Civic Intelligence

Sustainable Development Strategies Group Sdsg

990 • Fiscal year 2019 • EIN 26-1176011

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 05, 2020

116 N Taylor StGunnison, CO 81230

(303) 912-0855

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.06x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

79th percentile

23%

Higher net margin than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$50,470

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 20.8% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

73rd percentile

21%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

95th percentile

153%

Faster revenue growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$376,732

Up $66,411 (+21%) from 2018

Net Assets

Up

$361,011

Up $65,792 (+22%) from 2018

Liabilities

Up

$15,721

Up $619 (+4.1%) from 2018

Revenue

Up

$242,977

Up $147,041 (+153%) from 2018

Expenses

Up

$186,191

Up $66,101 (+55%) from 2018

Net Income

Up

$56,786

Up $80,940 (+335%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $7,282Liabilities 2010: $1,020Net Assets 2010: $6,2622010Assets 2011: $52,864Liabilities 2011: $50,489Net Assets 2011: $2,3752011Assets 2013: $89,747Liabilities 2013: $100,027Net Assets 2013: -$10,2802013Assets 2014: $87,613Liabilities 2014: $70,650Net Assets 2014: $16,9632014Assets 2015: $298,479Liabilities 2015: $65,521Net Assets 2015: $232,9582015Assets 2016: $375,943Liabilities 2016: $53,315Net Assets 2016: $322,6282016Assets 2017: $400,272Liabilities 2017: $80,899Net Assets 2017: $319,3732017Assets 2018: $310,321Liabilities 2018: $15,102Net Assets 2018: $295,2192018Assets 2019: $376,732Liabilities 2019: $15,721Net Assets 2019: $361,0112019Assets 2020: $375,917Liabilities 2020: $33,676Net Assets 2020: $342,2412020Assets 2022: $168,373Liabilities 2022: $9,627Net Assets 2022: $158,7462022

Highlighted filing

2019

Assets$376,732
Liabilities$15,721
Net Assets$361,011

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $209,5102010Expenses 2011: $187,5162011Revenue 2013: $485,267Expenses 2013: $504,696Net Income 2013: -$19,4292013Revenue 2014: $334,115Expenses 2014: $306,872Net Income 2014: $27,2432014Revenue 2015: $416,335Expenses 2015: $200,342Net Income 2015: $215,9932015Revenue 2016: $439,919Expenses 2016: $210,665Net Income 2016: $229,2542016Revenue 2017: $257,893Expenses 2017: $261,147Net Income 2017: -$3,2542017Revenue 2018: $95,936Expenses 2018: $120,090Net Income 2018: -$24,1542018Revenue 2019: $242,977Expenses 2019: $186,191Net Income 2019: $56,7862019Revenue 2020: $174,506Expenses 2020: $193,106Net Income 2020: -$18,6002020Revenue 2022: $51,694Expenses 2022: $191,786Net Income 2022: -$140,0922022

Highlighted filing

2019

Revenue$242,977
Expenses$186,191
Net Income$56,786
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 5, 2020
Return Version
2019v5.1
Gross Receipts
$242,977
Mission and Program Overview

Mission

Sdsg promotes equitable and ecologically sound approaches to poverty reduction through sustainable use of natural resources.

Sdsg promotes equitable and ecologically sound approaches to poverty reduction through sustainable management of natural resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$228,271$285,024▲ $56,753
Cash and Non-Interest-Bearing Accounts$79,051$91,708▲ $12,657
Accounts Receivable$2,999--
Total Assets$310,321$376,732▲ $66,411
Liabilities
Deferred Revenue$7,971$7,790▼ $181
Accounts Payable and Accrued Expenses$6,496$6,796▲ $300
Other Liabilities$635$1,135▲ $500
Total Liabilities$15,102$15,721▲ $619
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$288,945$300,165▲ $11,220
Net Assets With Donor Restrictions$6,274$60,846▲ $54,572
Total Net Assets Fund Balance$295,219$361,011▲ $65,792
Total Liabilities and Net Assets / Fund Balance$310,321$376,732▲ $66,411

