Civic Intelligence

Friends of Five Rivers Inc.

990 • Fiscal year 2019 • EIN 23-7309978

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 21, 2019

56 Game Farm RdDelmar, NY 12054

(518) 475-0295

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Source year 2019

Net Margin

30th percentile

-8.7%

Higher net margin than 30% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Source year 2019

Top Officer Pay

83rd percentile

$36,562

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2019 filings • NTEE C • <$500k nonprofits • Source year 2019

Asset Growth

42nd percentile

-0.2%

Faster asset growth than 42% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

32nd percentile

-15%

Faster revenue growth than 32% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$277,701

Down $566 (-0.2%) from 2018

Net Assets

Down

$257,270

Down $15,040 (-5.5%) from 2018

Liabilities

Up

$20,431

Up $14,474 (+243%) from 2018

Revenue

Down

$165,011

Down $29,354 (-15%) from 2018

Expenses

Down

$179,328

Down $13,444 (-7.0%) from 2018

Net Income

Down

-$14,317

Down $15,910 (-999%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $282,428Liabilities 2011: $3,818Net Assets 2011: $278,6102011Assets 2012: $279,389Liabilities 2012: $2,260Net Assets 2012: $277,1292012Assets 2013: $240,602Liabilities 2013: $8,287Net Assets 2013: $232,3152013Assets 2014: $231,199Liabilities 2014: $5,404Net Assets 2014: $225,7952014Assets 2015: $267,204Liabilities 2015: $5,384Net Assets 2015: $261,8202015Assets 2016: $273,185Liabilities 2016: $4,803Net Assets 2016: $268,3822016Assets 2017: $275,609Liabilities 2017: $5,528Net Assets 2017: $270,0812017Assets 2018: $278,267Liabilities 2018: $5,957Net Assets 2018: $272,3102018Assets 2019: $277,701Liabilities 2019: $20,431Net Assets 2019: $257,2702019Assets 2020: $274,414Liabilities 2020: $14,883Net Assets 2020: $259,5312020Assets 2021: $294,581Liabilities 2021: $16,315Net Assets 2021: $278,2662021Assets 2022: $292,482Liabilities 2022: $12,534Net Assets 2022: $279,9482022Assets 2023: $289,493Liabilities 2023: $13,059Net Assets 2023: $276,4342023Assets 2024: $315,281Liabilities 2024: $15,198Net Assets 2024: $300,0832024

Highlighted filing

2019

Assets$277,701
Liabilities$20,431
Net Assets$257,270

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $104,462Expenses 2011: $599,072Net Income 2011: -$494,6102011Revenue 2012: $90,826Expenses 2012: $94,541Net Income 2012: -$3,7152012Revenue 2013: $88,696Expenses 2013: $131,620Net Income 2013: -$42,9242013Revenue 2014: $126,880Expenses 2014: $134,452Net Income 2014: -$7,5722014Revenue 2015: $168,336Expenses 2015: $132,704Net Income 2015: $35,6322015Revenue 2016: $156,814Expenses 2016: $148,559Net Income 2016: $8,2552016Revenue 2017: $168,112Expenses 2017: $167,283Net Income 2017: $8292017Revenue 2018: $194,365Expenses 2018: $192,772Net Income 2018: $1,5932018Revenue 2019: $165,011Expenses 2019: $179,328Net Income 2019: -$14,3172019Revenue 2020: $202,987Expenses 2020: $200,165Net Income 2020: $2,8222020Revenue 2021: $180,724Expenses 2021: $161,978Net Income 2021: $18,7462021Revenue 2022: $180,365Expenses 2022: $178,683Net Income 2022: $1,6822022Revenue 2023: $208,300Expenses 2023: $218,288Net Income 2023: -$9,9882023Revenue 2024: $249,567Expenses 2024: $245,907Net Income 2024: $3,6602024

Highlighted filing

2019

Revenue$165,011
Expenses$179,328
Net Income-$14,317
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 21, 2019
Return Version
2018v3.1
Gross Receipts
$175,707
Mission and Program Overview

