Civic Intelligence

North and South Rivers Watershed Association Inc.

990 • Fiscal year 2016 • EIN 23-7181992

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

PO Box 43Norwell, MA 02061

(781) 659-8168

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.02x

Higher debt load relative to assets than 42% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

29th percentile

-4.8%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

78th percentile

$71,585

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

36th percentile

-1.8%

Faster asset growth than 36% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

32nd percentile

-5.8%

Faster revenue growth than 32% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$643,659

Down $12,114 (-1.8%) from 2015

Net Assets

Down

$631,963

Down $10,000 (-1.6%) from 2015

Liabilities

Down

$11,696

Down $2,114 (-15%) from 2015

Revenue

Down

$373,940

Down $22,885 (-5.8%) from 2015

Expenses

Up

$391,828

Up $71,636 (+22%) from 2015

Net Income

Down

-$17,888

Down $94,521 (-123%) from 2015

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 2012: $511,012Liabilities 2012: $8,569Net Assets 2012: $502,4432012Assets 2013: $582,890Liabilities 2013: $31,996Net Assets 2013: $550,8942013Assets 2014: $590,295Liabilities 2014: $20,978Net Assets 2014: $569,3172014Assets 2015: $655,773Liabilities 2015: $13,810Net Assets 2015: $641,9632015Assets 2016: $643,659Liabilities 2016: $11,696Net Assets 2016: $631,9632016Assets 2017: $668,837Liabilities 2017: $7,408Net Assets 2017: $661,4292017Assets 2018: $934,820Liabilities 2018: $37,837Net Assets 2018: $896,9832018Assets 2019: $1,040,773Liabilities 2019: $31,262Net Assets 2019: $1,009,5112019Assets 2020: $1,220,232Liabilities 2020: $109,521Net Assets 2020: $1,110,7112020Assets 2021: $1,924,066Liabilities 2021: $79,943Net Assets 2021: $1,844,1232021Assets 2022: $1,926,488Liabilities 2022: $97,596Net Assets 2022: $1,828,8922022Assets 2023: $2,784,307Liabilities 2023: $99,571Net Assets 2023: $2,684,7362023Assets 2024: $3,115,736Liabilities 2024: $432,417Net Assets 2024: $2,683,3192024

Highlighted filing

2016

Assets$643,659
Liabilities$11,696
Net Assets$631,963

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $316,7512012Revenue 2013: $386,833Expenses 2013: $352,630Net Income 2013: $34,2032013Revenue 2014: $345,115Expenses 2014: $340,921Net Income 2014: $4,1942014Revenue 2015: $396,825Expenses 2015: $320,192Net Income 2015: $76,6332015Revenue 2016: $373,940Expenses 2016: $391,828Net Income 2016: -$17,8882016Revenue 2017: $463,872Expenses 2017: $455,779Net Income 2017: $8,0932017Revenue 2018: $760,669Expenses 2018: $511,769Net Income 2018: $248,9002018Revenue 2019: $700,966Expenses 2019: $588,438Net Income 2019: $112,5282019Revenue 2020: $734,338Expenses 2020: $633,138Net Income 2020: $101,2002020Revenue 2021: $1,297,771Expenses 2021: $597,348Net Income 2021: $700,4232021Revenue 2022: $950,506Expenses 2022: $810,728Net Income 2022: $139,7782022Revenue 2023: $1,850,192Expenses 2023: $1,047,322Net Income 2023: $802,8702023Revenue 2024: $1,279,925Expenses 2024: $885,561Net Income 2024: $394,3642024

Highlighted filing

2016

Revenue$373,940
Expenses$391,828
Net Income-$17,888
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$387,081
Mission and Program Overview

Mission

To preserve, restore, maintain and conserve in their natural state, the waters and related natural resources within the north and south river's watershed.

To preserve, restore, maintain and conserve the north and south river's watershed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$279,576$226,312▼ $53,264
Investments in Publicly Traded Securities$123,088$160,899▲ $37,811
Land, Buildings, and Equipment, Net$162,459$155,039▼ $7,420
Pledges and Grants Receivable$31,532$49,454▲ $17,922
Cash and Non-Interest-Bearing Accounts$50,843$46,859▼ $3,984
Prepaid Expenses and Deferred Charges$8,275$5,096▼ $3,179
Total Assets$655,773$643,659▼ $12,114
Liabilities
Accounts Payable and Accrued Expenses$5,639$8,691▲ $3,052
Other Liabilities$8,171$3,005▼ $5,166
Total Liabilities$13,810$11,696▼ $2,114
Net Assets / Fund Balance
Unrestricted Net Assets$523,237$507,952▼ $15,285
Temporarily Rstr Net Assets$118,726$124,011▲ $5,285
Total Net Assets Fund Balance$641,963$631,963▼ $10,000
Total Liabilities and Net Assets / Fund Balance$655,773$643,659▼ $12,114

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$61,111$85,219$73,165
Land$89,600-$45,100
Equipment$488$10,765$9,519
Other Land Buildings$3,840$4,160$8,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samantha WoodsExecutive DirectorFT$69,500$2,085$71,585

