Civic Intelligence

MILL Creek Watershed Council of Communities

990 • Fiscal year 2017 • EIN 31-1465290

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 28, 2018

1662 Blue Rock StCincinnati, OH 45233

(513) 563-8800

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.10x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.04x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

64th percentile

9.8%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

59th percentile

$36,077

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

22nd percentile

-5.6%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

83rd percentile

41%

Faster revenue growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$227,714

Up $21,148 (+10%) from 2015

Net Assets

Up

$205,392

Up $49,667 (+32%) from 2015

Liabilities

Down

$22,322

Down $28,519 (-56%) from 2015

Revenue

Up

$610,060

Up $246,838 (+68%) from 2015

Expenses

Up

$550,061

Up $191,951 (+54%) from 2015

Net Income

Up

$59,999

Up $54,887 (+1074%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $93,966Liabilities 2010: $0Net Assets 2010: $93,9662010Assets 2011: $110,764Liabilities 2011: $0Net Assets 2011: $110,7642011Assets 2012: $156,188Liabilities 2012: $0Net Assets 2012: $156,1882012Assets 2014: $175,300Liabilities 2014: $24,687Net Assets 2014: $150,6132014Assets 2015: $206,566Liabilities 2015: $50,841Net Assets 2015: $155,7252015Assets 2017: $227,714Liabilities 2017: $22,322Net Assets 2017: $205,3922017Assets 2019: $465,791Liabilities 2019: $156,005Net Assets 2019: $309,7862019Assets 2020: $486,973Liabilities 2020: $31,677Net Assets 2020: $455,2962020Assets 2021: $472,831Liabilities 2021: $29,114Net Assets 2021: $443,7172021Assets 2022: $481,064Liabilities 2022: $18,061Net Assets 2022: $463,0032022Assets 2024: $816,493Liabilities 2024: $15,302Net Assets 2024: $801,1912024

Highlighted filing

2017

Assets$227,714
Liabilities$22,322
Net Assets$205,392

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $73,6132010Expenses 2011: $264,0532011Expenses 2012: $181,6782012Revenue 2014: $221,376Expenses 2014: $219,925Net Income 2014: $1,4512014Revenue 2015: $363,222Expenses 2015: $358,110Net Income 2015: $5,1122015Revenue 2017: $610,060Expenses 2017: $550,061Net Income 2017: $59,9992017Revenue 2019: $636,889Expenses 2019: $594,367Net Income 2019: $42,5222019Revenue 2020: $474,097Expenses 2020: $467,467Net Income 2020: $6,6302020Revenue 2021: $448,141Expenses 2021: $459,720Net Income 2021: -$11,5792021Revenue 2022: $524,691Expenses 2022: $505,405Net Income 2022: $19,2862022Revenue 2024: $1,422,970Expenses 2024: $1,327,895Net Income 2024: $95,0752024

Highlighted filing

2017

Revenue$610,060
Expenses$550,061
Net Income$59,999
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 28, 2018
Return Version
2017v2.3
Gross Receipts
$610,060
Mission and Program Overview

Mission

Protect and enhance the value of the mill creek, its tributaries and watershed by striving collaboratively to make the mill creek area a more desirable place to live, work and play.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$119,971$102,902▼ $17,069
Savings and Temporary Cash Investments$60,544$60,081▼ $463
Investments in Publicly Traded Securities$59,188$55,840▼ $3,348
Accounts Receivable-$8,091-
Land, Buildings, and Equipment, Net$1,423$800▼ $623
Total Assets$241,126$227,714▼ $13,412
Liabilities
Deferred Revenue$88,285$22,322▼ $65,963
Accounts Payable and Accrued Expenses$1,933--
Total Liabilities$90,218$22,322▼ $67,896
Net Assets / Fund Balance
Unrestricted Net Assets$150,908$205,392▲ $54,484
Total Net Assets Fund Balance$150,908$205,392▲ $54,484
Total Liabilities and Net Assets / Fund Balance$241,126$227,714▼ $13,412

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$800$10,009$10,809
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David SchmittExecutive DiFT$36,077$36,077
Revenue and Support

