Civic Intelligence

Huron River Watershed Council

990 • Fiscal year 2025 • EIN 38-1806452

Apr 01, 2024 to Mar 31, 2025 • Filed on Jul 18, 2025

117 North First Street Suite 100Ann Arbor, MI 48104-1354

(734) 769-5123

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.13x

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

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.15x

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

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

91st percentile

50%

Higher net margin than 91% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$142,537

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

97th percentile

83%

Faster asset growth than 97% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

137%

Faster revenue growth than 96% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,766,015

Up $2,610,874 (+83%) from 2024

Net Assets

Up

$5,009,062

Up $2,585,676 (+107%) from 2024

Liabilities

Up

$756,953

Up $25,198 (+3.4%) from 2024

Revenue

Up

$5,140,243

Up $2,966,973 (+137%) from 2024

Expenses

Up

$2,594,300

Up $214,891 (+9.0%) from 2024

Net Income

Up

$2,545,943

Up $2,752,082 (+1335%) from 2024

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

2025

Assets$5,766,015
Liabilities$756,953
Net Assets$5,009,062

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

2025

Revenue$5,140,243
Expenses$2,594,300
Net Income$2,545,943
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 18, 2025
Return Version
2024v5.0
Gross Receipts
$7,109,681
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
Investments in Publicly Traded Securities$1,296,037$3,401,212▲ $2,105,175
Pledges and Grants Receivable$305,845$890,521▲ $584,676
Savings and Temporary Cash Investments$743,108$665,196▼ $77,912
Accounts Receivable$294,946$420,573▲ $125,627
Land, Buildings, and Equipment, Net$150,305$125,926▼ $24,379
Prepaid Expenses and Deferred Charges$35,235$39,086▲ $3,851
Cash and Non-Interest-Bearing Accounts$280$386▲ $106
Total Assets$3,155,141$5,766,015▲ $2,610,874
Other Assets Total$329,385$223,115▼ $106,270
Liabilities
Accounts Payable and Accrued Expenses$176,950$266,004▲ $89,054
Escrow Account Liability$221,768$263,434▲ $41,666
Other Liabilities$333,037$227,515▼ $105,522
Total Liabilities$731,755$756,953▲ $25,198
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,537,954$3,747,768▲ $2,209,814
Net Assets With Donor Restrictions$885,432$1,261,294▲ $375,862
Total Net Assets Fund Balance$2,423,386$5,009,062▲ $2,585,676
Total Liabilities and Net Assets / Fund Balance$3,155,141$5,766,015▲ $2,610,874

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$79,506$106,276$185,782
Leasehold Improvements$46,420$9,658$56,078
Other Land Buildings-$24,000$24,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Esselman RebeccaExecutive DiFT$130,424$12,113$142,537

Board Members and Trustees

NameTitle
Lafleur MatthewChair
O'CONNELL DIANEVice Chairma
Aseltyne KathleenBoard Member
Bade SuzanneBoard Member
Barb ScottBoard Member
Bejin SueBoard Member
Benedict ChrisBoard Member
Bismark AmberBoard Member
Bowman DaveBoard Member
Brouwer BreeBoard Member
Darnton CherylBoard Member
Dempsey MitchBoard Member
Doss MattBoard Member
Gardner SusanBoard Member
Glaab DavidBoard Member
Hubbard WaBoard Member
Hyde RobertBoard Member
Lassaline BrianBoard Member
Maciejewski MollyBoard Member
Martin JamesBoard Member
Perry RandyBoard Member
Prizgint MarissaBoard Member
Reilly TrishBoard Member
Stremler KayBoard Member
Stuk MattBoard Member
Wolf CurtBoard Member
Wozniak LisaBoard Member
Degryse CharlesAlternate
Rabhi YousefAlternate
Swanson DebbieAlternate
Teicher MarkAlternate
Bajcz MaryExecutive Co
Bobrin JanisExecutive Co
Norton RichardExecutive Co
Pratt EvanExecutive Co
Schappach PeterExecutive Co
Wright StevenExecutive Co
Friis BelindaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Applied Science & TechnologyMussel Survey10448 CITATION DRIVE STE 100, Brighton, MI 48116$188,745
Phoenix West LLCRent117 N 1ST ST STE 80, Ann Arbor, MI 48104$119,195
Revenue and Support

