including projects implementing the chautauqua lake watershed management plan, goose creek and dutch hollow creek erosion control feasibility plans, lake dredging feasibility study and development of a chautauqua lake submerged aquatic vegetation plan, as well as providing technical assistance through the chautauqua county water quality task force.

Form 990, Part XI, Line 9

Change in beneficial interest in assets held by others 3,211 golf tournament expenses netted against income (990 viii) 14,841 golf tournament expenses netted against income (990 viii) -14,841

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

The conservation easement obtained by cwc in a prior fiscal year is included in property and equipment on the organization's statement of financial position and in the notes to the financial statements.

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

Change in beneficial interest in assets held by others 3,211 golf tournament expenses netted against income (990 viii) 14,841

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

Golf tournament expenses netted against income (990 viii) 14,841

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR/CO-
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/MissionDesc0THE CHAUTAUQUA WATERSHED CONSERVANCY'S MISSION IS TO PRESERVE AND ENHANCE THE WATER QUALITY, SCENIC BEAUTY, AND ECOLOGICAL HEALTH OF THE LAKES, STREAMS, AND WATERSHEDS OF THE CHAUTAUQUA REGION.
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IRS990/OtherExpensesGrp/Desc2TRAVEL & TRAINING
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IRS990/PrincipalOfficerNm0LINDA M BARBER PRESIDENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONSERVATION STEWARDSHIP - DEVELOPED FACT SHEETS AND SECURED FUTURE GRANT OF 80,000 FOR A MAJOR 438,000 MULTI-AGENCY EROSION CONTROL PROJECT ON GOOSE CREEK AND ASSISTED RESOURCE CONSERVATION AND DEVELOPMENT DISTRICT TO SECURE GRANT FUNDS FOR EROSION CONTROL ON CLEAR CREEK. A WATERSHED EDUCATION AND LAND CONSERVATION PROGRAM WAS IMPLEMENTED IN COOPERATION WITH CWC'S PARTNER ORGANIZATIONS. CWC MAILED WATERSHED/LAKE STEWARDSHIP/LAKESHORE BUFFER INFORMATION TO 1,500 CHAUTAUQUA LAKESHORE PROPERTY OWNERS. CONSERVATIONISTS MET WITH 13 STREAM OWNERS REGARDING EROSION CONTROL & BUFFER ENHANCEMENT; AND WORKED ON EXPLORING POTENTIAL CONSERVATION EASEMENTS WITH FOUR LANDOWNERS. TWELVE TECHNICAL ASSISTANCE VISITS WERE MADE TO LAKESHORE OWNERS BY CWC CONSERVATIONISTS. LANDSCAPING TECHNICAL ASSISTANCE WAS PROVIDED ON PLANTING LAKESHORE BUFFERS FOR WATER QUALITY ENHANCEMENT. HELD TWO DAYS OF STREAM CONSERVATION FIELD TRIPS FOR JAMESTOWN HIGH SCHOOL STUDENTS. PRESENTATIONS WERE MADE TO 298 ELEMENTARY SCHOOL CHILDREN AS PART OF CWC'S CHAUTAUQUA LAKE CURRICULUM PROGRAM. COORDINATED NINE WEEKLY EDUCATIONAL WALKS AT CHAUTAUQUA INSTITUTION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt028559
IRS990/ProgSrvcAccomActy3Grp/Desc0LAND CONSERVATION - PURSUED CONSERVATION AND ENHANCEMENT OF LAKESHORE, WETLAND AND STREAM CORRIDOR LANDS IN THE CHAUTAUQUA LAKE, LAKE ERIE, CONEWANGO CREEK AND OTHER WATERSHEDS OF THE CHAUTAUQUA REGION. ACQUIRED BY DONATION 22 ACRES OF STREAMSIDE FOREST ON CHAUTAUQUA CREEK. ACQUIRED 13.5 ACRES WITH 600 FEET OF SHORELINE ON CHAUTAUQUA LAKE. RESTORED 0.7-ACRE LAKEFRONT CAMPSITE TO WETLAND HABITAT. PURSUED CONSERVATION OF STREAM CORRIDOR AND WETLAND SITES AND/OR EROSION CONTROL WITH LANDOWNERS ON BEMUS CREEK, DUTCH HOLLOW CREEK, GOOSE CREEK, DEWITTVILLE CREEK, PRENDERGAST CREEK, CASSADAGA CREEK, AND CHAUTAUQUA CREEK. PERFORMED BOUNDARY & BIOLOGICAL SURVEYS, DEVELOPED MANAGEMENT PLANS, AND PLACED SIGNS AT CWC PRESERVES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt033937
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MUNICIPAL TECHNICAL ASSISTANCE - DIRECTORS AND STAFF SERVED ON VARIOUS COUNTY COMMITTEES. PROVIDED SCIENTIFIC TECHNICAL ASSISTANCE FOR THE IMPLEMENTATION OF EFFECTIVE WATERSHED POLLUTION CONTROL PROGRAMS AND DEMONSTRATION PROJECTS FOR THE CHAUTAUQUA LAKE MANAGEMENT COMMISSION, INCLUDING PROJECTS IMPLEMENTING THE CHAUTAUQUA LAKE WATERSHED MANAGEMENT PLAN, GOOSE CREEK AND DUTCH HOLLOW CREEK EROSION CONTROL FEASIBILITY PLANS, LAKE DREDGING FEASIBILITY STUDY AND DEVELOPMENT OF A CHAUTAUQUA LAKE SUBMERGED AQUATIC VEGETATION PLAN, AS WELL AS PROVIDING TECHNICAL ASSISTANCE THROUGH THE CHAUTAUQUA COUNTY WATER QUALITY TASK FORCE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt09020
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IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0ANNUAL DINNER AND OTHER EVENTS 21,877 GOLF TOURNAMENT EVENT NET INCOME 83,280
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CONSERVATION EASEMENT OBTAINED BY CWC IN A PRIOR FISCAL YEAR IS INCLUDED IN PROPERTY AND EQUIPMENT ON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION AND IN THE NOTES TO THE FINANCIAL STATEMENTS.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.11$4.07$0.82$0.98$0.16
2023Detailed filing. Detailed filing data is available for this year.$4.13$0.18$3.96$0.65$0.49$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.14$3.48$1.26$0.91$0.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$0.18$3.19$0.86$0.50$0.36
2020Detailed filing. Detailed filing data is available for this year.$2.89$0.05$2.84$0.40$0.48$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$0.79$0.42$0.37
2018Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.43$0.38$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.57$0.33$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.34$0.10$2.24$0.48$0.28$0.20
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.11$2.04$0.30$0.25$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.12$0.12$2.00$0.30$0.24$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.01$1.93$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.20$1.65$0.22
2011Summary only. Only limited summary data is available for this year.$1.55$0.00$1.55$0.29$0.19$0.10