Civic Intelligence

Charleston Waterkeeper Inc

990 • Fiscal year 2014 • EIN 26-4178586

Jan 01, 2014 to Dec 31, 2014 • Filed on May 11, 2015

PO Box 29Charleston, SC 29402

(843) 608-9287

Siviq Scores

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

Liabilities / Assets

97th percentile

2.06x

Higher debt load relative to assets than 97% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

12th percentile

-27%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

17th percentile

-26%

Faster asset growth than 17% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

36th percentile

-6.7%

Faster revenue growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$19,431

Down $6,901 (-26%) from 2013

Net Assets

Down

-$20,581

Down $34,081 (-252%) from 2013

Liabilities

Up

$40,012

Up $27,180 (+212%) from 2013

Revenue

Down

$162,391

Down $11,733 (-6.7%) from 2013

Expenses

Up

$206,864

Up $40,764 (+25%) from 2013

Net Income

Down

-$44,473

Down $52,497 (-654%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $26,332Liabilities 2013: $12,832Net Assets 2013: $13,5002013Assets 2014: $19,431Liabilities 2014: $40,012Net Assets 2014: -$20,5812014Assets 2015: $29,592Liabilities 2015: $28,400Net Assets 2015: $1,1922015Assets 2016: $177,206Liabilities 2016: $6,381Net Assets 2016: $170,8252016Assets 2017: $193,039Liabilities 2017: $3,770Net Assets 2017: $189,2692017Assets 2018: $140,851Liabilities 2018: $2,966Net Assets 2018: $137,8852018Assets 2019: $121,555Liabilities 2019: $1,340Net Assets 2019: $120,2152019Assets 2020: $363,077Liabilities 2020: $193,232Net Assets 2020: $169,8452020Assets 2021: $389,648Liabilities 2021: $150,970Net Assets 2021: $238,6782021Assets 2022: $566,243Liabilities 2022: $154,555Net Assets 2022: $411,6882022Assets 2023: $803,439Liabilities 2023: $157,048Net Assets 2023: $646,3912023Assets 2024: $1,053,302Liabilities 2024: $157,710Net Assets 2024: $895,5922024

Highlighted filing

2014

Assets$19,431
Liabilities$40,012
Net Assets-$20,581

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $174,124Expenses 2013: $166,100Net Income 2013: $8,0242013Revenue 2014: $162,391Expenses 2014: $206,864Net Income 2014: -$44,4732014Revenue 2015: $220,423Expenses 2015: $198,650Net Income 2015: $21,7732015Revenue 2016: $344,159Expenses 2016: $177,250Net Income 2016: $166,9092016Revenue 2017: $253,858Expenses 2017: $235,414Net Income 2017: $18,4442017Revenue 2018: $197,070Expenses 2018: $248,454Net Income 2018: -$51,3842018Revenue 2019: $206,481Expenses 2019: $200,116Net Income 2019: $6,3652019Revenue 2020: $272,365Expenses 2020: $222,735Net Income 2020: $49,6302020Revenue 2021: $360,776Expenses 2021: $291,943Net Income 2021: $68,8332021Revenue 2022: $487,221Expenses 2022: $324,079Net Income 2022: $163,1422022Revenue 2023: $659,479Expenses 2023: $424,776Net Income 2023: $234,7032023Revenue 2024: $746,260Expenses 2024: $497,059Net Income 2024: $249,2012024

Highlighted filing

2014

Revenue$162,391
Expenses$206,864
Net Income-$44,473
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$203,982
Mission and Program Overview

Mission

Charleston waterkeeper's sole focus is protecting the ashley/cooper river basin. Each of our programs is designed to provide us with the data and documentation necessary to identify the issues impacting our right to swimmable, drinkable, fishable water.

To protect, promote, and restore the quality of charleston's waterways while ensuring the public's right to swimmable, drinkable, fishable water.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,617$12,455▼ $7,162
Accounts Receivable$4,142$3,692▼ $450
Cash and Non-Interest-Bearing Accounts$2,573$649▼ $1,924
Total Assets$26,332$19,431▼ $6,901
Other Assets Total$0$2,635▲ $2,635
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,500$20,000▲ $13,500
Accounts Payable and Accrued Expenses-$14,028-
Other Liabilities$6,332$5,984▼ $348
Total Liabilities$12,832$40,012▲ $27,180
Net Assets / Fund Balance
Unrestricted Net Assets$13,500$-20,581▼ $34,081
Total Net Assets Fund Balance$13,500$-20,581▼ $34,081
Total Liabilities and Net Assets / Fund Balance$26,332$19,431▼ $6,901

