Civic Intelligence

James River Association

990 • Fiscal year 2019 • EIN 51-0211913

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 17, 2020

211 Rocketts Way Ste 200Richmond, VA 23231

(804) 788-8811

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.05x

Higher debt load relative to assets than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.06x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

53rd percentile

4.3%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

86th percentile

$168,645

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

58th percentile

5.7%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

5.8%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,060,345

Up $164,283 (+5.7%) from 2018

Net Assets

Up

$2,913,614

Up $169,036 (+6.2%) from 2018

Liabilities

Down

$146,731

Down $4,753 (-3.1%) from 2018

Revenue

Up

$2,486,959

Up $135,637 (+5.8%) from 2018

Expenses

Down

$2,379,986

Down $159,897 (-6.3%) from 2018

Net Income

Up

$106,973

Up $295,534 (+157%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $2,186,827Liabilities 2011: $1,019Net Assets 2011: $2,185,8082011Assets 2012: $2,621,952Liabilities 2012: $46,823Net Assets 2012: $2,575,1292012Assets 2013: $3,142,768Liabilities 2013: $17,808Net Assets 2013: $3,124,9602013Assets 2014: $3,526,956Liabilities 2014: $67,601Net Assets 2014: $3,459,3552014Assets 2015: $3,284,097Liabilities 2015: $50,319Net Assets 2015: $3,233,7782015Assets 2016: $2,921,846Liabilities 2016: $44,506Net Assets 2016: $2,877,3402016Assets 2017: $2,968,805Liabilities 2017: $64,576Net Assets 2017: $2,904,2292017Assets 2018: $2,896,062Liabilities 2018: $151,484Net Assets 2018: $2,744,5782018Assets 2019: $3,060,345Liabilities 2019: $146,731Net Assets 2019: $2,913,6142019Assets 2020: $4,766,819Liabilities 2020: $92,509Net Assets 2020: $4,674,3102020Assets 2021: $6,217,610Liabilities 2021: $496,139Net Assets 2021: $5,721,4712021Assets 2022: $10,495,721Liabilities 2022: $231,788Net Assets 2022: $10,263,9332022Assets 2023: $13,737,084Liabilities 2023: $1,164,435Net Assets 2023: $12,572,6492023Assets 2024: $14,353,051Liabilities 2024: $855,142Net Assets 2024: $13,497,9092024Assets 2025: $13,881,220Liabilities 2025: $362,387Net Assets 2025: $13,518,8332025

Highlighted filing

2019

Assets$3,060,345
Liabilities$146,731
Net Assets$2,913,614

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $1,273,6842011Revenue 2012: $1,618,426Expenses 2012: $1,365,422Net Income 2012: $253,0042012Revenue 2013: $2,234,253Expenses 2013: $1,752,224Net Income 2013: $482,0292013Revenue 2014: $2,149,135Expenses 2014: $1,940,782Net Income 2014: $208,3532014Revenue 2015: $2,100,626Expenses 2015: $1,962,435Net Income 2015: $138,1912015Revenue 2016: $1,617,127Expenses 2016: $1,994,127Net Income 2016: -$377,0002016Revenue 2017: $1,892,384Expenses 2017: $1,942,172Net Income 2017: -$49,7882017Revenue 2018: $2,351,322Expenses 2018: $2,539,883Net Income 2018: -$188,5612018Revenue 2019: $2,486,959Expenses 2019: $2,379,986Net Income 2019: $106,9732019Revenue 2020: $4,871,432Expenses 2020: $3,033,469Net Income 2020: $1,837,9632020Revenue 2021: $4,543,837Expenses 2021: $3,683,083Net Income 2021: $860,7542021Revenue 2022: $10,578,861Expenses 2022: $5,756,679Net Income 2022: $4,822,1822022Revenue 2023: $7,471,771Expenses 2023: $5,295,099Net Income 2023: $2,176,6722023Revenue 2024: $6,726,421Expenses 2024: $5,852,737Net Income 2024: $873,6842024Revenue 2025: $6,318,527Expenses 2025: $6,372,855Net Income 2025: -$54,3282025

