Civic Intelligence

Huron River Watershed Council

990 • Fiscal year 2019 • EIN 38-1806452

Apr 01, 2018 to Mar 31, 2019 • Filed on Oct 01, 2019

1100 N Main Street Ste 210Ann Arbor, MI 48104-1059

(734) 769-5123

Siviq Scores

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

Liabilities / Assets

54th percentile

0.10x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

46th percentile

0.07x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

81st percentile

$140,559

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

85th percentile

42%

Faster revenue growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,638,444

Up $293,470 (+22%) from 2018

Net Assets

Up

$1,466,413

Up $271,000 (+23%) from 2018

Liabilities

Up

$172,031

Up $22,470 (+15%) from 2018

Revenue

Up

$2,400,525

Up $711,272 (+42%) from 2018

Expenses

Up

$2,124,186

Up $452,156 (+27%) from 2018

Net Income

Up

$276,339

Up $259,116 (+1504%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $869,907Liabilities 2011: $423,113Net Assets 2011: $446,7942011Assets 2012: $977,857Liabilities 2012: $482,566Net Assets 2012: $495,2912012Assets 2013: $990,644Liabilities 2013: $465,093Net Assets 2013: $525,5512013Assets 2014: $906,612Liabilities 2014: $334,303Net Assets 2014: $572,3092014Assets 2015: $1,151,958Liabilities 2015: $579,298Net Assets 2015: $572,6602015Assets 2016: $1,146,623Liabilities 2016: $118,098Net Assets 2016: $1,028,5252016Assets 2017: $1,282,659Liabilities 2017: $105,731Net Assets 2017: $1,176,9282017Assets 2018: $1,344,974Liabilities 2018: $149,561Net Assets 2018: $1,195,4132018Assets 2019: $1,638,444Liabilities 2019: $172,031Net Assets 2019: $1,466,4132019Assets 2020: $1,795,856Liabilities 2020: $162,350Net Assets 2020: $1,633,5062020Assets 2021: $2,247,934Liabilities 2021: $177,827Net Assets 2021: $2,070,1072021Assets 2022: $2,844,349Liabilities 2022: $494,353Net Assets 2022: $2,349,9962022Assets 2023: $3,340,320Liabilities 2023: $875,511Net Assets 2023: $2,464,8092023Assets 2024: $3,155,141Liabilities 2024: $731,755Net Assets 2024: $2,423,3862024Assets 2025: $5,766,015Liabilities 2025: $756,953Net Assets 2025: $5,009,0622025

Highlighted filing

2019

Assets$1,638,444
Liabilities$172,031
Net Assets$1,466,413

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $846,5222011Expenses 2012: $1,016,1742012Revenue 2013: $1,199,798Expenses 2013: $1,169,538Net Income 2013: $30,2602013Revenue 2014: $1,263,542Expenses 2014: $1,216,784Net Income 2014: $46,7582014Revenue 2015: $1,384,149Expenses 2015: $1,383,798Net Income 2015: $3512015Revenue 2016: $1,588,614Expenses 2016: $1,559,096Net Income 2016: $29,5182016Revenue 2017: $1,636,300Expenses 2017: $1,487,897Net Income 2017: $148,4032017Revenue 2018: $1,689,253Expenses 2018: $1,672,030Net Income 2018: $17,2232018Revenue 2019: $2,400,525Expenses 2019: $2,124,186Net Income 2019: $276,3392019Revenue 2020: $1,884,720Expenses 2020: $1,675,700Net Income 2020: $209,0202020Revenue 2021: $2,030,820Expenses 2021: $1,674,672Net Income 2021: $356,1482021Revenue 2022: $2,464,693Expenses 2022: $2,125,375Net Income 2022: $339,3182022Revenue 2023: $1,950,470Expenses 2023: $2,194,536Net Income 2023: -$244,0662023Revenue 2024: $2,173,270Expenses 2024: $2,379,409Net Income 2024: -$206,1392024Revenue 2025: $5,140,243Expenses 2025: $2,594,300Net Income 2025: $2,545,9432025

Highlighted filing

2019

Revenue$2,400,525
Expenses$2,124,186
Net Income$276,339
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Oct 1, 2019
Return Version
2018v3.1
Gross Receipts
$2,671,631
Mission and Program Overview

Mission

To inspire attitudes, behaviors and economies that protect, rehabilitate and sustain the ecological and cultural communities of the huron river ecosystem.

