Civic Intelligence

Potomac Valley Audubon Society Inc

EIN 55-0626891 • 501(c)3 • Shepherdstown, WV

Profile

Preserving, restoring and enjoying the natural world through education and action.

PO Box 578Shepherdstown, WV 25443

www.potomacaudubon.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

26th percentile

-6.6%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

7th percentile

-28%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-32%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,400,569

Down $539,116 (-28%) from 2024

Liabilities

Down

$32,712

Down $508,660 (-94%) from 2024

Net Assets

Down

$1,367,857

Down $30,456 (-2.2%) from 2024

Revenue

Down

$582,956

Down $271,708 (-32%) from 2024

Expenses

Up

$621,165

Up $72,034 (+13%) from 2024

Net Income

Down

-$38,209

Down $343,742 (-113%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $394,729Liabilities 2011: $9,922Net Assets 2011: $384,8072011Assets 2012: $549,690Liabilities 2012: $3,613Net Assets 2012: $546,0772012Assets 2013: $603,685Liabilities 2013: $1,190Net Assets 2013: $602,4952013Assets 2014: $561,795Liabilities 2014: $1,845Net Assets 2014: $559,9502014Assets 2015: $557,895Liabilities 2015: $0Net Assets 2015: $557,8952015Assets 2016: $618,951Liabilities 2016: $0Net Assets 2016: $618,9512016Assets 2017: $973,366Liabilities 2017: $7,331Net Assets 2017: $966,0352017Assets 2018: $1,016,735Liabilities 2018: $8,603Net Assets 2018: $1,008,1322018Assets 2019: $1,011,885Liabilities 2019: $10,945Net Assets 2019: $1,000,9402019Assets 2020: $1,270,637Liabilities 2020: $61,835Net Assets 2020: $1,208,8022020Assets 2021: $1,232,332Liabilities 2021: $28,657Net Assets 2021: $1,203,6752021Assets 2022: $1,250,786Liabilities 2022: $21,504Net Assets 2022: $1,229,2822022Assets 2023: $1,111,177Liabilities 2023: $18,397Net Assets 2023: $1,092,7802023Assets 2024: $1,939,685Liabilities 2024: $541,372Net Assets 2024: $1,398,3132024Assets 2025: $1,400,569Liabilities 2025: $32,712Net Assets 2025: $1,367,8572025

Highlighted filing

2025

Assets$1,400,569
Liabilities$32,712
Net Assets$1,367,857

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $207,2192011Expenses 2012: $166,3732012Expenses 2013: $165,0552013Revenue 2014: $203,018Expenses 2014: $203,780Net Income 2014: -$7622014Revenue 2015: $191,827Expenses 2015: $204,847Net Income 2015: -$13,0202015Revenue 2016: $242,974Expenses 2016: $192,964Net Income 2016: $50,0102016Revenue 2017: $613,516Expenses 2017: $246,985Net Income 2017: $366,5312017Revenue 2018: $386,430Expenses 2018: $317,215Net Income 2018: $69,2152018Revenue 2019: $334,904Expenses 2019: $456,560Net Income 2019: -$121,6562019Revenue 2020: $483,020Expenses 2020: $367,303Net Income 2020: $115,7172020Revenue 2021: $416,644Expenses 2021: $353,103Net Income 2021: $63,5412021Revenue 2022: $429,336Expenses 2022: $405,884Net Income 2022: $23,4522022Revenue 2023: $575,681Expenses 2023: $475,061Net Income 2023: $100,6202023Revenue 2024: $854,664Expenses 2024: $549,131Net Income 2024: $305,5332024Revenue 2025: $582,956Expenses 2025: $621,165Net Income 2025: -$38,2092025

Highlighted filing

2025

Revenue$582,956
Expenses$621,165
Net Income-$38,209

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.03$1.37$0.58$0.62$0.04
2024Summary only. Only limited summary data is available for this year.$1.94$0.54$1.40$0.85$0.55$0.31
2023Summary only. Only limited summary data is available for this year.$1.11$0.02$1.09$0.58$0.48$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.02$1.23$0.43$0.41$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.03$1.20$0.42$0.35$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.06$1.21$0.48$0.37$0.12
2019Summary only. Only limited summary data is available for this year.$1.01$0.01$1.00$0.33$0.46$0.12
2018Summary only. Only limited summary data is available for this year.$1.02$0.01$1.01$0.39$0.32$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.01$0.97$0.61$0.25$0.37
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.24$0.19$0.05
2015Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.19$0.20$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.20$0.20$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,396,226
Mission and Program Overview

Mission

Preserving, restoring and enjoying the natural world through education and action.