Highlighted filing

2019

Revenue$2,486,959
Expenses$2,379,986
Net Income$106,973
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 17, 2020
Return Version
2018v3.2
Gross Receipts
$2,828,142
Mission and Program Overview

Mission

The mission of the james river association is to be guardian of the james river. We provide a voice for the river and take action to promote conservation and responsible stewardship of its natural resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,280,267$1,405,411▲ $125,144
Land, Buildings, and Equipment, Net$759,143$759,851▲ $708
Cash and Non-Interest-Bearing Accounts$194,348$421,854▲ $227,506
Savings and Temporary Cash Investments$447,047$215,778▼ $231,269
Pledges and Grants Receivable$172,473$158,531▼ $13,942
Prepaid Expenses and Deferred Charges$31,334$98,070▲ $66,736
Accounts Receivable$8,700$600▼ $8,100
Total Assets$2,896,062$3,060,345▲ $164,283
Other Assets Total$2,750$250▼ $2,500
Liabilities
Accounts Payable and Accrued Expenses$148,727$141,827▼ $6,900
Other Liabilities$2,757$4,904▲ $2,147
Total Liabilities$151,484$146,731▼ $4,753
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,598,375$1,584,690▼ $13,685
Unrestricted Net Assets$1,146,203$1,328,924▲ $182,721
Total Net Assets Fund Balance$2,744,578$2,913,614▲ $169,036
Total Liabilities and Net Assets / Fund Balance$2,896,062$3,060,345▲ $164,283

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$618,151$570,840$1,188,991
Land$141,700-$141,700

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,360,174-▲ $66,372$25,399$1,401,147
2017$1,336,524-▲ $23,650-$1,360,174
2016$1,294,110-▲ $42,414-$1,336,524
2015$1,304,681-▼ $10,571-$1,294,110
2014$1,303,582-▲ $1,099-$1,304,681
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William H StreetCEOFT$147,906$20,739$168,645
Revenue and Support

Revenue Composition

Contributions and Grants
$2,106,960
Program Service Revenue
$154,538
Investment Income
$51,082
Other Revenue
$174,379
All Other Contributions
$2,106,960
Change in Net Assets
$106,973

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded10$44,621Nyse Mean
Total Noncash Contributions10$44,621-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,486,959
Revenue Not Reported on Form 990
$62,063
Total Revenue per Audited Statements
$2,549,022
Total Revenue per Form 990
$2,486,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,331,363
Other Expenses$1,048,623
Total Fundraising Expense$369,535
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$744,481$67,247$192,647$1,004,375
Fees for Services Other$408,038$34,141$89,326$531,505
Current Officers, Directors, Trustees, and Key Employees$109,643$26,268$11,995$147,906
Other Employee Benefits$67,883$7,432$16,264$91,579
Payroll Taxes$64,862$7,101$15,540$87,503
Depreciation Depletion$67,320$1,395$442$69,157
Occupancy$42,058$6,588$7,840$56,486
Office Expenses$13,684$25,916$1,801$41,401
Advertising$24,993$730$9,264$34,987
Travel$28,795$1,118$3,083$32,996
Insurance$22,529$3,836$4,565$30,930
Conferences and Meetings$11,253$5,636$13,320$30,209
All Other Expenses$28,307$33,114$-44,134$17,287
Other Expenses$11,261-$47,582$11,261
Total Functional Expenses$1,789,929$220,522$369,535$2,379,986

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,379,986
Total Expenses per Audited Statements$2,379,986
Total Expenses per Form 990$2,379,986
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$221,360
Fundraising Direct Expenses$48,480
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Westover Party$221,360$221,360$48,480$172,880
Total Events$221,360$221,360$48,480$172,880
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$4,904
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

An electronic copy of form 990 is provided to members of the finance committee and board of directors prior to filing.