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$207,559$14,456$222,015
Land$77,465-$77,465
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristi Disney BrucknerExecutive DirectorPT$50,470$50,470
Luke DanielsonPresidentPT$27,773$27,773

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$100,820
Program Service Revenue
$133,517
Investment Income
$0
Other Revenue
$8,640
All Other Contributions
$100,820
Change in Net Assets
$56,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,191
Total Fundraising Expense$2,085
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$28,432-$28,432
Occupancy-$17,847-$17,847
Fees for Services Other-$10,716$1,665$12,381
Advertising-$5,087-$5,087
Depreciation Depletion-$4,132-$4,132
Information Technology-$2,186-$2,186
Travel-$2,097-$2,097
Insurance-$1,992-$1,992
Conferences and Meetings-$1,585-$1,585
Office Expenses-$701$420$1,121
Other Expenses$5,032$566-$566
Total Functional Expenses$108,765$75,341$2,085$186,191
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Luke DanielsonContractorPayment for ServicesNo$27,773
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$1,135
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Section B, Line 11B

Form 990 was reviewed by the board of directors.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available updon request.

Filing and Contact Details

Filer

Filer Name
Sustainable Development Strategies Group
EIN
26-1176011
Phone
3039120855
Address
116 N TAYLOR ST, GUNNISON, CO 81230
Doing Business As
Sdsg

Signing Officer

Name
Kristi Disney Bruckner
Title
Executive Director
Phone
3039120855
Signed
2020-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristi Disney Bruckner
Formed
2007
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
RYAN GUNSAULS & O'DONNELL LLC
Address
5590 E YALE AVE SUITE 201, DENVER, CO 80222
Preparer
Elizabeth B Moore CPA Mtx
Phone
3037585558
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Sdsg 2019 project accomplishments biochar feasibility study: this study researched the feasibility of co-locating a conventional lumber mill and biochar production operation near a source of beetle kill wood, using wood waste that is not suitable for lumber, to provide an ongoing supply for customers in gunnison and chaffee counties and surrounding areas in colorado. Container project feasibility study: the project studied the feasibility of converting a shipping container into an energy-efficient home or office space in gunnison county. Dodd frank 1502 conflict minerals op-ed: this research project focused on dodd frank section 1502 and transparency of revenue from the extractives sector following us withdrawal from extractive industries transparency initiative (eiti) implementation, culminating in an environmental law blog post at: https://www.environmentat5280.org/du-env-blog/renewing-us-leadership-in environmental and social impact assessment (esia) research and guidance for governments: sdsg reviewed esia requirements and related provisions in 10 contracts and the law and policy frameworks of over 10 countries. Findings were produced in a report with country case studies regarding environmental governance in the mining sector, and related challenges and opportunities. The report was presented in public international forums and in an interview with the raw talks podcast. The research contributed to an intergovernmental forum on mining, minerals, metals and sustainable development (igf) publication: guidance for governments: improving legal frameworks for environmental and social impact assessment and management for the mining sector. Gunnison sustainable living library: this project makes data pertaining to natural resources and sustainability in the gunnison basin freely available to the public for research and educational purposes at: http://sustainablelibrary.org/. International standards for the mining sector and the united nations sustainable development goals (sdgs): sdsg conducted assessments for two international standard setting bodies for the mining sector to evaluate and enhance their alignment with the sdgs. Intergovernmental forum on mining, minerals, metals and sustainable development (igf) assessment and capacity building support: sdsg provided support to the igf secretariat to conduct assessments for ecuador and honduras against the igf mining policy framework (mpf). Sdsg completed assessments and related capacity building initiatives for these countries to better align their law and policy frameworks and practice with best practice standards that promote sustainable development. International bar association model mine development agreement project: sdsg provides support to the international bar association (iba) mining law committee model mine development agreement (mmda) project, a tool to optimize sustainable development outcomes of mine development agreements. Sdsg manages the mmda project website, where the mmda is now freely available to the public in english, spanish, french, portuguese, chinese, and russian at www.mmdaproject.org. Internship and law fellows program: sdsg regularly hosts and supervises interns from academic institutions in colorado and around the world. Interns and law fellows assist with research and memo writing, drafts of publications, research to update sdsg's website and course lectures, and implementation of sdsg projects. Municipal energy agency of nebraska (mean) contracts study: this project researches opportunities and obstacles for renewable energy generation in colorado under municipal energy agency of nebraska (mean) contracts. The research resulted in two reports, available at https://www.sdsg.org/mean-study. Recycling project: sdsg worked with stakeholders across gunnison county to assess the viability of a regional recycling franchise and the feasibility of creating new markets for materials. This innovative project, motivated by a current shift in recycling markets,

