Civic Intelligence

Native American Environmental Protection Coalition

990 • Fiscal year 2017 • EIN 33-0743220

Nov 01, 2016 to Oct 31, 2017 • Filed on Sep 13, 2018

41185 Golden Gate CircleMurrieta, CA 92562

(951) 296-5595

Siviq Scores

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

Liabilities / Assets

85th percentile

0.26x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.07x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

38th percentile

-1.0%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

91st percentile

$46,585

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

41st percentile

-1.8%

Faster asset growth than 41% of similar nonprofits.

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

Revenue Growth

81st percentile

35%

Faster revenue growth than 81% of similar nonprofits.

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

Assets

Down

$90,228

Down $1,682 (-1.8%) from 2016

Net Assets

Down

$66,869

Down $4,642 (-6.5%) from 2016

Liabilities

Up

$23,359

Up $2,960 (+15%) from 2016

Revenue

Up

$323,409

Up $83,051 (+35%) from 2016

Expenses

Up

$326,546

Up $112,108 (+52%) from 2016

Net Income

Down

-$3,137

Down $29,057 (-112%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2011: $105,611Liabilities 2011: $14,663Net Assets 2011: $90,9482011Assets 2013: $44,515Liabilities 2013: $18,890Net Assets 2013: $25,6252013Assets 2015: $57,548Liabilities 2015: $11,956Net Assets 2015: $45,5922015Assets 2016: $91,910Liabilities 2016: $20,399Net Assets 2016: $71,5112016Assets 2017: $90,228Liabilities 2017: $23,359Net Assets 2017: $66,8692017Assets 2019: $21,218Liabilities 2019: $23,277Net Assets 2019: -$2,0592019Assets 2020: $36,937Liabilities 2020: $28,647Net Assets 2020: $8,2902020Assets 2021: $39,954Liabilities 2021: $19,140Net Assets 2021: $20,8142021Assets 2022: $100,283Liabilities 2022: $49,844Net Assets 2022: $50,4392022Assets 2023: $140,637Liabilities 2023: $22,908Net Assets 2023: $117,7292023Assets 2024: $73,628Liabilities 2024: $74,413Net Assets 2024: -$7852024

Highlighted filing

2017

Assets$90,228
Liabilities$23,359
Net Assets$66,869

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $344,5202011Expenses 2013: $315,5702013Revenue 2015: $248,122Expenses 2015: $244,895Net Income 2015: $3,2272015Revenue 2016: $240,358Expenses 2016: $214,438Net Income 2016: $25,9202016Revenue 2017: $323,409Expenses 2017: $326,546Net Income 2017: -$3,1372017Revenue 2019: $412,448Expenses 2019: $427,095Net Income 2019: -$14,6472019Revenue 2020: $330,425Expenses 2020: $322,393Net Income 2020: $8,0322020Revenue 2021: $399,030Expenses 2021: $386,550Net Income 2021: $12,4802021Revenue 2022: $576,130Expenses 2022: $546,505Net Income 2022: $29,6252022Revenue 2023: $386,123Expenses 2023: $318,832Net Income 2023: $67,2912023Revenue 2024: $458,322Expenses 2024: $576,838Net Income 2024: -$118,5162024

Highlighted filing

2017

Revenue$323,409
Expenses$326,546
Net Income-$3,137
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Sep 13, 2018
Return Version
2016v3.0
Gross Receipts
$323,409
Mission and Program Overview

Mission

To provide technical assistance, environmental education, professional training, information networking and intertribal coordination as needed to the member tribes and their environmental programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$71,511$66,869▼ $4,642
Prepaid Expenses and Deferred Charges$12,459$59,138▲ $46,679
Cash and Non-Interest-Bearing Accounts$78,016$29,655▼ $48,361
Accounts Receivable$1,435$1,435→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$91,910$90,228▼ $1,682
Other Assets Total-$0-
Liabilities
Other Liabilities-$20,768-
Accounts Payable and Accrued Expenses$20,399$2,591▼ $17,808
Total Liabilities$20,399$23,359▲ $2,960
Net Assets / Fund Balance
Total Net Assets Fund Balance$71,511$66,869▼ $4,642
Total Liabilities and Net Assets / Fund Balance$91,910$90,228▼ $1,682
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill Sherman-warneExecutive DirecFT$46,585$46,585

Board Members and Trustees

NameTitle
John D BeresfordPresident
Miguel HernandezVice President
James HillMember at Large
Kelcey StrickerMember at Large
Virginia DuenazMember at Large
Shasta GaughenSecretary
Sam ElliotTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$323,409
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$33
Change in Net Assets
$-3,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$195,245
Salaries, Compensation, and Employee Benefits$131,301
Total Fundraising Expense$1,014
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,954--$52,954
Current Officers, Directors, Trustees, and Key Employees$46,585--$46,585
Other Employee Benefits$26,827-$1,014$27,841
Occupancy$14,895$1,354-$16,249
All Other Expenses$15,477$366-$15,843
Fees for Services Accounting$10,467--$10,467
Travel$8,179$178-$8,357
Insurance$5,634--$5,634
Other Expenses$4,834$218-$4,834
Payroll Taxes$3,921--$3,921
Fees for Services Other$3,395--$3,395
Fees for Services Legal$182--$182
Total Functional Expenses$322,576$2,956$1,014$326,546
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
credit card$11,084
accrued vaca$9,683
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Copy of the 990 is provided to the board for review and comment before the return is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

When a potential conflict is brought to the attention of the board or executive director the matter is researched further. If a conflict does exist the board will meet with the parties in question advice them of the conflict of interest policies of the organization. Then the conflict will be handled within the guidelines of the policy.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board will review any compensation package and make sure that it falls within the guidelines of the organization.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Organization governing documents, policies and financial statements are available at the organization physical location for public review. The organization asks for a written request to be received within 48 hours of the desire to review such documentation.

