Civic Intelligence

Chautauqua Watershed Conservancy Inc.

990 • Fiscal year 2020 • EIN 16-1389010

Oct 01, 2019 to Sep 30, 2020 • Filed on Feb 22, 2021

413 North Main StreetJamestown, NY 14701

(716) 664-2166

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2020 filings • NTEE C • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.13x

Higher debt load relative to revenue than 55% of similar nonprofits.

2020 filings • NTEE C • $1M-$5M nonprofits • Source year 2020

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2020 filings • NTEE C • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

55th percentile

$79,427

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

2020 filings • NTEE C • $1M-$5M nonprofits • Source year 2020

Asset Growth

22nd percentile

-0.5%

Faster asset growth than 22% of similar nonprofits.

2020 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

12th percentile

-49%

Faster revenue growth than 12% of similar nonprofits.

2020 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$2,894,690

Down $14,719 (-0.5%) from 2019

Net Assets

Down

$2,840,410

Down $68,999 (-2.4%) from 2019

Liabilities

Up

$54,280

Up $54,280 from 2019

Revenue

Down

$403,554

Down $383,776 (-49%) from 2019

Expenses

Up

$475,727

Up $57,817 (+14%) from 2019

Net Income

Down

-$72,173

Down $441,593 (-120%) from 2019

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

2020

Assets$2,894,690
Liabilities$54,280
Net Assets$2,840,410

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

2020

Revenue$403,554
Expenses$475,727
Net Income-$72,173
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Feb 22, 2021
Return Version
2019v5.0
Gross Receipts
$403,873
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$2,259,940$2,370,302▲ $110,362
Savings and Temporary Cash Investments$518,019$385,480▼ $132,539
Cash and Non-Interest-Bearing Accounts$54,964$41,479▼ $13,485
Inventories for Sale or Use$1,450$870▼ $580
Total Assets$2,909,409$2,894,690▼ $14,719
Other Assets Total$75,036$96,559▲ $21,523
Liabilities
Unsecured Notes Loans Payable-$53,636-
Accounts Payable and Accrued Expenses-$644-
Total Liabilities$0$54,280▲ $54,280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,775,475$2,827,523▲ $52,048
Net Assets With Donor Restrictions$133,934$12,887▼ $121,047
Total Net Assets Fund Balance$2,909,409$2,840,410▼ $68,999
Total Liabilities and Net Assets / Fund Balance$2,909,409$2,894,690▼ $14,719

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,361,586-$2,361,586
Equipment$8,716$28,296$37,012
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John JablonskiExecutive DiFT$71,744$7,683$79,427

Board Members and Trustees

NameTitle
Rebecca L NystromPresident
Deborah C TreftsDirector
Dennis H CollinsDirector
Kaitlyn WhalenDirector
Cheryl MawhinneyDirector (be
Christine FlandersDirector (be
Deborah MooreDirector (be
Greg SwanDirector (be
Lisa Schmidtfrederic-millerDirector (be
Nan DoolittleDirector (be
Richard MorrisroeDirector (be
Ruth T WahlDirector (be
Judith F MaskreyDirector (th
Jeanne WiebengaCo-VP
Michael E JabotDir/secretar
Paul O StageDirect. (thr
Robert F WoolerTreas (thru
Craig a SegerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$400,599
Program Service Revenue
$0
Investment Income
$891
Other Revenue
$2,064
All Other Contributions
$385,248
Change in Net Assets
$-72,173

Audited Revenue Reconciliation

Revenue per Audited Statements
$403,554
Revenue Not Reported on Form 990
$6,398
Total Revenue per Audited Statements
$409,952
Total Revenue per Form 990
$403,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$302,207
Other Expenses$173,520
Total Fundraising Expense$90,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,436$29,001$39,588$196,025
Current Officers, Directors, Trustees, and Key Employees$42,953$20,526$15,048$78,527
Office Expenses$34,989$53$6,671$41,713
All Other Expenses$11,882$7,946$3,791$23,619
Payroll Taxes$14,243$4,073$4,556$22,872
Fees for Services Other$2,734$1,000$10,757$14,491
Fees for Services Accounting-$10,299-$10,299
Occupancy$6,035$1,726$1,931$9,692
Other Expenses$4,936$2,358$1,729$9,023
Pension Plan Contributions$4,381$215$187$4,783
Insurance$2,645$756$846$4,247
Depreciation Depletion-$4,095-$4,095
Advertising$564-$295$859
Total Functional Expenses$296,465$89,122$90,140$475,727

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$478,951
Expenses per Audited Statements$475,727
Total Expenses per Form 990$475,727
Expenses Not Reported on Form 990$3,224
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$319
Professional Fundraising Fees$0
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
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 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

Filer Name
Chautauqua Watershed Conservancy
EIN
16-1389010
Phone
7166642166
Address
413 NORTH MAIN STREET, JAMESTOWN, NY 14701

Signing Officer

Name
Rebecca L Nystrom
Title
President
Phone
7166642166
Signed
2021-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca L Nystrom
Formed
1990
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
16
Employees
11
Volunteers
80

Preparer

Firm
Saxton Kocur and Associates Llp
Address
301 E 2ND ST SUITE 303, JAMESTOWN, NY 14701-5409
Preparer
Robert Kocur CPA
Phone
7164836109
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers included individuals serving on the board of directors and individuals assisting in fundraising and program events of the organization.