FORM 990, PART XI, LINE 9:

Fund balance adjustment for bldg construction 9,006.

Form 990, Part XI Line 9

Correction of container building contruction asset account, increase of $9,006.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SDSG 2019 PROJECT ACCOMPLISHMENTS BIOCHAR FEASIBILITY STUDY: THIS STUDY RESEARCHED THE FEASIBILITY OF CO-LOCATING A CONVENTIONAL LUMBER MILL AND BIOCHAR PRODUCTION OPERATION NEAR A SOURCE OF BEETLE KILL WOOD, USING WOOD WASTE THAT IS NOT SUITABLE FOR LUMBER, TO PROVIDE AN ONGOING SUPPLY FOR CUSTOMERS IN GUNNISON AND CHAFFEE COUNTIES AND SURROUNDING AREAS IN COLORADO. CONTAINER PROJECT FEASIBILITY STUDY: THE PROJECT STUDIED THE FEASIBILITY OF CONVERTING A SHIPPING CONTAINER INTO AN ENERGY-EFFICIENT HOME OR OFFICE SPACE IN GUNNISON COUNTY. DODD FRANK 1502 CONFLICT MINERALS OP-ED: THIS RESEARCH PROJECT FOCUSED ON DODD FRANK SECTION 1502 AND TRANSPARENCY OF REVENUE FROM THE EXTRACTIVES SECTOR FOLLOWING US WITHDRAWAL FROM EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE (EITI) IMPLEMENTATION, CULMINATING IN AN ENVIRONMENTAL LAW BLOG POST AT: HTTPS://WWW.ENVIRONMENTAT5280.ORG/DU-ENV-BLOG/RENEWING-US-LEADERSHIP-IN ENVIRONMENTAL AND SOCIAL IMPACT ASSESSMENT (ESIA) RESEARCH AND GUIDANCE FOR GOVERNMENTS: SDSG REVIEWED ESIA REQUIREMENTS AND RELATED PROVISIONS IN 10 CONTRACTS AND THE LAW AND POLICY FRAMEWORKS OF OVER 10 COUNTRIES. FINDINGS WERE PRODUCED IN A REPORT WITH COUNTRY CASE STUDIES REGARDING ENVIRONMENTAL GOVERNANCE IN THE MINING SECTOR, AND RELATED CHALLENGES AND OPPORTUNITIES. THE REPORT WAS PRESENTED IN PUBLIC INTERNATIONAL FORUMS AND IN AN INTERVIEW WITH THE RAW TALKS PODCAST. THE RESEARCH CONTRIBUTED TO AN INTERGOVERNMENTAL FORUM ON MINING, MINERALS, METALS AND SUSTAINABLE DEVELOPMENT (IGF) PUBLICATION: GUIDANCE FOR GOVERNMENTS: IMPROVING LEGAL FRAMEWORKS FOR ENVIRONMENTAL AND SOCIAL IMPACT ASSESSMENT AND MANAGEMENT FOR THE MINING SECTOR. GUNNISON SUSTAINABLE LIVING LIBRARY: THIS PROJECT MAKES DATA PERTAINING TO NATURAL RESOURCES AND SUSTAINABILITY IN THE GUNNISON BASIN FREELY AVAILABLE TO THE PUBLIC FOR RESEARCH AND EDUCATIONAL PURPOSES AT: HTTP://SUSTAINABLELIBRARY.ORG/. INTERNATIONAL STANDARDS FOR THE MINING SECTOR AND THE UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS (SDGS): SDSG CONDUCTED ASSESSMENTS FOR TWO INTERNATIONAL STANDARD SETTING BODIES FOR THE MINING