Civic Intelligence

Wafwa Species Restoration Foundation

990 • Fiscal year 2016 • EIN 46-5570304

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 03, 2017

2700 W Airport WayBoise, ID 83705

(208) 331-9431

Siviq Scores

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

Liabilities / Assets

15th percentile

0.01x

Higher debt load relative to assets than 15% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.03x

Higher debt load relative to revenue than 14% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Net Margin

95th percentile

69%

Higher net margin than 95% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

20th percentile

$129,819

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2016 filings • $50M-$100M nonprofits • Source year 2016

Asset Growth

93rd percentile

29%

Faster asset growth than 93% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

7th percentile

-43%

Faster revenue growth than 7% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Annualized from 2015 to 2016

Assets

Up

$55,123,265

Up $12,419,294 (+29%) from 2015

Net Assets

Up

$54,583,446

Up $12,540,200 (+30%) from 2015

Liabilities

Down

$539,819

Down $120,906 (-18%) from 2015

Revenue

Down

$17,597,628

Down $13,084,406 (-43%) from 2015

Expenses

Up

$5,523,323

Up $1,987,243 (+56%) from 2015

Net Income

Down

$12,074,305

Down $15,071,649 (-56%) from 2015

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2014: $15,479,552Liabilities 2014: $7,512Net Assets 2014: $15,472,0402014Assets 2015: $42,703,971Liabilities 2015: $660,725Net Assets 2015: $42,043,2462015Assets 2016: $55,123,265Liabilities 2016: $539,819Net Assets 2016: $54,583,4462016Assets 2017: $54,314,329Liabilities 2017: $330,361Net Assets 2017: $53,983,9682017Assets 2018: $52,462,610Liabilities 2018: $323,719Net Assets 2018: $52,138,8912018Assets 2019: $51,066,968Liabilities 2019: $137,595Net Assets 2019: $50,929,3732019Assets 2020: $48,409,315Liabilities 2020: $242,658Net Assets 2020: $48,166,6572020Assets 2021: $53,944,547Liabilities 2021: $229,796Net Assets 2021: $53,714,7512021Assets 2022: $44,688,372Liabilities 2022: $317,711Net Assets 2022: $44,370,6612022Assets 2023: $45,748,383Liabilities 2023: $16,940Net Assets 2023: $45,731,4432023Assets 2024: $48,603,839Liabilities 2024: $175,384Net Assets 2024: $48,428,4552024

Highlighted filing

2016

Assets$55,123,265
Liabilities$539,819
Net Assets$54,583,446

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2014: $16,126,335Expenses 2014: $654,295Net Income 2014: $15,472,0402014Revenue 2015: $30,682,034Expenses 2015: $3,536,080Net Income 2015: $27,145,9542015Revenue 2016: $17,597,628Expenses 2016: $5,523,323Net Income 2016: $12,074,3052016Revenue 2017: $3,070,243Expenses 2017: $6,142,340Net Income 2017: -$3,072,0972017Revenue 2018: $4,935,343Expenses 2018: $5,305,620Net Income 2018: -$370,2772018Revenue 2019: $3,157,966Expenses 2019: $4,126,487Net Income 2019: -$968,5212019Revenue 2020: $2,509,250Expenses 2020: $3,608,838Net Income 2020: -$1,099,5882020Revenue 2021: $5,338,075Expenses 2021: $3,492,273Net Income 2021: $1,845,8022021Revenue 2022: $1,285,884Expenses 2022: $3,202,208Net Income 2022: -$1,916,3242022Revenue 2023: -$340,043Expenses 2023: $1,383,048Net Income 2023: -$1,723,0912023Revenue 2024: $1,257,238Expenses 2024: $1,441,062Net Income 2024: -$183,8242024

Highlighted filing

2016

Revenue$17,597,628
Expenses$5,523,323
Net Income$12,074,305
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 3, 2017
Return Version
2015v3.0
Gross Receipts
$30,625,686
Mission and Program Overview

Mission

To provide assistance to western association of fish and wildlife agencies (wafwa), the member states and fish wildlife agencies of wafwa, and othe rnatural resources support entities for a wide range of conservation projects and programs.