Revenue Composition

Contributions and Grants
$4,439,231
Program Service Revenue
$569,158
Investment Income
$182,793
Other Revenue
$-50,939
All Other Contributions
$3,653,223
Change in Net Assets
$2,545,943

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,115,103
Revenue Not Reported on Financial Statements
$25,140
Revenue Not Reported on Form 990
$90,935
Total Revenue per Audited Statements
$5,206,038
Total Revenue per Form 990
$5,140,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,817,957
Other Expenses$776,343
Total Fundraising Expense$207,759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,059,127$141,539$124,650$1,325,316
Fees for Services Other$302,427$9,132$2,028$313,587
Other Employee Benefits$190,390$25,404$22,480$238,274
Current Officers, Directors, Trustees, and Key Employees$117,172$14,646$14,646$146,464
Occupancy$100,207$12,874$11,400$124,481
Office Expenses$105,346$5,509$11,720$122,575
Payroll Taxes$86,309$11,415$10,179$107,903
Advertising$34,366$468$993$35,827
Other Expenses$25,172$6,102$2,134$33,408
Fees for Service Investment Mgmnt Fees-$25,140-$25,140
Depreciation Depletion$23,666$377$336$24,379
Travel$22,282$1,517$206$24,005
Fees for Services Accounting$13,265$1,763$1,572$16,600
Insurance$6,730$895$798$8,423
Information Technology$3,735$496$443$4,674
Fees for Services Legal-$1,114-$1,114
Total Functional Expenses$2,123,038$263,503$207,759$2,594,300

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,620,362
Total Expenses per Form 990$2,594,300
Expenses per Audited Statements$2,569,160
Expenses Not Reported on Form 990$51,202
Expenses Not Reported on Financial Statements$25,140
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$51,202
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Suds on the Riv$81,813-$16,313-
Huckin$13,200-$3,497-
Total Events$95,013-$51,202$-51,202
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$227,515
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 after receiving benchmark data from salary consultant

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

Key employee salaries are reviewed and approved by the executive director and finance committee after receiving benchmark data from salary consultant.

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
117 NORTH FIRST STREET SUITE 100, ANN ARBOR, MI 48104-1354

Signing Officer

Name
Esselman Rebecca
Title
Executive Director
Phone
7347695123
Signed
2025-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Esselman Rebecca
Formed
1964
Legal Domicile
Mi
Voting Board Members
38
Independent Board Members
38
Employees
22
Volunteers
485

Preparer

Firm
Cole Newton & Duran Cpas
Address
33762 SCHOOLCRAFT RD, LIVONIA, MI 48150
Preparer
Gretchen I Stuart 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 302,427 9,132 2,028

Form 990, Part XI, Line 9

Direct event expenses 51,202 direct event expenses -51,202

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Fiduciary funds are recorded as liabilities and consist of amounts received from other nonprofit organizations to be managed in long term intermediary fiduciary relationships. Cash received for the other nonprofit organizations and distributions paid to on behalf of these other nonprofit organizationsare recorded as increases and decreases, respectively, to the liability.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under 501(c)(3) of the internal revenue code. Contributions to the organization are deductible by the donor for federal tax purposes. In addition, the internal revenue service has determined that the organization is not a private foundation within the meaning of 509(a) of the code. The organization is no longer subject to u.s. Federal tax examinations by tax authorities for fiscal years before 2022. 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 51,202

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

Direct event expenses 51,202

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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/PersonNm37WOZNIAK LISA
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IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt29ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31EXECUTIVE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt32BOARD MEMBER
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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