SECTOR TO EVALUATE AND ENHANCE THEIR ALIGNMENT WITH THE SDGS. INTERGOVERNMENTAL FORUM ON MINING, MINERALS, METALS AND SUSTAINABLE DEVELOPMENT (IGF) ASSESSMENT AND CAPACITY BUILDING SUPPORT: SDSG PROVIDED SUPPORT TO THE IGF SECRETARIAT TO CONDUCT ASSESSMENTS FOR ECUADOR AND HONDURAS AGAINST THE IGF MINING POLICY FRAMEWORK (MPF). SDSG COMPLETED ASSESSMENTS AND RELATED CAPACITY BUILDING INITIATIVES FOR THESE COUNTRIES TO BETTER ALIGN THEIR LAW AND POLICY FRAMEWORKS AND PRACTICE WITH BEST PRACTICE STANDARDS THAT PROMOTE SUSTAINABLE DEVELOPMENT. INTERNATIONAL BAR ASSOCIATION MODEL MINE DEVELOPMENT AGREEMENT PROJECT: SDSG PROVIDES SUPPORT TO THE INTERNATIONAL BAR ASSOCIATION (IBA) MINING LAW COMMITTEE MODEL MINE DEVELOPMENT AGREEMENT (MMDA) PROJECT, A TOOL TO OPTIMIZE SUSTAINABLE DEVELOPMENT OUTCOMES OF MINE DEVELOPMENT AGREEMENTS. SDSG MANAGES THE MMDA PROJECT WEBSITE, WHERE THE MMDA IS NOW FREELY AVAILABLE TO THE PUBLIC IN ENGLISH, SPANISH, FRENCH, PORTUGUESE, CHINESE, AND RUSSIAN AT WWW.MMDAPROJECT.ORG. INTERNSHIP AND LAW FELLOWS PROGRAM: SDSG REGULARLY HOSTS AND SUPERVISES INTERNS FROM ACADEMIC INSTITUTIONS IN COLORADO AND AROUND THE WORLD. INTERNS AND LAW FELLOWS ASSIST WITH RESEARCH AND MEMO WRITING, DRAFTS OF PUBLICATIONS, RESEARCH TO UPDATE SDSG'S WEBSITE AND COURSE LECTURES, AND IMPLEMENTATION OF SDSG PROJECTS. MUNICIPAL ENERGY AGENCY OF NEBRASKA (MEAN) CONTRACTS STUDY: THIS PROJECT RESEARCHES OPPORTUNITIES AND OBSTACLES FOR RENEWABLE ENERGY GENERATION IN COLORADO UNDER MUNICIPAL ENERGY AGENCY OF NEBRASKA (MEAN) CONTRACTS. THE RESEARCH RESULTED IN TWO REPORTS, AVAILABLE AT HTTPS://WWW.SDSG.ORG/MEAN-STUDY. RECYCLING PROJECT: SDSG WORKED WITH STAKEHOLDERS ACROSS GUNNISON COUNTY TO ASSESS THE VIABILITY OF A REGIONAL RECYCLING FRANCHISE AND THE FEASIBILITY OF CREATING NEW MARKETS FOR MATERIALS. THIS INNOVATIVE PROJECT, MOTIVATED BY A CURRENT SHIFT IN RECYCLING MARKETS,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WAS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPDON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FUND BALANCE ADJUSTMENT FOR BLDG CONSTRUCTION 9,006.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CORRECTION OF CONTAINER BUILDING CONTRUCTION ASSET ACCOUNT, INCREASE OF $9,006.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI LINE 9
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