Civic Intelligence

Huron River Watershed Council

990 • Fiscal year 2021 • EIN 38-1806452

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 05, 2021

Organization ProfileWWW.HRWC.ORG

View Organization Page

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

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

58th percentile

18%

Higher net margin than 58% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

72nd percentile

$104,998

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

73rd percentile

25%

Faster asset growth than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

44th percentile

7.8%

Faster revenue growth than 44% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$2,247,934

Up $452,078 (+25%) from 2020

Net Assets

Up

$2,070,107

Up $436,601 (+27%) from 2020

Liabilities

Up

$177,827

Up $15,477 (+9.5%) from 2020

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin58th percentile

Revenue

Up

$2,030,820

Up $146,100 (+7.8%) from 2020

Expenses

Down

$1,674,672

Down $1,028 (-0.1%) from 2020

Net Income

Up

$356,148

Up $147,128 (+70%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

2021

Assets$2,247,934
Liabilities$177,827
Net Assets$2,070,107
Open 2021 Filing

Operations Trend

Revenue Growth44th percentile

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

2021

Revenue$2,030,820
Expenses$1,674,672
Net Income$356,148
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 5, 2021
Return Version
2020v4.0
Gross Receipts
$2,228,998
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$589,908$1,292,074▲ $702,166
Investments in Publicly Traded Securities$604,182$622,210▲ $18,028
Accounts Receivable$222,150$176,416▼ $45,734
Savings and Temporary Cash Investments$100,758$100,884▲ $126
Pledges and Grants Receivable$251,500$32,000▼ $219,500
Land, Buildings, and Equipment, Net$13,259$16,122▲ $2,863
Prepaid Expenses and Deferred Charges$7,831$8,228▲ $397
Intangible Assets$6,268--
Total Assets$1,795,856$2,247,934▲ $452,078
Liabilities
Accounts Payable and Accrued Expenses$159,372$174,891▲ $15,519
Other Liabilities$2,978$2,936▼ $42
Total Liabilities$162,350$177,827▲ $15,477
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$870,631$1,129,836▲ $259,205
Net Assets With Donor Restrictions$762,875$940,271▲ $177,396
Total Net Assets Fund Balance$1,633,506$2,070,107▲ $436,601
Total Liabilities and Net Assets / Fund Balance$1,795,856$2,247,934▲ $452,078

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,022$71,583$85,605
Leasehold Improvements$2,100$1,153$3,253
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Esselman RebeccaExecutive DiFT$104,998$104,998

Board Members and Trustees

NameTitle
Norton RichardChairman
Benedict ChristopherVice Chairma
Bade SuzanneBoard Member
Barb ScottBoard Member
Bejin SueBoard Member
Bowman DaveBoard Member
Chockley MarleneBoard Member
Darnton CherylBoard Member
Dempsey MitchBoard Member
Friis BelindaBoard Member
Glaab DavidBoard Member
Grewal MandyBoard Member
Hanert FrederickBoard Member
Kangas GeraldBoard Member
Maciejewski MollyBoard Member
Martin JamesBoard Member
Perry EricaBoard 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
Lafleur MatthewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,985,584
Program Service Revenue
$9,760
Investment Income
$44,562
Other Revenue
$-9,086
All Other Contributions
$1,220,463
Change in Net Assets
$356,148

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,026,019
Revenue Not Reported on Financial Statements
$4,801
Revenue Not Reported on Form 990
$90,705
Total Revenue per Audited Statements
$2,116,724
Total Revenue per Form 990
$2,030,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,147,005
Other Expenses$527,667
Total Fundraising Expense$167,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$675,876$64,344$108,531$848,751
Fees for Services Other$332,418$1,104$987$334,509
Other Employee Benefits$96,297$11,987$14,694$122,978
Current Officers, Directors, Trustees, and Key Employees$71,807$28,511$5,280$105,598
Office Expenses$56,246$2,533$12,131$70,910
Payroll Taxes$54,591$6,778$8,309$69,678
Occupancy$36,138$4,499$5,514$46,151
Depreciation Depletion$9,263$1,153$1,413$11,829
Fees for Services Accounting$7,317$911$1,116$9,344
Travel$6,729-$70$6,799
Insurance$4,681$583$714$5,978
Advertising$5,093$85$105$5,283
Fees for Service Investment Mgmnt Fees-$4,801-$4,801
Information Technology$1,964$244$300$2,508
Other Expenses$1,150$348$2,374$1,498
Total Functional Expenses$1,375,110$132,190$167,372$1,674,672

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,680,123
Total Expenses per Form 990$1,674,672
Expenses per Audited Statements$1,669,871
Expenses Not Reported on Form 990$10,252
Expenses Not Reported on Financial Statements$4,801
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,252
Fundraising Gross Income$1,166
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Suds on the Riv$48,967$1,166$10,252$-9,086
Total Events$48,967$1,166$10,252$-9,086
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fiduciary Funds$2,936
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 necessary 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
2021-08-05
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
19
Volunteers
125

Preparer

Firm
Cole Newton & Duran Cpas
Address
33762 SCHOOLCRAFT RD, LIVONIA, MI 48150
Preparer
Denise M Scally CPA
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 332,418 1,104 987”

Form 990, Part XI, Line 9

“Direct event expenses 10,252 direct event expenses -10,252”

Financial Statement Notes

Schedule D, Page 3, Part X

“The council is exempt from federal income taxes under 501(c)(3) of the internal revenue code. Contributions to the council are deductible by the donor for federal tax purposes. In addition, the internal revenue service has determined that the council is not a private foundation within the meaning of 509(a) of the code. The council is no longer subject to u.s. Federal tax examinations by tax authorities for years before 2016. Management has evaluated fasb asc 740, income taxes, and has concluded ii has no uncertain positions.”

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

“Direct event expenses 10,252”

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

“Direct event expenses 10,252”

Raw XML AppendixShowing 400 of 660 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31BOARD MEMBER
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,247,934
Liabilities
$177,827
Net assets
$2,070,107
Revenue
$2,030,820
Expenses
$1,674,672
Net income
$356,148
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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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