The huron river watershed council protects and restores the river for healthy and vibrant communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$314,829$629,259▲ $314,430
Investments in Publicly Traded Securities$480,269$493,126▲ $12,857
Accounts Receivable$181,142$301,317▲ $120,175
Pledges and Grants Receivable$298,797$145,952▼ $152,845
Savings and Temporary Cash Investments$36,178$33,963▼ $2,215
Intangible Assets$22,268$14,268▼ $8,000
Land, Buildings, and Equipment, Net$7,188$13,214▲ $6,026
Prepaid Expenses and Deferred Charges$4,303$7,345▲ $3,042
Total Assets$1,344,974$1,638,444▲ $293,470
Liabilities
Accounts Payable and Accrued Expenses$143,704$166,273▲ $22,569
Other Liabilities$5,857$5,758▼ $99
Total Liabilities$149,561$172,031▲ $22,470
Net Assets / Fund Balance
Temporarily Rstr Net Assets$598,636$853,907▲ $255,271
Unrestricted Net Assets$596,777$612,506▲ $15,729
Total Net Assets Fund Balance$1,195,413$1,466,413▲ $271,000
Total Liabilities and Net Assets / Fund Balance$1,344,974$1,638,444▲ $293,470

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,192$64,438$74,630
Leasehold Improvements$3,022$231$3,253
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rubin LauraExecutive DiFT$114,593$25,966$140,559

Board Members and Trustees

NameTitle
Norton RichardChairman
Benedict ChristopherVice Chairma
Andresen NormanBoard Member
Barb ScottBoard Member
Bejin SueBoard Member
Brown AnneBoard Member
Chockley MarleneBoard Member
Darnton CherylBoard Member
Dishaw LarryBoard Member
Friis BelindaBoard Member
Glaab DavidBoard Member
Grewal MandyBoard Member
Hanert FrederickBoard Member
Kangas GeraldBoard Member
Larose MichelleBoard Member
Maciejewski MollyBoard Member
Mehuron KateBoard Member
Popp SharonBoard Member
Schappach PeterBoard Member
Stuk MattBoard Member
Wolf CurtBoard Member
Wozniak LisaBoard Member
Francoeur SteveAlternate
Lonik BarryAlternate
Mcclure DougAlternate
Bajcz MaryExecutive Co
Bobrin Janis AnnExecutive Co
Cousins PaulExecutive Co
Oconnell DianeExecutive Co
Pratt EvanExecutive Co
Wright StevenExecutive Co
Esselman RebeccaExecutive Di
Lafleur MatthewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,398,920
Program Service Revenue
$6,927
Investment Income
$23,311
Other Revenue
$-28,633
All Other Contributions
$1,201,526
Change in Net Assets
$276,339

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,396,408
Revenue Not Reported on Financial Statements
$4,117
Revenue Not Reported on Form 990
$23,294
Total Revenue per Audited Statements
$2,419,702
Total Revenue per Form 990
$2,400,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,136,599
Other Expenses$987,587
Total Fundraising Expense$165,159
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$630,603$70,109$110,201$810,913
Fees for Services Other$757,610$336$4,965$762,911
Other Employee Benefits$105,591$15,436$15,542$136,569
Current Officers, Directors, Trustees, and Key Employees$69,200$46,133-$115,333
Payroll Taxes$57,126$9,401$7,257$73,784
Occupancy$34,864$5,798$5,490$46,152
Office Expenses$31,898$1,620$9,068$42,586
Travel$24,721$1,189$2,750$28,660
Advertising$12,871$44$115$13,030
Depreciation Depletion$8,024$1,129$1,263$10,416
Fees for Services Accounting$5,571$927$877$7,375
Other Expenses$3,327$1,675$2,059$7,061
Insurance$4,391$730$691$5,812
Fees for Service Investment Mgmnt Fees-$4,117-$4,117
Information Technology$2,463$558$377$3,398
Total Functional Expenses$1,798,259$160,768$165,159$2,124,186

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,148,702
Total Expenses per Form 990$2,124,186
Expenses per Audited Statements$2,120,069
Expenses Not Reported on Form 990$28,633
Expenses Not Reported on Financial Statements$4,117
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$28,633
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Suds on the Riv$100,559-$28,633-
Total Events$100,559-$28,633$-28,633
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fiduciary Funds$5,758
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 7A

Each member government shall file with the executive director of the council a written designation of its official representative or representatives, and official alternate or alternates, giving the address of each, which shall remain in efect for a term of 2 years unless other such designation is filed with the executive director by the same member government.

