Civic Intelligence

Resource Conservation and Development for Northeast Iowa Inc.

990 • Fiscal year 2018 • EIN 42-1309260

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 05, 2019

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

86th percentile

0.70x

Higher debt load relative to assets than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.46x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

69th percentile

$100,374

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

85th percentile

27%

Faster asset growth than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

9.7%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,096,999

Up $233,667 (+27%) from 2017

Net Assets

Down

$327,858

Down $40,894 (-11%) from 2017

Liabilities

Up

$769,141

Up $274,561 (+56%) from 2017

Revenue

Up

$1,666,449

Up $146,858 (+9.7%) from 2017

Expenses

Up

$1,695,521

Up $167,579 (+11%) from 2017

Net Income

Down

-$29,072

Down $20,721 (-248%) from 2017

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

2018

Assets$1,096,999
Liabilities$769,141
Net Assets$327,858

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

2018

Revenue$1,666,449
Expenses$1,695,521
Net Income-$29,072
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 5, 2019
Return Version
2017v2.3
Gross Receipts
$1,666,449
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
Accounts Receivable$240,803$552,176▲ $311,373
Savings and Temporary Cash Investments$548,042$473,746▼ $74,296
Land, Buildings, and Equipment, Net$65,650$62,281▼ $3,369
Prepaid Expenses and Deferred Charges$8,790$8,732▼ $58
Total Assets$863,332$1,096,999▲ $233,667
Other Assets Total$47$64▲ $17
Liabilities
Deferred Revenue$277,433$384,204▲ $106,771
Accounts Payable and Accrued Expenses$35,365$207,178▲ $171,813
Other Liabilities$151,782$135,895▼ $15,887
Mortgage Notes Payable Secured by Investment Property$41,822$41,864▲ $42
Total Liabilities$506,402$769,141▲ $262,739
Net Assets / Fund Balance
Unrestricted Net Assets$283,440$264,858▼ $18,582
Temporarily Rstr Net Assets$73,490$63,000▼ $10,490
Total Net Assets Fund Balance$356,930$327,858▼ $29,072
Total Liabilities and Net Assets / Fund Balance$863,332$1,096,999▲ $233,667

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,281$163,608$185,889
Land$40,000-$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lora FriestExecutive DiFT$87,006$13,368$100,374

Board Members and Trustees

NameTitle
Bill BennettChairman
Jack KnightVice Chairma
Dan ByrnesDirector
Dan CarolanDirector
Dave RoslienDirector
Dean ThompsonDirector
Don ShonkaDirector
George AldrichDirector
Harlan HickleDirector
Janell BradleyDirector
Janet McgovernDirector
Ralph KremerDirector
Randy BoedekerDirector
Ray PetersonDirector
Gerry OmmenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,491,201
Program Service Revenue
$154,245
Investment Income
$3,323
Other Revenue
$17,680
All Other Contributions
$127,393
Change in Net Assets
$-29,072

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,666,449
Total Revenue per Audited Statements
$1,666,449
Total Revenue per Form 990
$1,666,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,085,560
Salaries, Compensation, and Employee Benefits$609,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$474,106$52,520-$526,626
Other Employee Benefits$75,083$8,252-$83,335
Insurance$43,969$10,272-$54,241
All Other Expenses$19,748$14,840-$34,588
Other Expenses$13,150$1,875-$15,025
Advertising$8,724--$8,724
Conferences and Meetings$4,453$290-$4,743
Travel$4,538--$4,538
Depreciation Depletion$1,784$1,586-$3,370
Fees for Services Management$189--$189
Total Functional Expenses$1,569,862$125,659$0$1,695,521

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,695,521
Total Expenses per Audited Statements$1,695,521
Total Expenses per Form 990$1,695,521
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
Pass Thru-fiscal Agent$60,488
Leave$45,456
Payroll$21,631
Taxes$8,320
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
2019-02-05
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
16

