Civic Intelligence

The Purple Martin Conservation Association

990 • Fiscal year 2015 • EIN 25-1555430

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 24, 2016

301 Peninsula Drive Suite 6Erie, PA 16505

(814) 833-7656

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.23x

Higher debt load relative to assets than 72% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.20x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

85th percentile

33%

Faster asset growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

88th percentile

53%

Faster revenue growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$372,511

Up $92,211 (+33%) from 2014

Net Assets

Up

$287,293

Up $79,052 (+38%) from 2014

Liabilities

Up

$85,218

Up $13,159 (+18%) from 2014

Revenue

Up

$432,239

Up $149,544 (+53%) from 2014

Expenses

Up

$347,695

Up $60,656 (+21%) from 2014

Net Income

Up

$84,544

Up $88,888 (+2046%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $271,708Liabilities 2012: $77,977Net Assets 2012: $193,7312012Assets 2013: $298,662Liabilities 2013: $77,365Net Assets 2013: $221,2972013Assets 2014: $280,300Liabilities 2014: $72,059Net Assets 2014: $208,2412014Assets 2015: $372,511Liabilities 2015: $85,218Net Assets 2015: $287,2932015Assets 2016: $335,876Liabilities 2016: $8,472Net Assets 2016: $327,4042016Assets 2017: $410,651Liabilities 2017: $32,354Net Assets 2017: $378,2972017Assets 2018: $494,624Liabilities 2018: $57,037Net Assets 2018: $437,5872018Assets 2019: $537,712Liabilities 2019: $56,514Net Assets 2019: $481,1982019Assets 2020: $689,973Liabilities 2020: $52,351Net Assets 2020: $637,6222020Assets 2021: $895,554Liabilities 2021: $19,389Net Assets 2021: $876,1652021Assets 2022: $938,410Liabilities 2022: $38,798Net Assets 2022: $899,6122022Assets 2023: $984,520Liabilities 2023: $23,598Net Assets 2023: $960,9222023Assets 2024: $1,171,205Liabilities 2024: $43,993Net Assets 2024: $1,127,2122024

Highlighted filing

2015

Assets$372,511
Liabilities$85,218
Net Assets$287,293

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $367,4892012Revenue 2013: $330,782Expenses 2013: $321,994Net Income 2013: $8,7882013Revenue 2014: $282,695Expenses 2014: $287,039Net Income 2014: -$4,3442014Revenue 2015: $432,239Expenses 2015: $347,695Net Income 2015: $84,5442015Revenue 2016: $386,127Expenses 2016: $346,015Net Income 2016: $40,1122016Revenue 2017: $405,380Expenses 2017: $354,488Net Income 2017: $50,8922017Revenue 2018: $433,773Expenses 2018: $374,483Net Income 2018: $59,2902018Revenue 2019: $423,934Expenses 2019: $380,324Net Income 2019: $43,6102019Revenue 2020: $547,887Expenses 2020: $391,463Net Income 2020: $156,4242020Revenue 2021: $622,724Expenses 2021: $384,181Net Income 2021: $238,5432021Revenue 2022: $500,246Expenses 2022: $476,799Net Income 2022: $23,4472022Revenue 2023: $595,890Expenses 2023: $534,580Net Income 2023: $61,3102023Revenue 2024: $690,911Expenses 2024: $524,621Net Income 2024: $166,2902024

Highlighted filing

2015

Revenue$432,239
Expenses$347,695
Net Income$84,544
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 24, 2016
Return Version
2015v2.1
Gross Receipts
$914,419
Mission and Program Overview

Mission

The organization is dedicated to the conservation of the purple martin bird species through scientific research, state of the art management techniques, and public education, with the end goal of increasing purple martin populations throughout north america.

The orgianization is dedicated to the conservation of the purple martin bird species through scientific research, state of the art management techniques, and public education, with the end goal of increasing purple martin populations throughout north america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$69,419$93,885▲ $24,466
Land, Buildings, and Equipment, Net$75,600$82,492▲ $6,892
Savings and Temporary Cash Investments$5,600$77,009▲ $71,409
Inventories for Sale or Use$12,165$8,165▼ $4,000
Total Assets$280,300$372,511▲ $92,211
Other Assets Total$117,516$110,960▼ $6,556
Liabilities
Deferred Revenue$48,643$66,263▲ $17,620
Accounts Payable and Accrued Expenses$23,416$18,955▼ $4,461
Total Liabilities$72,059$85,218▲ $13,159
Net Assets / Fund Balance
Unrestricted Net Assets$194,785$283,958▲ $89,173
Permanently Rstr Net Assets$4,625--
Temporarily Rstr Net Assets$8,831$3,335▼ $5,496
Total Net Assets Fund Balance$208,241$287,293▲ $79,052
Total Liabilities and Net Assets / Fund Balance$280,300$372,511▲ $92,211

