Civic Intelligence

Association of Illinois Soil & Water

EIN 37-6048356 • 501(c)4 • Springfield, IL

Profile

Promoting the interest of the 97 local soil and water districts in Illinois which are small government entities.

4285 North Walnut Street RoadSpringfield, IL 62707

www.aiswcd.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.16x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.03x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

0.3%

Higher net margin than 34% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$122,867

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

29th percentile

-1.7%

Faster asset growth than 29% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-7.1%

Faster revenue growth than 21% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$504,533

Down $8,494 (-1.7%) from 2023

Liabilities

Down

$78,493

Down $17,061 (-18%) from 2023

Net Assets

Up

$426,040

Up $8,567 (+2.1%) from 2023

Revenue

Down

$2,588,593

Down $198,024 (-7.1%) from 2023

Expenses

Down

$2,580,026

Down $197,493 (-7.1%) from 2023

Net Income

Down

$8,567

Down $531 (-5.8%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $568,469Liabilities 2011: $101,681Net Assets 2011: $466,7882011Assets 2012: $552,256Liabilities 2012: $7,894Net Assets 2012: $544,3622012Assets 2013: $385,567Liabilities 2013: $6,518Net Assets 2013: $379,0492013Assets 2014: $411,693Liabilities 2014: $45,469Net Assets 2014: $366,2242014Assets 2015: $307,142Liabilities 2015: $40,251Net Assets 2015: $266,8912015Assets 2016: $423,057Liabilities 2016: $12,073Net Assets 2016: $410,9842016Assets 2017: $638,304Liabilities 2017: $7,055Net Assets 2017: $631,2492017Assets 2018: $432,956Liabilities 2018: $14,826Net Assets 2018: $418,1302018Assets 2019: $413,537Liabilities 2019: $9,223Net Assets 2019: $404,3142019Assets 2020: $356,505Liabilities 2020: $21,726Net Assets 2020: $334,7792020Assets 2021: $387,461Liabilities 2021: $13,473Net Assets 2021: $373,9882021Assets 2022: $526,580Liabilities 2022: $118,205Net Assets 2022: $408,3752022Assets 2023: $513,027Liabilities 2023: $95,554Net Assets 2023: $417,4732023Assets 2024: $504,533Liabilities 2024: $78,493Net Assets 2024: $426,0402024

Highlighted filing

2024

Assets$504,533
Liabilities$78,493
Net Assets$426,040

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $577,431Expenses 2011: $560,858Net Income 2011: $16,5732011Expenses 2012: $473,2012012Revenue 2013: $660,376Expenses 2013: $825,689Net Income 2013: -$165,3132013Revenue 2014: $701,785Expenses 2014: $714,610Net Income 2014: -$12,8252014Revenue 2015: $1,296,878Expenses 2015: $1,396,211Net Income 2015: -$99,3332015Revenue 2016: $2,436,717Expenses 2016: $2,292,624Net Income 2016: $144,0932016Revenue 2017: $1,980,037Expenses 2017: $1,759,772Net Income 2017: $220,2652017Revenue 2018: $2,149,982Expenses 2018: $2,363,101Net Income 2018: -$213,1192018Revenue 2019: $1,300,615Expenses 2019: $1,328,224Net Income 2019: -$27,6092019Revenue 2020: $1,599,876Expenses 2020: $1,669,411Net Income 2020: -$69,5352020Revenue 2021: $3,234,520Expenses 2021: $3,195,311Net Income 2021: $39,2092021Revenue 2022: $2,494,690Expenses 2022: $2,460,303Net Income 2022: $34,3872022Revenue 2023: $2,786,617Expenses 2023: $2,777,519Net Income 2023: $9,0982023Revenue 2024: $2,588,593Expenses 2024: $2,580,026Net Income 2024: $8,5672024

Highlighted filing

2024

Revenue$2,588,593
Expenses$2,580,026
Net Income$8,567

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.08$0.43$2.59$2.58$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.10$0.42$2.79$2.78$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.12$0.41$2.49$2.46$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.01$0.37$3.23$3.20$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.02$0.33$1.60$1.67$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.01$0.40$1.30$1.33$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.01$0.42$2.15$2.36$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.01$0.63$1.98$1.76$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.01$0.41$2.44$2.29$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.04$0.27$1.30$1.40$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.05$0.37$0.70$0.71$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.39$0.01$0.38$0.66$0.83$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.01$0.54$0.47
2011Summary only. Only limited summary data is available for this year.$0.57$0.10$0.47$0.58$0.56$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$1,300,615
Mission and Program Overview

Mission

Promoting the interest of the 97 local soil and water conservation districts in Illinois which are small government entities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$265,710$246,020▼ $19,690
Land, Buildings, and Equipment, Net$167,246$165,661▼ $1,585
Accounts Receivable-$1,856-
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$432,956$413,537▼ $19,419
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$13,781$9,223▼ $4,558
Mortgage Notes Payable Secured by Investment Property$1,045--
Total Liabilities$14,826$9,223▼ $5,603
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$418,130$404,314▼ $13,816
Total Net Assets Fund Balance$418,130$404,314▼ $13,816
Total Liabilities and Net Assets / Fund Balance$432,956$413,537▼ $19,419