Filing and Contact Details

Filer

Filer Name
Native American Environmental
EIN
33-0743220
Phone
9512965595
Address
41185 GOLDEN GATE CIRCLE, MURRIETA, CA 92562

Signing Officer

Name
John D Beresford
Title
President
Signed
2018-09-13
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
3

Preparer

Firm
Nottingham & Associates
Address
43460 RIDGE PARK DR STE 240, TEMECULA, CA 92590-3600
Preparer
Jody D Nottingham CPA
Phone
9512961698
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: bia climate change - program to provide climate change and vulnerability education to eight pilot tribes for the purpose of encouraging all naepc tribes and other southwestern tribes to develop their own climate vulnerability assessments.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Prior period accounting adjustment = -$1505

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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012459
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt059138
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IRS990/ProgSrvcAccomActy2Grp/Desc0NEIEN - ENVIRONMENTAL INFORMATION EXCHANGE NETWORKTO PROVIDE PROPER TRAINING AND ASSISTANCE TO TRIBES REGARDING THE WATER QUALITY EXCHANGE (WQX) NETWORK AND THE USE OF THE AMBIANT WATER QUALITY MONITORING SYSTEM (AWQMS). THE PARTICIPATING SEVEN TRIBES WILL LEARN TO USE THE AWQMS TO CONSOLIDATE, VALIDATE AND ANALYZE THEIR WATER QUALITY DATA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0103658
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0103658
IRS990/ProgSrvcAccomActy3Grp/Desc0BIA CLIMATE CHANGE - PROGRAM TO PROVIDE CLIMATE CHANGE AND VULNERABILITY EDUCATION TO EIGHT PILOT TRIBES FOR THE PURPOSE OF ENCOURAGING ALL NAEPC TRIBES AND OTHER SOUTHWESTERN TRIBES TO DEVELOP THEIR OWN CLIMATE VULNERABILITY ASSESSMENTS.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt036680
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IRS990/PYContributionsGrantsAmt0240358
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IRS990/PYRevenuesLessExpensesAmt025920
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IRS990/PYTotalExpensesAmt0214438
IRS990/PYTotalRevenueAmt0240358
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-3137
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt071511
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt066869
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0323409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0240358
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0248122
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0263377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0315674
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01390940
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01390940
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0323409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0240358
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0248122
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0263377
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0315674
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01390940
IRS990ScheduleA/TotalSupportAmt01390944
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111084
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0accrued vaca
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1credit card
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/TotalLiabilityAmt020768
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: BIA CLIMATE CHANGE - PROGRAM TO PROVIDE CLIMATE CHANGE AND VULNERABILITY EDUCATION TO EIGHT PILOT TRIBES FOR THE PURPOSE OF ENCOURAGING ALL NAEPC TRIBES AND OTHER SOUTHWESTERN TRIBES TO DEVELOP THEIR OWN CLIMATE VULNERABILITY ASSESSMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF THE 990 IS PROVIDED TO THE BOARD FOR REVIEW AND COMMENT BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHEN A POTENTIAL CONFLICT IS BROUGHT TO THE ATTENTION OF THE BOARD OR EXECUTIVE DIRECTOR THE MATTER IS RESEARCHED FURTHER. IF A CONFLICT DOES EXIST THE BOARD WILL MEET WITH THE PARTIES IN QUESTION ADVICE THEM OF THE CONFLICT OF INTEREST POLICIES OF THE ORGANIZATION. THEN THE CONFLICT WILL BE HANDLED WITHIN THE GUIDELINES OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD WILL REVIEW ANY COMPENSATION PACKAGE AND MAKE SURE THAT IT FALLS WITHIN THE GUIDELINES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION PHYSICAL LOCATION FOR PUBLIC REVIEW. THE ORGANIZATION ASKS FOR A WRITTEN REQUEST TO BE RECEIVED WITHIN 48 HOURS OF THE DESIRE TO REVIEW SUCH DOCUMENTATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Prior period accounting adjustment = -$1505
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt091910
IRS990/TotalAssetsEOYAmt090228
IRS990/TotalAssetsGrp/BOYAmt091910
IRS990/TotalAssetsGrp/EOYAmt090228
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0323409
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01014
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02956
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0322576
IRS990/TotalFunctionalExpensesGrp/TotalAmt0326546
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020399
IRS990/TotalLiabilitiesEOYAmt023359
IRS990/TotalLiabilitiesGrp/BOYAmt020399
IRS990/TotalLiabilitiesGrp/EOYAmt023359
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt071511
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt066869
IRS990/TotalOtherProgSrvcExpenseAmt011193
IRS990/TotalOtherProgSrvcGrantAmt09999
IRS990/TotalProgramServiceExpensesAmt0322576
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt046585
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323409
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt091910
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt090228
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0178
IRS990/TravelGrp/ProgramServicesAmt08179
IRS990/TravelGrp/TotalAmt08357
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NAEPC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN D BERESFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-13

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