Civic Intelligence

Resource Conservation and Development for Northeast Iowa Inc.

990 • Fiscal year 2015 • EIN 42-1309260

Oct 01, 2014 to Sep 30, 2015 • Filed on May 09, 2016

PO Box 916Postville, IA 52162

(563) 864-7112

Siviq Scores

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

Liabilities / Assets

75th percentile

0.42x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

66th percentile

0.26x

Higher debt load relative to revenue than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

26th percentile

-5.6%

Higher net margin than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

61st percentile

$83,786

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

20th percentile

-5.7%

Faster asset growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

21st percentile

-11%

Faster revenue growth than 21% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$723,809

Down $43,507 (-5.7%) from 2014

Net Assets

Down

$422,282

Down $66,099 (-14%) from 2014

Liabilities

Up

$301,527

Up $22,592 (+8.1%) from 2014

Revenue

Down

$1,173,104

Down $150,904 (-11%) from 2014

Expenses

Down

$1,239,203

Down $46,249 (-3.6%) from 2014

Net Income

Down

-$66,099

Down $104,655 (-271%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $714,910Liabilities 2011: $429,109Net Assets 2011: $285,8012011Assets 2012: $597,889Liabilities 2012: $229,124Net Assets 2012: $368,7652012Assets 2013: $724,944Liabilities 2013: $275,119Net Assets 2013: $449,8252013Assets 2014: $767,316Liabilities 2014: $278,935Net Assets 2014: $488,3812014Assets 2015: $723,809Liabilities 2015: $301,527Net Assets 2015: $422,2822015Assets 2016: $992,188Liabilities 2016: $615,085Net Assets 2016: $377,1032016Assets 2017: $863,332Liabilities 2017: $494,580Net Assets 2017: $368,7522017Assets 2018: $1,096,999Liabilities 2018: $769,141Net Assets 2018: $327,8582018Assets 2019: $1,038,884Liabilities 2019: $672,217Net Assets 2019: $366,6672019Assets 2020: $1,269,021Liabilities 2020: $751,856Net Assets 2020: $517,1652020Assets 2021: $1,671,967Liabilities 2021: $997,912Net Assets 2021: $674,0552021Assets 2022: $2,404,466Liabilities 2022: $966,014Net Assets 2022: $1,438,4522022Assets 2023: $2,399,038Liabilities 2023: $787,506Net Assets 2023: $1,611,5322023Assets 2024: $2,259,575Liabilities 2024: $868,934Net Assets 2024: $1,390,6412024

Highlighted filing

2015

Assets$723,809
Liabilities$301,527
Net Assets$422,282

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $853,0122011Expenses 2012: $810,4282012Expenses 2013: $642,6542013Revenue 2014: $1,324,008Expenses 2014: $1,285,452Net Income 2014: $38,5562014Revenue 2015: $1,173,104Expenses 2015: $1,239,203Net Income 2015: -$66,0992015Revenue 2016: $1,515,743Expenses 2016: $1,560,922Net Income 2016: -$45,1792016Revenue 2017: $1,519,591Expenses 2017: $1,527,942Net Income 2017: -$8,3512017Revenue 2018: $1,666,449Expenses 2018: $1,695,521Net Income 2018: -$29,0722018Revenue 2019: $1,748,525Expenses 2019: $1,709,716Net Income 2019: $38,8092019Revenue 2020: $1,591,941Expenses 2020: $1,441,443Net Income 2020: $150,4982020Revenue 2021: $1,256,577Expenses 2021: $1,099,687Net Income 2021: $156,8902021Revenue 2022: $1,892,533Expenses 2022: $1,128,136Net Income 2022: $764,3972022Revenue 2023: $1,470,298Expenses 2023: $1,297,218Net Income 2023: $173,0802023Revenue 2024: $1,040,741Expenses 2024: $1,261,632Net Income 2024: -$220,8912024

Highlighted filing

2015

Revenue$1,173,104
Expenses$1,239,203
Net Income-$66,099
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
May 9, 2016
Return Version
2014v6.0
Gross Receipts
$1,173,104
Mission and Program Overview

Mission

Natural resources management. Our mission: to recognize opportunities and provide leadership to make our region a vibrant place-based model for the nation. The organization serves a seven-county area of northeast iowa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$513,219$366,404▼ $146,815
Accounts Receivable$146,902$245,538▲ $98,636
Land, Buildings, and Equipment, Net$55,331$61,730▲ $6,399
Other Notes and Loans Receivable, Net$42,161$39,016▼ $3,145
Prepaid Expenses and Deferred Charges$9,505$10,930▲ $1,425
Total Assets$767,316$723,809▼ $43,507
Other Assets Total$198$191▼ $7
Liabilities
Deferred Revenue$99,505$99,107▼ $398
Accounts Payable and Accrued Expenses$6,210$97,711▲ $91,501
Other Liabilities$143,220$74,709▼ $68,511
Mortgage Notes Payable Secured by Investment Property$30,000$30,000→ $0
Total Liabilities$278,935$301,527▲ $22,592
Net Assets / Fund Balance
Unrestricted Net Assets$451,415$384,075▼ $67,340
Temporarily Rstr Net Assets$36,966$38,207▲ $1,241
Total Net Assets Fund Balance$488,381$422,282▼ $66,099
Total Liabilities and Net Assets / Fund Balance$767,316$723,809▼ $43,507