Mission

To support environmental education at the Five Rivers EnvironmentalEducation Center as well as to enhance the experience of visitors to Five Rivers and to promote the interests of the Center by raising funds, providing volunteer services, supporting the guided school program, and assisting as necessary.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$231,662$174,128▼ $57,534
Cash and Non-Interest-Bearing Accounts$23,010$71,717▲ $48,707
Pledges and Grants Receivable$6,500$9,384▲ $2,884
Inventories for Sale or Use$4,640$6,458▲ $1,818
Land, Buildings, and Equipment, Net-$4,013-
Accounts Receivable-$1,711-
Prepaid Expenses and Deferred Charges$1,442$0▼ $1,442
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$278,267$277,701▼ $566
Other Assets Total$11,013$10,290▼ $723
Liabilities
Deferred Revenue$2,390$16,383▲ $13,993
Accounts Payable and Accrued Expenses$3,567$4,048▲ $481
Total Liabilities$5,957$20,431▲ $14,474
Net Assets / Fund Balance
Unrestricted Net Assets$149,010$144,037▼ $4,973
Temporarily Rstr Net Assets$112,287$102,944▼ $9,343
Permanently Rstr Net Assets$11,013$10,289▼ $724
Total Net Assets Fund Balance$272,310$257,270▼ $15,040
Total Liabilities and Net Assets / Fund Balance$278,267$277,701▼ $566

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,013$10,816$14,829

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$17,023-▼ $140$2,378$14,330
2017$16,387-▲ $636-$17,023
2016$16,402-▲ $870$885$16,387
2015$21,845-▼ $910$4,533$16,402
2014$21,452-▲ $393-$21,845
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joanne MacklinExecutive DirectorFT$36,562$36,562

Board Members and Trustees

NameTitle
Paula ReadPresident
Meagan MazzarinoVice President
Andrea RicardDirector
Barbara CoonDirector
Larry NaviaskyDirector
Miles GarfinkelDirector
Randal CoburnDirector
Rebecca BeiterDirector
Robert GreenmanDirector
Stephanie MaesDirector
William ReynoldsDirector
Ingrid SorensenSecretary
Daniel BerryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$144,704
Program Service Revenue
$15,119
Investment Income
$1,714
Other Revenue
$3,474
All Other Contributions
$42,505
Change in Net Assets
$-14,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$132,180
Other Expenses$47,148
Total Fundraising Expense$2,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,376--$85,376
Current Officers, Directors, Trustees, and Key Employees$29,250$5,484$1,828$36,562
Office Expenses$10,231$490$163$10,884
Payroll Taxes$9,627$461$154$10,242
Insurance$8,578$411$137$9,126
Fees for Services Accounting-$5,967-$5,967
Other Expenses$584--$584
Depreciation Depletion$502--$502
All Other Expenses$281--$281
Fees for Services Other$122$6$2$130
Total Functional Expenses$164,225$12,819$2,284$179,328
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,677
Fundraising Direct Expenses$6,207
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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The Organization has approximately 500 members. These members elect board candidates onto the board of directors.

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

Board of Directors reviews the Form 990 before filing.

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

The Organization makes it governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Five Rivers Limited
EIN
23-7309978
Phone
5184750295
Address
56 Game Farm Rd, Delmar, NY 12054

Signing Officer

Name
Paula Read
Title
President
Signed
2019-10-21
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
11
Volunteers
500

Preparer

Firm
TL Roe CPA PC
Address
449 Delaware Avenue, Delmar, NY 12054
Preparer
Terrell L Roe CPA
Phone
5184391517
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Change in Value of Perpetual Trust = -$723

Financial Statement Notes

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

The Organization intends to periodically withdraw current year earnings to be used towards its mission.

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IRS990/OtherExpensesGrp/Desc1Supplies
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IRS990/OtherExpensesGrp/ProgramServicesAmt12689
IRS990/OtherExpensesGrp/ProgramServicesAmt2809
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0461
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0169492
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IRS990/PYInvestmentIncomeAmt01236
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14317
IRS990/RegularMonitoringEnfrcInd0true
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0133408
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0146202
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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt016000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt016000
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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt02400
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01714
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01236
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0971
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01611
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0703
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06235
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt09677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt011482
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt014649
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt019171
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016223
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt071202
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt019612
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt024370
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt015813
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt015812
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt018827
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt094434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01714

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.15$0.15$3.00$2.50$2.46$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.89$0.13$2.76$2.08$2.18$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.92$0.13$2.80$1.80$1.79$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.95$0.16$2.78$1.81$1.62$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.74$0.15$2.60$2.03$2.00$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.78$0.20$2.57$1.65$1.79$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.78$0.06$2.72$1.94$1.93$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.76$0.06$2.70$1.68$1.67$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.73$0.05$2.68$1.57$1.49$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.67$0.05$2.62$1.68$1.33$0.36
2014Detailed filing. Detailed filing data is available for this year.$2.31$0.05$2.26$1.27$1.34$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.08$2.32$0.89$1.32$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.02$2.77$0.91$0.95$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.04$2.79$1.04$5.99$4.95