To provide assistance to western conservation of fish and wildlife agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$36,923,769$40,090,066▲ $3,166,297
Land, Buildings, and Equipment, Net$54,957$9,761,602▲ $9,706,645
Savings and Temporary Cash Investments$2,805,454$4,036,000▲ $1,230,546
Accounts Receivable$2,919,581$975,557▼ $1,944,024
Other Notes and Loans Receivable, Net-$259,830-
Total Assets$42,703,971$55,123,265▲ $12,419,294
Other Assets Total$210$210→ $0
Liabilities
Accounts Payable and Accrued Expenses$660,725$464,351▼ $196,374
Other Liabilities$0$75,468▲ $75,468
Total Liabilities$660,725$539,819▼ $120,906
Net Assets / Fund Balance
Temporarily Rstr Net Assets$42,043,246$54,583,446▲ $12,540,200
Total Net Assets Fund Balance$42,043,246$54,583,446▲ $12,540,200
Total Liabilities and Net Assets / Fund Balance$42,703,971$55,123,265▲ $12,419,294

Asset Categories

AssetBook ValueDepreciationBasis
Land$9,250,000-$9,250,000
Equipment$511,602$36,506$548,108
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deb VondeburTreasurer/CFOPT-$129,819$129,819
Larry KruckenbergExecutive SecretaryPT$24,559$101,800$126,359

Board Members and Trustees

NameTitle
Scott TalbottPresident
Bob BroscheidFirst Vice-president
Curt MelcherSecond Vice-president
Robin JennisonThird Vice-president
Alexa SandovalDirector
Charlton BonhamDirector
Dan PetersonDirector
Greg SheehanDirector
Jeff HagenerDirector
Jim DouglasDirector
Jim UnsworthDirector
Larry VoylesDirector
Richard HatcherDirector
Terry SteinwandDirector
Tony WasleyDirector
Virgil MooreDirector
Christine CleghornDirector, Fish and Wildlife
Brant KirychukExecutive Director
Carter SmithExecutive Director
David G SmithAdministrator
Travis RipleyAssistant Deputy Minister
Sam CottenCommissioner
Kelly HeplerSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Timmon Group INCDatabase/software1001 BOULDERS PARKWAY STE 300, North Chesterfield, VA 23225$351,451
Western EcosystemsAerial Surveys417 W 17TH STREET STE 200, Cheyenne, WY 82001$282,437
Dray Kyekman Reed & Healey PCLegal Services204 E 22ND STREET, Cheyenne, WY 82001$151,486
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$17,603,246
Investment Income
$-5,618
Other Revenue
$0
Change in Net Assets
$12,074,305

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,597,747
Revenue Not Reported on Financial Statements
$-119
Revenue Not Reported on Form 990
$551,394
Other Revenue Adjustments
$-119
Total Revenue per Audited Statements
$18,149,141
Total Revenue per Form 990
$17,597,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,138,303
Salaries, Compensation, and Employee Benefits$905,387
Grants and Similar Amounts Paid$479,633
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$616,116-$616,116
Information Technology-$555,910-$555,910
Fees for Services Other$526,614$15,050-$541,664
Grants to Domestic Orgs$479,633--$479,633
Fees for Service Investment Mgmnt Fees-$279,348-$279,348
Fees for Services Legal$157,569--$157,569
Current Officers, Directors, Trustees, and Key Employees-$130,823-$130,823
Travel$114,190$2,590-$116,780
Office Expenses$24,244$75,035-$99,279
Fees for Services Accounting$77,861--$77,861
Other Employee Benefits-$68,991-$68,991
Payroll Taxes-$62,654-$62,654
Pension Plan Contributions-$26,803-$26,803
Depreciation Depletion-$20,651-$20,651
Occupancy-$15,697-$15,697
Conferences and Meetings$9,504--$9,504
Advertising$7,956--$7,956
Insurance-$5,934-$5,934
Other Expenses$11,755$1,027-$1,027
All Other Expenses$27--$27
Total Functional Expenses$2,494,120$3,029,203$0$5,523,323

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,608,941
Expenses per Audited Statements$5,523,323
Total Expenses per Form 990$5,523,323
Expenses Not Reported on Form 990$85,618
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Western Association of Fish and Wildlife AgenciesBoise, ID501(c)(4)Operating Assistance$479,633
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$75,468
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

The organization's board of directors delegates authority to the executive committee to act on behalf of the governing body. The president, first, second and third vice-presidents, executive secretary and cfo/treasurer, 3 at large member directors selected by the president and the chair of the commissioners make up the executive committee. The third vice-president is the chair of budget, finance and compliance committee. The rotation of officers is directly linked to the annual host state for our summer conference and the rotation schedule is posted on our website. The change in leadership takes place at the july conference and the officers move through to the next position level with the third vice-president being the next host state on the rotation list. The scope of the executive committee is binding authority on behalf of the association and its members.