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$132,995$130,319$263,314
Equipment$910$43,467$44,377
Land$23,683-$23,683
Other Land Buildings$8,073$11,299$19,372
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve StierwaltImmediate Past President
Tom BeyersPresident
Dale ShumakerVice President
Jerry SnodgrassArea I VP
David McCormickArea II VP
Kenny HawthorneArea III VP
Barb KlingerCouncil 1
Daniel DoedtmanCouncil 10
Thomas KonenCouncil 16
Josh CurryCouncil 2
Lee BuntingCouncil 3
Terry DavisCouncil 4
Chuck SchaferCouncil 5
Randy MolitorisCouncil 6
Joe RothermelCouncil 7
Bruce YinglingCouncil 8
Mark RothCouncil 9
Maggie SolizSecretary
Dan DuvalTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,142,712
Program Service Revenue
$109,486
Investment Income
$2,956
Other Revenue
$45,461
Change in Net Assets
$-27,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$851,220
Other Expenses$254,662
Salaries, Compensation, and Employee Benefits$222,342
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$851,220--$851,220
Other Salaries and Wages$139,465$46,489-$185,954
Insurance$92,948--$92,948
Conferences and Meetings$36,167$5,358-$41,525
Fees for Services Other-$24,000-$24,000
Other Employee Benefits$16,625$5,542-$22,167
Office Expenses-$16,930-$16,930
Depreciation Depletion-$15,166-$15,166
Payroll Taxes$10,665$3,556-$14,221
All Other Expenses$10,007$1,565-$11,572
Fees for Services Accounting-$10,620-$10,620
Occupancy-$5,414-$5,414
Other Expenses$4,483$5,713-$4,483
Travel$1,996$1,996-$3,992
Total Functional Expenses$1,185,875$142,349$0$1,328,224
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Marshall-Putnam County SWCDHenry, IL-NRCS Grant$62,646
Livingston County SWCDPontiac, IL-NRCS Grant$29,125
Dewitt County SWCDClinton, IL-NRCS Grant$28,959
Piatt County SWCDMonticello, IL-NRCS Grant$24,501
Jasper County SWCDNewton, IL-NRCS Grant$21,774
Carroll County SWCDMT Carroll, IL-NRCS Grant$21,665
Wayne County SWCDFairfield, IL-NRCS Grant$21,485
Iroquois County SWCDWatseka, IL-NRCS Grant$20,964
Logan County SWCDLincoln, IL-NRCS Grant$19,561
St Clair County SWCDBelleville, IL-NRCS Grant$18,918
Hamilton County SWCDMcLeansboro, IL-NRCS Grant$18,899
Macoupin County SWCDCarlinville, IL-NRCS Grant$18,537
McLean County SWCDNormal, IL-NRCS Grant$17,896
Shelby County SWCDShelbyville, IL-NRCS Grant$17,097
Ogle County SWCDOregon, IL-NRCS Grant$16,197
Pulaski-Alexander County SWCDTamms, IL-NRCS Grant$15,570
Hancock County SWCDCarthage, IL-NRCS Grant$13,874
Stephenson County SWCDFreeport, IL-NRCS Grant$13,485
Pike County SWCDPittsfield, IL-NRCS Grant$12,763
Union County SWCDAnna, IL-NRCS Grant$12,698
Calhoun County SWCDHardin, IL-NRCS Grant$12,432
Whiteside County SWCDMorrison, IL-NRCS Grant$11,958
Dekalb County SWCDSycamore, IL-NRCS Grant$10,751
Tazwell County SWCDPeoria, IL-NRCS Grant$10,630
White County SWCDCarmi, IL-NRCS Grant$10,605
Johnson County SWCDVienna, IL-NRCS Grant$10,590
Woodford County SWCDEureka, IL-NRCS Grant$10,366
Cumberland County SWCDToledo, IL-NRCS Grant$10,091
Henry County SWCDCambridge, IL-NRCS Grant$9,896
Jo Daviess County SWCDElizabeth, IL-NRCS Grant$9,379
Christian County SWCDTaylorville, IL-NRCS Grant$9,099
Marion County SWCDSalem, IL-NRCS Grant$8,799
Boone County SWCDBelvidere, IL-NRCS Grant$8,789
Winnebago County SWCDRockford, IL-NRCS Grant$8,620
Macon County SWCDDecatur, IL-NRCS Grant$8,590
Williamson County SWCDMarion, IL-NRCS Grant$8,272
Adams County SWCDQuincy, IL-NRCS Grant$8,189
Jersey County SWCDJerseyville, IL-NRCS Grant$7,924
Effingham County SWCDEffingham, IL-NRCS Grant$7,688
Jefferson County SWCDMt Vernon, IL-NRCS Grant$7,506
Bond County SWCDGreenville, IL-NRCS Grant$7,467
Ford County SWCDPaxton, IL-NRCS Grant$7,001
Brown County SWCDMt Sterling, IL-NRCS Grant$6,876
Franklin County SWCDBenton, IL-NRCS Grant$6,791
Montgomery County SWCDHillsboro, IL-NRCS Grant$6,750
Perry County SWCDPinckneyville, IL-NRCS Grant$6,501
Morgan County SWCDJacksonville, IL-NRCS Grant$6,475
Madison County SWCDEdwardsville, IL-NRCS Grant$6,438
Peoria County SWCDEdwards, IL-NRCS Grant$6,408
Clinton County SWCDBreese, IL-NRCS Grant$6,229
Pope-Hardin County SWCDGolconda, IL-NRCS Grant$6,112
Saline County SWCDHarrisburg, IL-NRCS Grant$6,090
Lawrence County SWCDLawrenceville, IL-NRCS Grant$6,076
Schuyler County SWCDRushville, IL-NRCS Grant$5,998
Bureau County SWCDPrinceton, IL-NRCS Grant$5,904
Champaign County SWCDChampaign, IL-NRCS Grant$5,857
Vermilion County SWCDDanville, IL-NRCS Grant$5,801
Menard County SWCDPetersburg, IL-NRCS Grant$5,753
Randolph County SWCDSparta, IL-NRCS Grant$5,702
Mercer County SWCDAledo, IL-NRCS Grant$5,177
Jackson County SWCDMurphysboro, IL-NRCS Grant$5,130
Gallatin County SWCDRidgway, IL-NRCS Grant$5,014
Greene County SWCDCarrollton, IL-NRCS Grant$5,010
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
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The AISWCD is made up of sixteen councils as its organizational structure. Each council is comprised of four to eight SWCD's who have joined together based on similar interests and geographic conditions. Members of the AISWCD Board of Directors are elected by the districts that comprise each council. Each council elects one delegate as a board member and one alternate board member. The alternate does not have voting authority unless the delegate cannot participate. Each year at the annual meeting of the members, the voting body elects three to four officers. It is the right and the responsibility of the board to govern the activities of the association, to approve the AISWCD's annual budget as acceptable to be subject to approval by the voting body of members SWCD's and to approve expenses of the AISWCD.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

