Civic Intelligence

American Rivers Conference Inc.

990 • Fiscal year 2022 • EIN 39-1903828

Jun 01, 2021 to May 31, 2022 • Filed on Apr 19, 2023

305 2nd Street SE 320Cedar Rapids, IA 52401

(319) 849-8078

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.14x

Higher debt load relative to assets than 82% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

59th percentile

10%

Higher net margin than 59% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$98,156

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

30th percentile

-11%

Faster asset growth than 30% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

51st percentile

11%

Faster revenue growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$181,247

Down $22,598 (-11%) from 2021

Net Assets

Up

$155,757

Up $50,411 (+48%) from 2021

Liabilities

Down

$25,490

Down $73,009 (-74%) from 2021

Revenue

Up

$490,370

Up $47,071 (+11%) from 2021

Expenses

Up

$439,959

Up $52,068 (+13%) from 2021

Net Income

Down

$50,411

Down $4,997 (-9.0%) from 2021

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $115,051Liabilities 2010: $3,569Net Assets 2010: $111,4822010Assets 2011: $111,978Liabilities 2011: $4,224Net Assets 2011: $107,7542011Assets 2012: $111,889Liabilities 2012: $8,262Net Assets 2012: $103,6272012Assets 2013: $90,328Liabilities 2013: $4,606Net Assets 2013: $85,7222013Assets 2014: $81,739Liabilities 2014: $5,084Net Assets 2014: $76,6552014Assets 2015: $85,107Liabilities 2015: $5,339Net Assets 2015: $79,7682015Assets 2016: $73,120Liabilities 2016: $7,032Net Assets 2016: $66,0882016Assets 2017: $85,221Liabilities 2017: $5,854Net Assets 2017: $79,3672017Assets 2018: $72,243Liabilities 2018: $8,817Net Assets 2018: $63,4262018Assets 2019: $47,755Liabilities 2019: $5,972Net Assets 2019: $41,7832019Assets 2020: $94,854Liabilities 2020: $44,916Net Assets 2020: $49,9382020Assets 2021: $203,845Liabilities 2021: $98,499Net Assets 2021: $105,3462021Assets 2022: $181,247Liabilities 2022: $25,490Net Assets 2022: $155,7572022Assets 2023: $152,778Liabilities 2023: $47,493Net Assets 2023: $105,2852023Assets 2024: $282,304Liabilities 2024: $53,664Net Assets 2024: $228,6402024Assets 2025: $214,656Liabilities 2025: $14,056Net Assets 2025: $200,6002025

Highlighted filing

2022

Assets$181,247
Liabilities$25,490
Net Assets$155,757

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $245,864Expenses 2010: $248,245Net Income 2010: -$2,3812010Expenses 2011: $259,8922011Expenses 2012: $263,0902012Revenue 2013: $255,927Expenses 2013: $273,832Net Income 2013: -$17,9052013Revenue 2014: $274,350Expenses 2014: $283,417Net Income 2014: -$9,0672014Revenue 2015: $280,739Expenses 2015: $277,626Net Income 2015: $3,1132015Revenue 2016: $274,760Expenses 2016: $288,440Net Income 2016: -$13,6802016Revenue 2017: $315,663Expenses 2017: $302,384Net Income 2017: $13,2792017Revenue 2018: $317,213Expenses 2018: $333,154Net Income 2018: -$15,9412018Revenue 2019: $327,706Expenses 2019: $349,349Net Income 2019: -$21,6432019Revenue 2020: $540,247Expenses 2020: $532,092Net Income 2020: $8,1552020Revenue 2021: $443,299Expenses 2021: $387,891Net Income 2021: $55,4082021Revenue 2022: $490,370Expenses 2022: $439,959Net Income 2022: $50,4112022Revenue 2023: $449,547Expenses 2023: $500,019Net Income 2023: -$50,4722023Revenue 2024: $583,725Expenses 2024: $461,578Net Income 2024: $122,1472024Revenue 2025: $469,760Expenses 2025: $497,800Net Income 2025: -$28,0402025

Highlighted filing

2022

Revenue$490,370
Expenses$439,959
Net Income$50,411
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 19, 2023
Return Version
2021v4.1
Gross Receipts
$490,370
Mission and Program Overview

Mission

Promote student development

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$40,976$89,167▲ $48,191
Cash and Non-Interest-Bearing Accounts$93,256$84,700▼ $8,556
Accounts Receivable$69,613$7,380▼ $62,233
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$203,845$181,247▼ $22,598
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$80,000--
Accounts Payable and Accrued Expenses$18,499$25,490▲ $6,991
Total Liabilities$98,499$25,490▼ $73,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$105,346$155,757▲ $50,411
Total Net Assets Fund Balance$105,346$155,757▲ $50,411
Total Liabilities and Net Assets / Fund Balance$203,845$181,247▼ $22,598

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$18,394$18,394
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dan HammesCommissionerFT$98,156$98,156

Board Members and Trustees

NameTitle
Darrin GoodPresidents Coun
John BarzFar Council
Revenue and Support

Revenue Composition

Contributions and Grants
$204,795
Program Service Revenue
$285,533
Investment Income
$42
Other Revenue
$0
All Other Contributions
$204,795
Change in Net Assets
$50,411

Audited Revenue Reconciliation

Revenue per Audited Statements
$490,370
Total Revenue per Audited Statements
$490,370
Total Revenue per Form 990
$490,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$250,253
Salaries, Compensation, and Employee Benefits$189,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$78,525$19,631-$98,156
Other Salaries and Wages$52,210$13,053-$65,263
All Other Expenses$49,987$1,481-$51,468
Other Expenses$25,190--$25,190
Fees for Services Accounting-$17,981-$17,981
Other Employee Benefits$11,075$2,769-$13,844
Travel$11,023$2,756-$13,779
Payroll Taxes$9,954$2,489-$12,443
Occupancy$6,670$1,667-$8,337
Insurance$1,415$354-$1,769
Interest$680$170-$850
Office Expenses$96$24-$120
Total Functional Expenses$377,584$62,375$0$439,959

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$439,959
Total Expenses per Audited Statements$439,959
Total Expenses per Form 990$439,959
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
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
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

REVIEWED BY COMMISSIONER

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

These items are provided upon request, none are available through the organization's website.