Form 990, Part VI, Section A, Line 6

Members of the foundation consist of the chief administrative officers of the state fish and game departments, or their equivalent, which are member agencies of western association of fish and wildlife agencies (wafwa). Members serve as the directors of the foundation as detailed in article v of these by-laws until they are no longer the chief administrative officer of their respective state agency, or until they are removed.

Form 990, Part VI, Section B, Line 11

The treasurer/cfo reviews the form 990 and shares with the budget, finance and compliance committees and the executive secretary prior to final approval.

Form 990, Part VI, Section B, Line 12

The organization adopted a conflict of interest policy, written whistleblower policy and written document retention and destruction policy effective in fiscal year 2017.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon request. The conflict of interest policy will be available upon request in fiscal year 2017. The bylaws and form 990 are available upon request and available on the website of western association of fish & wildlife agencies, a related organization. The website address is www.wafwa.org.

Filing and Contact Details

Filer

Filer Name
Western Conservation Foundation
EIN
46-5570304
Phone
2083319431
Address
2700 W AIRPORT WAY, BOISE, ID 83705

Signing Officer

Name
Deb Vondebur
Title
Treasurer/CFO
Phone
2083319431
Signed
2017-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deb Vondebur
Formed
2014
Legal Domicile
Wy
Voting Board Members
23
Independent Board Members
23
Employees
0
Volunteers
55

Preparer

Firm
Eide Bailly Llp
Address
877 W MAIN ST STE 800, BOISE, ID 83702
Preparer
Kim Hunwardsen CPA
Phone
2083447150
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Wafwa, wcf, and fwfw are organized as wyoming nonprofit corporations. Wafwa and wcf have been recognized by the internal revenue service (irs) as exempt from federal income taxes under section 501(a) of the internal revenue code as organizations described in section 501(c)(4). Fwfw has been recognized by the internal revenue service (irs) as exempt from federal income taxes under section 501(a) of the internal revenue code as organizations described in section 501(c)(3). Each entity is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the entities are subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. We have determined that each entity is not subject to unrelated business income tax and have not filed an exempt organization business income tax return (form 990-t) with the irs. We believe that each entity has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. We would recognized future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on sale of equipment included in revenue for form 990 -119.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on sale of equippment included in revenue for form 990 119.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt230
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IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT TALBOTT
IRS990/Form990PartVIISectionAGrp/PersonNm1BOB BROSCHEID
IRS990/Form990PartVIISectionAGrp/PersonNm2CURT MELCHER
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBIN JENNISON
IRS990/Form990PartVIISectionAGrp/PersonNm4KELLY HEPLER
IRS990/Form990PartVIISectionAGrp/PersonNm5BRANT KIRYCHUK
IRS990/Form990PartVIISectionAGrp/PersonNm6CARTER SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVID G SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm8SAM COTTEN
IRS990/Form990PartVIISectionAGrp/PersonNm9TRAVIS RIPLEY
IRS990/Form990PartVIISectionAGrp/PersonNm10CHRISTINE CLEGHORN
IRS990/Form990PartVIISectionAGrp/PersonNm11LARRY VOYLES
IRS990/Form990PartVIISectionAGrp/PersonNm12DAN PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm13CHARLTON BONHAM
IRS990/Form990PartVIISectionAGrp/PersonNm14VIRGIL MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm15JEFF HAGENER
IRS990/Form990PartVIISectionAGrp/PersonNm16JIM DOUGLAS
IRS990/Form990PartVIISectionAGrp/PersonNm17TONY WASLEY
IRS990/Form990PartVIISectionAGrp/PersonNm18ALEXA SANDOVAL
IRS990/Form990PartVIISectionAGrp/PersonNm19TERRY STEINWAND
IRS990/Form990PartVIISectionAGrp/PersonNm20RICHARD HATCHER
IRS990/Form990PartVIISectionAGrp/PersonNm21GREG SHEEHAN
IRS990/Form990PartVIISectionAGrp/PersonNm22JIM UNSWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm23LARRY KRUCKENBERG
IRS990/Form990PartVIISectionAGrp/PersonNm24DEB VONDEBUR
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FIRST VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECOND VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3THIRD VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt9ASSISTANT DEPUTY MINISTER
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR, FISH AND WILDLIFE
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt24TREASURER/CFO
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IRS990/FormationYr02014
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IRS990/MissionDesc0TO PROVIDE ASSISTANCE TO WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES (WAFWA), THE MEMBER STATES AND FISH WILDLIFE AGENCIES OF WAFWA, AND OTHER NATURAL RESOURCES SUPPORT ENTITIES FOR A WIDE RANGE OF CONSERVATION PROJECTS AND PROGRAMS.
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