Civic Intelligence

Lowlander Center Inc

990 • Fiscal year 2016 • EIN 46-4993987

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 19, 2017

106 Sandalwood DrGray, LA 70359-4611

(304) 266-2517

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$139,039

Flat from 2016

Net Assets

Down

$133,125

Down $1 (-0.0%) from 2016

Liabilities

Up

$5,914

Up $1 (+0.0%) from 2016

Revenue And Expenses

Revenue

Flat

$69,342

Flat from 2016

Expenses

Up

$120,587

Up $1 (+0.0%) from 2016

Net Income

Down

-$51,245

Down $1 (-0.0%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $328Liabilities 2014: $02014Assets 2015: $190,012Liabilities 2015: $5,642Net Assets 2015: $184,3702015Assets 2016: $139,039Liabilities 2016: $5,914Net Assets 2016: $133,1252016Assets 2016: $139,039Liabilities 2016: $5,913Net Assets 2016: $133,1262016Assets 2017: $371,394Liabilities 2017: $20,269Net Assets 2017: $351,1252017Assets 2018: $231,633Liabilities 2018: $0Net Assets 2018: $231,6332018Assets 2019: $258,951Liabilities 2019: $12,169Net Assets 2019: $246,7822019Assets 2020: $313,165Liabilities 2020: $9,191Net Assets 2020: $303,9742020Assets 2021: $620,737Liabilities 2021: $36,757Net Assets 2021: $583,9802021Assets 2022: $811,661Liabilities 2022: $135,233Net Assets 2022: $676,4282022Assets 2023: $803,756Liabilities 2023: $80,805Net Assets 2023: $722,9512023Assets 2024: $736,815Liabilities 2024: $20,346Net Assets 2024: $716,4692024

Highlighted filing

2016

Assets$139,039
Liabilities$5,914
Net Assets$133,125

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $2,640Expenses 2014: $2,400Net Income 2014: $2402014Revenue 2015: $229,012Expenses 2015: $69,724Net Income 2015: $159,2882015Revenue 2016: $69,342Expenses 2016: $120,587Net Income 2016: -$51,2452016Revenue 2016: $69,342Expenses 2016: $120,586Net Income 2016: -$51,2442016Revenue 2017: $455,581Expenses 2017: $237,581Net Income 2017: $218,0002017Revenue 2018: $78,099Expenses 2018: $197,591Net Income 2018: -$119,4922018Revenue 2019: $141,758Expenses 2019: $126,609Net Income 2019: $15,1492019Revenue 2020: $189,148Expenses 2020: $131,956Net Income 2020: $57,1922020Revenue 2021: $673,574Expenses 2021: $393,568Net Income 2021: $280,0062021Revenue 2022: $682,731Expenses 2022: $590,283Net Income 2022: $92,4482022Revenue 2023: $858,346Expenses 2023: $811,823Net Income 2023: $46,5232023Revenue 2024: $536,520Expenses 2024: $543,002Net Income 2024: -$6,4822024

Highlighted filing

2016

Revenue$69,342
Expenses$120,587
Net Income-$51,245
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 19, 2017
Return Version
2016v3.0
Gross Receipts
$69,342
Mission and Program Overview

Mission

To help create solutions to living with an ever-changing coastline and land loss while visioning a future that builds capacity and resilience for place and people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$134,813$139,039▲ $4,226
Pledges and Grants Receivable$55,199--
Total Assets$190,012$139,039▼ $50,973
Liabilities
Accounts Payable and Accrued Expenses$5,642$5,914▲ $272
Total Liabilities$5,642$5,914▲ $272
Net Assets / Fund Balance
Temporarily Rstr Net Assets$183,065--
Unrestricted Net Assets$1,305$133,125▲ $131,820
Total Net Assets Fund Balance$184,370$133,125▼ $51,245
Total Liabilities and Net Assets / Fund Balance$190,012$139,039▼ $50,973
Compensation and Service Providers

Board Members and Trustees

NameTitle
Theresa DardarPresident
Kristina J PetersonKey Personne
Louise FortmannOfficer
Shirley LaskaSecretary
Alessandra JerollemanTreasurer
Evan PonderTreasurer
Richard KrajeskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$69,342
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$69,342
Change in Net Assets
$-51,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$63,146$14,892-$78,038
Travel$25,586$2,019-$27,605
Conferences and Meetings-$7,139-$7,139
Insurance-$5,533-$5,533
Office Expenses$1,050$1,222-$2,272
Total Functional Expenses$89,782$30,805$0$120,587
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
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 2

Lowlander water works treasurer vp national business

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

The board members will review the 990 before it is filed.

