Civic Intelligence

Long Tom Watershed Council

990 • Fiscal year 2017 • EIN 20-8049325

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 02, 2018

751 S Danebo AveEugene, OR 97402

(541) 338-7055

Siviq Scores

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

Liabilities / Assets

71st percentile

0.19x

Higher debt load relative to assets than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

63rd percentile

0.09x

Higher debt load relative to revenue than 63% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

70th percentile

$58,556

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

49th percentile

2.9%

Faster asset growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-15%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$432,350

Up $12,083 (+2.9%) from 2016

Net Assets

Up

$350,483

Up $12,677 (+3.8%) from 2016

Liabilities

Down

$81,867

Down $594 (-0.7%) from 2016

Revenue

Down

$936,156

Down $164,387 (-15%) from 2016

Expenses

Down

$923,479

Down $239,172 (-21%) from 2016

Net Income

Up

$12,677

Up $74,785 (+120%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $439,750Liabilities 2011: $157,992Net Assets 2011: $281,7582011Assets 2012: $478,731Liabilities 2012: $139,303Net Assets 2012: $339,4282012Assets 2013: $534,135Liabilities 2013: $95,820Net Assets 2013: $438,3152013Assets 2014: $610,090Liabilities 2014: $205,540Net Assets 2014: $404,5502014Assets 2015: $755,418Liabilities 2015: $355,504Net Assets 2015: $399,9142015Assets 2016: $420,267Liabilities 2016: $82,461Net Assets 2016: $337,8062016Assets 2017: $432,350Liabilities 2017: $81,867Net Assets 2017: $350,4832017Assets 2018: $581,647Liabilities 2018: $85,915Net Assets 2018: $495,7322018Assets 2019: $554,174Liabilities 2019: $171,985Net Assets 2019: $382,1892019Assets 2020: $775,577Liabilities 2020: $135,053Net Assets 2020: $640,5242020Assets 2021: $787,064Liabilities 2021: $256,594Net Assets 2021: $530,4702021Assets 2022: $679,829Liabilities 2022: $284,967Net Assets 2022: $394,8622022Assets 2023: $928,044Liabilities 2023: $420,717Net Assets 2023: $507,3272023Assets 2024: $1,048,359Liabilities 2024: $448,468Net Assets 2024: $599,8912024

Highlighted filing

2017

Assets$432,350
Liabilities$81,867
Net Assets$350,483

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $757,721Expenses 2011: $653,033Net Income 2011: $104,6882011Expenses 2012: $873,6132012Expenses 2013: $752,8382013Revenue 2014: $799,997Expenses 2014: $833,762Net Income 2014: -$33,7652014Revenue 2015: $924,913Expenses 2015: $959,548Net Income 2015: -$34,6352015Revenue 2016: $1,100,543Expenses 2016: $1,162,651Net Income 2016: -$62,1082016Revenue 2017: $936,156Expenses 2017: $923,479Net Income 2017: $12,6772017Revenue 2018: $1,374,250Expenses 2018: $1,229,001Net Income 2018: $145,2492018Revenue 2019: $1,295,232Expenses 2019: $1,408,775Net Income 2019: -$113,5432019Revenue 2020: $1,370,019Expenses 2020: $1,111,684Net Income 2020: $258,3352020Revenue 2021: $1,118,083Expenses 2021: $1,228,137Net Income 2021: -$110,0542021Revenue 2022: $1,421,291Expenses 2022: $1,556,899Net Income 2022: -$135,6082022Revenue 2023: $2,115,079Expenses 2023: $2,002,614Net Income 2023: $112,4652023Revenue 2024: $2,256,613Expenses 2024: $2,164,049Net Income 2024: $92,5642024

Highlighted filing

2017

Revenue$936,156
Expenses$923,479
Net Income$12,677
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 2, 2018
Return Version
2016v3.0
Gross Receipts
$936,156
Mission and Program Overview

Mission

To improve the water quality and watershed conditions in the long tom river basin and surrounding drainages through education and collaboration among all interests, using the collective widsdom and voluntary action of our community members.

