Civic Intelligence

Houston Audubon Society Inc

990 • Fiscal year 2014 • EIN 23-7011870

Jul 01, 2013 to Jun 30, 2014 • Filed on May 14, 2015

440 Wilchester Boulevard77079

(713) 932-1639

Siviq Scores

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

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

16th percentile

0.03x

Higher debt load relative to revenue than 16% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

89th percentile

45%

Higher net margin than 89% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$112,047

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$6,862,195

Up $720,196 (+12%) from 2013

Net Assets

Up

$6,798,179

Up $914,882 (+16%) from 2013

Liabilities

Down

$64,016

Down $194,686 (-75%) from 2013

Revenue

$1,909,454

No earlier filing loaded for comparison.

Expenses

Down

$1,053,769

Down $95,817 (-8.3%) from 2013

Net Income

$855,685

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.

$15M$10M$5.0M$0Assets 2010: $5,453,416Liabilities 2010: $52,600Net Assets 2010: $5,400,8162010Assets 2011: $5,489,984Liabilities 2011: $86,155Net Assets 2011: $5,403,8292011Assets 2012: $5,986,097Liabilities 2012: $53,133Net Assets 2012: $5,932,9642012Assets 2013: $6,141,999Liabilities 2013: $258,702Net Assets 2013: $5,883,2972013Assets 2014: $6,862,195Liabilities 2014: $64,016Net Assets 2014: $6,798,1792014Assets 2015: $7,095,240Liabilities 2015: $35,122Net Assets 2015: $7,060,1182015Assets 2016: $7,267,258Liabilities 2016: $44,375Net Assets 2016: $7,222,8832016Assets 2017: $7,745,221Liabilities 2017: $43,347Net Assets 2017: $7,701,8742017Assets 2018: $10,743,240Liabilities 2018: $46,964Net Assets 2018: $10,696,2762018Assets 2019: $11,201,815Liabilities 2019: $58,795Net Assets 2019: $11,143,0202019Assets 2020: $11,819,883Liabilities 2020: $453,804Net Assets 2020: $11,366,0792020Assets 2021: $13,718,637Liabilities 2021: $461,050Net Assets 2021: $13,257,5872021Assets 2022: $13,319,854Liabilities 2022: $273,135Net Assets 2022: $13,046,7192022Assets 2023: $13,500,876Liabilities 2023: $123,454Net Assets 2023: $13,377,4222023Assets 2024: $14,053,681Liabilities 2024: $108,033Net Assets 2024: $13,945,6482024

Highlighted filing

2014

Assets$6,862,195
Liabilities$64,016
Net Assets$6,798,179

Operations Trend

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

$6.0M$4.0M$2.0M$0Expenses 2010: $993,0352010Expenses 2011: $1,033,2122011Expenses 2012: $997,3602012Expenses 2013: $1,149,5862013Revenue 2014: $1,909,454Expenses 2014: $1,053,769Net Income 2014: $855,6852014Revenue 2015: $1,370,346Expenses 2015: $1,085,276Net Income 2015: $285,0702015Revenue 2016: $1,404,291Expenses 2016: $1,186,067Net Income 2016: $218,2242016Revenue 2017: $1,598,016Expenses 2017: $1,311,908Net Income 2017: $286,1082017Revenue 2018: $4,845,349Expenses 2018: $1,569,681Net Income 2018: $3,275,6682018Revenue 2019: $1,761,666Expenses 2019: $1,491,435Net Income 2019: $270,2312019Revenue 2020: $1,825,858Expenses 2020: $1,562,272Net Income 2020: $263,5862020Revenue 2021: $2,758,982Expenses 2021: $1,558,707Net Income 2021: $1,200,2752021Revenue 2022: $2,298,601Expenses 2022: $1,695,588Net Income 2022: $603,0132022Revenue 2023: $2,138,850Expenses 2023: $1,994,106Net Income 2023: $144,7442023Revenue 2024: $2,412,364Expenses 2024: $2,003,630Net Income 2024: $408,7342024

Highlighted filing

2014

Revenue$1,909,454
Expenses$1,053,769
Net Income$855,685
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 14, 2015
Return Version
2013v4.0
Gross Receipts
$2,315,479
Mission and Program Overview

Mission

The vision of Houston Audubon Society (HAS) is a healthier natural environment and a more beautiful place to live created by leading and nurturing a community that values and supports birds.

