Civic Intelligence

Natural Areas Association

990 • Fiscal year 2019 • EIN 36-3132261

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 10, 2020

PO Box 594Ligonier, PA 15658

(724) 995-8466

Siviq Scores

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

Liabilities / Assets

47th percentile

0.02x

Higher debt load relative to assets than 47% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

50th percentile

0.03x

Higher debt load relative to revenue than 50% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

64th percentile

10.0%

Higher net margin than 64% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

89th percentile

$105,160

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

56th percentile

5.4%

Faster asset growth than 56% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-21%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$651,012

Up $33,360 (+5.4%) from 2018

Net Assets

Up

$637,143

Up $21,445 (+3.5%) from 2018

Liabilities

Up

$13,869

Up $11,915 (+610%) from 2018

Revenue

Down

$494,036

Down $133,043 (-21%) from 2018

Expenses

Up

$444,783

Up $29,728 (+7.2%) from 2018

Net Income

Down

$49,253

Down $162,771 (-77%) from 2018

Historical Trend

Balance Sheet Trend

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

2019

Assets$651,012
Liabilities$13,869
Net Assets$637,143

Operations Trend

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

2019

Revenue$494,036
Expenses$444,783
Net Income$49,253
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 10, 2020
Return Version
2018v3.1
Gross Receipts
$606,867
Mission and Program Overview

Mission

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 in Publicly Traded Securities$229,633$412,979▲ $183,346
Cash and Non-Interest-Bearing Accounts$274,791$129,808▼ $144,983
Pledges and Grants Receivable$111,577$108,000▼ $3,577
Prepaid Expenses and Deferred Charges$1,651$225▼ $1,426
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$617,652$651,012▲ $33,360
Liabilities
Accounts Payable and Accrued Expenses$334$10,572▲ $10,238
Other Liabilities$1,620$3,297▲ $1,677
Total Liabilities$1,954$13,869▲ $11,915
Net Assets / Fund Balance
Unrestricted Net Assets$449,121$449,143▲ $22
Temporarily Rstr Net Assets$166,577$188,000▲ $21,423
Total Net Assets Fund Balance$615,698$637,143▲ $21,445
Total Liabilities and Net Assets / Fund Balance$617,652$651,012▲ $33,360

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$4,371$4,371
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa SmithExecutive DirectorFT$98,000$7,160$105,160

Board Members and Trustees

NameTitle
Cliff ChapmanPresident
Mike LeahyVice President
Renee KivikkoVice President
Darrell BowmanDirector
Jim JohannsenDirector
Ryan KlopfDirector
Tracy EvansDirector
Renee BoronkaSecretary
Roger MccoyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$212,168
Program Service Revenue
$234,114
Investment Income
$47,754
Other Revenue
$0
All Other Contributions
$91,338
Change in Net Assets
$49,253

Audited Revenue Reconciliation

Revenue per Audited Statements
$493,437
Revenue Not Reported on Financial Statements
$599
Revenue Not Reported on Form 990
$-27,808
Total Revenue per Audited Statements
$465,629
Total Revenue per Form 990
$494,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$235,425
Other Expenses$209,358
Total Fundraising Expense$21,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$62,875$39,360$10,072$112,307
Other Salaries and Wages$58,459$36,596$9,365$104,420
Fees for Services Other$44,923$25,658-$70,581
Office Expenses$42,451$3,314$257$46,022
Conferences and Meetings$33,890$1,574-$35,464
Travel$13,612$1,511$155$15,278
Occupancy-$15,171-$15,171
Payroll Taxes$4,997$3,127$800$8,924
Information Technology$3,749$3,596-$7,345
Other Employee Benefits$4,027$2,521$646$7,194
Insurance-$5,345-$5,345
Pension Plan Contributions$1,444$904$232$2,580
Other Expenses$1,844$197-$2,041
Advertising$617$376-$993
Fees for Service Investment Mgmnt Fees-$599-$599
Total Functional Expenses$279,043$144,213$21,527$444,783

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$444,783
Expenses per Audited Statements$444,184
Total Expenses per Audited Statements$444,184
Expenses Not Reported on Financial Statements$599
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$3,297
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing body.