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$327,000
Program Service Revenue
$29,393
Investment Income
$4,801
Other Revenue
$12,746
All Other Contributions
$79,458
Change in Net Assets
$-17,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$256,852
Other Expenses$134,976
Total Fundraising Expense$46,256
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$131,775$3,611$29,061$164,447
Current Officers, Directors, Trustees, and Key Employees$34,190$26,068$6,242$66,500
All Other Expenses$18,631$1,852$325$20,808
Payroll Taxes$12,931$3,925$2,728$19,584
Fees for Services Other$15,768$1,872-$17,640
Other Expenses$210$6,810$498$7,518
Occupancy-$7,453-$7,453
Insurance$2,085$5,022-$7,107
Fees for Services Accounting-$6,485-$6,485
Travel$4,177$543$301$5,021
Depreciation Depletion$2,560$2,199-$4,759
Pension Plan Contributions$3,019$604$402$4,025
Office Expenses$746$2,370-$3,116
Other Employee Benefits$2,296--$2,296
Total Functional Expenses$272,696$72,876$46,256$391,828
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,875
Fundraising Direct Expenses$8,255
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposit$1,938
Payroll Liabilities$1,067
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

Formal minutes are not maintained for all committee meetings.

Form 990, Part VI, Section B, Line 11B

Line 11a explanation - the finance committee and treasurer is given a copy of the reviewed financial statements to approve and review prior to finalization. The treasurer is given a copy of the form 990 to review and approve prior to finalizing and filing.

Form 990, Part VI, Section B, Line 15

Board of directors approves compensation of director and all key employees.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
North & South Rivers Watershed
EIN
23-7181992
Phone
7816598168
Address
PO BOX 43, NORWELL, MA 02061

Signing Officer

Name
Samantha Woods
Title
Treasurer
Phone
7816598168
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Mayfield
Formed
1970
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
15
Employees
13
Volunteers
0

Preparer

Firm
Ingle & Associates LLC
Address
105 WEBSTER STREET SUITE 9, HANOVER, MA 02339
Preparer
Patricia Cobb
Phone
7818783933
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IRS990/NetAssetsOrFundBalancesEOYAmt0631963
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05620
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05620
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0312
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0312
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt06814
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt06814
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt07888
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt07453
IRS990/OccupancyGrp/TotalAmt07453
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02370
IRS990/OfficeExpensesGrp/ProgramServicesAmt0746
IRS990/OfficeExpensesGrp/TotalAmt03116
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02296
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02296
IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc1PRINTING AND POSTAGE
IRS990/OtherExpensesGrp/Desc2PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc3COMPUTER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt01768
IRS990/OtherExpensesGrp/FundraisingAmt14931
IRS990/OtherExpensesGrp/FundraisingAmt2498
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01178
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12884
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26810
IRS990/OtherExpensesGrp/ProgramServicesAmt028406
IRS990/OtherExpensesGrp/ProgramServicesAmt17897
IRS990/OtherExpensesGrp/ProgramServicesAmt28005
IRS990/OtherExpensesGrp/ProgramServicesAmt3210
IRS990/OtherExpensesGrp/TotalAmt031352
IRS990/OtherExpensesGrp/TotalAmt115712
IRS990/OtherExpensesGrp/TotalAmt28005
IRS990/OtherExpensesGrp/TotalAmt37518
IRS990/OtherLiabilitiesGrp/BOYAmt08171
IRS990/OtherLiabilitiesGrp/EOYAmt03005
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt029061
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03611
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0131775
IRS990/OtherSalariesAndWagesGrp/TotalAmt0164447
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02728
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03925
IRS990/PayrollTaxesGrp/ProgramServicesAmt012931
IRS990/PayrollTaxesGrp/TotalAmt019584
IRS990/PensionPlanContributionsGrp/FundraisingAmt0402
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0604
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03019
IRS990/PensionPlanContributionsGrp/TotalAmt04025
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt031532
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt049454
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08275
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05096
IRS990/PrincipalOfficerNm0RICK MAYFIELD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt029393
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029393
IRS990/ProgSrvcAccomActy2Grp/Desc0TO ENGAGE: TO PROVIDE PROGRAMS THAT DEEPEN PEOPLE'S CONNECTION WITH WATER BY BEING IN NATURE OR BY TAKING ACTION TO HELP RESOLVE ENVIRONMENTAL ISSUES FACING OUR WATER.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt081789
IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTHY RIVERS: TO PROVIDE DEMINSTRATION PROJECTS THAT SHOW HOW WE CAN RESTORE OUR WATERS TO HEALTH
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0106351
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0339868
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05312
IRS990/PYOtherExpensesAmt098685
IRS990/PYOtherRevenueAmt013532
IRS990/PYProgramServiceRevenueAmt038113
IRS990/PYRevenuesLessExpensesAmt076633
IRS990/PYSalariesCompEmpBnftPaidAmt0216987
IRS990/PYTotalExpensesAmt0320192
IRS990/PYTotalProfFndrsngExpnsAmt04520
IRS990/PYTotalRevenueAmt0396825
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-17888
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt06814
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0279576
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0226312
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0323700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0339868
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0304261
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0341374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0275390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01584593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04801
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03544
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03532
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03600
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt019307
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0101292
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0312
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0596
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0157
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0193
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0173
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01431
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94770
IRS990ScheduleA/PublicSupportPY170Pct00.93660
IRS990ScheduleA/PublicSupportTotal170Amt01534476
IRS990ScheduleA/SubstantialContributorsTotAmt050117
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0323700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0339868
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0304261
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0341374
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0275390
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01584593
IRS990ScheduleA/TotalSupportAmt01619139
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt06415
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt07393
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt013808
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt061111
IRS990ScheduleD/BuildingsGrp/DepreciationAmt085219
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt073165
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt073165
IRS990ScheduleD/EquipmentGrp/BookValueAmt0488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010765
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01734

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