Revenue Composition

Contributions and Grants
$568,780
Program Service Revenue
$0
Investment Income
$2,109
Other Revenue
$39,171
All Other Contributions
$176,870
Change in Net Assets
$59,999
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$295,131
Salaries, Compensation, and Employee Benefits$246,180
Total Fundraising Expense$33,650
Professional Fundraising Fees$8,750
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,384$68,882$11,761$155,027
Other Employee Benefits$5,360$34,026$1,029$40,415
Current Officers, Directors, Trustees, and Key Employees$10,823$18,039$7,215$36,077
Office Expenses$21,657$12,520-$34,177
Payroll Taxes$9,614$3,567$1,480$14,661
Fees for Services Professional Fundraising--$8,750$8,750
Travel$6,364--$6,364
Other Expenses$245,331-$3,415$3,415
Fees for Services Accounting-$3,040-$3,040
Insurance$1,201--$1,201
Occupancy$980--$980
Depreciation Depletion-$623-$623
Total Functional Expenses$375,714$140,697$33,650$550,061
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$8,750
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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 6

Organization has members which include local communities, area governmental agencies, corporations and individuals.

Form 990, Page 6, Part VI, Line 7A

All trustees are elected to the board by the membership.

Form 990, Page 6, Part VI, Line 11B

Form 990 is presented to the board of trustees for review and approval prior to signing.

Form 990, Page 6, Part VI, Line 12C

All activity is monitored by the board any members with known conflicts of interest recuse themselves from those decisions.

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

Compensation is evaluated by the board of trustees prior to granting compensation or raises.

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

Compensation is evaluated by the board of trustees prior to granting compensation or raises.

Form 990, Page 6, Part VI, Line 19

Copies of form 990 may be requested at the organization's office.

Filing and Contact Details

Filer

Filer Name
Mill Creek Watershed Council of
EIN
31-1465290
Phone
5135638800
Address
1662 BLUE ROCK ST, CINCINNATI, OH 45233

Signing Officer

Name
Dan Crago
Title
Treasurer
Phone
5135638800
Signed
2018-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Johns
Formed
1996
Legal Domicile
Oh
Voting Board Members
23
Independent Board Members
23
Employees
8
Volunteers
399

Preparer

Firm
Sheldon Reder Cpas Inc
Address
1230 SPRINGFIELD PIKE, CINCINNATI, OH 45215
Preparer
Mark Reder
Phone
5137714100
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Misc adjustment to net assets -133

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IRS990/GrantsToOrganizationsInd0false
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IRS990/LocalChaptersInd0false
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROTECT AND ENHANCE THE VALUE OF THE MILL CREEK, ITS TRIBUTARIES AND WATERSHED BY STRIVING COLLABORATIVELY TO MAKE THE MILL CREEK AREA A MORE DESIRABLE PLACE TO LIVE, WORK AND PLAY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0150908
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012520
IRS990/OfficeExpensesGrp/ProgramServicesAmt021657
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-133
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01029
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt034026
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05360
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IRS990/OtherExpensesGrp/Desc0GRANT & PROGRAMMATIC EXPE
IRS990/OtherExpensesGrp/Desc1OFFICE EXPENSE: FUNDRAISE
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IRS990/OtherExpensesGrp/TotalAmt0245331
IRS990/OtherExpensesGrp/TotalAmt13415
IRS990/OtherRevenueMiscGrp/Desc0FEE FOR SERVICE
IRS990/OtherRevenueMiscGrp/Desc1CREDIT CARD REBATES AND AWARD
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt068882
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt074384
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01480
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IRS990/PayrollTaxesGrp/ProgramServicesAmt09614
IRS990/PayrollTaxesGrp/TotalAmt014661
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEVE JOHNS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/PublicSupportPY170Pct00.99320
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0170248
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01712113
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0800
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010009
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010809
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0800
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS WHICH INCLUDE LOCAL COMMUNITIES, AREA GOVERNMENTAL AGENCIES, CORPORATIONS AND INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL TRUSTEES ARE ELECTED TO THE BOARD BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL ACTIVITY IS MONITORED BY THE BOARD ANY MEMBERS WITH KNOWN CONFLICTS OF INTEREST RECUSE THEMSELVES FROM THOSE DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS EVALUATED BY THE BOARD OF TRUSTEES PRIOR TO GRANTING COMPENSATION OR RAISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS EVALUATED BY THE BOARD OF TRUSTEES PRIOR TO GRANTING COMPENSATION OR RAISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COPIES OF FORM 990 MAY BE REQUESTED AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISC ADJUSTMENT TO NET ASSETS -133
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false

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