Civic Intelligence

Native American Environmental Protection Coalition

990 • Fiscal year 2019 • EIN 33-0743220

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 11, 2020

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

95th percentile

1.10x

Higher debt load relative to assets than 95% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

33rd percentile

-3.6%

Higher net margin than 33% of similar nonprofits.

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

Top Officer Pay

90th percentile

$42,538

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

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

Asset Growth

9th percentile

-52%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2019

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2019

Assets

Down

$21,218

Down $69,010 (-76%) from 2017

Net Assets

Down

-$2,059

Down $68,928 (-103%) from 2017

Liabilities

Down

$23,277

Down $82 (-0.4%) from 2017

Revenue

Up

$412,448

Up $89,039 (+28%) from 2017

Expenses

Up

$427,095

Up $100,549 (+31%) from 2017

Net Income

Down

-$14,647

Down $11,510 (-367%) from 2017

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

2019

Assets$21,218
Liabilities$23,277
Net Assets-$2,059

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

2019

Revenue$412,448
Expenses$427,095
Net Income-$14,647
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 11, 2020
Return Version
2018v3.1
Gross Receipts
$412,448
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
Cash and Non-Interest-Bearing Accounts$34,501$11,507▼ $22,994
Prepaid Expenses and Deferred Charges$10,282$6,880▼ $3,402
Accounts Receivable$1,435$0▼ $1,435
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-
Rtn Earn Endowment Incm Other Fnds$12,588$-2,059▼ $14,647
Total Assets$46,218$21,218▼ $25,000
Other Assets Total-$2,831-
Liabilities
Other Liabilities$23,457$20,635▼ $2,822
Accounts Payable and Accrued Expenses$10,173$2,642▼ $7,531
Total Liabilities$33,630$23,277▼ $10,353
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,588$-2,059▼ $14,647
Total Liabilities and Net Assets / Fund Balance$46,218$21,218▼ $25,000

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,831--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill Sherman-warneExecutive DirecFT$42,538$42,538

Board Members and Trustees

NameTitle
John D BeresfordPresident
Miguel HernandezVice President
Kelcey StrickerMember at Large
Melody SeesMember at Large
Nicolette JonkhoffMember at Large
Shasta GaughenSecretary
Sam ElliotTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$412,448
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$35,852
Change in Net Assets
$-14,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,981
Salaries, Compensation, and Employee Benefits$200,114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$126,360--$126,360
Other Salaries and Wages$100,022--$100,022
Travel$48,678--$48,678
Other Employee Benefits$43,368--$43,368
Current Officers, Directors, Trustees, and Key Employees$42,538--$42,538
Occupancy$15,572--$15,572
Payroll Taxes$11,194--$11,194
All Other Expenses$7,137$213-$7,350
Insurance$6,079--$6,079
Fees for Services Legal$3,129--$3,129
Pension Plan Contributions$762$2,230-$2,992
Other Expenses$2,848$128-$2,976
Office Expenses-$1,435-$1,435
Fees for Services Accounting$700$264-$964
Conferences and Meetings$467--$467
Total Functional Expenses$422,825$4,270$0$427,095
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
Accrued Expenses$10,202
accrued vaca$9,683
Payroll Liabilities$750
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, 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
2020-08-11
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

Client Note 1

Client Note 1 - ORGANIZATION IS CHANGING IT'S ACCOUNTING PERIOD FROM A FISCAL YEAR END OF 10/31 TO A FISCAL YEAR END OF 9/30. THIS IS A SHORT YEAR RETURN FROM 11/1/17 THRU 9/30/18.

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

Other program services 4: various other environmental programs presented to the participating tribes.

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

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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt011194
IRS990/PayrollTaxesGrp/TotalAmt011194
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02230
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0762
IRS990/PensionPlanContributionsGrp/TotalAmt02992
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010282
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06880
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0GAP PROGRAM WHICH CONSISTS OF PROFESSIONAL TRAINING, INFORMATION NETWORKING, ENVIRONMENTAL EDUCATION, PARTNERSHIP BUILDING WITHIN/BETWEEN THE SOUTHERN CALIFORNIA NATIVE AMERICAN TRIBES. ALSO FACILITATING COMMUNICATIONS BETWEEN EPA IDENTIFIED BORDER TRIBES AND THE EPA AND PROGRAM ADMINISTRATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0158042
IRS990/ProgSrvcAccomActy3Grp/Desc0VARIOUS OTHER ENVIRONMENTAL PROGRAMS PRESENTED TO THE PARTICIPATING TRIBES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt045705
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0316338
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0211057
IRS990/PYRevenuesLessExpensesAmt0-54281
IRS990/PYSalariesCompEmpBnftPaidAmt0159562
IRS990/PYTotalExpensesAmt0370619
IRS990/PYTotalRevenueAmt0316338
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14647
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt012588
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-2059
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0412448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0316338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0323409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0240358
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0248122
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01540675
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01540675
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0412448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0316338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0323409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0240358
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0248122
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01540675
IRS990ScheduleA/TotalSupportAmt01540675
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02831
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RENT DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010202
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19683
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1accrued vaca
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02831
IRS990ScheduleD/TotalLiabilityAmt020635
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - ORGANIZATION IS CHANGING IT'S ACCOUNTING PERIOD FROM A FISCAL YEAR END OF 10/31 TO A FISCAL YEAR END OF 9/30. THIS IS A SHORT YEAR RETURN FROM 11/1/17 THRU 9/30/18.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAM SERVICES 4: VARIOUS OTHER ENVIRONMENTAL PROGRAMS PRESENTED TO THE PARTICIPATING TRIBES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY OF THE 990 IS PROVIDED TO THE BOARD FOR REVIEW AND COMMENT BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WHEN 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/ExplanationTxt4THE BOARD WILL REVIEW ANY COMPENSATION PACKAGE AND MAKE SURE THAT IT FALLS WITHIN THE GUIDELINES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION 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/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt046218
IRS990/TotalAssetsEOYAmt021218
IRS990/TotalAssetsGrp/BOYAmt046218
IRS990/TotalAssetsGrp/EOYAmt021218
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0412448
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04270
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0422825
IRS990/TotalFunctionalExpensesGrp/TotalAmt0427095
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033630
IRS990/TotalLiabilitiesEOYAmt023277
IRS990/TotalLiabilitiesGrp/BOYAmt033630
IRS990/TotalLiabilitiesGrp/EOYAmt023277
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012588
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2059
IRS990/TotalOtherProgSrvcExpenseAmt018658
IRS990/TotalProgramServiceExpensesAmt0422825
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt042538
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0412448
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046218
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021218
IRS990/TravelGrp/ProgramServicesAmt048678
IRS990/TravelGrp/TotalAmt048678
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt041185 GOLDEN GATE CIRCLE 209
IRS990/USAddress/CityNm0MURRIETA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092562
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NAEPC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z

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