Civic Intelligence

Otsego County Conservation Association Inc

990 • Fiscal year 2015 • EIN 23-7250655

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 27, 2016

PO Box 931Cooperstown, NY 13326

(607) 547-4488

Siviq Scores

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

Liabilities / Assets

58th percentile

0.01x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • NTEE C • <$500k nonprofits • Source year 2015

Liabilities / Revenue

59th percentile

0.01x

Higher debt load relative to revenue than 59% of similar nonprofits.

2015 filings • NTEE C • <$500k nonprofits • Source year 2015

Net Margin

42nd percentile

0.8%

Higher net margin than 42% of similar nonprofits.

2015 filings • NTEE C • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$55,300

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

2015 filings • NTEE C • <$500k nonprofits • Source year 2015

Asset Growth

35th percentile

-2.9%

Faster asset growth than 35% of similar nonprofits.

2015 filings • NTEE C • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

75th percentile

28%

Faster revenue growth than 75% of similar nonprofits.

2015 filings • NTEE C • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$448,573

Down $13,403 (-2.9%) from 2014

Net Assets

Down

$444,021

Down $13,836 (-3.0%) from 2014

Liabilities

Up

$4,552

Up $433 (+11%) from 2014

Revenue

Up

$305,880

Up $67,337 (+28%) from 2014

Expenses

Up

$303,282

Up $65,967 (+28%) from 2014

Net Income

Up

$2,598

Up $1,370 (+112%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $457,528Liabilities 2013: $4,183Net Assets 2013: $453,3452013Assets 2014: $461,976Liabilities 2014: $4,119Net Assets 2014: $457,8572014Assets 2015: $448,573Liabilities 2015: $4,552Net Assets 2015: $444,0212015Assets 2016: $480,344Liabilities 2016: $31,831Net Assets 2016: $448,5132016Assets 2017: $481,252Liabilities 2017: $16,778Net Assets 2017: $464,4742017Assets 2018: $501,572Liabilities 2018: $44,748Net Assets 2018: $456,8242018Assets 2019: $477,203Liabilities 2019: $9,300Net Assets 2019: $467,9032019Assets 2020: $462,463Liabilities 2020: $17,695Net Assets 2020: $444,7682020Assets 2021: $548,020Liabilities 2021: $10,124Net Assets 2021: $537,8962021Assets 2022: $517,330Liabilities 2022: $11,767Net Assets 2022: $505,5632022Assets 2023: $520,562Liabilities 2023: $1,989Net Assets 2023: $518,5732023Assets 2024: $409,323Liabilities 2024: $1,472Net Assets 2024: $407,8512024

Highlighted filing

2015

Assets$448,573
Liabilities$4,552
Net Assets$444,021

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $282,670Expenses 2013: $304,904Net Income 2013: -$22,2342013Revenue 2014: $238,543Expenses 2014: $237,315Net Income 2014: $1,2282014Revenue 2015: $305,880Expenses 2015: $303,282Net Income 2015: $2,5982015Revenue 2016: $272,252Expenses 2016: $281,426Net Income 2016: -$9,1742016Revenue 2017: $309,632Expenses 2017: $310,833Net Income 2017: -$1,2012017Revenue 2018: $341,200Expenses 2018: $329,723Net Income 2018: $11,4772018Revenue 2019: $319,284Expenses 2019: $338,453Net Income 2019: -$19,1692019Revenue 2020: $317,208Expenses 2020: $352,363Net Income 2020: -$35,1552020Revenue 2021: $527,357Expenses 2021: $462,473Net Income 2021: $64,8842021Revenue 2022: $505,642Expenses 2022: $494,266Net Income 2022: $11,3762022Revenue 2023: $561,414Expenses 2023: $546,845Net Income 2023: $14,5692023Revenue 2024: $383,328Expenses 2024: $506,180Net Income 2024: -$122,8522024

Highlighted filing

2015

Revenue$305,880
Expenses$303,282
Net Income$2,598
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 27, 2016
Return Version
2015v2.0
Gross Receipts
$323,913
Mission and Program Overview

Mission

OCCA is dedicated to promoting the enjoyment and sustainable use of Otsego County's natural resources through education, advocacy, resource management, research, planning and practice.

OCCA is dedicated to promoting the enjoyment and sustainable use of Otsego County's natural resources through education, advocacy, resource management, research, and planning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$185,949$162,033▼ $23,916
Investments in Publicly Traded Securities$146,559$143,974▼ $2,585
Cash and Non-Interest-Bearing Accounts$24,658$36,708▲ $12,050
Investments Other Securities$27,046$33,477▲ $6,431
Pledges and Grants Receivable$3,105$4,801▲ $1,696
Prepaid Expenses and Deferred Charges$1,966$2,222▲ $256
Land, Buildings, and Equipment, Net$1,848$1,982▲ $134
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$461,976$448,573▼ $13,403
Other Assets Total$70,845$63,376▼ $7,469
Liabilities
Other Liabilities$3,302$3,662▲ $360
Accounts Payable and Accrued Expenses$817$890▲ $73
Total Liabilities$4,119$4,552▲ $433
Net Assets / Fund Balance
Unrestricted Net Assets$455,085$441,555▼ $13,530
Temporarily Rstr Net Assets$2,772$2,466▼ $306
Total Net Assets Fund Balance$457,857$444,021▼ $13,836
Total Liabilities and Net Assets / Fund Balance$461,976$448,573▼ $13,403

