Civic Intelligence

Upper White River Basin Foundation Inc.

990 • Fiscal year 2020 • EIN 43-1942991

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 636 11 Oak DriveKimberling City, MO 65686

(417) 739-5001

Siviq Scores

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

Liabilities / Assets

36th percentile

0.03x

Higher debt load relative to assets than 36% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.16x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

38th percentile

0.2%

Higher net margin than 38% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$124,425

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

37th percentile

1.5%

Faster asset growth than 37% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

29th percentile

-13%

Faster revenue growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,723,981

Up $39,851 (+1.5%) from 2019

Net Assets

Up

$2,629,803

Up $82,762 (+3.2%) from 2019

Liabilities

Down

$94,178

Down $42,911 (-31%) from 2019

Revenue

Down

$579,813

Down $89,812 (-13%) from 2019

Expenses

Up

$578,837

Up $20,780 (+3.7%) from 2019

Net Income

Down

$976

Down $110,592 (-99%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,412,716Liabilities 2011: $189Net Assets 2011: $1,412,5272011Assets 2012: $1,716,650Liabilities 2012: $189Net Assets 2012: $1,716,4612012Assets 2013: $2,001,982Liabilities 2013: $189Net Assets 2013: $2,001,7932013Assets 2014: $2,338,840Liabilities 2014: $0Net Assets 2014: $2,338,8402014Assets 2015: $2,135,905Liabilities 2015: $8,097Net Assets 2015: $2,127,8082015Assets 2016: $2,248,044Liabilities 2016: $7,331Net Assets 2016: $2,240,7132016Assets 2017: $2,379,104Liabilities 2017: $745Net Assets 2017: $2,378,3592017Assets 2018: $2,582,843Liabilities 2018: $151,040Net Assets 2018: $2,431,8032018Assets 2019: $2,684,130Liabilities 2019: $137,089Net Assets 2019: $2,547,0412019Assets 2020: $2,723,981Liabilities 2020: $94,178Net Assets 2020: $2,629,8032020Assets 2021: $2,734,035Liabilities 2021: $37,909Net Assets 2021: $2,696,1262021Assets 2022: $2,727,422Liabilities 2022: $21,819Net Assets 2022: $2,705,6032022Assets 2023: $3,007,158Liabilities 2023: $34,136Net Assets 2023: $2,973,0222023Assets 2024: $3,094,960Liabilities 2024: $93,206Net Assets 2024: $3,001,7542024

Highlighted filing

2020

Assets$2,723,981
Liabilities$94,178
Net Assets$2,629,803

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $414,004Expenses 2011: $296,790Net Income 2011: $117,2142011Expenses 2012: $416,8992012Revenue 2013: $592,215Expenses 2013: $445,247Net Income 2013: $146,9682013Revenue 2014: $861,422Expenses 2014: $528,259Net Income 2014: $333,1632014Revenue 2015: $466,530Expenses 2015: $598,829Net Income 2015: -$132,2992015Revenue 2016: $974,779Expenses 2016: $885,356Net Income 2016: $89,4232016Revenue 2017: $748,403Expenses 2017: $721,365Net Income 2017: $27,0382017Revenue 2018: $770,620Expenses 2018: $628,343Net Income 2018: $142,2772018Revenue 2019: $669,625Expenses 2019: $558,057Net Income 2019: $111,5682019Revenue 2020: $579,813Expenses 2020: $578,837Net Income 2020: $9762020Revenue 2021: $655,559Expenses 2021: $621,283Net Income 2021: $34,2762021Revenue 2022: $1,053,789Expenses 2022: $876,247Net Income 2022: $177,5422022Revenue 2023: $1,383,708Expenses 2023: $1,211,404Net Income 2023: $172,3042023Revenue 2024: $1,498,628Expenses 2024: $1,565,770Net Income 2024: -$67,1422024

Highlighted filing

2020

Revenue$579,813
Expenses$578,837
Net Income$976
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$596,804
Mission and Program Overview

Mission

To promote water quality in the upper white river basin watershed thorough bi-state collaboration on research, public policy and action projects in arkansas and missouri

