Civic Intelligence

American Membrane Technology Association Co Janet Jaworski

990 • Fiscal year 2015 • EIN 23-7370592

Jan 01, 2015 to Dec 31, 2015 • Filed on May 09, 2016

2409 SE Dixie HwyStuart, FL 34996

(772) 463-0820

Siviq Scores

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

Liabilities / Assets

75th percentile

0.28x

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

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.44x

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

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Net Margin

46th percentile

3.4%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$108,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 22.3% of source-year revenue.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Asset Growth

80th percentile

14%

Faster asset growth than 80% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

34th percentile

-4.1%

Faster revenue growth than 34% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$774,342

Up $93,602 (+14%) from 2014

Net Assets

Up

$559,428

Up $16,353 (+3.0%) from 2014

Liabilities

Up

$214,914

Up $77,249 (+56%) from 2014

Revenue

Down

$483,300

Down $20,410 (-4.1%) from 2014

Expenses

Down

$466,947

Down $37,891 (-7.5%) from 2014

Net Income

Up

$16,353

Up $17,481 (+1550%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $680,740Liabilities 2014: $137,665Net Assets 2014: $543,0752014Assets 2015: $774,342Liabilities 2015: $214,914Net Assets 2015: $559,4282015Assets 2016: $765,914Liabilities 2016: $158,671Net Assets 2016: $607,2432016Assets 2017: $798,445Liabilities 2017: $109,280Net Assets 2017: $689,1652017Assets 2018: $918,412Liabilities 2018: $148,160Net Assets 2018: $770,2522018Assets 2019: $907,780Liabilities 2019: $111,621Net Assets 2019: $796,1592019Assets 2020: $796,323Liabilities 2020: $163,453Net Assets 2020: $632,8702020Assets 2021: $841,846Liabilities 2021: $69,388Net Assets 2021: $772,4582021Assets 2022: $881,373Liabilities 2022: $117,228Net Assets 2022: $764,1452022Assets 2023: $878,847Liabilities 2023: $47,813Net Assets 2023: $831,0342023Assets 2024: $887,842Liabilities 2024: $24,108Net Assets 2024: $863,7342024

Highlighted filing

2015

Assets$774,342
Liabilities$214,914
Net Assets$559,428

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $503,710Expenses 2014: $504,838Net Income 2014: -$1,1282014Revenue 2015: $483,300Expenses 2015: $466,947Net Income 2015: $16,3532015Revenue 2016: $750,841Expenses 2016: $703,026Net Income 2016: $47,8152016Revenue 2017: $761,197Expenses 2017: $679,275Net Income 2017: $81,9222017Revenue 2018: $783,548Expenses 2018: $702,461Net Income 2018: $81,0872018Revenue 2019: $734,890Expenses 2019: $708,983Net Income 2019: $25,9072019Revenue 2020: $300,264Expenses 2020: $463,553Net Income 2020: -$163,2892020Revenue 2021: $592,248Expenses 2021: $452,660Net Income 2021: $139,5882021Revenue 2022: $466,332Expenses 2022: $474,645Net Income 2022: -$8,3132022Revenue 2023: $557,843Expenses 2023: $490,954Net Income 2023: $66,8892023Revenue 2024: $574,985Expenses 2024: $542,285Net Income 2024: $32,7002024

Highlighted filing

2015

Revenue$483,300
Expenses$466,947
Net Income$16,353
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 9, 2016
Return Version
2015v2.0
Gross Receipts
$483,300
Mission and Program Overview

Mission

Increase understanding and use of water desalination through education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$613,847$649,614▲ $35,767
Cash and Non-Interest-Bearing Accounts$45,818$114,910▲ $69,092
Prepaid Expenses and Deferred Charges$19,073$7,923▼ $11,150
Accounts Receivable$1,332$1,895▲ $563
Land, Buildings, and Equipment, Net$670$0▼ $670
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$680,740$774,342▲ $93,602
Other Assets Total-$0-
Liabilities
Deferred Revenue$120,741$214,798▲ $94,057
Accounts Payable and Accrued Expenses$16,924$116▼ $16,808
Total Liabilities$137,665$214,914▲ $77,249
Net Assets / Fund Balance
Unrestricted Net Assets$523,554$546,414▲ $22,860
Temporarily Rstr Net Assets$19,521$13,014▼ $6,507
Total Net Assets Fund Balance$543,075$559,428▲ $16,353
Total Liabilities and Net Assets / Fund Balance$680,740$774,342▲ $93,602

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$19,778$19,778
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Harold FravelExecutive DirectorFT$108,000$108,000

Board Members and Trustees

NameTitle
Mehul PatelPast President
Scott FreemanPresident
Christine a OwenVice President
Ben MovahedDirector
Bob YamadaDirector
Brent AlspachDirector
David BrownDirector
Dennis LivingstonDirector
Douglas EisbergDirector
Eric OwensDirector
Jill MillerDirector
John TonnerDirector
John TracyDirector
Robert OreskovichDirector
Russ SwerdfegerDirector
Scott McclellandDirector
Tom SeacordDirector
Wayne BatesDirector
Ian WatsonDirector Emeritus
John PottsDirector Emeritus
STEVEN J DURANCEAU PhDDirector Emeritus
Stuart a MccellanDirector Emeritus
Lynne Gulizia2nd VICE PRES
Yujung ChangNwmoa Liaison
Christopher BoydScma Liaison
Karen LindseySecretary
Jarrett KinslowSeda Liaison
Troy WalkerSwmoa Liaison
Greg WetterauTreasurer
Yuliana Porras MendozaUsbr Liaison