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

Public education and technical assistance - major accomplishments during 2019-20: - publication and distribution of three issues of the conservancy's "the 'shed sheet" newletter to approximately 5,200 individuals, families, and businesses. - e-mail announcements (1,300 indviduals per e-mailing), facebook posts, watershed education public service announcements, and display messages. - maintenance of an educational website. - public education tours at nature preserves and targeted conservation sites. - provdied technical assistance to over 90 lakeshore, stream side, and watershed landowners on landscaping to protect or enhance water quality and avoid or minimize herbicide and pesticide use. - implemented programs to train and educate property owners, groundskeepers, and landscapers on how to manage their properties and undertake activities to avoid or minimize pollution to the watersheds and water bodies of chautauqua county. - held seven lake or watershed education/pollution prevention/erosion control presentations/tours for the public and to organizations.

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

Land conservation - major accomplishments during 2019-20: - conserved, via purchase, 76 acres of forest and wetland wildlife habitat on the cassadaga lakes and made trail and access improvements for the site to become a public nature park. - continued to undertake activities pursuing the conservation of over 80 acres of land on prendergast and cheney creeks and other sites. - undertook invasive species control at brown's creek preserve. - planned and installed bridges, boardwalks, trails, signage, etc. To enhance nature preserves for public use.

Form 990, Part XI, Line 9

Change in beneficial interest in assets held by others 3,174 golf tournament expenses netted against income (990 viii) 319 golf tournament expenses netted against income (990 viii) -319 total 3,174

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

The conservancy has a conservation easement monitoring and enforcement policy that was formally adopted by the conservancy's board of directors on april 23, 2013.

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 3,174 golf tournament expenses netted against income (990 viii) 319

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

Golf tournament expenses netted against income (990 viii) 319

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-VP
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREAS (THRU
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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/OtherAssetsTotalGrp/BOYAmt075036
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IRS990/OtherExpensesGrp/Desc0EDUCATION & MATERIALS
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2LAND & WATER CONSERVATION
IRS990/OtherExpensesGrp/Desc3TRAVEL & TRAINING
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IRS990/OtherRevenueMiscGrp/Desc0ANNUAL DINNER/SPECIAL EVENTS
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0REBECCA L NYSTROM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0LAND CONSERVATION - MAJOR ACCOMPLISHMENTS DURING 2019-20: - CONSERVED, VIA PURCHASE, 76 ACRES OF FOREST AND WETLAND WILDLIFE HABITAT ON THE CASSADAGA LAKES AND MADE TRAIL AND ACCESS IMPROVEMENTS FOR THE SITE TO BECOME A PUBLIC NATURE PARK. - CONTINUED TO UNDERTAKE ACTIVITIES PURSUING THE CONSERVATION OF OVER 80 ACRES OF LAND ON PRENDERGAST AND CHENEY CREEKS AND OTHER SITES. - UNDERTOOK INVASIVE SPECIES CONTROL AT BROWN'S CREEK PRESERVE. - PLANNED AND INSTALLED BRIDGES, BOARDWALKS, TRAILS, SIGNAGE, ETC. TO ENHANCE NATURE PRESERVES FOR PUBLIC USE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt072771
IRS990/ProgSrvcAccomActy3Grp/Desc0MUNICIPAL TECHNICAL ASSISTANCE - MAJOR ACCOMPLISHMENTS DURING 2019-20: - PROVIDED HYDROLOGICAL ENGINEERING TECHNICAL ASSISTANCE FOR THE DEVELOPMENT AND IMPLEMENTATION OF EFFECTIVE WATERSHED POLLUTION, STREAM EROSION CONTROL, AND LAKE PROTECTION PROJECTS IN THE TOWNS OF BUSTI, CHAUTAUQUA, AND NORTH HARMONY, AND ALSO THE VILLAGE OF LAKEWOOD. - PARTICIPATED IN THE COUNTY WATER QUALITY TASK FORCE AND CHAUTAUQUA LAKE WATERSHED & MANAGEMENT ALLIANCE MEETINGS BY PROVIDING INPUT FOR EFFECTIVE CONSERVATION AND POLLUTION PREVENTION ACTIVITIES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ANNUAL DINNER AND OTHER EVENTS 19,212 OTHER INCOME 7,671
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/TotalSupportAmt02407357
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED

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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