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$92,285-$92,285
Equipment$-53,670$70,684$17,014
Other Assets Org$110,960--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$144,671$2,060▲ $6,388$30,000$117,516
2013$126,083$1,000▲ $21,625-$144,671
2012$114,648$1,000▲ $13,635-$126,083
2011$117,459$2,000▼ $4,811-$114,648
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry MelcherPresident
Bryan WalkerTrustee
James RayTrustee
Keith JonesTrustee
Ellen BrockwellExecutive Di
Louise ChambersSecretary
Cheryl LaricciaTreasurer
JONATHAN D'SILVAVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$303,496
Program Service Revenue
$0
Investment Income
$-1,724
Other Revenue
$130,467
All Other Contributions
$207,696
Change in Net Assets
$84,544

Audited Revenue Reconciliation

Revenue per Audited Statements
$432,239
Revenue Not Reported on Form 990
$-5,492
Total Revenue per Audited Statements
$426,747
Total Revenue per Form 990
$432,239
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$230,231
Other Expenses$117,464
Total Fundraising Expense$7,584
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,160$18,462-$184,622
Other Employee Benefits$23,708$2,634-$26,342
Payroll Taxes$17,340$1,927-$19,267
Office Expenses-$9,283$7,584$16,867
Depreciation Depletion$9,228$814-$10,042
Occupancy-$10,008-$10,008
Insurance-$9,525-$9,525
Fees for Services Accounting-$4,175-$4,175
All Other Expenses$952$2,603-$3,555
Advertising$3,329--$3,329
Travel$2,720--$2,720
Other Expenses$7,677$2,420-$2,420
Fees for Services Legal-$1,068-$1,068
Total Functional Expenses$271,103$69,008$7,584$347,695

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$347,695
Total Expenses per Audited Statements$347,695
Total Expenses per Form 990$347,695
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Page 6, Part VI, Line 11B

Draft copy of the tax return and audited financial statements are given to the board for review before issuing final versions.

Form 990, Page 6, Part VI, Line 15A

Reviewed annually by board. Initial salary based on experience level when compared to prior person in that position.

Form 990, Page 6, Part VI, Line 15B

Reviewed annually by board. Initial salary based on experience level when compared to prior person in that position.

Form 990, Page 6, Part VI, Line 19

A paper copy of the tax return and audited financial statements are available for review upon request and the organization's office.

Filing and Contact Details

Filer

Filer Name
Purple Martin Conservation Assoc
EIN
25-1555430
Phone
8148337656
Address
301 PENINSULA DRIVE SUITE 6, ERIE, PA 16505

Signing Officer

Name
Ellen Brockwell
Title
Executive Director
Phone
8148332090
Signed
2016-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Melcher
Formed
1987
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
6
Employees
8

Preparer

Firm
Michael T Moore CPA
Address
2007 WEST 32ND STREET, ERIE, PA 16508-2051
Preparer
Michael T Moore CPA
Phone
8148684831
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The orgianization is dedicated to the conservation of the purple martin bird species through scientific research, state of the art management techniques, and public education, with the end goal of increasing purple martin populations throughout north america.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGIANIZATION IS DEDICATED TO THE CONSERVATION OF THE PURPLE MARTIN BIRD SPECIES THROUGH SCIENTIFIC RESEARCH, STATE OF THE ART MANAGEMENT TECHNIQUES, AND PUBLIC EDUCATION, WITH THE END GOAL OF INCREASING PURPLE MARTIN POPULATIONS THROUGHOUT NORTH AMERICA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT COPY OF THE TAX RETURN AND AUDITED FINANCIAL STATEMENTS ARE GIVEN TO THE BOARD FOR REVIEW BEFORE ISSUING FINAL VERSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED ANNUALLY BY BOARD. INITIAL SALARY BASED ON EXPERIENCE LEVEL WHEN COMPARED TO PRIOR PERSON IN THAT POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED ANNUALLY BY BOARD. INITIAL SALARY BASED ON EXPERIENCE LEVEL WHEN COMPARED TO PRIOR PERSON IN THAT POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A PAPER COPY OF THE TAX RETURN AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST AND THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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