Form 990, Page 6, Part VI, Line 19

Governing documents will be made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lowlander Center Inc
EIN
46-4993987
Phone
3042662517
Address
106 SANDALWOOD DR, GRAY, LA 70359-4611

Signing Officer

Name
Kristina J Peterson
Title
Key Personnel
Phone
3042662517
Signed
2017-06-19

Organization Details

Principal Officer
Kristina J Peterson
Formed
2014
Legal Domicile
La
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
30

Preparer

Firm
Joan Toups Accounting & Tax
Address
2816 BAYOU BLUE RD, HOUMA, LA 70364-4408
Preparer
Joan Toups
Phone
9858683090
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

The original tax return should of showed an allocation of 902.18 in professional services expenses to the second accomplishment - coastal communities collaboration. There were also no goverment grants. All revenue came from other contributions, gifts, and/or grants, which is now included on line 1f of part viii of 990.

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

And non. Out of these concerns a loose coalition of communities, tribes and people have formed various networks and timely coalitions to address both root causes and to build agency- capacity of communities to have voice and decision power over their lives and of the places they love so much. As one leader has said, 'we can only continue to adapt in place until there are other alternatives available and those alternatives will not be available to us unless we make it happen'. The coastal communities collaborative project supports the work of the coastal communities.

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

Agencies who work with them to learn about the businesses' awareness of the coastal storm risk, their concerns, resilience resource needs as identified by the businesses and their partner stakeholders and to create an actionable resilience plan with them that will be addressed in the second part of the project. This effort builds upon the 2011 study.

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

Idjc-dc trip- this project consisted of a trip to washington dc in order to meet with stakeholders, policy makers, and provide testimony regarding the isle de jean charles resettlement isle de jean charles resettlement- the primary aims of the project are: 1.to provide a safe resettlement for members of the isle de jean charles tribe who are descendants of the historic biloxi, chitimacha, and choctaw tribes through blood lineage and cultural heritage. 2.through careful observations of the resettlement process and outcomes to gain practical insights into the process of resettlement as an adaptation strategy that can serve as a model elsewhere and can be reproduced by coastal communities throughout the united states, a country where more than 13 million people must soon reckon with inundation due to rising seas (l.a.times, march 15, 2016).

Form 990, Part IX, Line 11G

Green house 13,000 0 0 legal fees 2,902 11,567 0 professional services 46,794 3,325 0 registration 400 0 0 venue rental 50 0 0 total 63,146 14,892 0

Financial Statement Notes

Schedule D, Page 3, Part X

Independent accountant's compilation report management is responsible for the financial statements of lowlander center, inc., which comprise the statement of financial position as of december 31, 2015 and the related statements of activities, and cash flows for the year then ended, and the related notes to the financial statements in accordance with accounting principles generally accepted in the united states of america. Compilation engagements have been performed in accordance with statements on standards for accounting and review services promulgated by the accounting and review services committee of the aicpa. No audit or review of the financial statements were required or performed, nor any procedures to verify the accuracy or completeness of the information provided by management.