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

The external cpa prepares a draft of the 990 from audited financial statements. Internal management and the finance committee of the board reviews the 990 for completeness and accuracy. The board members review and approve issuance of the 990 before filing.

Form 990, Part VI, Section B, Line 12C

The organization requires board members and certain employees to complete an annual disclosure statement regarding any potential conflicts of interest.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Natural Areas Association
EIN
36-3132261
Phone
7249958466
Address
PO BOX 594, LIGONIER, PA 15658

Signing Officer

Name
Lisa Smith
Title
Executive Director
Phone
7249958466
Signed
2020-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Smith
Formed
1980
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
0

Preparer

Firm
Mccall Scanlon & Tice LLC
Address
5500 CORPORATE DR 240, PITTSBURGH, PA 15237
Preparer
Karen N Leonard
Phone
4126359314
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Editorial services: program service expenses 44,923. Management and general expenses 25,658. Fundraising expenses 0. Total expenses 70,581.

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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01444
IRS990/PensionPlanContributionsGrp/TotalAmt02580
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0111577
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0108000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01651
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0225
IRS990/PrincipalOfficerNm0LISA SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1511120
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES & WORKSHOP
IRS990/ProgramServiceRevenueGrp/Desc1PUBLICATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0165814
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt168300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0165814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt168300
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0312764
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05133
IRS990/PYOtherExpensesAmt0208135
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0309182
IRS990/PYRevenuesLessExpensesAmt0212024
IRS990/PYSalariesCompEmpBnftPaidAmt0206920
IRS990/PYTotalExpensesAmt0415055
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0627079
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt049253
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0281868
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0212168
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0312764
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0303004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0355774
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0285570
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01469280
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07970
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05133
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011990
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03438
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03129
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt031660
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0730908
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97890
IRS990ScheduleA/PublicSupportPY170Pct00.97060
IRS990ScheduleA/PublicSupportTotal170Amt01469280
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0212168
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0312764
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0303004
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0355774
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0285570
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01469280
IRS990ScheduleA/TotalSupportAmt01500940
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0599
IRS990ScheduleD/ExpensesSubtotalAmt0444184
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0599
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0599
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-27808
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04371
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04371
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03297
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/RevenueNotReportedAmt0-27808
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0599
IRS990ScheduleD/RevenueSubtotalAmt0493437
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0444783
IRS990ScheduleD/TotalLiabilityAmt03297
IRS990ScheduleD/TotalRevenuePerForm990Amt0494036
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0465629
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0444184
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXTERNAL CPA PREPARES A DRAFT OF THE 990 FROM AUDITED FINANCIAL STATEMENTS. INTERNAL MANAGEMENT AND THE FINANCE COMMITTEE OF THE BOARD REVIEWS THE 990 FOR COMPLETENESS AND ACCURACY. THE BOARD MEMBERS REVIEW AND APPROVE ISSUANCE OF THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES BOARD MEMBERS AND CERTAIN EMPLOYEES TO COMPLETE AN ANNUAL DISCLOSURE STATEMENT REGARDING ANY POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS APPROVED THE ACCESS TO FINANCIAL STATEMENTS, 990, CONFLICT OF INTEREST STATEMENTS AND OTHER REQUIRED INFORMATION BY THE PUBLIC AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EDITORIAL SERVICES: PROGRAM SERVICE EXPENSES 44,923. MANAGEMENT AND GENERAL EXPENSES 25,658. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,581.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/StatesWhereCopyOfReturnIsFldCd1IL
IRS990/StatesWhereCopyOfReturnIsFldCd2OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0166577
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0188000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0617652
IRS990/TotalAssetsEOYAmt0651012
IRS990/TotalAssetsGrp/BOYAmt0617652
IRS990/TotalAssetsGrp/EOYAmt0651012
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0212168
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021527
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0144213
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0279043
IRS990/TotalFunctionalExpensesGrp/TotalAmt0444783
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01954
IRS990/TotalLiabilitiesEOYAmt013869
IRS990/TotalLiabilitiesGrp/BOYAmt01954
IRS990/TotalLiabilitiesGrp/EOYAmt013869
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0615698
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0637143
IRS990/TotalOtherCompensationAmt07160
IRS990/TotalProgramServiceExpensesAmt0279043
IRS990/TotalProgramServiceRevenueAmt0234114

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