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 2,145 agsolver nfwf 23,569 agsolver lcsa 4,951 backbone 4,602 bif byways 24,415 brownfield 78,234 byways phase iv 71,412 cfgd training 406 cmp delaware 47,335 creel 2,885 culture rcdi 493 decorah igp 2,883 drone 8,856 alliant epa 323 epa ed 26,026 gistech gis 2,215 hatchery kiosks 4,906 ibf gwsb 50 icc 2,766 idca parks 2,500 ifc cig 3,467 igta 14,497 intern 1,250 lmi 3,192 marketing tech 2,452 mckknight foundation 7,794 monarch 64,177 motor mill 12,584 multi-crop 2,433 otter pd 4,886 postville 5 star 34,012 postville reap 2,540 programs trrc 8,803 rlcm cig 15,898 sbdc 1,879 srf 2,581 swp 7,632 toolkip fmpp 98,745 tourism 7,440 training 24,579 tree supplies 18,285 troy mills 25,751 trrc 22,140 u of i 15,928 uir alliance 3,668 uir planning 72,718 uiw donations 4,911 upper iowa admin 19,378 uwr planning 58,350 wapsi admin 13,468 wccvb 15,277 web rbdg 17,600 winn infra 7,349

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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0230481
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0230481
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ACF TROUT GUIDE 2,145 AGSOLVER NFWF 23,569 AGSOLVER LCSA 4,951 BACKBONE 4,602 BIF BYWAYS 24,415 BROWNFIELD 78,234 BYWAYS PHASE IV 71,412 CFGD TRAINING 406 CMP DELAWARE 47,335 CREEL 2,885 CULTURE RCDI 493 DECORAH IGP 2,883 DRONE 8,856 ALLIANT EPA 323 EPA ED 26,026 GISTECH GIS 2,215 HATCHERY KIOSKS 4,906 IBF GWSB 50 ICC 2,766 IDCA PARKS 2,500 IFC CIG 3,467 IGTA 14,497 INTERN 1,250 LMI 3,192 MARKETING TECH 2,452 MCKKNIGHT FOUNDATION 7,794 MONARCH 64,177 MOTOR MILL 12,584 MULTI-CROP 2,433 OTTER PD 4,886 POSTVILLE 5 STAR 34,012 POSTVILLE REAP 2,540 PROGRAMS TRRC 8,803 RLCM CIG 15,898 SBDC 1,879 SRF 2,581 SWP 7,632 TOOLKIP FMPP 98,745 TOURISM 7,440 TRAINING 24,579 TREE SUPPLIES 18,285 TROY MILLS 25,751 TRRC 22,140 U OF I 15,928 UIR ALLIANCE 3,668 UIR PLANNING 72,718 UIW DONATIONS 4,911 UPPER IOWA ADMIN 19,378 UWR PLANNING 58,350 WAPSI ADMIN 13,468 WCCVB 15,277 WEB RBDG 17,600 WINN INFRA 7,349
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PASS THRU-FISCAL AGENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACF TROUT GUIDE 2,145 AGSOLVER NFWF 23,569 AGSOLVER LCSA 4,951 BACKBONE 4,602 BIF BYWAYS 24,415 BROWNFIELD 78,234 BYWAYS PHASE IV 71,412 CFGD TRAINING 406 CMP DELAWARE 47,335 CREEL 2,885 CULTURE RCDI 493 DECORAH IGP 2,883 DRONE 8,856 ALLIANT EPA 323 EPA ED 26,026 GISTECH GIS 2,215 HATCHERY KIOSKS 4,906 IBF GWSB 50 ICC 2,766 IDCA PARKS 2,500 IFC CIG 3,467 IGTA 14,497 INTERN 1,250 LMI 3,192 MARKETING TECH 2,452 MCKKNIGHT FOUNDATION 7,794 MONARCH 64,177 MOTOR MILL 12,584 MULTI-CROP 2,433 OTTER PD 4,886 POSTVILLE 5 STAR 34,012 POSTVILLE REAP 2,540 PROGRAMS TRRC 8,803 RLCM CIG 15,898 SBDC 1,879 SRF 2,581 SWP 7,632 TOOLKIP FMPP 98,745 TOURISM 7,440 TRAINING 24,579 TREE SUPPLIES 18,285 TROY MILLS 25,751 TRRC 22,140 U OF I 15,928 UIR ALLIANCE 3,668 UIR PLANNING 72,718 UIW DONATIONS 4,911 UPPER IOWA ADMIN 19,378 UWR PLANNING 58,350 WAPSI ADMIN 13,468 WCCVB 15,277 WEB RBDG 17,600 WINN INFRA 7,349
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/TravelGrp/ProgramServicesAmt04538

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