Civic Intelligence

Cacapon Institute Inc

EIN 31-1139553 • 501(c)3 • Great Cacapon, WV

Profile

To use science and education to help people protect and enjoy the cacapon, potomac and other appalachian water sheds.

10 Rockford RoadGreat Cacapon, WV 25422

www.cacaponinstitute.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

44th percentile

1.5%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

49th percentile

2.6%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

17%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$371,708

Up $9,479 (+2.6%) from 2023

Liabilities

Up

$12,869

Up $464 (+3.7%) from 2023

Net Assets

Up

$358,839

Up $9,015 (+2.6%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin44th percentile

Revenue

Up

$590,744

Up $84,479 (+17%) from 2023

Expenses

Up

$581,729

Up $93,499 (+19%) from 2023

Net Income

Down

$9,015

Down $9,020 (-50%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $265,185Liabilities 2011: $14,488Net Assets 2011: $250,6972011Assets 2012: $249,178Liabilities 2012: $10,923Net Assets 2012: $238,2552012Assets 2013: $265,893Liabilities 2013: $3,316Net Assets 2013: $262,5772013Assets 2014: $296,588Liabilities 2014: $72,497Net Assets 2014: $224,0912014Assets 2015: $261,218Liabilities 2015: $59,831Net Assets 2015: $201,3872015Assets 2016: $262,482Liabilities 2016: $52,016Net Assets 2016: $210,4662016Assets 2017: $283,508Liabilities 2017: $55,848Net Assets 2017: $227,6602017Assets 2018: $278,612Liabilities 2018: $58,172Net Assets 2018: $220,4402018Assets 2019: $295,517Liabilities 2019: $46,183Net Assets 2019: $249,3342019Assets 2020: $322,953Liabilities 2020: $40,577Net Assets 2020: $282,3762020Assets 2021: $352,122Liabilities 2021: $54,783Net Assets 2021: $297,3392021Assets 2022: $356,112Liabilities 2022: $24,320Net Assets 2022: $331,7922022Assets 2023: $362,229Liabilities 2023: $12,405Net Assets 2023: $349,8242023Assets 2024: $371,708Liabilities 2024: $12,869Net Assets 2024: $358,8392024

Highlighted filing

2024

Assets$371,708
Liabilities$12,869
Net Assets$358,839
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $181,362Expenses 2011: $187,150Net Income 2011: -$5,7882011Revenue 2012: $199,817Expenses 2012: $212,259Net Income 2012: -$12,4422012Revenue 2013: $240,934Expenses 2013: $233,989Net Income 2013: $6,9452013Revenue 2014: $221,998Expenses 2014: $262,344Net Income 2014: -$40,3462014Revenue 2015: $287,147Expenses 2015: $310,394Net Income 2015: -$23,2472015Revenue 2016: $334,139Expenses 2016: $325,059Net Income 2016: $9,0802016Revenue 2017: $342,943Expenses 2017: $324,377Net Income 2017: $18,5662017Revenue 2018: $368,935Expenses 2018: $376,155Net Income 2018: -$7,2202018Revenue 2019: $412,247Expenses 2019: $383,353Net Income 2019: $28,8942019Revenue 2020: $423,658Expenses 2020: $390,616Net Income 2020: $33,0422020Revenue 2021: $425,460Expenses 2021: $420,950Net Income 2021: $4,5102021Revenue 2022: $423,793Expenses 2022: $375,281Net Income 2022: $48,5122022Revenue 2023: $506,265Expenses 2023: $488,230Net Income 2023: $18,0352023Revenue 2024: $590,744Expenses 2024: $581,729Net Income 2024: $9,0152024

