Civic Intelligence

Natural Areas Association

990 • Fiscal year 2015 • EIN 36-3132261

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 19, 2016

Organization Profilenaturalareas.org
PO Box 1504Bend, OR 97709

(541) 317-0199

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$51,119

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

73rd percentile

23%

Faster asset growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

2.8%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$243,847

Up $45,041 (+23%) from 2014

Net Assets

Up

$243,277

Up $47,011 (+24%) from 2014

Liabilities

Down

$570

Down $1,970 (-78%) from 2014

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin67th percentile

Revenue

Up

$397,075

Up $10,906 (+2.8%) from 2014

Expenses

Down

$350,184

Down $14,866 (-4.1%) from 2014

Net Income

Up

$46,891

Up $25,772 (+122%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$1.5M$1.0M$500K$0Assets 2013: $201,482Liabilities 2013: $26,335Net Assets 2013: $175,1472013Assets 2014: $198,806Liabilities 2014: $2,540Net Assets 2014: $196,2662014Assets 2015: $243,847Liabilities 2015: $570Net Assets 2015: $243,2772015Assets 2016: $413,478Liabilities 2016: $53,618Net Assets 2016: $359,8602016Assets 2017: $433,222Liabilities 2017: $34,781Net Assets 2017: $398,4412017Assets 2018: $617,652Liabilities 2018: $1,954Net Assets 2018: $615,6982018Assets 2019: $651,012Liabilities 2019: $13,869Net Assets 2019: $637,1432019Assets 2020: $599,517Liabilities 2020: $49,614Net Assets 2020: $549,9032020Assets 2021: $595,792Liabilities 2021: $52,003Net Assets 2021: $543,7892021Assets 2022: $569,668Liabilities 2022: $5,070Net Assets 2022: $564,5982022Assets 2023: $715,840Liabilities 2023: $9,279Net Assets 2023: $706,5612023Assets 2024: $910,197Liabilities 2024: $13,204Net Assets 2024: $896,9932024Assets 2025: $1,134,594Liabilities 2025: $5,425Net Assets 2025: $1,129,1692025

Highlighted filing

2015

Assets$243,847
Liabilities$570
Net Assets$243,277
Open 2015 Filing

Operations Trend

Revenue Growth53rd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $320,9862013Revenue 2014: $386,169Expenses 2014: $365,050Net Income 2014: $21,1192014Revenue 2015: $397,075Expenses 2015: $350,184Net Income 2015: $46,8912015Revenue 2016: $496,158Expenses 2016: $379,575Net Income 2016: $116,5832016Revenue 2017: $555,287Expenses 2017: $514,593Net Income 2017: $40,6942017Revenue 2018: $627,079Expenses 2018: $415,055Net Income 2018: $212,0242018Revenue 2019: $494,036Expenses 2019: $444,783Net Income 2019: $49,2532019Revenue 2020: $370,614Expenses 2020: $464,654Net Income 2020: -$94,0402020Revenue 2021: $428,127Expenses 2021: $428,986Net Income 2021: -$8592021Revenue 2022: $532,177Expenses 2022: $464,384Net Income 2022: $67,7932022Revenue 2023: $763,841Expenses 2023: $644,391Net Income 2023: $119,4502023Revenue 2024: $794,536Expenses 2024: $643,148Net Income 2024: $151,3882024Revenue 2025: $1,367,766Expenses 2025: $1,181,369Net Income 2025: $186,3972025

Highlighted filing

2015

Revenue$397,075
Expenses$350,184
Net Income$46,891
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 19, 2016
Return Version
2014v6.0
Gross Receipts
$397,075
Mission and Program Overview

Mission

The organization is involved in the identification, preservation and management of natural areas and other elements of natural diversity.

The organization is involved in the identification, preservation and management of natural areas and other elements of natural diversity

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$151,256$154,377▲ $3,121
Cash and Non-Interest-Bearing Accounts$44,397$78,840▲ $34,443
Savings and Temporary Cash Investments-$8,913-
Prepaid Expenses and Deferred Charges$3,151$1,717▼ $1,434
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 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$198,805$243,847▲ $45,042
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$2,539$570▼ $1,969
Total Liabilities$2,539$570▼ $1,969
Net Assets / Fund Balance
Unrestricted Net Assets$149,266$187,777▲ $38,511
Temporarily Rstr Net Assets$47,000$55,500▲ $8,500
Total Net Assets Fund Balance$196,266$243,277▲ $47,011
Total Liabilities and Net Assets / Fund Balance$198,805$243,847▲ $45,042

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$4,371$4,371
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Deb KrausDirector of OperationsFT$51,119$51,119