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IRS990/ProgSrvcAccomActy2Grp/Desc0COASTAL COMMUNITIES COLLABORATION- THE COASTAL COMMUNITIES OF SOUTHEAST LOUISIANA ARE BAYOU COMMUNITIES AT RISK DUE TO LAND LOSS FROM INDUSTRIALIZATION, MOSTLY FROM OIL RELATED WORK, AND FROM CLIMATE CHANGE. MANY OF THE COMMUNITIES HAVE SIMILARITIES IN THAT THEY HAVE BEEN IN PLACE FOR MANY GENERATIONS AND ARE PEOPLE WHO HAVE BEEN HISTORICALLY DISPLACED, ESCAPED, SOLD OR PUSHED OUT OF OTHER REGIONS OF THE WORLD. THE BAYOU COMMUNITIES HAVE DEEP ROOTS AND KNOWLEDGE TO AND OF THE LAND, WATER AND TRADITIONS OF THEIR PLACE AND NOW THAT PLACE IS THREATENED. NEW MAPS CREATED EVERY SEVERAL MONTHS BY VARIOUS AGENCIES AND RESEARCH TEAMS ARE ONLY CONFIRMING WHAT THE PEOPLE ALREADY KNOW- THE LAND IS VANISHING FASTER THAN PLANS FOR RESTORATION OR ACTION TO ACCOMMODATE THE INHABITANTS, HUMAN AND NON. OUT OF THESE CONCERNS A LOOSE COALITION OF COMMUNITIES, TRIBES AND PEOPLE HAVE FORMED VARIOUS NETWORKS AND TIMELY COALITIONS TO ADDRESS BOTH ROOT CAUSES AND TO BUILD AGENCY- CAPACITY OF COMMUNITIES TO HAVE VOICE AND DECISION POWER OVER THEIR LIVES AND OF THE PLACES THEY LOVE SO MUCH. AS ONE LEADER HAS SAID, 'WE CAN ONLY CONTINUE TO ADAPT IN PLACE UNTIL THERE ARE OTHER ALTERNATIVES AVAILABLE AND THOSE ALTERNATIVES WILL NOT BE AVAILABLE TO US UNLESS WE MAKE IT HAPPEN'. THE COASTAL COMMUNITIES COLLABORATIVE PROJECT SUPPORTS THE WORK OF THE COASTAL COMMUNITIES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ENTERGY- IN 2011 ENTERGY CORPORATION SPONSORED A DETAILED STUDY THAT EXAMINED THE LIKELY INFRASTRUCTURE DAMAGE THAT THE GULF OF MEXICO COMMUNITIES WOULD EXPERIENCE FROM FUTURE STORMS AND ENVIRONMENTAL CHANGES INCLUDING IN LIGHT OF EXPECTED POPULATION AND INFRASTRUCTURE GROWTH. FOLLOWING THE RELEASE OF THE REPORT, A SERIES OF MEETINGS WERE HELD COAST WIDE TO BRING COMMUNITY LEADERS TOGETHER TO TALK ABOUT THE FUTURE AND THE WAYS IN WHICH THE REGION MIGHT COME TOGETHER TO ADDRESS THESE RISKS. THE LOWLANDER CENTER IS UNDERTAKING AN EFFORT FOCUSED UPON SMALL/MIDDLE SIZED BUSINESSES WHO ARE FREQUENTLY NOT AT THE FOREFRONT OF CONSIDERATION WHEN COMMUNITY RESILIENCE IS CONSIDERED. THIS EFFORT INCLUDES REACHING OUT TO SMALL/MEDIUM SIZE BUSINESSES AND THE NON PROFIT, FOR PROFIT AND GOVERNMENT AGENCIES WHO WORK WITH THEM TO LEARN ABOUT THE BUSINESSES' AWARENESS OF THE COASTAL STORM RISK, THEIR CONCERNS, RESILIENCE RESOURCE NEEDS AS IDENTIFIED BY THE BUSINESSES AND THEIR PARTNER STAKEHOLDERS AND TO CREATE AN ACTIONABLE RESILIENCE PLAN WITH THEM THAT WILL BE ADDRESSED IN THE SECOND PART OF THE PROJECT. THIS EFFORT BUILDS UPON THE 2011 STUDY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0IDJC-DC TRIP- THIS PROJECT CONSISTED OF A TRIP TO WASHINGTON DC IN ORDER TO MEET WITH STAKEHOLDERS, POLICY MAKERS, AND PROVIDE TESTIMONY REGARDING THE ISLE DE JEAN CHARLES RESETTLEMENT ISLE DE JEAN CHARLES RESETTLEMENT- THE PRIMARY AIMS OF THE PROJECT ARE: 1.TO PROVIDE A SAFE RESETTLEMENT FOR MEMBERS OF THE ISLE DE JEAN CHARLES TRIBE WHO ARE DESCENDANTS OF THE HISTORIC BILOXI, CHITIMACHA, AND CHOCTAW TRIBES THROUGH BLOOD LINEAGE AND CULTURAL HERITAGE. 2.THROUGH CAREFUL OBSERVATIONS OF THE RESETTLEMENT PROCESS AND OUTCOMES TO GAIN PRACTICAL INSIGHTS INTO THE PROCESS OF RESETTLEMENT AS AN ADAPTATION STRATEGY THAT CAN SERVE AS A MODEL ELSEWHERE AND CAN BE REPRODUCED BY COASTAL COMMUNITIES THROUGHOUT THE UNITED STATES, A COUNTRY WHERE MORE THAN 13 MILLION PEOPLE MUST SOON RECKON WITH INUNDATION DUE TO RISING SEAS (L.A.TIMES, MARCH 15, 2016).