Highlighted filing

2024

Revenue$590,744
Expenses$581,729
Net Income$9,015
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$371,708
Liabilities
$12,869
Net assets
$358,839
Revenue
$590,744
Expenses
$581,729
Net income
$9,015
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.13$3.59$5.91$5.82$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.12$3.50$5.06$4.88$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$0.24$3.32$4.24$3.75$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.52$0.55$2.97$4.25$4.21$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.41$2.82$4.24$3.91$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.46$2.49$4.12$3.83$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.58$2.20$3.69$3.76$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.56$2.28$3.43$3.24$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.52$2.10$3.34$3.25$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.60$2.01$2.87$3.10$0.23
2014Detailed filing. Detailed filing data is available for this year.$2.97$0.72$2.24$2.22$2.62$0.40
2013Detailed filing. Detailed filing data is available for this year.$2.66$0.03$2.63$2.41$2.34$0.07
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.11$2.38$2.00$2.12$0.12
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.14$2.51$1.81$1.87$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.0
Gross Receipts
$590,744
Mission and Program Overview

Mission

To use science and education to help concerned citizens protect and enjoy the cacapon, the potomac, and the other appalachian watersheds.

From the cacapon river, to the potomac, to the chesapeake bay, we protect rivers and watersheds using science and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$151,750$153,846▲ $2,096
Investments in Publicly Traded Securities$72,254$78,574▲ $6,320
Land, Buildings, and Equipment, Net$75,130$75,108▼ $22
Cash and Non-Interest-Bearing Accounts$63,095$62,099▼ $996
Prepaid Expenses and Deferred Charges-$2,081-
Total Assets$362,229$371,708▲ $9,479
Liabilities
Accounts Payable and Accrued Expenses$12,405$12,869▲ $464
Total Liabilities$12,405$12,869▲ $464
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$328,729$337,744▲ $9,015
Net Assets With Donor Restrictions$21,095$21,095→ $0
Total Net Assets Fund Balance$349,824$358,839▲ $9,015
Total Liabilities and Net Assets / Fund Balance$362,229$371,708▲ $9,479

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$75,108$49,072$124,180
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Paula PiehlChair
Robert KniselyVice Chair
Katherine CooperDirector
Michael John DudashDirector
Frank RodgersExecutive Di
Paul ArmingtonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$570,457
Program Service Revenue
$13,838
Investment Income
$6,449
Other Revenue
$0
All Other Contributions
$47,629
Change in Net Assets
$9,015

Audited Revenue Reconciliation

Revenue per Audited Statements
$590,744
Total Revenue per Audited Statements
$590,744
Total Revenue per Form 990
$590,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$320,309
Other Expenses$261,420
Total Fundraising Expense$1,576
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$267,911$18,937$461$287,309
Payroll Taxes$30,525$2,310$165$33,000
Travel$30,906$1,559-$32,465
Fees for Services Management$15,350--$15,350
Fees for Services Accounting-$8,912-$8,912
Occupancy-$8,486-$8,486
Other Expenses$1,416$7,238-$7,238
All Other Expenses$601$4,273-$4,874
Depreciation Depletion$822$3,290-$4,112
Conferences and Meetings$2,528--$2,528
Insurance-$2,086-$2,086
Office Expenses$208$1,139$50$1,397
Fees for Services Other--$900$900
Total Functional Expenses$494,230$85,923$1,576$581,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$581,729
Total Expenses per Audited Statements$581,729
Total Expenses per Form 990$581,729
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
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
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

“The organization's executive director and treasurer review the 990 tax return after it has been prepared, for completeness and accuracy, and then sign the form.”

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

“Executive director's compensation is reviewed and approved annually by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, form 990 and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cacapon Institute Inc
EIN
31-1139553
Phone
3042588013
Address
10 ROCKFORD ROAD, GREAT CACAPON, WV 25422

Signing Officer

Name
Paula Piehl
Title
Chair
Phone
3042588013
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Piehl
Formed
1985
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
2,861

Preparer

Firm
Decker & Company Pllc
Address
64 WARM SPRINGS AVE, MARTINSBURG, WV 25404
Preparer
David W Decker CPA
Phone
3042630200
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Taxpayer unintentionally used several incorrect allocations on page 10, statement of functional expenses. Amended return corrects these allocations. Total functional expenses on page 10 are unchanged. No other changes made to form 990 or its attached schedules.”