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$972,042$1,014,755▲ $42,713
Other Notes and Loans Receivable, Net$520,000$520,000→ $0
Land, Buildings, and Equipment, Net$484,612$473,047▼ $11,565
Accounts Receivable$332,634$288,444▼ $44,190
Savings and Temporary Cash Investments$202,242$245,528▲ $43,286
Cash and Non-Interest-Bearing Accounts$172,600$151,695▼ $20,905
Pledges and Grants Receivable-$30,000-
Prepaid Expenses and Deferred Charges-$512-
Total Assets$2,684,130$2,723,981▲ $39,851
Liabilities
Unsecured Notes Loans Payable$122,437$85,495▼ $36,942
Accounts Payable and Accrued Expenses$14,652$8,683▼ $5,969
Total Liabilities$137,089$94,178▼ $42,911
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,719,628$1,802,390▲ $82,762
Net Assets With Donor Restrictions$827,413$827,413→ $0
Total Net Assets Fund Balance$2,547,041$2,629,803▲ $82,762
Total Liabilities and Net Assets / Fund Balance$2,684,130$2,723,981▲ $39,851

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$378,378$26,124$404,502
Land$54,914-$54,914
Leasehold Improvements$27,098$7,381$34,479
Equipment$11,240$12,053$23,293
Other Land Buildings$1,417$83$1,500
Other Securities$1,014,755--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$972,042-▲ $88,609$36,942$1,014,755
2019$871,444-▲ $137,560$27,563$972,042
2018$1,083,924-▼ $55,206$147,663$871,444
2017$956,663-▲ $137,643-$1,083,925
2016$1,262,860$278▲ $42,980$340,000$956,663
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David CasalettoPresidentPT$43,269$81,156$124,425

Board Members and Trustees

NameTitle
Rob JohnsBoard Chairm
Patrick CoxVice-chairma
Eric AlmsTrustee
Heather ThomasTrustee
John TwittyTrustee
Kevin IgliTrustee
Peter HerschendTrustee
TIM O'REILLYTrustee
Tim MaupinTrustee
Martin MacdonaldSecretary
Lane CriderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$318,780
Program Service Revenue
$201,716
Investment Income
$59,317
Other Revenue
$0
All Other Contributions
$215,742
Change in Net Assets
$976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$425,765
Other Expenses$153,072
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$235,617$78,540-$314,157
Current Officers, Directors, Trustees, and Key Employees$32,452$10,817-$43,269
Other Employee Benefits$31,699$10,566-$42,265
Payroll Taxes$19,555$6,519-$26,074
Depreciation Depletion$11,895$3,965-$15,860
Office Expenses$10,516$3,505-$14,021
Fees for Service Investment Mgmnt Fees-$8,954-$8,954
Travel$4,132$1,377-$5,509
Interest$2,886$962-$3,848
Information Technology$2,582$861-$3,443
Other Expenses$1,260$418-$1,678
Insurance$1,133$378-$1,511
Advertising$731$244-$975
Fees for Services Accounting$673$224-$897
Fees for Services Other$626$209-$835
Fees for Services Legal$169$56-$225
Total Functional Expenses$451,242$127,595$0$578,837
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
See Explanation in Part VOff/board MembLoan to Related OrgNo$520,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
No
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 initial review of the 990 is performed by the president. After his approval, the return is provided to the board of trustees.

Form 990, Page 6, Part VI, Line 12C

Board members annually sign affirmations of compliance with the organization's conflict of interest policies. Interested pesons: any director, principal officer, member of a committee with governing board delegated power, or a person with a financial interest. Interested persons must disclose the existence of a possible conflict of interest. Once disclosed, the board reviews the situation and determines if a conflict exists. The board will vote to accept or reject the transaction with the interested person. The interested person is not allowed to vote.

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

Compensation of the organization's president is reviewed using comparative salaries and compensation information and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Upper White River Basin Foundation
EIN
43-1942991
Phone
4177395001
Address
PO BOX 636 11 OAK DRIVE, KIMBERLING CITY, MO 65686
Doing Business As
Ozarks Water Watch

Signing Officer

Name
David Casaletto
Title
President
Phone
4177395001
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Casaletto
Formed
2001
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
10
Volunteers
11

Preparer

Firm
Kpm Cpas Pc
Address
1445 E REPUBLIC RD, SPRINGFIELD, MO 65804
Preparer
Barbara J Houser CPA
Phone
4178824300
Supplemental Narrative