Board Members and Trustees

NameTitle
Randy HeidornPresident
Cliff ChapmanVice President
Jody ShimpDirector
John NoelDirector
Mandy LittleDirector
Mike LeahyDirector
Renee BoronkaDirector
Renee KivikkoDirector
Terri HoganDirector
Tracy Boutelle FidlerDirector
Brian BowenSecretary
Rebecca HaefnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$166,492
Program Service Revenue
$227,454
Investment Income
$3,129
Other Revenue
$0
All Other Contributions
$166,492
Change in Net Assets
$46,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$269,825
Salaries, Compensation, and Employee Benefits$80,359
Total Fundraising Expense$9,050
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$54,919--$54,919
Fees for Services Management-$49,614-$49,614
Current Officers, Directors, Trustees, and Key Employees$35,176$3,235$2,021$40,432
Payroll Taxes$17,899$1,646$1,028$20,573
Travel$14,725$1,354$846$16,925
Fees for Services Accounting-$9,381-$9,381
Insurance$2,547$6,550-$9,097
Other Salaries and Wages$7,540$694$433$8,667
Other Employee Benefits$6,330$582$364$7,276
Occupancy$5,385$495$310$6,190
Office Expenses$554$4,653$333$5,540
Pension Plan Contributions$2,968$273$170$3,411
Other Expenses$2,065$190$119$2,374
All Other Expenses$461$1,644-$2,105
Fees for Service Investment Mgmnt Fees-$1,003-$1,003
Fees for Services Legal$345--$345
Total Functional Expenses$249,771$91,363$9,050$350,184
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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

“External CPA Prepares Draft 990 from Audited Financial Statements. Internal Management and Finance committee reviews 990 with External Tax preparer for completeness and accuracy. The board members review and approve issuance of 990 before signing.”

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

“The Organization has approved the access to financial statements, 990, conflict of interest statements and other required information to public as requested.”

Filing and Contact Details

Filer

Filer Name
Natural Areas Association
EIN
36-3132261
Phone
5413170199
Address
PO BOX 1504, BEND, OR 97709

Signing Officer

Name
Deb Kraus
Title
Director of Ope
Signed
2016-01-19
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
84

Preparer

Firm
Capstone Cpas LLC
Address
698 NW York Drive, Bend, OR 97703
Preparer
Lance Brant
Phone
5413825099
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“Non-income book rev trans. = $120”

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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The organization is involved in the identification, preservation and management of natural areas and other elements of natural diversity
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0196266
IRS990/NetAssetsOrFundBalancesEOYAmt0243277
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0310
IRS990/OccupancyGrp/ManagementAndGeneralAmt0495
IRS990/OccupancyGrp/ProgramServicesAmt05385
IRS990/OccupancyGrp/TotalAmt06190
IRS990/OfficeExpensesGrp/FundraisingAmt0333
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04653
IRS990/OfficeExpensesGrp/ProgramServicesAmt0554
IRS990/OfficeExpensesGrp/TotalAmt05540
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0120
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0364
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0582
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06330
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07276
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2LICENSE AND FEES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/FundraisingAmt03426
IRS990/OtherExpensesGrp/FundraisingAmt1119
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05482
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14567
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2190
IRS990/OtherExpensesGrp/ProgramServicesAmt059618
IRS990/OtherExpensesGrp/ProgramServicesAmt138495
IRS990/OtherExpensesGrp/ProgramServicesAmt2744
IRS990/OtherExpensesGrp/ProgramServicesAmt32065
IRS990/OtherExpensesGrp/TotalAmt068526
IRS990/OtherExpensesGrp/TotalAmt138495
IRS990/OtherExpensesGrp/TotalAmt25311
IRS990/OtherExpensesGrp/TotalAmt32374
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0433
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0694
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt07540
IRS990/OtherSalariesAndWagesGrp/TotalAmt08667
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01028
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01646
IRS990/PayrollTaxesGrp/ProgramServicesAmt017899
IRS990/PayrollTaxesGrp/TotalAmt020573
IRS990/PensionPlanContributionsGrp/FundraisingAmt0170
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0273
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02968
IRS990/PensionPlanContributionsGrp/TotalAmt03411
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03151
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01717
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Conferences & Workshops
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2Publication Sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt087401
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt193325
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt246728
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt087401
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt193325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt246728
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0164628
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021654
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0293194
IRS990/PYProgramServiceRevenueAmt0199887
IRS990/PYRevenuesLessExpensesAmt021119
IRS990/PYSalariesCompEmpBnftPaidAmt071856
IRS990/PYTotalExpensesAmt0365050
IRS990/PYTotalRevenueAmt0386169
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt046891
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0285570
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0240366
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt088381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt096429
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt084211
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0794957
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03129
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021654
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04637
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04890
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02278
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt036588
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95600
IRS990ScheduleA/PublicSupportPY170Pct00.92680
IRS990ScheduleA/PublicSupportTotal170Amt0794957
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0285570
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0240366
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt088381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt096429
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt084211
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0794957
IRS990ScheduleA/TotalSupportAmt0831545
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04371
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04371
IRS990ScheduleD/TotalBookValueSecuritiesAmt0154377
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0External CPA Prepares Draft 990 from Audited Financial Statements. Internal Management and Finance committee reviews 990 with External Tax preparer for completeness and accuracy. The board members review and approve issuance of 990 before signing.

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$243,847
Liabilities
$570
Net assets
$243,277
Revenue
$397,075
Expenses
$350,184
Net income
$46,891
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.13$0.01$1.13$1.37$1.18$0.19
2024Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.90$0.79$0.64$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$0.76$0.64$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$0.53$0.46$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.60$0.05$0.54$0.43$0.43$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.05$0.55$0.37$0.46$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$0.49$0.44$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.63$0.42$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.40$0.56$0.51$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$0.50$0.38$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.40$0.35$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.39$0.37$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.03$0.18$0.32