Form 990, Part XI, Line 9

“ROUNDING 0”

Raw XML Appendix385 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt012405
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012869
IRS990/AccountsReceivableGrp/BOYAmt0151750
IRS990/AccountsReceivableGrp/EOYAmt0153846
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0FROM THE CACAPON RIVER, TO THE POTOMAC, TO THE CHESAPEAKE BAY, WE PROTECT RIVERS AND WATERSHEDS USING SCIENCE AND EDUCATION.
IRS990/AllOtherContributionsAmt047629
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04273
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0601
IRS990/AllOtherExpensesGrp/TotalAmt04874
IRS990/AmendedReturnInd0X
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0FRANK RODGERS
IRS990/BooksInCareOfDetail/PhoneNum03042588013
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt010 ROCKFORD ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0GREAT CACAPON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd025422
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt063095
IRS990/CashNonInterestBearingGrp/EOYAmt062099
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02528
IRS990/ConferencesMeetingsGrp/TotalAmt02528
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0570457
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06449
IRS990/CYOtherExpensesAmt0261420
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt013838
IRS990/CYRevenuesLessExpensesAmt09015
IRS990/CYSalariesCompEmpBnftPaidAmt0320309
IRS990/CYTotalExpensesAmt0581729
IRS990/CYTotalFundraisingExpenseAmt01576
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0590744
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03290
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0822
IRS990/DepreciationDepletionGrp/TotalAmt04112
IRS990/Desc0WATER AND WILDLIFE QUALITY
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt021095
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt021095
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0494230
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08912
IRS990/FeesForServicesAccountingGrp/TotalAmt08912
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt015350
IRS990/FeesForServicesManagementGrp/TotalAmt015350
IRS990/FeesForServicesOtherGrp/FundraisingAmt0900
IRS990/FeesForServicesOtherGrp/TotalAmt0900
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0PAULA PIEHL
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT KNISELY
IRS990/Form990PartVIISectionAGrp/PersonNm2PAUL ARMINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL JOHN DUDASH
IRS990/Form990PartVIISectionAGrp/PersonNm4KATHERINE COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm5FRANK RODGERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0522828
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0590744
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02086
IRS990/InsuranceGrp/TotalAmt02086
IRS990/InvestmentIncomeGrp/ExclusionAmt06449
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06449
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt072254
IRS990/InvestmentsPubTradedSecGrp/EOYAmt078574
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt049072
IRS990/LandBldgEquipBasisNetGrp/BOYAmt075130
IRS990/LandBldgEquipBasisNetGrp/EOYAmt075108
IRS990/LandBldgEquipCostOrOtherBssAmt0124180
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FROM THE CACAPON RIVER, TO THE POTOMAC, TO THE CHESAPEAKE BAY, WE PROTECT RIVERS AND WATERSHEDS USING SCIENCE AND EDUCATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0349824
IRS990/NetAssetsOrFundBalancesEOYAmt0358839
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0328729
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0337744
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08486
IRS990/OccupancyGrp/TotalAmt08486
IRS990/OfficeExpensesGrp/FundraisingAmt050
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01139
IRS990/OfficeExpensesGrp/ProgramServicesAmt0208
IRS990/OfficeExpensesGrp/TotalAmt01397
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1CONSULTING
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt021784
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15909
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27238
IRS990/OtherExpensesGrp/ProgramServicesAmt0110746
IRS990/OtherExpensesGrp/ProgramServicesAmt133217
IRS990/OtherExpensesGrp/ProgramServicesAmt21416
IRS990/OtherExpensesGrp/TotalAmt0132530
IRS990/OtherExpensesGrp/TotalAmt133217
IRS990/OtherExpensesGrp/TotalAmt27325
IRS990/OtherExpensesGrp/TotalAmt37238
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0461
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018937
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0267911
IRS990/OtherSalariesAndWagesGrp/TotalAmt0287309
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0165
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02310
IRS990/PayrollTaxesGrp/ProgramServicesAmt030525
IRS990/PayrollTaxesGrp/TotalAmt033000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02081
IRS990/PrincipalOfficerNm0PAULA PIEHL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/BusinessCd1110000
IRS990/ProgramServiceRevenueGrp/BusinessCd2110000
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1LAB SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2SUMMER CAMP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08188