Filing and Contact Details

Filer

Filer Name
American Rivers Conference
EIN
39-1903828
Phone
3198498078
Address
305 2ND STREET SE 320, CEDAR RAPIDS, IA 52401

Signing Officer

Name
Dan Hammes
Title
Commissioner
Signed
2023-04-19
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Ia
Voting Board Members
3
Independent Board Members
3
Employees
4

Preparer

Firm
Sargent & Fortmann LLP
Address
506 1st Avenue S Suite B, Mt Vernon, IA 52314
Preparer
Mark Sargent
Phone
3198956295
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BB OFFICIATING : Column (A) - Total = $4000; Column (B) - Program Services = $4000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES: Column (A) - Total = $1500; Column (B) - Program Services = $1200; Column (C) - Management & General = $300; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $650; Column (B) - Program Services = $520; Column (C) - Management & General = $130; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

NCAA GRANT-TIER 4: Column (A) - Total = $3253; Column (B) - Program Services = $3253; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OFFICIAL ASSIGNOR FEES: Column (A) - Total = $21124; Column (B) - Program Services = $21124; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PARKING: Column (A) - Total = $1800; Column (B) - Program Services = $1440; Column (C) - Management & General = $360; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PAYROLL PROCESSING FEES: Column (A) - Total = $78; Column (B) - Program Services = $62; Column (C) - Management & General = $16; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $373; Column (B) - Program Services = $298; Column (C) - Management & General = $75; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROFESSIONAL DEVELOPMENT: Column (A) - Total = $3000; Column (B) - Program Services = $2400; Column (C) - Management & General = $600; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SAAC TIER ONE : Column (A) - Total = $15690; Column (B) - Program Services = $15690; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0434770
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0525851
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0317149
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02095689
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0115
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt064
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0568
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomePYPct00.00030
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt022578
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct00.98810
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IRS990ScheduleA/Total509Grp/TotalAmt02095689
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0443299
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0540247
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0327706
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0317213
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02118835
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018394
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018394
IRS990ScheduleD/ExpensesSubtotalAmt0439959
IRS990ScheduleD/RevenueSubtotalAmt0490370
IRS990ScheduleD/TotalExpensesPerForm990Amt0439959
IRS990ScheduleD/TotalRevenuePerForm990Amt0490370
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0490370
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0439959
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY COMMISSIONER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE ITEMS ARE PROVIDED UPON REQUEST, NONE ARE AVAILABLE THROUGH THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BB OFFICIATING : Column (A) - Total = $4000; Column (B) - Program Services = $4000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES: Column (A) - Total = $1500; Column (B) - Program Services = $1200; Column (C) - Management & General = $300; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISCELLANEOUS: Column (A) - Total = $650; Column (B) - Program Services = $520; Column (C) - Management & General = $130; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NCAA GRANT-TIER 4: Column (A) - Total = $3253; Column (B) - Program Services = $3253; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICIAL ASSIGNOR FEES: Column (A) - Total = $21124; Column (B) - Program Services = $21124; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PARKING: Column (A) - Total = $1800; Column (B) - Program Services = $1440; Column (C) - Management & General = $360; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PAYROLL PROCESSING FEES: Column (A) - Total = $78; Column (B) - Program Services = $62; Column (C) - Management & General = $16; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Postage and Shipping: Column (A) - Total = $373; Column (B) - Program Services = $298; Column (C) - Management & General = $75; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PROFESSIONAL DEVELOPMENT: Column (A) - Total = $3000; Column (B) - Program Services = $2400; Column (C) - Management & General = $600; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SAAC TIER ONE : Column (A) - Total = $15690; Column (B) - Program Services = $15690; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0377584
IRS990/TotalFunctionalExpensesGrp/TotalAmt0439959
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IRS990/TotalLiabilitiesEOYAmt025490
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IRS990/TotalProgramServiceRevenueAmt0285533
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181247
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IRS990/TravelGrp/TotalAmt013779
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.14$2.01$4.70$4.98$0.28
2024Detailed filing. Detailed filing data is available for this year.$2.82$0.54$2.29$5.84$4.62$1.22
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.47$1.05$4.50$5.00$0.50
2022Detailed filing. Detailed filing data is available for this year.$1.81$0.25$1.56$4.90$4.40$0.50
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.98$1.05$4.43$3.88$0.55
2020Summary only. Only limited summary data is available for this year.$0.95$0.45$0.50$5.40$5.32$0.08
2019Summary only. Only limited summary data is available for this year.$0.48$0.06$0.42$3.28$3.49$0.22
2018Summary only. Only limited summary data is available for this year.$0.72$0.09$0.63$3.17$3.33$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.06$0.79$3.16$3.02$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.07$0.66$2.75$2.88$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.05$0.80$2.81$2.78$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.05$0.77$2.74$2.83$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.05$0.86$2.56$2.74$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.08$1.04$2.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.04$1.08$2.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.04$1.11$2.46$2.48$0.02