Civic Intelligence

Native American Environmental Protection Coalition

990 • Fiscal year 2020 • EIN 33-0743220

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 16, 2021

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

92nd percentile

0.78x

Higher debt load relative to assets than 92% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

0.09x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

46th percentile

2.4%

Higher net margin than 46% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

96th percentile

$72,457

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

85th percentile

74%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

44th percentile

-20%

Faster revenue growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$36,937

Up $15,719 (+74%) from 2019

Net Assets

Up

$8,290

Up $10,349 (+503%) from 2019

Liabilities

Up

$28,647

Up $5,370 (+23%) from 2019

Revenue

Down

$330,425

Down $82,023 (-20%) from 2019

Expenses

Down

$322,393

Down $104,702 (-25%) from 2019

Net Income

Up

$8,032

Up $22,679 (+155%) from 2019

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

2020

Assets$36,937
Liabilities$28,647
Net Assets$8,290

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

2020

Revenue$330,425
Expenses$322,393
Net Income$8,032
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 16, 2021
Return Version
2019v5.0
Gross Receipts
$330,425
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$11,507$31,141▲ $19,634
Rtn Earn Endowment Incm Other Fnds$-2,059$8,290▲ $10,349
Prepaid Expenses and Deferred Charges$6,880$2,965▼ $3,915
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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$21,218$36,937▲ $15,719
Other Assets Total$2,831$2,831→ $0
Liabilities
Other Liabilities$20,635$22,177▲ $1,542
Accounts Payable and Accrued Expenses$2,642$6,470▲ $3,828
Total Liabilities$23,277$28,647▲ $5,370
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,059$8,290▲ $10,349
Total Liabilities and Net Assets / Fund Balance$21,218$36,937▲ $15,719

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Jill Sherman-warneExecutive DirecFT$72,457$72,457

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
$330,425
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$96,820
Change in Net Assets
$8,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$199,927
Other Expenses$122,466
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$64,532$7,925-$72,457
Other Salaries and Wages$62,491$5,365-$67,856
Other Employee Benefits$37,065$5,404-$42,469
Fees for Services Other$22,421$4,866-$27,287
Occupancy-$17,665-$17,665
Payroll Taxes$2,912$10,838-$13,750
Travel$13,323--$13,323
Office Expenses$9,339$2,063-$11,402
Fees for Services Accounting$4,588$5,296-$9,884
All Other Expenses$7,625$1,825-$9,450
Insurance$1,227$5,537-$6,764
Fees for Services Legal$2,394$1,484-$3,878
Pension Plan Contributions$793$2,602-$3,395
Other Expenses$2,400$905-$3,305
Total Functional Expenses$243,202$79,191$0$322,393
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 vaca$15,839
Accrued Expenses$4,398
Payroll Liabilities$1,940
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 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
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
2021-08-16
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
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: various other environmental programs presented to the participating tribes.

Other Changes In Net Assets Or Fund Balances - Other Increases

Accounting adjustment = $2317

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IRS990/OtherSalariesAndWagesGrp/TotalAmt067856
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010838
IRS990/PayrollTaxesGrp/ProgramServicesAmt02912
IRS990/PayrollTaxesGrp/TotalAmt013750
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02602
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0793
IRS990/PensionPlanContributionsGrp/TotalAmt03395
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06880
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02965
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0UST - UNDERGROUND STORAGE TANK INSPECTOR TRAINING.
IRS990/ProgSrvcAccomActy3Grp/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.
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IRS990/PYContributionsGrantsAmt0412448
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0226981
IRS990/PYRevenuesLessExpensesAmt0-14647
IRS990/PYSalariesCompEmpBnftPaidAmt0200114
IRS990/PYTotalExpensesAmt0427095
IRS990/PYTotalRevenueAmt0412448
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08032
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-2059
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt08290
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0330425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0412448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0316338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0323409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0240358
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01622978
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01622978
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0330425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0412448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0316338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0323409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0240358
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01622978
IRS990ScheduleA/TotalSupportAmt01622978
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02831
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RENT DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115839
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21940
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1accrued vaca
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02831
IRS990ScheduleD/TotalLiabilityAmt022177
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: VARIOUS OTHER ENVIRONMENTAL PROGRAMS PRESENTED TO THE PARTICIPATING TRIBES.
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/ExplanationTxt5ACCOUNTING ADJUSTMENT = $2317
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 Increases
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IRS990/SignificantChangeInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt021218
IRS990/TotalAssetsEOYAmt036937
IRS990/TotalAssetsGrp/BOYAmt021218
IRS990/TotalAssetsGrp/EOYAmt036937
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0330425
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079191
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0243202
IRS990/TotalFunctionalExpensesGrp/TotalAmt0322393
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023277
IRS990/TotalLiabilitiesEOYAmt028647
IRS990/TotalLiabilitiesGrp/BOYAmt023277
IRS990/TotalLiabilitiesGrp/EOYAmt028647
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2059
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08290
IRS990/TotalProgramServiceExpensesAmt0243202
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt072457
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0330425
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021218
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt036937
IRS990/TravelGrp/ProgramServicesAmt013323
IRS990/TravelGrp/TotalAmt013323
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

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