Houston Audubon Society (HAS) strives to advance the conservation of birds and positively impact their supporting environments. HAS, an active chapter of the National Audubon Society, is uniquely positioned to deliver avian conservation on the Upper Texas Coast.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,175,671$4,170,310▼ $5,361
Investments in Publicly Traded Securities$1,353,050$1,551,966▲ $198,916
Pledges and Grants Receivable$33,200$729,026▲ $695,826
Cash and Non-Interest-Bearing Accounts$394,200$193,259▼ $200,941
Accounts Receivable$9,930$30,229▲ $20,299
Inventories for Sale or Use$15,940$18,103▲ $2,163
Prepaid Expenses and Deferred Charges$2,395$4,960▲ $2,565
Savings and Temporary Cash Investments-$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-
Total Assets$6,141,999$6,862,195▲ $720,196
Other Assets Total$157,613$164,342▲ $6,729
Liabilities
Grants Payable$200,000--
Accounts Payable and Accrued Expenses$54,577$61,741▲ $7,164
Deferred Revenue$4,125$2,275▼ $1,850
Total Liabilities$258,702$64,016▼ $194,686
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,393,774$3,393,774→ $0
Unrestricted Net Assets$1,914,461$2,475,526▲ $561,065
Temporarily Rstr Net Assets$575,062$928,879▲ $353,817
Total Net Assets Fund Balance$5,883,297$6,798,179▲ $914,882
Total Liabilities and Net Assets / Fund Balance$6,141,999$6,862,195▲ $720,196

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,586,743-$3,586,743
Buildings$421,014$112,504$533,518
Leasehold Improvements$125,097$190,775$315,872
Equipment$36,744$57,565$94,309
Other Land Buildings$712$44,464$45,176

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$547,853-▲ $59,000-$606,853
2012$502,959-▲ $44,894-$547,853
2011$490,031-▲ $12,928-$502,959
2010$438,878-▲ $57,594$6,441$490,031
2009$399,555-▲ $39,323-$438,878
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helen DrummondExecutive DirectorFT$103,808$8,239$112,047

Board Members and Trustees

NameTitle
Mary CarterPast President
Ben HulseyPresident
John BartosPresident Elect
Alice Anne O'DonellDirector at Large
David LummisDirector at Large
Donna RybiskiDirector at Large
Doris HeardDirector at Large
Ed HicklDirector at Large
Greg BiddingerDirector at Large
Joseph SmithDirector at Large
Judy BoyceDirector at Large
Lynne JohnsonDirector at Large
Martha WrightDirector at Large
Mary FitzgeraldDirector at Large
Matthew EasterlyDirector at Large
Bernice HotmanSecretary
Kay MedfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,564,833
Program Service Revenue
$137,349
Investment Income
$154,476
Other Revenue
$52,796
All Other Contributions
$1,285,302
Change in Net Assets
$855,685

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table45$22,208Fair Market Value (FMV)
Securities Publicly Traded5$16,677Fair Market Value (FMV)
Other Non Cash Contri Table1$4,889Fair Market Value (FMV)
Cars and Other Vehicles1$1251098-c
Total Noncash Contributions52$43,899-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,901,471
Revenue Not Reported on Financial Statements
$7,983
Revenue Not Reported on Form 990
$109,457
Total Revenue per Audited Statements
$2,010,928
Total Revenue per Form 990
$1,909,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$669,981
Other Expenses$359,270
Total Fundraising Expense$153,095
Grants and Similar Amounts Paid$24,518
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$319,650$80,539$83,217$483,406
Current Officers, Directors, Trustees, and Key Employees$75,323$19,019$19,664$114,006
Payroll Taxes$28,720$7,423$7,731$43,874
Office Expenses$28,187$4,881$10,752$43,820
Information Technology$31,768$2,089$6,574$40,431
Insurance$34,489$3,917$1,509$39,915
Depreciation Depletion$34,046$899$899$35,844
Grants to Domestic Orgs$24,518--$24,518
Occupancy$21,511$656$656$22,823
Conferences and Meetings$11,702$100$5,932$17,734
Travel$15,514$81$632$16,227
Fees for Services Other$11,763$1,274$1,776$14,813
Fees for Services Accounting-$14,715-$14,715
Other Employee Benefits$9,720$2,454$2,538$14,712
Pension Plan Contributions$9,238$2,333$2,412$13,983
Fees for Service Investment Mgmnt Fees-$7,983-$7,983
Other Expenses$5,207$245$6,703$5,207
All Other Expenses$3,940$106$885$4,931
Total Functional Expenses$750,801$149,873$153,095$1,053,769