Form 990, Page 6, Part VI, Line 7B

General powers and duties the business and affairs of the council shall be managed by its board of directors. The powers and duties of the board of directors shall include, but not be limited to, the following: a) establish policies and programs for completion of the council's mission, and to serve as liason between member governments and the council in its function as a forum for hearing issues involving the protection, management and use of shared water resources within the huron river watershed. B) appoint such fiscal agents, consisting only of financial institutions with full trust powers, as they deem necessary, to invest and reinvest available funds or gifts, with such requirements of reports from such fiscal agents for services, provided that any donor may designate a fiscal agent relative to his/her gift. The board may authorize any fiscal agents to hold assets in its own name or the name of its nominee. It may direct that disbursements be made by the fiscal agents. C) appoint advisory committees, either of or outside its own members, as the said board shall deem advisable, appoint and engage a cpa to examine or audit the records of the council and to pay the expenses of such services, engage and employ employees of the council, agents, or other representatives for any and all proper purpose, including ncessary legal counsel. D) cause an annual audit to be made of the funds, gifts, investments and books of the council.

Form 990, Page 6, Part VI, Line 11B

The 990 was reviewed by the finance committee prior to filing.

Form 990, Page 6, Part VI, Line 12C

The organization monitors and enforces compliance with the policy annually at a board of directors' meeting.

Form 990, Page 6, Part VI, Line 15A

Executive director salary is reviewed and approved by the executive committee.

Form 990, Page 6, Part VI, Line 15B

N/a, the executive director is the only compensated officer.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
Huron River Watershed Council
EIN
38-1806452
Phone
7347695123
Address
1100 N MAIN STREET STE 210, ANN ARBOR, MI 48104-1059

Signing Officer

Name
Esselman Rebecca
Title
Executive Director
Phone
7347695123
Signed
2019-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Esselman Rebecca
Formed
1964
Legal Domicile
Mi
Voting Board Members
32
Independent Board Members
32
Employees
20
Volunteers
670

Preparer

Firm
COLE NEWTON & DURAN CPA'S
Address
33762 SCHOOLCRAFT RD, LIVONIA, MI 48150-1506
Preparer
Brian Sutton
Phone
7344272030
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers serve on the board of directors and to assist in the council's programs to study and protect the huron river.

Form 990, Part IX, Line 11G

Consultants 757,610 336 4,965

Form 990, Part XI, Line 9

Direct event expenses 28,633 direct event expenses -28,633

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated fasb asc 740, income taxes, and has concluded it has no uncertain positions.

Schedule D, Page 4, Part XI, Line 2D

Direct event expenses 28,633

Schedule D, Page 4, Part XII, Line 2D

Direct event expenses 28,633

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt32EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt33EXECUTIVE DI
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
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IRS990/GrantsToOrganizationsInd0false
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IRS990/MissionDesc0THE HURON RIVER WATERSHED COUNCIL PROTECTS AND RESTORES THE RIVER FOR HEALTHY AND VIBRANT COMMUNITIES.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt05798

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.77$0.76$5.01$5.14$2.59$2.55
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.73$2.42$2.17$2.38$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.34$0.88$2.46$1.95$2.19$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.49$2.35$2.46$2.13$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.18$2.07$2.03$1.67$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.16$1.63$1.88$1.68$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.17$1.47$2.40$2.12$0.28
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.15$1.20$1.69$1.67$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.11$1.18$1.64$1.49$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.12$1.03$1.59$1.56$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.58$0.57$1.38$1.38$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.33$0.57$1.26$1.22$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.47$0.53$1.20$1.17$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.48$0.50$1.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.42$0.45$0.85