Civic Intelligence

Friends of the White River Inc

EIN 35-1658122 • 501(c)3 • Indianapolis, IN

Profile

To protect, preserve, and promote our vital resource for communities in central indiana by connecting people to the white river.

PO Box 90171Indianapolis, IN 46290

www.friendsofwhiteriver.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

49th percentile

1.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$75,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

60th percentile

3.0%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

3.1%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$204,181

Up $5,858 (+3.0%) from 2023

Liabilities

Up

$2,555

Up $2,555 from 2023

Net Assets

Up

$201,626

Up $3,303 (+1.7%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin49th percentile

Revenue

Up

$311,237

Up $9,439 (+3.1%) from 2023

Expenses

Up

$307,934

Up $78,811 (+34%) from 2023

Net Income

Down

$3,303

Down $69,372 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2013: $7,293Net Assets 2013: $7,2932013Assets 2020: $124,787Liabilities 2020: $0Net Assets 2020: $124,7872020Assets 2021: $145,429Liabilities 2021: $0Net Assets 2021: $145,4292021Assets 2022: $125,648Liabilities 2022: $0Net Assets 2022: $125,6482022Assets 2023: $198,323Liabilities 2023: $0Net Assets 2023: $198,3232023Assets 2024: $204,181Liabilities 2024: $2,555Net Assets 2024: $201,6262024

Highlighted filing

2024

Assets$204,181
Liabilities$2,555
Net Assets$201,626
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2013: $42,346Expenses 2013: $67,824Net Income 2013: -$25,4782013Revenue 2020: $60,111Expenses 2020: $77,243Net Income 2020: -$17,1322020Revenue 2021: $90,739Expenses 2021: $70,097Net Income 2021: $20,6422021Revenue 2022: $96,302Expenses 2022: $116,083Net Income 2022: -$19,7812022Revenue 2023: $301,798Expenses 2023: $229,123Net Income 2023: $72,6752023Revenue 2024: $311,237Expenses 2024: $307,934Net Income 2024: $3,3032024

Highlighted filing

2024

Revenue$311,237
Expenses$307,934
Net Income$3,303
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$204,181
Liabilities
$2,555
Net assets
$201,626
Revenue
$311,237
Expenses
$307,934
Net income
$3,303
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.04$0.03$2.02$3.11$3.08$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$3.02$2.29$0.73
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.96$1.16$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.91$0.70$0.21
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.60$0.77$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.42$0.68$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$320,483
Mission and Program Overview

Mission

To protect, preserve, and promote our vital resource for communities in central indiana by connecting people to the white river.

The Friends of the White River exists to protect, preserve, and promote our vital resource for communities in Central Indiana by connecting people to the White River.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$160,567$195,108▲ $34,541
Cash and Non-Interest-Bearing Accounts$33,012$0▼ $33,012
Land, Buildings, and Equipment, Net$4,744$9,073▲ $4,329
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$198,323$204,181▲ $5,858
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$2,555▲ $2,555
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$2,555▲ $2,555
Net Assets / Fund Balance
Net Assets With Donor Restrictions$147,956$134,554▼ $13,402
Net Assets Without Donor Restrictions$50,367$67,072▲ $16,705
Total Net Assets Fund Balance$198,323$201,626▲ $3,303
Total Liabilities and Net Assets / Fund Balance$198,323$204,181▲ $5,858

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,073$64,974$74,047
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Scott SalmonExecutive DirectorFT$75,000$75,000

Board Members and Trustees

NameTitle
Keith CruzPresident
Alec GrayDirector
Andrew LangDirector
Chris CorrDirector
Daniel WoodyDirector
Heather BarnesDirector
Jenny CashDirector
Jonathan SmithDirector
Rachel TreloarDirector
Andrew ChurchillAssistant Treasurer
Jason DeArmanSecretary
Cathy HurtTreasurer
Lisa MiltonVice Predident
Revenue and Support

Revenue Composition

Contributions and Grants
$247,830
Program Service Revenue
$55,560
Investment Income
$7,043
Other Revenue
$804
All Other Contributions
$187,640
Change in Net Assets
$3,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$235,224
Other Expenses$68,095
Total Fundraising Expense$46,187
Professional Fundraising Fees$4,615
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$120,525$0$21,370$141,895
Current Officers, Directors, Trustees, and Key Employees$52,500$11,336$11,164$75,000
Fees for Services Other$29,164$200$0$29,364
Payroll Taxes$14,622$958$2,749$18,329
Office Expenses$6,135$4,104$1,553$11,792
Insurance$5,612$3,775$0$9,387
Advertising$0$3,173$3,172$6,345
Fees for Services Professional Fundraising--$4,615$4,615
Information Technology$390$1,894$1,118$3,402
Other Expenses$1,500$293$0$1,793
Depreciation Depletion$1,119$0$0$1,119
Conferences and Meetings$824$0$0$824
Occupancy$200$138$137$475
Total Functional Expenses$235,350$26,397$46,187$307,934
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,050
Fundraising Direct Expenses$9,246
Professional Fundraising Fees$4,615

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Fore the River$21,572$10,050$0$10,050
Total Events$21,572$10,050$9,246$804
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“There are no committees that have authority to act on behalf of the governing body.”

Form 990, Part VI, Section A, Line 9

“Scott Salmon is no longer executive director as of January 2025. His home address is 5835 N Oakland Ave Indianapolis, IN 46220”

Form 990, Part VI, Section B, Line 11B

“Form was emailed to board members and posted to the shared drive a week before filing.”

Form 990, Part VI, Section B, Line 15

“The governance committee reviews and makes final approval decisions on compensation adjustments for the executive director on an annual basis.”

Form 990, Part VI, Section C, Line 19

“Available upon request.”

Filing and Contact Details

Filer

Filer Name
Friends of the White River Inc
EIN
35-1658122
Phone
3177012979
Address
PO Box 90171, Indianapolis, IN 46290

Signing Officer

Name
Cathy Hurt
Title
Treasurer
Phone
3177012979
Signed
2025-05-12

Organization Details

Principal Officer
Cathy Hurt
Formed
1985
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
250
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Increase in Trailers, Boats and Equipment $4,328; decrease in prepaid assets $956; increase in liabilities $2,555”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Predident
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Assistant Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
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IRS990/FundraisingDirectExpensesAmt09246
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01894
IRS990/InformationTechnologyGrp/ProgramServicesAmt0390
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IRS990/InsuranceGrp/TotalAmt09387
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IRS990/MissionDesc0The Friends of the White River exists to protect, preserve, and promote our vital resource for communities in Central Indiana by connecting people to the White River.
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IRS990/OtherExpensesGrp/Desc0Meals and snacks
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Cathy Hurt
IRS990/PriorPeriodAdjustmentsAmt00

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