Civic Intelligence

New England Ratepayers Association

EIN 46-2177879 • 501(c)4 • Concord, NH

Profile

To advocate on behalf of ratepayers on matters that impact the cost of utilities such as water natural gas electricity and telecommunications.

PO Box 542Concord, NH 03302-0542

www.neratepayers.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.41x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2020

Net Margin

15th percentile

-39%

Higher net margin than 15% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

Down

$4,461

Down $108,137 (-96%) from 2019

Liabilities

Down

$1,825

Down $10 (-0.5%) from 2019

Net Assets

Down

$2,636

Down $108,127 (-98%) from 2019

Revenue

Up

$278,650

Up $43,650 (+19%) from 2019

Expenses

Up

$386,777

Up $142,208 (+58%) from 2019

Net Income

Down

-$108,127

Down $98,558 (-1030%) from 2019

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2013: $63,430Liabilities 2013: $2,092Net Assets 2013: $61,3382013Assets 2014: $81,202Liabilities 2014: $1,440Net Assets 2014: $79,7622014Assets 2015: $123,659Liabilities 2015: $2,213Net Assets 2015: $121,4462015Assets 2016: $169,449Liabilities 2016: $2,321Net Assets 2016: $167,1282016Assets 2017: $166,114Liabilities 2017: $1,985Net Assets 2017: $164,1292017Assets 2018: $122,174Liabilities 2018: $1,842Net Assets 2018: $120,3322018Assets 2019: $112,598Liabilities 2019: $1,835Net Assets 2019: $110,7632019Assets 2020: $4,461Liabilities 2020: $1,825Net Assets 2020: $2,6362020

Highlighted filing

2020

Assets$4,461
Liabilities$1,825
Net Assets$2,636

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2013: $217,600Expenses 2013: $156,262Net Income 2013: $61,3382013Revenue 2014: $220,000Expenses 2014: $201,576Net Income 2014: $18,4242014Revenue 2015: $240,000Expenses 2015: $198,316Net Income 2015: $41,6842015Revenue 2016: $280,500Expenses 2016: $227,818Net Income 2016: $52,6822016Revenue 2017: $260,744Expenses 2017: $263,743Net Income 2017: -$2,9992017Revenue 2018: $245,000Expenses 2018: $278,797Net Income 2018: -$33,7972018Revenue 2019: $235,000Expenses 2019: $244,569Net Income 2019: -$9,5692019Revenue 2020: $278,650Expenses 2020: $386,777Net Income 2020: -$108,1272020

Highlighted filing

2020

Revenue$278,650
Expenses$386,777
Net Income-$108,127

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$278,650
Mission and Program Overview

Mission

To advocate on behalf of ratepayers on matters that impact the cost of utilities such as water natural gas electricity and telecommunications.

Advocacy on issues important to ratepayers water electricity natural gas telecommunications

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$112,598$4,461▼ $108,137
Rtn Earn Endowment Incm Other Fnds$110,763$2,636▼ $108,127
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$112,598$4,461▼ $108,137
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,835$1,825▼ $10
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,835$1,825▼ $10
Net Assets / Fund Balance
Total Net Assets Fund Balance$110,763$2,636▼ $108,127
Total Liabilities and Net Assets / Fund Balance$112,598$4,461▼ $108,137
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marc I BrownPresidentFT$102,000$102,000
Revenue and Support

Revenue Composition

Contributions and Grants
$255,650
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$23,000
All Other Contributions
$0
Change in Net Assets
$-108,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$256,033
Salaries, Compensation, and Employee Benefits$130,744
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$0$0$0$160,224
Current Officers, Directors, Trustees, and Key Employees$0$0$0$102,000
Fees for Services Management$0$0$0$60,000
Other Employee Benefits$0$0$0$20,885
Payroll Taxes$0$0$0$7,859
Occupancy$0$0$0$5,022
Travel$0$0$0$1,809
Office Expenses$0$0$0$739
Other Expenses$0$0$0$448
Total Functional Expenses$0$0$0$386,777
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$0
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Part VI, Line 6

Non-stock corporation with non-voting members

Part VI, Line 11A

Reviewed by President and directors.

Part VI, Line 11B

Form 990 was completed by President then reviewed by bookkeeper for accuracy

Part VI, Line 19

Governing documents conflict of interest policy and financial statements were not made available to the general public during the tax year.

Filing and Contact Details

Filer

Filer Name
New England Ratepayers Association
EIN
46-2177879
In Care Of
% Marc Brown
Phone
6033694301
Address
PO BOX 542, CONCORD, NH 03302-0542

Signing Officer

Name
Marc Brown
Title
President
Signed
2021-11-15
Discuss with paid preparer
No

Organization Details

Formed
2013
Legal Domicile
De
Voting Board Members
1
Independent Board Members
0
Employees
1
Volunteers
0
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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/OtherRevenueMiscGrp/TotalRevenueColumnAmt023000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt023000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
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IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt07859
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Marc Brown
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt00
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0235000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0114597
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-9569
IRS990/PYSalariesCompEmpBnftPaidAmt0129972
IRS990/PYTotalExpensesAmt0244569
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0235000
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-108127
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false

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