Additional Explanations

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

The foundation publishes an email newsletter distributed to over 2,500 subscribers dealing with water quality issues in the upper white river basin watershed. In addition, the foundation's website and social media presence provides access to water quality information for the general public, regulators, and elected officials. Ozarks water watch continues an outreach initiative that has 3 objectives: 1. Provide support to other water quality groups; 2. Sponsor other water quality groups events such as cleanups and public education; 3. Provide water quality information to the public. The foundation continues to support public policy which promotes and protects water quality in the ozarks region. Although the foundation does not engage in lobbying activity, staff keep up to date on both legislative and regulatory issues and offers both opinion and recommendations to policy makers. The foundation stays abreast of the discussions between arkansas and missouri pursuant to the bi-state agreement which the foundation facilitated during 2008. The foundation administers annual shoreline cleanups on table rock lake, lake taneycomo, and bull shoals and assists with numerous other cleanup and environmental events. Over 2,000 volunteers participate in these events removing tons of trash and debris from the shoreline and protect our environment. In partnership with ozarks environmental and water resources institute (oweri), the foundation formed and facilitates an advisory committee to share information and input to guide the watershed management planning, nonpoint modeling, and demonstration project for lake taneycomo - white river watershed writing process. The foundation facilitates stakeholder meetings that include, but is not limited to, the foundation staff, oweri staff, missouri department of conservation staff, officials and/or staff from all cities along lake taneycomo, dam operators, and other community leader and members. The goal of this project is to develop a 9-element watershed-based plan for the lake taneycomo-white river watershed, as well as implement two demonstration projects within the watershed. The foundation will keep local stakeholders informed of the plan writing process and garner input and buy-in with the plan and demonstration projects. The foundation will also tour the demonstration projects during the process to provide information to stakeholders of project progress.

Form 990, Part XI, Line 9

Ppa-modified cash adjustment -688

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The foundation's endowment consists of funds established to enhance and further the mission of the foundation. Its endowment consists of donor- restricted endowment funds and funds designated by the board of directors to function as endowments.

Schedule D, Page 3, Part X

The foundation has analyzed tax positions taken and concluded that as of december 31, 2020, there are no uncertain positions taken, or expected to be taken, that would require disclosure in the financial statements. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The foundation does not believe it likely that changes will occur within the next fiscal year that will have a material impact on the financial statements.