Highest Paid Contractors

ContractorServicesLocationCompensation
Harold FravelExecutive Director120 OCEAN GRANDE BLVD APT 303, Jupiter, FL 33477-7376$108,000
Revenue and Support

Revenue Composition

Contributions and Grants
$134,290
Program Service Revenue
$342,681
Investment Income
$6,329
Other Revenue
$0
Change in Net Assets
$16,353

Audited Revenue Reconciliation

Revenue per Audited Statements
$483,300
Total Revenue per Audited Statements
$483,300
Total Revenue per Form 990
$483,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$348,947
Salaries, Compensation, and Employee Benefits$108,000
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$81,000$27,000-$108,000
All Other Expenses$29,033$30,703-$59,736
Travel$27,343$13,117-$40,460
Payments to Affiliates$20,277--$20,277
Other Expenses$13,175$35,375-$13,175
Grants to Domestic Individuals$10,000--$10,000
Information Technology$6,944--$6,944
Advertising$5,184--$5,184
Insurance$209$1,817-$2,026
Depreciation Depletion$670--$670
Total Functional Expenses$358,935$108,012$0$466,947

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$466,947
Total Expenses per Audited Statements$466,947
Total Expenses per Form 990$466,947
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
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
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
Yes

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

AMTA Board Members are in the Membrane Industry and may have provided business services to other Board Members, example, Board Member A could have purchased a Pump from Board Member Bs company for his/her Membrane Plant. Board Member C may have purchased Membranes from Board Member Ds company for his/her Membrane Plant. Board Member E may have provided consulting or engineering services to Board Member Fs utility

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

The control of management duties were delegated to a board elected management company, total event & management association.

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

Members of amta pay a membership fee and elect directors of the board who govern the decisions for the organization.

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

There are a total of 25 voting board members (19 elected voting members, and 6 appointed voting members)

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

The AMTA Board is issued a copy of the 990 prior to filing.

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

Each AMTA Board Member or Committee Volunteer signs a Conflict of Interest Policy Statement. The AMTA Board reviews potential conflicts of interest during the Board Meetings prior to any action taken by the Board or its Members.

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

Harold Fravel is compensated as the Executive Director based upon his contract approved by the AMTA Board.

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

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
American Membrane Technology Association
EIN
23-7370592
Phone
7724630820
Address
2409 SE DIXIE HWY, STUART, FL 34996

Signing Officer

Name
Scott Freeman
Title
Current President
Signed
2016-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harold Fravel
Formed
1974
Legal Domicile
CA
Voting Board Members
25
Independent Board Members
25
Employees
0
Volunteers
30

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108-3820
Preparer
Steven W Northcote
Phone
6192947200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

AMTA PUBLICATIONS: Column (A) - Total = $1983; Column (B) - Program Services = $1983; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BINDERS: Column (A) - Total = $1917; Column (B) - Program Services = $1917; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BOARD MEETINGS/RETREATS: Column (A) - Total = $10061; Column (B) - Program Services = $0; Column (C) - Management & General = $10061; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BROADCASTS/MAILINGS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CONFERENCES - CEU: Column (A) - Total = $138; Column (B) - Program Services = $138; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DISPLAY BOOTH: Column (A) - Total = $6931; Column (B) - Program Services = $6931; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES AND SUBSCRIPTIONS: Column (A) - Total = $609; Column (B) - Program Services = $0; Column (C) - Management & General = $609; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EXCURSIONS: Column (A) - Total = $7018; Column (B) - Program Services = $7018; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FACILITIES/AUDIO/VIDEO: Column (A) - Total = $4334; Column (B) - Program Services = $4334; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERSHIP BENEFITS/GIVEAWAYS: Column (A) - Total = $1705; Column (B) - Program Services = $1705; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERSHIP PACKETS: Column (A) - Total = $1650; Column (B) - Program Services = $1650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $7986; Column (B) - Program Services = $74; Column (C) - Management & General = $7912; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OUTSIDE SERVICE: Column (A) - Total = $5305; Column (B) - Program Services = $0; Column (C) - Management & General = $5305; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

POSTAGE: Column (A) - Total = $2626; Column (B) - Program Services = $2219; Column (C) - Management & General = $407; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SIGNAGE: Column (A) - Total = $481; Column (B) - Program Services = $481; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

STATIONARY/SUPPLIES: Column (A) - Total = $1497; Column (B) - Program Services = $583; Column (C) - Management & General = $914; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $5495; Column (B) - Program Services = $0; Column (C) - Management & General = $5495; Column (D) - Fundraising = $0

Financial Statement Notes

Part X : FIN48 Footnote

The Corporation is a Nonprofit California Corporation and is exempt from income taxes under Section 501(c)(4) of the Internal Revenue Code and Section 23701(f) of the California Revenue and Taxation Code on income related to their tax exempt purpose. The Corporation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Corporation is not a private foundation.The Corporations Return of Organization Exempt from Income Tax for the years ended December 31, 2015, 2014, 2013 and 2012 are subject to examination by Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed.

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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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