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,982$12,027$14,009
Leasehold Improvements-$379$379
Other Assets Org$34,431--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$39,046$910▼ $905$783$38,098
2014$38,864$600▲ $2,198$2,447$39,046
2013$33,224$1,300▲ $4,469-$38,864
2012$27,282$2,720▲ $3,365-$33,224
2011$27,195-▲ $209-$27,282
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darla M YoungsExecutive DirecFT$55,300$55,300

Board Members and Trustees

NameTitle
Vicky LentzPresident
Willard HarmanVice President
Andree ConklinDirector
Donna VoglerDirector
Herbert J MarxDirector
Jim PatrickDirector
John GourlayDirector
Keith a BrunstadDirector
Steve ZerbyDirector
Tom ManionDirector
Jill EichlerSecretary
James HillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$265,611
Program Service Revenue
$11,896
Investment Income
$10,822
Other Revenue
$17,551
All Other Contributions
$209,287
Change in Net Assets
$2,598

Audited Revenue Reconciliation

Revenue per Audited Statements
$305,880
Revenue Not Reported on Form 990
$666
Total Revenue per Audited Statements
$306,546
Total Revenue per Form 990
$305,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$172,103
Other Expenses$104,429
Grants and Similar Amounts Paid$26,750
Total Fundraising Expense$22,837
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,839$7,785$6,228$77,852
Current Officers, Directors, Trustees, and Key Employees$45,346$5,530$4,424$55,300
Grants to Domestic Orgs$26,750--$26,750
Other Employee Benefits$20,124$2,454$1,963$24,541
Fees for Services Other$11,593$4,867$962$17,422
Payroll Taxes$10,278$1,254$1,003$12,535
Office Expenses-$10,008$1,906$11,914
Conferences and Meetings$4,262$2,607$655$7,524
Advertising$4,891$972$208$6,071
Fees for Services Accounting-$4,265$812$5,077
All Other Expenses$224$3,820$748$4,792
Other Expenses$967$2,899$1,017$2,899
Insurance-$1,871$356$2,227
Pension Plan Contributions$1,538$187$150$1,875
Occupancy-$1,113$212$1,325
Depreciation Depletion-$723$138$861
Total Functional Expenses$224,049$56,396$22,837$303,282

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$320,382
Expenses per Audited Statements$303,282
Total Expenses per Form 990$303,282
Expenses Not Reported on Form 990$17,100
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Village of CooperstownCooperstown, NY--$17,500
Suny Oneonta Biological FieldOneonta, NY--$9,250
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,551
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$12,470$12,470-$12,470
Garage Sale$5,081$5,081-$5,081
Total Events$17,551$17,551-$17,551
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
Payroll Liabilities$3,662
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
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 executive director and the board of directors met and reviewed the 990.

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

The organization has the board of directors sign a document stating that they do not have any conflict of interest on the board.

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

The board reviews the organizations evaluations and then look at the budget to determine what is left for raises. Then the board and the executive director decided what is available to be used for raises for the employees and the executive director.

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

Every year the board of directors reviews what the employee is making and then determines either the dollar amount of increase in earnings or the percentage amount of increase for each employee.

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

All of these documents are kept at the organization office in cooperstown also these documents are kept on the charities bureau website.

Filing and Contact Details

Filer

Filer Name
Otsego County Conservation
EIN
23-7250655
Phone
6075474488
Address
PO BOX 931, COOPERSTOWN, NY 13326

Signing Officer

Name
Vicky Lentz
Title
President
Signed
2016-04-27
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
235

Preparer

Firm
Mostert Manzanero & Scott LLP
Address
4 Associate Dr, Oneonta, NY 13820
Preparer
Anthony T Manzanero
Phone
6074328700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: recycling and waste management initiatives for otsego county. Other program services 5: to promote proper use of the land, air and water through education, promotion and support of research, concerning otsego lake and the otsego lake watershed.

Financial Statement Notes

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

The Association established a quasi - endowment fund that is maintained in a separate account for the purpose of supporting the Association's Biological Field Station Internship program. The income generated may be used for the internship program. Moderate long term growth of the fund is desired.

Part X : FIN48 Footnote

Otsego County Conservation Association, Inc. is exempt from federal income taxes on income from activities related to its exempt purpose under Section 501(c)(3) of the Internal Revenue Code.The Association reviews the components of revenues, gains, and other support and analyzes whether the position that the Association takes with regard to a particular item of income would meet the definition of an uncertain tax position under GAAP.The Association files Federal Form 990 and New York State CHAR500. The tax years that remain subject to examination by taxing authorities are generally the previous three years.

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