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

All members are required to sign a conflict of interest policy statement upon becoming a member of the board of directors. The policy requires any member who believes that he/she or any other member or employee has a conflict of interest to disclose the conflict in writing to the president, chairman, or full board. The policy statement contains a listing of appropriate action that may be taken by the board, including denial of the right to vote and exclusion as a member of the board.

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

The executive committee reviews job performance and establishes comopensation based on comparable positions in the not-for-profit arena in the central virginia area.

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

Other officers receive no compensation, no other employees considered key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
James River Association
EIN
51-0211913
Phone
8047888811
Address
211 ROCKETTS WAY STE 200, RICHMOND, VA 23231

Signing Officer

Name
William H Street
Title
CEO
Phone
8047888811
Signed
2020-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William H Street
Formed
1976
Legal Domicile
Va
Voting Board Members
31
Independent Board Members
31
Employees
34
Volunteers
2,759

Preparer

Firm
Harris Hardy & Johnstone Pc
Address
300 ARBORETUM PL STE 660, RICHMOND, VA 23236
Preparer
George G Crowell CPA
Phone
8045600560
Supplemental Narrative

Additional Explanations

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

Appreciation - to ensure everyone has a personal connection to the james and is inspired to do their part.

Form 990, Part IX, Line 11G

M&g: professional fees 0 34,141 0 fr: professional fees 0 0 89,326 professional fees 188,384 0 0 program expenses:subcontracto 219,654 0 0 total 408,038 34,141 89,326

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

The association is the holder or co-holder of easements received pursuant to the virginia conservation easement act establising perpetual conservation easements exclusively for the purpose of conserving and forever maintaining wildlife habitat, agriculture resource base, scenic character, and open space character of the subject property. Easements are held in the counties of charles city, goochland, james city, powhatan and price george, virginia. The association has opted not to attach a monetary value to these conservation easements, and accordingly, they are not recorded as assets on the statement of assets, liabilities and net assets.

Schedule D, Page 3, Part X

Uncertain tax positions the accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the association and various positions related to the potential sources of unrelated business taxable income (ubti). The association has recognized no uncertain tax positions for the year ended june 30, 2019 and 2018. The association is generally no longer subject to examination by the internal revenue service for years prior to 2016.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
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IRS990/MissionDesc0THE MISSION OF THE JAMES RIVER ASSOCIATION IS TO BE GUARDIAN OF THE JAMES RIVER. WE PROVIDE A VOICE FOR THE RIVER AND TAKE ACTION TO PROMOTE CONSERVATION AND RESPONSIBLE STEWARDSHIP OF ITS NATURAL RESOURCES.
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IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES:OTHER PR
IRS990/OtherExpensesGrp/Desc1FR: OTHER PROGRAM
IRS990/OtherExpensesGrp/Desc2SALARY & BENEFITS:WORKERS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.9$0.36$13.5$6.32$6.37$0.05
2024Detailed filing. Detailed filing data is available for this year.$14.4$0.86$13.5$6.73$5.85$0.87
2023Detailed filing. Detailed filing data is available for this year.$13.7$1.16$12.6$7.47$5.30$2.18
2022Detailed filing. Detailed filing data is available for this year.$10.5$0.23$10.3$10.6$5.76$4.82
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.22$0.50$5.72$4.54$3.68$0.86
2020Detailed filing. Detailed filing data is available for this year.$4.77$0.09$4.67$4.87$3.03$1.84
2019Detailed filing. Detailed filing data is available for this year.$3.06$0.15$2.91$2.49$2.38$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.90$0.15$2.74$2.35$2.54$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.97$0.06$2.90$1.89$1.94$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.92$0.04$2.88$1.62$1.99$0.38
2015Detailed filing. Detailed filing data is available for this year.$3.28$0.05$3.23$2.10$1.96$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.53$0.07$3.46$2.15$1.94$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.02$3.12$2.23$1.75$0.48
2012Summary only. Only limited summary data is available for this year.$2.62$0.05$2.58$1.62$1.37$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.00$2.19$1.27
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $1M-$5M nonprofits