Civic Intelligence

Western Division American Fisheries Society

EIN 23-7226664 • 501(c)3 • Cody, WY

990-N Coverage

Profile

Improve the conservation and sustainability of fishery resources and aquatic ecosystems by advancing fisheries and aquatic science.

8 Cactus DriveCody, WY 82414

www.wdafs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.53x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

99th percentile

14.72x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

84th percentile

28%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

-0.2%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$1,050,661

Up $228,631 (+28%) from 2024

Liabilities

Up

$561,851

Up $161,285 (+40%) from 2024

Net Assets

Up

$488,810

Up $67,346 (+16%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin20th percentile

Revenue

Down

$38,168

Down $63 (-0.2%) from 2024

Expenses

Down

$42,865

Down $25,900 (-38%) from 2024

Net Income

Up

-$4,697

Up $25,837 (+85%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2020: $567,381Liabilities 2020: $0Net Assets 2020: $567,3812020Assets 2021: $684,252Liabilities 2021: $367,740Net Assets 2021: $316,5122021Assets 2022: $545,969Liabilities 2022: $289,741Net Assets 2022: $256,2282022Assets 2023: $679,390Liabilities 2023: $279,231Net Assets 2023: $400,1592023Assets 2024: $822,030Liabilities 2024: $400,566Net Assets 2024: $421,4642024Assets 2025: $1,050,661Liabilities 2025: $561,851Net Assets 2025: $488,8102025

Highlighted filing

2025

Assets$1,050,661
Liabilities$561,851
Net Assets$488,810
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2020: $123,997Expenses 2020: $66,925Net Income 2020: $57,0722020Revenue 2021: $74,961Expenses 2021: $20,038Net Income 2021: $54,9232021Revenue 2022: $41,157Expenses 2022: $46,191Net Income 2022: -$5,0342022Revenue 2023: $60,753Expenses 2023: $56,660Net Income 2023: $4,0932023Revenue 2024: $38,231Expenses 2024: $68,765Net Income 2024: -$30,5342024Revenue 2025: $38,168Expenses 2025: $42,865Net Income 2025: -$4,6972025

Highlighted filing

2025

Revenue$38,168
Expenses$42,865
Net Income-$4,697
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,050,661
Liabilities
$561,851
Net assets
$488,810
Revenue
$38,168
Expenses
$42,865
Net income
-$4,697
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.05$0.56$0.49$0.04$0.04$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.82$0.40$0.42$0.04$0.07$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.28$0.40$0.06$0.06$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.29$0.26$0.04$0.05$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.37$0.32$0.07$0.02$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.12$0.07$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 19, 2026
Return Version
2024v5.2
Gross Receipts
$46,025
Mission and Program Overview

Mission

Improve the conservation and sustainability of fishery resources and aquatic ecosystems by advancing fisheries and aquatic science.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$803,343$1,022,888▲ $219,545
Cash and Non-Interest-Bearing Accounts$18,687$27,773▲ $9,086
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$822,030$1,050,661▲ $228,631
Other Assets Total-$0-
Liabilities
Other Liabilities$400,566$561,851▲ $161,285
Total Liabilities$400,566$561,851▲ $161,285
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$421,464$488,810▲ $67,346
Total Net Assets Fund Balance$421,464$488,810▲ $67,346
Total Liabilities and Net Assets / Fund Balance$822,030$1,050,661▲ $228,631
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Julie CarterPast president
Tim CopelandPresident
Amber SteedPresident Elect
Brittany JenneweinVice President
Chris Pennesec/Treasurer
Kim LukeStudent Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$33,858
Program Service Revenue
$0
Investment Income
$4,310
Other Revenue
$0
All Other Contributions
$33,858
Change in Net Assets
$-4,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,202
Grants and Similar Amounts Paid$20,663
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$20,663--$20,663
Conferences and Meetings$19,608--$19,608
Fees for Services Accounting-$1,922-$1,922
Other Expenses$12$160-$12
Total Functional Expenses$40,783$2,082$0$42,865
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to other organizations$561,851
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
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 B, Line 11B

“A draft of the tax return is reviewed by the board prior to filing”

Form 990, Part VI, Section C, Line 19

“Available upon request”

Filing and Contact Details

Filer

Filer Name
Western Division American Fisheries
EIN
23-7226664
Phone
3072501213
Address
8 Cactus Drive, Cody, WY 82414

Signing Officer

Name
Tim Copeland
Title
President
Signed
2026-02-19
Discuss with paid preparer
Yes

Organization Details

Formed
1948
Legal Domicile
Mt
Voting Board Members
2,973
Independent Board Members
2,523
Employees
0
Volunteers
6

Preparer

Firm
Nelson & Associates CPAs
Address
2230 Longport Ct Ste 110, Elk Grove, CA 95758
Preparer
Michelle Nelson CPA CFE MST
Phone
9162996800
Raw XML Appendix388 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65320
IRS990ScheduleA/PublicSupportPY509Pct00.71150
IRS990ScheduleA/PublicSupportTotal509Amt0184707
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt033858
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt029450
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt055239
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt030113
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt036047
IRS990ScheduleA/Total509Grp/TotalAmt0184707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt046045
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt097588
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt072985
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt030113
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt036047
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0282778
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0561851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to other organizations
IRS990ScheduleD/TotalLiabilityAmt0561851
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt020663
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Program and Travel Grants
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt019
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft of the tax return is reviewed by the board prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0822030
IRS990/TotalAssetsEOYAmt01050661
IRS990/TotalAssetsGrp/BOYAmt0822030
IRS990/TotalAssetsGrp/EOYAmt01050661
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt033858
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02082
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040783
IRS990/TotalFunctionalExpensesGrp/TotalAmt042865
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0400566
IRS990/TotalLiabilitiesEOYAmt0561851
IRS990/TotalLiabilitiesGrp/BOYAmt0400566
IRS990/TotalLiabilitiesGrp/EOYAmt0561851
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0421464
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0488810
IRS990/TotalProgramServiceExpensesAmt040783
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04310
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt038168
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0822030
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01050661
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08 Cactus Drive
IRS990/USAddress/CityNm0Cody
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082414
IRS990/VotingMembersGoverningBodyCnt02973
IRS990/VotingMembersIndependentCnt02523
IRS990/WebsiteAddressTxt0www.wdafs.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tim Copeland
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Division American Fisheries
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Society
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0237226664
ReturnHeader/Filer/PhoneNum03072501213
ReturnHeader/Filer/USAddress/AddressLine1Txt08 Cactus Drive
ReturnHeader/Filer/USAddress/CityNm0Cody
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082414
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200570323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nelson & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02230 Longport Ct Ste 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elk Grove
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095758
ReturnHeader/PreparerPersonGrp/PhoneNum09162996800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michelle Nelson CPA CFE MST
ReturnHeader/ReturnTs02026-02-19T09:46:41-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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