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,355$2,671$14,026
Other Land Buildings$1,100$4,650$5,750
Other Assets Org$2,635--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Walker BrockChairman
Baker BishopVice Chairman
Keith SaulsBoard Member
Steve HamontreeBoard Member
Teddy TurnerBoard Member
Templeton FletcherBoard Member
Vijay VulavaBoard Member
Andy GowderGeneral Counsel
Lindsay NevinSecretary
James CabanissTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$174,598
Program Service Revenue
$14,419
Investment Income
$1,644
Other Revenue
$-28,270
All Other Contributions
$138,790
Change in Net Assets
$-44,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$134,035
Other Expenses$72,829
Total Fundraising Expense$18,153
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,860$5,487-$74,347
Current Officers, Directors, Trustees, and Key Employees$15,648$18,352$16,000$50,000
Advertising$3,254$18,379$835$22,468
Payroll Taxes$5,043$3,421$1,224$9,688
Occupancy$30$8,837-$8,867
Fees for Services Accounting-$8,439-$8,439
Conferences and Meetings$465$2,735-$3,200
Depreciation Depletion$2,004$1,108-$3,112
Information Technology-$3,029-$3,029
Office Expenses-$2,527-$2,527
All Other Expenses$2,700$-414$94$2,380
Insurance-$1,657-$1,657
Travel-$1,582-$1,582
Other Expenses$4,901$995-$995
Interest-$424-$424
Total Functional Expenses$110,806$77,905$18,153$206,864
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$41,591
Fundraising Gross Income$13,321
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Waterball 2014$49,129$13,321$41,591$-28,270
Total Events$49,129$13,321$41,591$-28,270
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Overdraft$3,049
Accrued Payroll Liabilities$2,790
Due to Related Party - Waterkeeper Alliance$145
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 8B

The organization does not have committees to deal with policies, event planning, finance, development, governance of the organization or membership. These duties are handled by the governing body.

Form 990, Part VI, Section B, Line 11

A copy of the 990 was provided to all voting board members.

Form 990, Part VI, Section C, Line 18

The organization provides these documents upon written request and on www.guidestare.org

Form 990, Part VI, Section C, Line 19

The organization provides these doucments upon written request.

Filing and Contact Details

Filer

Filer Name
Charleston Waterkeeper
EIN
26-4178586
Phone
8436089287
Address
PO BOX 29, CHARLESTON, SC 29402

Signing Officer

Name
Walker Brock
Title
Chairman
Phone
8436089287
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walker Brock
Formed
2009
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
0

Preparer

Firm
Moss & Yantis CPA Pa
Address
PO BOX 2425, MOUNT PLEASANT, SC 29465
Preparer
Deanna R Moss CPA
Phone
8436062349
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IRS990/Desc0THE ASHLEY/COOPER RIVER BASIN. OUR PROGRAMS MONITOR LOCAL WATERWAYS, INVESTIGATE POLLUTION INCIDENTS, AND SUPPORT SCIENTIFIC AND OTHER RESEARCH ACTIVITY. WE ACTIVELY ENGAGE WITH MEMBERS OF THE PUBLIC TO EDUCATE COMMUNITIES ABOUT WATER POLLUTION ISSUES AND THE PUBLIC'S RIGHT TO CLEAN WATER.
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IRS990/MissionDesc0CHARLESTON WATERKEEPER'S SOLE FOCUS IS PROTECTING THE ASHLEY/COOPER RIVER BASIN. EACH OF OUR PROGRAMS IS DESIGNED TO PROVIDE US WITH THE DATA AND DOCUMENTATION NECESSARY TO IDENTIFY THE ISSUES IMPACTING OUR RIGHT TO SWIMMABLE, DRINKABLE, FISHABLE WATER.
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IRS990/PYTotalProfFndrsngExpnsAmt02553
IRS990/PYTotalRevenueAmt0174124
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-44473
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt014419
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0140029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0177540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt097372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0113583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt023871
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0552395
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt014184
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85440
IRS990ScheduleA/PublicSupportTotal170Amt0471991
IRS990ScheduleA/SubstantialContributorsTotAmt080404
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0140029
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0177540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt097372
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0113583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt023871
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0552395
IRS990ScheduleA/TotalSupportAmt0552395
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt011355
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02671
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014026
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02635
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04650
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02790
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BANK OVERDRAFT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO RELATED PARTY - WATERKEEPER ALLIANCE
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt02635
IRS990ScheduleD/TotalLiabilityAmt05984
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt035808
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt041591
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WATERBALL 2014
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE COMMITTEES TO DEAL WITH POLICIES, EVENT PLANNING, FINANCE, DEVELOPMENT, GOVERNANCE OF THE ORGANIZATION OR MEMBERSHIP. THESE DUTIES ARE HANDLED BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 WAS PROVIDED TO ALL VOTING BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDES THESE DOCUMENTS UPON WRITTEN REQUEST AND ON WWW.GUIDESTARE.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES THESE DOUCMENTS UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TravelGrp/ManagementAndGeneralAmt01582
IRS990/TravelGrp/TotalAmt01582
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt013500
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