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IRS990/MissionDesc0TO PROMOTE WATER QUALITY IN THE UPPER WHITE RIVER BASIN WATERSHED THOROUGH BI-STATE COLLABORATION ON RESEARCH, PUBLIC POLICY AND ACTION PROJECTS IN ARKANSAS AND MISSOURI
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN PARTNERSHIP WITH THE MO DEPARTMENT OF NATURAL RESOURCES, THE MO DEPARTMENT OF NATURAL RESOURCES STATE REVOLVING FUND GRANT HELPS PROPERTY OWNERS WITH THE COST TO REMEDIATE THEIR FAILING SEPTIC SYSTEM. THE PROJECT NOW PROVIDES UP TO 30,000 PER SITE TO PROPERTY OWNERS WITH UP TO A 100% COST SHARE TO REPAIR OR REPLACE FAILING SEPTIC SYSTEMS THAT ARE NOW POLLUTING OUR WATERS. COMPLETED IN JULY OF 2020, THIS PROJECT REPLACED OR REPAIRED A TOTAL OF 309 FAILING SEPTIC SYSTEMS IN THE UPPER WHITE RIVER BASIN WATERSHED IN MISSOURI.
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IRS990/ProgSrvcAccomActy3Grp/Desc0AS OF DECEMBER 1, 2020, THE FOUNDATION ENTERED INTO A GRANT AGREEMENT WITH THE ARKANSAS NATURAL RESOURCES COMMISSION TO ESTABLISH A SEPTIC TANK REMEDIATION PROGRAM FOR CONTINUED PROTECTION OF THE UPPER WHITE RIVER/BEAVER LAKE WATERSHED IN ARKANSAS. THE FOUNDATION IS TO RECEIVE AN AMOUNT UP TO 254,000 FROM THE WATER DEVELOPMENT FUND FOR THE ADMINISTRATION OF A 1,000,000 CONSTRUCTION GRANT FROM THE CLEAN WATER STATE REVOLVING FUND FOR A THREE-YEAR PROJECT PERIOD. IN 2021, THIS SRF SEPTIC REMEDIATION PROJECT WILL BEGIN THE HOMEOWNER APPLICATION PROCESS TO BEGIN CONSTRUCTION REPLACING/REPAIRING FAILING SEPTIC SYSTEMS IN THE BEAVER LAKE WATERSHED IN NORTHWEST ARKANSAS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE FOUNDATION PUBLISHES AN EMAIL NEWSLETTER DISTRIBUTED TO OVER 2,500 SUBSCRIBERS DEALING WITH WATER QUALITY ISSUES IN THE UPPER WHITE RIVER BASIN WATERSHED. IN ADDITION, THE FOUNDATION'S WEBSITE AND SOCIAL MEDIA PRESENCE PROVIDES ACCESS TO WATER QUALITY INFORMATION FOR THE GENERAL PUBLIC, REGULATORS, AND ELECTED OFFICIALS. OZARKS WATER WATCH CONTINUES AN OUTREACH INITIATIVE THAT HAS 3 OBJECTIVES: 1. PROVIDE SUPPORT TO OTHER WATER QUALITY GROUPS; 2. SPONSOR OTHER WATER QUALITY GROUPS EVENTS SUCH AS CLEANUPS AND PUBLIC EDUCATION; 3. PROVIDE WATER QUALITY INFORMATION TO THE PUBLIC. THE FOUNDATION CONTINUES TO SUPPORT PUBLIC POLICY WHICH PROMOTES AND PROTECTS WATER QUALITY IN THE OZARKS REGION. ALTHOUGH THE FOUNDATION DOES NOT ENGAGE IN LOBBYING ACTIVITY, STAFF KEEP UP TO DATE ON BOTH LEGISLATIVE AND REGULATORY ISSUES AND OFFERS BOTH OPINION AND RECOMMENDATIONS TO POLICY MAKERS. THE FOUNDATION STAYS ABREAST OF THE DISCUSSIONS BETWEEN ARKANSAS AND MISSOURI PURSUANT TO THE BI-STATE AGREEMENT WHICH THE FOUNDATION FACILITATED DURING 2008. THE FOUNDATION ADMINISTERS ANNUAL SHORELINE CLEANUPS ON TABLE ROCK LAKE, LAKE TANEYCOMO, AND BULL SHOALS AND ASSISTS WITH NUMEROUS OTHER CLEANUP AND ENVIRONMENTAL EVENTS. OVER 2,000 VOLUNTEERS PARTICIPATE IN THESE EVENTS REMOVING TONS OF TRASH AND DEBRIS FROM THE SHORELINE AND PROTECT OUR ENVIRONMENT. IN PARTNERSHIP WITH OZARKS ENVIRONMENTAL AND WATER RESOURCES INSTITUTE (OWERI), THE FOUNDATION FORMED AND FACILITATES AN ADVISORY COMMITTEE TO SHARE INFORMATION AND INPUT TO GUIDE THE WATERSHED MANAGEMENT PLANNING, NONPOINT MODELING, AND DEMONSTRATION PROJECT FOR LAKE TANEYCOMO - WHITE RIVER WATERSHED WRITING PROCESS. THE FOUNDATION FACILITATES STAKEHOLDER MEETINGS THAT INCLUDE, BUT IS NOT LIMITED TO, THE FOUNDATION STAFF, OWERI STAFF, MISSOURI DEPARTMENT OF CONSERVATION STAFF, OFFICIALS AND/OR STAFF FROM ALL CITIES ALONG LAKE TANEYCOMO, DAM OPERATORS, AND OTHER COMMUNITY LEADER AND MEMBERS. THE GOAL OF THIS PROJECT IS TO DEVELOP A 9-ELEMENT WATERSHED-BASED PLAN FOR THE LAKE TANEYCOMO-WHITE RIVER WATERSHED, AS WELL AS IMPLEMENT TWO DEMONSTRATION PROJECTS WITHIN THE WATERSHED. THE FOUNDATION WILL KEEP LOCAL STAKEHOLDERS INFORMED OF THE PLAN WRITING PROCESS AND GARNER INPUT AND BUY-IN WITH THE PLAN AND DEMONSTRATION PROJECTS. THE FOUNDATION WILL ALSO TOUR THE DEMONSTRATION PROJECTS DURING THE PROCESS TO PROVIDE INFORMATION TO STAKEHOLDERS OF PROJECT PROGRESS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.09$0.09$3.00$1.50$1.57$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.01$0.03$2.97$1.38$1.21$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.73$0.02$2.71$1.05$0.88$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.73$0.04$2.70$0.66$0.62$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.72$0.09$2.63$0.58$0.58$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.68$0.14$2.55$0.67$0.56$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.58$0.15$2.43$0.77$0.63$0.14
2017Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$0.75$0.72$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.25$0.01$2.24$0.97$0.89$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.14$0.01$2.13$0.47$0.60$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$0.86$0.53$0.33
2013Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$0.59$0.45$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$0.42
2011Summary only. Only limited summary data is available for this year.$1.41$0.00$1.41$0.41$0.30$0.12