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,730$148,937$170,667
Land$40,000-$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lora FriestExecutive DiFT$83,786$83,786

Board Members and Trustees

NameTitle
Bill BennettChairman
Jack KnightVice Chairma
Dan ByrnesDirector
Dan CarolanDirector
Dave RoslienDirector
Dean ThompsonDirector
Don ShonkaDirector
Gerry OmmenDirector
Harlan HickleDirector
Janet McgovernDirector
Jim ReicksDirector
Larry GibbsDirector
Linda Van DaeleDirector
Ralph KremerDirector
Vicki RowlandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,003,649
Program Service Revenue
$166,138
Investment Income
$2,627
Other Revenue
$690
All Other Contributions
$211,424
Change in Net Assets
$-66,099

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,173,104
Total Revenue per Audited Statements
$1,173,104
Total Revenue per Form 990
$1,173,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$760,030
Salaries, Compensation, and Employee Benefits$479,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$381,734$97,439-$479,173
All Other Expenses$102,408$16,417-$118,825
Other Expenses$61,617$4,452-$66,069
Insurance$34,705$16,249-$50,954
Travel$22,782$935-$23,717
Advertising$17,410$864-$18,274
Fees for Services Management$17,270--$17,270
Depreciation Depletion$286$3,990-$4,276
Conferences and Meetings$830$1,305-$2,135
Total Functional Expenses$1,000,503$238,700$0$1,239,203

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,239,203
Total Expenses per Audited Statements$1,239,203
Total Expenses per Form 990$1,239,203
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll$31,166
Pass Thru-fiscal Agent$23,486
Leave$14,393
Taxes$5,664
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
No
Management duties delegated
No

Governance Explanations

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

The executive direcctor and other management personnel will review the return. The executive director will then sign the return prior to e-filing it.

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

Board of directors, who are independent and are not compensated, review annually and adjust compensation for executive director.

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

Board of directors, who are independent and are not compensated, review annually and adjust compensation for key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available upon request. Also, financial statements will be available through the federal audit clearing house and the guide star website.

Filing and Contact Details

Filer

Filer Name
Resource Conservation and
EIN
42-1309260
Phone
5638647112
Address
PO BOX 916, POSTVILLE, IA 52162

Signing Officer

Name
Lora Friest
Title
Executive Director
Phone
5638647112
Signed
2016-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lora Friest
Formed
1987
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
15

Preparer

Firm
Hacker Nelson & Co Pc
Address
PO BOX 507, DECORAH, IA 52101
Preparer
Neil W Schraeder
Phone
5633823637
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Acf trout guide 1,926 art & history 1,001 bif byways 792 byways phase iii 27,152 cig byway 444 cig gwdc 1,832 cig kiosks 6,671 cmp dasb 9,508 cmp delaware 14,247 cmp grantwood 15,897 community inv 23,990 conservation outreach 231 creativity center 1,495 culture rcdi 10,473 cwll 0 deco 2,121 dnr planning 41,013 employee giving 5,784 fmac 6 fmpp15 28,986 freeport park 1,000 freeport trail 87,816 giotech gis 7,318 google 1,133 grassfed cig 8,619 gw-dc byways 0 gwdc byways phase iii 22,691 gypsy moth 13,599 ibf dasb 799 ibf dcsb 506 ibf rbsb 5,941 ibf gwsb 506 itg culinary 5,724 jones co 5,634 local food 0 marketing tech 0 mckknight 56,182 nisse 0 otter 136,886 prairie's edge 0 puppet 0 rbeg byway 19,886 reap byway 453 reap gwdc byway 835 rlcm cig 5,553 survey 132,862 tourism 6,046 tree supplies 55,314 troy mills 7,829 trrc 40,030 knotweed 3,755 u of i 18,698 uiw donation 4,535 wapsi watershed 4,420 wetlands 14 0 wetlands 15 21,390 winneshiek trout guide 3,956 wwll 0 turkey river 3,100 uirwt 18,042