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,096,046
Total Expenses per Form 990$1,053,769
Expenses per Audited Statements$1,045,786
Expenses Not Reported on Form 990$50,260
Expenses Not Reported on Financial Statements$7,983
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
76-0557498-501(c)(3)Land acquisition$20,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$46,285
Fundraising Gross Income$45,208
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$192,854$45,208$22,208$23,000
Total Events$192,854$45,208$46,285$-1,077
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
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A: Explanation of Delegated Broad Authority to Committee

The Executive Committee is made up of the immediate Past-president, President, President-elect , Secretary, Treasurer and Executive Director. The Executive Committee upon recommendation of the President and a majority vote of the Board may be empowered to act on designated matters. The Executive Committee is required to report its activities at each regularly scheduled Board meeting.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Houston Audubon Society has three classes of members: (1) Life Members, whose membership is effective upon payment in full of the specified lifetime dues; however, no new life memberships were accepted after January 1, 2008; (2) Supporting Members, who pay dues annually to HAS and (3) Members, who are members of the National Audubon Society living within the geographical area of Houston so designated by NAS. Only Life Members and Supporting Members have voting rights in any matter in which members of HAS are entitled or required to vote.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Supporting Members and Life Members elect members of the Board of Directors at the Annual Meeting held in May.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Changes to the Bylaws require approval by vote of Supporting Members and Life Members, generally at the Annual Meeting held in May.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed in detail by the Finance Committee prior to filing. In addition, Form 990 is provided electronically to all members of the Board of Directors before filing. Any questions or concerns by members of these groups are resolved prior to filing the return with the IRS.

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

All directors sign a Conflict of Interest statement at the beginning of their term and annually thereafter, in which they must divulge all situations that might be, or could be considered to be, potential conflicts of interest in regards to their responsibilities as a director of HAS. They also agree to divulge such situations if they come up during their terms. In addition, the Employee Handbook requires HAS employees promptly to disclose any actual or potential conflicts of interest to the Board of Directors for review and approval. Failure of employees to comply with this policy may be grounds for disciplinary action.

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

Data (from Guidestar and/or compensation surveys) is collected by the Treasurer regarding salaries of individuals in comparable positions (CEO or Executive Director) at local non-profits and presented to the Board of Directors' Executive Committee for review. The Board approves the Executive Director's starting salary as well as the annual operating budget which incorporates the Executive Director's compensation as recommended by the Executive Committee.

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

The Annual Report, audited financial statements, and Bylaws are posted on the HAS website. The Conflict of Interest policy and all governing documents are available to the public upon request.

Filing and Contact Details

Filer

EIN
23-7011870
Phone
7139321639

Signing Officer

Name
Helen E Drummond
Title
Executive Director
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Helen E Drummond
Formed
1969
Legal Domicile
TX
Voting Board Members
17
Independent Board Members
17
Employees
16
Volunteers
716

Preparer

Preparer
Jody Blazek
Phone
7134395739
Supplemental Narrative

Financial Statement Notes

Part II, Line 5 - Summarized Policy

Houston Audubon complies with all requirements set forth by the Texas Historical Commission regarding this property.

Part II, Line 9: Organization Reporting of conservation easements.