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0494142
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07539
IRS990/PYOtherExpensesAmt0233430
IRS990/PYProgramServiceRevenueAmt04584
IRS990/PYRevenuesLessExpensesAmt018035
IRS990/PYSalariesCompEmpBnftPaidAmt0254800
IRS990/PYTotalExpensesAmt0488230
IRS990/PYTotalRevenueAmt0506265
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt09015
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0570457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0494142
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0415188
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0420131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0409937
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02309855
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06449
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07539
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01392
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02207
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012928
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt030515
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt028959
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98700
IRS990ScheduleA/PublicSupportPY170Pct00.98340
IRS990ScheduleA/PublicSupportTotal170Amt02309855
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0570457
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0494142
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0415188
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0420131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0409937
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02309855
IRS990ScheduleA/TotalSupportAmt02340370
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt075108
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0124180
IRS990ScheduleD/ExpensesSubtotalAmt0581729
IRS990ScheduleD/RevenueSubtotalAmt0590744
IRS990ScheduleD/TotalBookValueLandBuildingsAmt075108
IRS990ScheduleD/TotalExpensesPerForm990Amt0581729
IRS990ScheduleD/TotalRevenuePerForm990Amt0590744
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0590744
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0581729
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAXPAYER UNINTENTIONALLY USED SEVERAL INCORRECT ALLOCATIONS ON PAGE 10, STATEMENT OF FUNCTIONAL EXPENSES. AMENDED RETURN CORRECTS THESE ALLOCATIONS. TOTAL FUNCTIONAL EXPENSES ON PAGE 10 ARE UNCHANGED. NO OTHER CHANGES MADE TO FORM 990 OR ITS ATTACHED SCHEDULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S EXECUTIVE DIRECTOR AND TREASURER REVIEW THE 990 TAX RETURN AFTER IT HAS BEEN PREPARED, FOR COMPLETENESS AND ACCURACY, AND THEN SIGN THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0362229
IRS990/TotalAssetsEOYAmt0371708
IRS990/TotalAssetsGrp/BOYAmt0362229
IRS990/TotalAssetsGrp/EOYAmt0371708
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0570457
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01576
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt085923
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0494230
IRS990/TotalFunctionalExpensesGrp/TotalAmt0581729
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012405
IRS990/TotalLiabilitiesEOYAmt012869
IRS990/TotalLiabilitiesGrp/BOYAmt012405
IRS990/TotalLiabilitiesGrp/EOYAmt012869
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0349824
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0358839
IRS990/TotalProgramServiceExpensesAmt0494230
IRS990/TotalProgramServiceRevenueAmt013838
IRS990/TotalRevenueGrp/ExclusionAmt06449
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013838
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0590744
IRS990/TotalVolunteersCnt02861
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0362229
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0371708
IRS990/TravelGrp/ManagementAndGeneralAmt01559
IRS990/TravelGrp/ProgramServicesAmt030906
IRS990/TravelGrp/TotalAmt032465
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0RT 2 BOX 8
IRS990/USAddress/CityNm0BURLINGTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026710
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CACAPONINSTITUTE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAULA PIEHL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum03042588013
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CACAPON INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0CACA
ReturnHeader/Filer/EIN0311139553
ReturnHeader/Filer/PhoneNum03042588013
ReturnHeader/Filer/USAddress/AddressLine1Txt010 ROCKFORD ROAD
ReturnHeader/Filer/USAddress/CityNm0GREAT CACAPON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025422
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205587110
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DECKER & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt064 WARM SPRINGS AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARTINSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025404
ReturnHeader/PreparerPersonGrp/PhoneNum03042630200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID W DECKER CPA
ReturnHeader/ReturnTs02025-09-02T15:02:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.