To improve the water quality and watershed conditions in the long tom river basin through education, coordination, consultation and cooperation among all interests, using the collective wisdom and voluntary action of our community members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$177,389$250,092▲ $72,703
Accounts Receivable$235,078$174,327▼ $60,751
Savings and Temporary Cash Investments$4,382$4,383▲ $1
Land, Buildings, and Equipment, Net$3,418$3,548▲ $130
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$420,267$432,350▲ $12,083
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$68,811$66,903▼ $1,908
Deferred Revenue$13,650$14,964▲ $1,314
Total Liabilities$82,461$81,867▼ $594
Net Assets / Fund Balance
Temporarily Rstr Net Assets$135,172$236,844▲ $101,672
Unrestricted Net Assets$202,634$113,639▼ $88,995
Total Net Assets Fund Balance$337,806$350,483▲ $12,677
Total Liabilities and Net Assets / Fund Balance$420,267$432,350▲ $12,083

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,548$12,741$16,289
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clinton BegleyExecutive DirectorFT$50,186$8,370$58,556

Board Members and Trustees

NameTitle
Charles RuffChairman
Cary HartBoard member
David TurnerBoard Member
Deborah Saunders EvansBoard Member
Ginnie GrilleyBoard Member
Jim PendergrassBoard Member
Kea CannonBoard Member
Lindsay ReavesBoard Member
Shelly MillerBoard Member
Steve HorningBoard Member
Alan DickmanSecretary
Mike BrinkleySecretary
Jonathan PowellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
R Franco Rrestoration IncPlanting11083 W Stayton Rd SE, Aumsville, OR 97325$103,231
Revenue and Support

Revenue Composition

Contributions and Grants
$934,105
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$2,050
All Other Contributions
$934,105
Change in Net Assets
$12,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$501,072
Salaries, Compensation, and Employee Benefits$422,407
Total Fundraising Expense$19,668
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$340,838$177-$341,015
Other Salaries and Wages$182,636$95,144$335$278,115
Current Officers, Directors, Trustees, and Key Employees$35,280$20,217$12,967$68,464
Other Employee Benefits$29,337$15,345$493$45,175
Payroll Taxes$19,955$10,429$269$30,653
Occupancy$21,651$2,332$1,264$25,247
Travel$10,721$2,433-$13,154
All Other Expenses$2,039$4,427$1,160$7,626
Fees for Services Accounting$5,414$1,354-$6,768
Office Expenses$1,630$2,177$141$3,948
Other Expenses$1,234$1,264$2,445$3,709
Advertising$670$844$594$2,108
Depreciation Depletion-$1,208-$1,208
Total Functional Expenses$740,287$163,524$19,668$923,479
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
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

The form 990 is reviewed by the board treasurer, board chair, executive director, operations director and fiscal manager prior to filing. A copy is provided to the board at one of its regular meetings for discussion.

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

An interested person serving on the Board must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.

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

The personnel committee determines the Executive Director's pay and benefits level.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Personnel committee reviews Executive Director's performance and determines salary.

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

Upon Request

Filing and Contact Details

Filer

Filer Name
Long Tom Watershed Council
EIN
20-8049325
Phone
5413387055
Address
751 S Danebo Ave, Eugene, OR 97402

Signing Officer

Name
Clinton Begley
Title
Executive Director
Signed
2018-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clinton Begley
Formed
2007
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
14
Volunteers
290

Preparer

Firm
Mueller Yuva Osterman Rasmusson LLP
Address
225 E 4th Ave, Eugene, OR 97401
Preparer
Kerry Rasmusson
Phone
5413441100
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization adopted the provisions of FASB Accounting Standards Codification (ASC) 740-10, Accounting for Uncertainty in Income Taxes, on July 1, 2009, which had no significant financial statement impact to the Organization. The Organization recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Organization's income tax returns are subject to possible examination by the taxing authorities until the expiration of the related statutes of limitations. The Organization would recognize interest and penalties related to income tax matters in operating expenses. Management has concluded that there were no uncertain tax positions as of June 30, 2017. The Organization is no longer subject to income tax examinations by tax authorities for the years ending prior to June 30, 2014.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Dir.
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Clinton Begley
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0924773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0799863
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0851601
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt050260
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt050260
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt045355
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt040886
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0124
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportTotal170Amt04842475
IRS990ScheduleA/SubstantialContributorsTotAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.45$0.60$2.26$2.16$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.42$0.51$2.12$2.00$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.68$0.28$0.39$1.42$1.56$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.26$0.53$1.12$1.23$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.14$0.64$1.37$1.11$0.26
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.17$0.38$1.30$1.41$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.09$0.50$1.37$1.23$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.08$0.35$0.94$0.92$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.08$0.34$1.10$1.16$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.36$0.40$0.92$0.96$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.21$0.40$0.80$0.83$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.10$0.44$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.14$0.34$0.87
2011Summary only. Only limited summary data is available for this year.$0.44$0.16$0.28$0.76$0.65$0.10