Houston Audubon owns a 1932 log cabin on its Edith L. Moore Nature Sanctuary which was registered with the Texas Historical Commission in 1997 as a state historic landmark. The cabin is used for educational programs for children and adults. It is carried on the balance sheet at its undepreciated value as of the date of donation, which was March 22, 1975. The cabin underwent a major renovation in FYE 6/30/13, and the associated costs were capitalized as building improvements and will be depreciated.

Part V, Line 4: Intended uses of the endowment fund.

Endowment funds are intended to provide a future stream of earnings to be available when needed for land acquisitions, office equipment purchases, and general operations.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Inventory COGS $20276

Part XII, Line 2D: Other expenses and losses per audited F/S

Inventory COGS $20276

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IRS990/Desc0SANCTUARIES & HABITAT CONSERVATION: HAS owns and maintains 17 nature sanctuaries in the Upper Texas Gulf Coast area which provide 3,384 acres of vital habitat for birds, wildlife, and people. During Spring Migration, the globally important High Island and Bolivar Flats coastal sanctuaries welcomed 6,000 visitors from 45 states and 20 countries this year. HAS staff and dedicated volunteers manage its sanctuaries with a focus on habitat restoration, invasive species control, bird monitoring and protection, and public access enhancement. In addition, HAS works with communities and partner organizations to improve native habitats for birds throughout the greater Houston area. This year HAS expanded its Natives Nursery, making native wildflowers and grasses available to partners for urban demonstration gardens, pocket prairies, and local gardeners wishing to enhance landscapes to benefit wildlife.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Ben Hulsey
IRS990/Form990PartVIISectionAGrp/PersonNm1John Bartos
IRS990/Form990PartVIISectionAGrp/PersonNm2Mary Carter
IRS990/Form990PartVIISectionAGrp/PersonNm3Bernice Hotman
IRS990/Form990PartVIISectionAGrp/PersonNm4Kay Medford
IRS990/Form990PartVIISectionAGrp/PersonNm5Greg Biddinger
IRS990/Form990PartVIISectionAGrp/PersonNm6Judy Boyce
IRS990/Form990PartVIISectionAGrp/PersonNm7Matthew Easterly
IRS990/Form990PartVIISectionAGrp/PersonNm8Mary Fitzgerald
IRS990/Form990PartVIISectionAGrp/PersonNm9Doris Heard
IRS990/Form990PartVIISectionAGrp/PersonNm10Ed Hickl
IRS990/Form990PartVIISectionAGrp/PersonNm11Lynne Johnson
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IRS990/Form990PartVIISectionAGrp/PersonNm13Alice Anne O'Donell
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IRS990/Form990PartVIISectionAGrp/TitleTxt1President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt2Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
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IRS990/OtherExpensesGrp/Desc1Printing and Publications
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IRS990/OtherExpensesGrp/Desc3Bird/animal expenses
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IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03393774
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03393774

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.1$0.11$13.9$2.41$2.00$0.41
2023Detailed filing. Detailed filing data is available for this year.$13.5$0.12$13.4$2.14$1.99$0.14
2022Detailed filing. Detailed filing data is available for this year.$13.3$0.27$13.0$2.30$1.70$0.60
2021Detailed filing. Detailed filing data is available for this year.$13.7$0.46$13.3$2.76$1.56$1.20
2020Detailed filing. Detailed filing data is available for this year.$11.8$0.45$11.4$1.83$1.56$0.26
2019Detailed filing. Detailed filing data is available for this year.$11.2$0.06$11.1$1.76$1.49$0.27
2018Detailed filing. Detailed filing data is available for this year.$10.7$0.05$10.7$4.85$1.57$3.28
2017Detailed filing. Detailed filing data is available for this year.$7.75$0.04$7.70$1.60$1.31$0.29
2016Detailed filing. Detailed filing data is available for this year.$7.27$0.04$7.22$1.40$1.19$0.22
2015Detailed filing. Detailed filing data is available for this year.$7.10$0.04$7.06$1.37$1.09$0.29
2014Detailed filing. Detailed filing data is available for this year.$6.86$0.06$6.80$1.91$1.05$0.86
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.14$0.26$5.88$1.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.99$0.05$5.93$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.49$0.09$5.40$1.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.45$0.05$5.40$0.99