SWCD's have the right to bring forth resolutions that are subject to approval, first at the council level, second at the Board of Directors level and finally by the voting body at the Annual Meeting. Regardless of the decisions of the council and the Board of Directors, the voting body at the Annual Meeting has the final decision as to whether a resolution passes or fails. Resolutions that have been approved by a majority of the voting body at the annual meeting become part of the annual plan of work of the AISWCD. The voting body at the annual meeting also has the responsibility of approving the AISWCD's annual operating budget.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is prepared by a CPA, reviewed by management, and made available to the board for review.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

On an annual basis directors, officers, and staff members are required to submit a disclosure statement to the Board of Directors. If a conflict exists the individual is not allowed to vote on the matter.

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

The governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Association of Illinois Soil & Water
EIN
37-6048356
Phone
2177443414
Address
4285 North Walnut Street Road, Springfield, IL 62707

Signing Officer

Name
Grant Hammer
Title
Executive Director
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1947
Legal Domicile
Il
Voting Board Members
18
Independent Board Members
23
Employees
6
Volunteers
50

Preparer

Firm
Pehlman & Dold PC
Address
100 North Amos Avenue, Springfield, IL 62702-4739
Preparer
Dorinda L Fitzgerald
Phone
2177870563
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: All other accomplishments and programs including Farm Progress Show, Envirothon, Earth Stewardship Day, and other programs.

Raw XML AppendixShowing 400 of 1,023 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AdvertisingGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm2Maggie Soliz
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IRS990/Form990PartVIISectionAGrp/PersonNm6Kenny Hawthorne
IRS990/Form990PartVIISectionAGrp/PersonNm7Barb Klinger
IRS990/Form990PartVIISectionAGrp/PersonNm8Josh Curry
IRS990/Form990PartVIISectionAGrp/PersonNm9Lee Bunting
IRS990/Form990PartVIISectionAGrp/PersonNm10Terry Davis
IRS990/Form990PartVIISectionAGrp/PersonNm11Chuck Schafer
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IRS990/Form990PartVIISectionAGrp/PersonNm13Joe Rothermel
IRS990/Form990PartVIISectionAGrp/PersonNm14Bruce Yingling
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IRS990/Form990PartVIISectionAGrp/PersonNm16Daniel Doedtman
IRS990/Form990PartVIISectionAGrp/PersonNm17Thomas Konen
IRS990/Form990PartVIISectionAGrp/PersonNm18Steve Stierwalt
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IRS990/ProgSrvcAccomActy2Grp/Desc0To provide health, life, and workmans compensation inurance premiums for the 97 participating soil and water conservation districts in the state of Illinois.
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IRS990/ProgSrvcAccomActy3Grp/Desc0To provide annual convention, director meetings, seminars, workshops, committee meetings and educational classes to the 97 participating soil and water conservation districts in the state of Illinois.
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