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ACF TROUT GUIDE 1,926 ART & HISTORY 1,001 BIF BYWAYS 792 BYWAYS PHASE III 27,152 CIG BYWAY 444 CIG GWDC 1,832 CIG KIOSKS 6,671 CMP DASB 9,508 CMP DELAWARE 14,247 CMP GRANTWOOD 15,897 COMMUNITY INV 23,990 CONSERVATION OUTREACH 231 CREATIVITY CENTER 1,495 CULTURE RCDI 10,473 CWLL 0 DECO 2,121 DNR PLANNING 41,013 EMPLOYEE GIVING 5,784 FMAC 6 FMPP15 28,986 FREEPORT PARK 1,000 FREEPORT TRAIL 87,816 GIOTECH GIS 7,318 GOOGLE 1,133 GRASSFED CIG 8,619 GW-DC BYWAYS 0 GWDC BYWAYS PHASE III 22,691 GYPSY MOTH 13,599 IBF DASB 799 IBF DCSB 506 IBF RBSB 5,941 IBF GWSB 506 ITG CULINARY 5,724 JONES CO 5,634 LOCAL FOOD 0 MARKETING TECH 0 MCKKNIGHT 56,182 NISSE 0 OTTER 136,886 PRAIRIE'S EDGE 0 PUPPET 0 RBEG BYWAY 19,886 REAP BYWAY 453 REAP GWDC BYWAY 835 RLCM CIG 5,553 SURVEY 132,862 TOURISM 6,046 TREE SUPPLIES 55,314 TROY MILLS 7,829 TRRC 40,030 KNOTWEED 3,755 U OF I 18,698 UIW DONATION 4,535 WAPSI WATERSHED 4,420 WETLANDS 14 0 WETLANDS 15 21,390 WINNESHIEK TROUT GUIDE 3,956 WWLL 0 TURKEY RIVER 3,100 UIRWT 18,042
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PASS THRU-FISCAL AGENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACF TROUT GUIDE 1,926 ART & HISTORY 1,001 BIF BYWAYS 792 BYWAYS PHASE III 27,152 CIG BYWAY 444 CIG GWDC 1,832 CIG KIOSKS 6,671 CMP DASB 9,508 CMP DELAWARE 14,247 CMP GRANTWOOD 15,897 COMMUNITY INV 23,990 CONSERVATION OUTREACH 231 CREATIVITY CENTER 1,495 CULTURE RCDI 10,473 CWLL 0 DECO 2,121 DNR PLANNING 41,013 EMPLOYEE GIVING 5,784 FMAC 6 FMPP15 28,986 FREEPORT PARK 1,000 FREEPORT TRAIL 87,816 GIOTECH GIS 7,318 GOOGLE 1,133 GRASSFED CIG 8,619 GW-DC BYWAYS 0 GWDC BYWAYS PHASE III 22,691 GYPSY MOTH 13,599 IBF DASB 799 IBF DCSB 506 IBF RBSB 5,941 IBF GWSB 506 ITG CULINARY 5,724 JONES CO 5,634 LOCAL FOOD 0 MARKETING TECH 0 MCKKNIGHT 56,182 NISSE 0 OTTER 136,886 PRAIRIE'S EDGE 0 PUPPET 0 RBEG BYWAY 19,886 REAP BYWAY 453 REAP GWDC BYWAY 835 RLCM CIG 5,553 SURVEY 132,862 TOURISM 6,046 TREE SUPPLIES 55,314 TROY MILLS 7,829 TRRC 40,030 KNOTWEED 3,755 U OF I 18,698 UIW DONATION 4,535 WAPSI WATERSHED 4,420 WETLANDS 14 0 WETLANDS 15 21,390 WINNESHIEK TROUT GUIDE 3,956 WWLL 0 TURKEY RIVER 3,100 UIRWT 18,042
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECCTOR AND OTHER MANAGEMENT PERSONNEL WILL REVIEW THE RETURN. THE EXECUTIVE DIRECTOR WILL THEN SIGN THE RETURN PRIOR TO E-FILING IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS, WHO ARE INDEPENDENT AND ARE NOT COMPENSATED, REVIEW ANNUALLY AND ADJUST COMPENSATION FOR EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS, WHO ARE INDEPENDENT AND ARE NOT COMPENSATED, REVIEW ANNUALLY AND ADJUST COMPENSATION FOR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ALSO, FINANCIAL STATEMENTS WILL BE AVAILABLE THROUGH THE FEDERAL AUDIT CLEARING HOUSE AND THE GUIDE STAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalProgramServiceExpensesAmt01000503
IRS990/TotalProgramServiceRevenueAmt0166138

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.26$0.87$1.39$1.04$1.26$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.40$0.79$1.61$1.47$1.30$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.97$1.44$1.89$1.13$0.76
2021Detailed filing. Detailed filing data is available for this year.$1.67$1.00$0.67$1.26$1.10$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.75$0.52$1.59$1.44$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.04$0.67$0.37$1.75$1.71$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.77$0.33$1.67$1.70$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.49$0.37$1.52$1.53$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.62$0.38$1.52$1.56$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.30$0.42$1.17$1.24$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.28$0.49$1.32$1.29$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.28$0.45$0.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.23$0.37$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.43$0.29$0.85