Civic Intelligence

Native American Environmental Protection Coalition

990 • Fiscal year 2021 • EIN 33-0743220

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 15, 2022

41185 Golden Gate Circle 209Murrieta, CA 92562

(951) 296-5595

Siviq Scores

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

Liabilities / Assets

89th percentile

0.48x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.05x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

42nd percentile

3.1%

Higher net margin than 42% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

53rd percentile

8.2%

Faster asset growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

62nd percentile

21%

Faster revenue growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$39,954

Up $3,017 (+8.2%) from 2020

Net Assets

Up

$20,814

Up $12,524 (+151%) from 2020

Liabilities

Down

$19,140

Down $9,507 (-33%) from 2020

Revenue

Up

$399,030

Up $68,605 (+21%) from 2020

Expenses

Up

$386,550

Up $64,157 (+20%) from 2020

Net Income

Up

$12,480

Up $4,448 (+55%) from 2020

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

2021

Assets$39,954
Liabilities$19,140
Net Assets$20,814

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

2021

Revenue$399,030
Expenses$386,550
Net Income$12,480
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 15, 2022
Return Version
2020v4.0
Gross Receipts
$399,030
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$31,141$37,123▲ $5,982
Rtn Earn Endowment Incm Other Fnds$8,290$20,814▲ $12,524
Prepaid Expenses and Deferred Charges$2,965$0▼ $2,965
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$36,937$39,954▲ $3,017
Other Assets Total$2,831$2,831→ $0
Liabilities
Other Liabilities$22,177$17,146▼ $5,031
Accounts Payable and Accrued Expenses$6,470$1,994▼ $4,476
Total Liabilities$28,647$19,140▼ $9,507
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,290$20,814▲ $12,524
Total Liabilities and Net Assets / Fund Balance$36,937$39,954▲ $3,017

Asset Categories

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

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$399,030
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$61,347
Change in Net Assets
$12,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$228,513
Salaries, Compensation, and Employee Benefits$158,037
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$49,792$8,782-$58,574
Other Employee Benefits$52,139$2,524-$54,663
Other Salaries and Wages$33,194$5,854-$39,048
Travel$20,287--$20,287
Occupancy$17,727--$17,727
Office Expenses$6,005$783-$6,788
Insurance$6,331--$6,331
Information Technology$3,415$2,341-$5,756
Fees for Services Accounting$3,414$2,340-$5,754
Payroll Taxes$4,975$777-$5,752
All Other Expenses$3,661$1,025-$4,686
Other Expenses$2,048$1,404-$3,452
Fees for Services Other$1,912$1,310-$3,222
Total Functional Expenses$356,841$29,709$0$386,550
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$17,146
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 209, MURRIETA, CA 92562

Signing Officer

Name
Jill Sherman-warne
Title
Executive Director
Signed
2022-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Sherman-warne
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 = $44

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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0777
IRS990/PayrollTaxesGrp/ProgramServicesAmt04975
IRS990/PayrollTaxesGrp/TotalAmt05752
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02965
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JILL SHERMAN-WARNE
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/ExpenseAmt0150079
IRS990/ProgSrvcAccomActy3Grp/Desc0VARIOUS OTHER ENVIRONMENTAL PROGRAMS PRESENTED TO THE PARTICIPATING TRIBES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt021950
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0330425
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0122466
IRS990/PYRevenuesLessExpensesAmt08032
IRS990/PYSalariesCompEmpBnftPaidAmt0199927
IRS990/PYTotalExpensesAmt0322393
IRS990/PYTotalRevenueAmt0330425
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt012480
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08290
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt020814
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0399030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0330425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0412448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0316338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0323409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01781650
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01781650
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0399030
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0330425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0412448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0316338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0323409
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01781650
IRS990ScheduleA/TotalSupportAmt01781650
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02831
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RENT DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017146
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02831
IRS990ScheduleD/TotalLiabilityAmt017146
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 = $44
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt036937
IRS990/TotalAssetsEOYAmt039954
IRS990/TotalAssetsGrp/BOYAmt036937
IRS990/TotalAssetsGrp/EOYAmt039954
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0399030
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029709
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0356841
IRS990/TotalFunctionalExpensesGrp/TotalAmt0386550
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028647
IRS990/TotalLiabilitiesEOYAmt019140
IRS990/TotalLiabilitiesGrp/BOYAmt028647
IRS990/TotalLiabilitiesGrp/EOYAmt019140
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08290
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020814
IRS990/TotalOtherProgSrvcExpenseAmt015557
IRS990/TotalProgramServiceExpensesAmt0356841
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0399030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt036937
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt039954
IRS990/TravelGrp/ProgramServicesAmt020287
IRS990/TravelGrp/TotalAmt020287
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02

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