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INDEPENDENT ACCOUNTANT'S COMPILATION REPORT MANAGEMENT IS RESPONSIBLE FOR THE FINANCIAL STATEMENTS OF LOWLANDER CENTER, INC., WHICH COMPRISE THE STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, 2015 AND THE RELATED STATEMENTS OF ACTIVITIES, AND CASH FLOWS FOR THE YEAR THEN ENDED, AND THE RELATED NOTES TO THE FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. COMPILATION ENGAGEMENTS HAVE BEEN PERFORMED IN ACCORDANCE WITH STATEMENTS ON STANDARDS FOR ACCOUNTING AND REVIEW SERVICES PROMULGATED BY THE ACCOUNTING AND REVIEW SERVICES COMMITTEE OF THE AICPA. NO AUDIT OR REVIEW OF THE FINANCIAL STATEMENTS WERE REQUIRED OR PERFORMED, NOR ANY PROCEDURES TO VERIFY THE ACCURACY OR COMPLETENESS OF THE INFORMATION PROVIDED BY MANAGEMENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORIGINAL TAX RETURN SHOULD OF SHOWED AN ALLOCATION OF 902.18 IN PROFESSIONAL SERVICES EXPENSES TO THE SECOND ACCOMPLISHMENT - COASTAL COMMUNITIES COLLABORATION. THERE WERE ALSO NO GOVERMENT GRANTS. ALL REVENUE CAME FROM OTHER CONTRIBUTIONS, GIFTS, AND/OR GRANTS, WHICH IS NOW INCLUDED ON LINE 1F OF PART VIII OF 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AND NON. OUT OF THESE CONCERNS A LOOSE COALITION OF COMMUNITIES, TRIBES AND PEOPLE HAVE FORMED VARIOUS NETWORKS AND TIMELY COALITIONS TO ADDRESS BOTH ROOT CAUSES AND TO BUILD AGENCY- CAPACITY OF COMMUNITIES TO HAVE VOICE AND DECISION POWER OVER THEIR LIVES AND OF THE PLACES THEY LOVE SO MUCH. AS ONE LEADER HAS SAID, 'WE CAN ONLY CONTINUE TO ADAPT IN PLACE UNTIL THERE ARE OTHER ALTERNATIVES AVAILABLE AND THOSE ALTERNATIVES WILL NOT BE AVAILABLE TO US UNLESS WE MAKE IT HAPPEN'. THE COASTAL COMMUNITIES COLLABORATIVE PROJECT SUPPORTS THE WORK OF THE COASTAL COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AGENCIES WHO WORK WITH THEM TO LEARN ABOUT THE BUSINESSES' AWARENESS OF THE COASTAL STORM RISK, THEIR CONCERNS, RESILIENCE RESOURCE NEEDS AS IDENTIFIED BY THE BUSINESSES AND THEIR PARTNER STAKEHOLDERS AND TO CREATE AN ACTIONABLE RESILIENCE PLAN WITH THEM THAT WILL BE ADDRESSED IN THE SECOND PART OF THE PROJECT. THIS EFFORT BUILDS UPON THE 2011 STUDY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IDJC-DC TRIP- THIS PROJECT CONSISTED OF A TRIP TO WASHINGTON DC IN ORDER TO MEET WITH STAKEHOLDERS, POLICY MAKERS, AND PROVIDE TESTIMONY REGARDING THE ISLE DE JEAN CHARLES RESETTLEMENT ISLE DE JEAN CHARLES RESETTLEMENT- THE PRIMARY AIMS OF THE PROJECT ARE: 1.TO PROVIDE A SAFE RESETTLEMENT FOR MEMBERS OF THE ISLE DE JEAN CHARLES TRIBE WHO ARE DESCENDANTS OF THE HISTORIC BILOXI, CHITIMACHA, AND CHOCTAW TRIBES THROUGH BLOOD LINEAGE AND CULTURAL HERITAGE. 2.THROUGH CAREFUL OBSERVATIONS OF THE RESETTLEMENT PROCESS AND OUTCOMES TO GAIN PRACTICAL INSIGHTS INTO THE PROCESS OF RESETTLEMENT AS AN ADAPTATION STRATEGY THAT CAN SERVE AS A MODEL ELSEWHERE AND CAN BE REPRODUCED BY COASTAL COMMUNITIES THROUGHOUT THE UNITED STATES, A COUNTRY WHERE MORE THAN 13 MILLION PEOPLE MUST SOON RECKON WITH INUNDATION DUE TO RISING SEAS (L.A.TIMES, MARCH 15, 2016).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LOWLANDER WATER WORKS TREASURER VP NATIONAL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD MEMBERS WILL REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS WILL BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GREEN HOUSE 13,000 0 0 LEGAL FEES 2,902 11,567 0 PROFESSIONAL SERVICES 46,794 3,325 0 REGISTRATION 400 0 0 VENUE RENTAL 50 0 0 TOTAL 63,146 14,892 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTINA J PETERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0KEY PERSONNEL
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOAN TOUPS ACCOUNTING & TAX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02816 BAYOU BLUE RD
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ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOAN TOUPS
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ReturnHeader/ReturnTs02017-06-19T09:00:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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