Potomac valley audubon society is people dedicated to preserving, restoring,and enjoying the natural world through education and action.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$723,507$722,689▼ $818
Cash and Non-Interest-Bearing Accounts$313,696$472,092▲ $158,396
Investments in Publicly Traded Securities-$106,964-
Pledges and Grants Receivable$72,460$47,460▼ $25,000
Prepaid Expenses and Deferred Charges$17,457$17,582▲ $125
Total Assets$1,939,685$1,400,569▼ $539,116
Other Assets Total$812,565$33,782▼ $778,783
Liabilities
Deferred Revenue-$15,000-
Accounts Payable and Accrued Expenses$35,712$14,882▼ $20,830
Mortgage Notes Payable Secured by Investment Property$505,660$2,830▼ $502,830
Total Liabilities$541,372$32,712▼ $508,660
Net Assets / Fund Balance
Net Assets With Donor Restrictions$638,645$720,044▲ $81,399
Net Assets Without Donor Restrictions$759,668$647,813▼ $111,855
Total Net Assets Fund Balance$1,398,313$1,367,857▼ $30,456
Total Liabilities and Net Assets / Fund Balance$1,939,685$1,400,569▼ $539,116

Asset Categories

AssetBook ValueDepreciationBasis
Land$407,880-$407,880
Buildings$212,088$100,117$312,205
Other Land Buildings$101,150$129,282$230,432
Equipment$1,571$33,503$35,074
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sandy BrownPresident
Carolyn ThomasBoard Member
Janet AdyBoard Member
Jim CumminsBoard Member
Keith UngerBoard Member
Mary Lynn RobinsonBoard Member
Michael RockBoard Member
Peggy BowersBoard Member
Pete MulfordBoard Member
Than HittBoard Member
Mike SullivanPast Preside
Patti Mulkeen-corleySecretary
Dana FogleTreasurer
Theresa TrainorVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$363,635
Program Service Revenue
$156,883
Investment Income
$9,080
Other Revenue
$53,358
All Other Contributions
$252,615
Change in Net Assets
$-38,209

Audited Revenue Reconciliation

Revenue per Audited Statements
$582,956
Revenue Not Reported on Form 990
$43,609
Total Revenue per Audited Statements
$626,565
Total Revenue per Form 990
$582,956
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$368,293
Other Expenses$252,872
Total Fundraising Expense$29,880
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,323$46,561$15,520$310,404
Fees for Services Other$82,369$7,600-$89,969
Other Employee Benefits$21,747$4,078$1,360$27,185
Depreciation Depletion-$26,571-$26,571
Payroll Taxes$18,329$3,437$1,146$22,912
Insurance-$20,835-$20,835
Fees for Services Accounting-$17,505-$17,505
Travel$14,536$587$186$15,309
Office Expenses$4,646$2,827$7,342$14,815
Interest$9,219--$9,219
Occupancy$9,039$37-$9,076
Information Technology$2,099$6,120$595$8,814
Pension Plan Contributions$6,233$1,169$390$7,792
Other Expenses$5,060$40$1,608$5,100
Conferences and Meetings$3,808$796$108$4,712
Advertising$39--$39
Total Functional Expenses$450,129$141,156$29,880$621,165

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$657,021
Expenses per Audited Statements$621,165
Total Expenses per Form 990$621,165
Expenses Not Reported on Form 990$35,856
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,834
Fundraising Direct Expenses$3,591
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Event-auct$12,457$12,457$959$11,498
Race for the Bi$8,869$8,869$136$8,733
Total Events$27,834$27,834$3,591$24,243
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
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Organization has paid members.

Form 990, Page 6, Part VI, Line 7A

Members are elected to serve on the governing body consisting of president, vp, treasurer, secretary, and immediate past president. In addition to the officers there are at-large board members that comprise the governing body.

Form 990, Page 6, Part VI, Line 7B

Decisions made by the governing body are subject to approval by the members.

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

The organization's accountant presents and explains each year's audited financial statements at the november meeting of the board of directors. The form 990, once completed by the organization's accountant, is distributed to the board for review and approval to file by board vote.

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

Pvas requires all board members to annually provide a conflict of interest statement which is available on their website.

Form 990, Page 6, Part VI, Line 19

Governing documents including the constitution and bylaws, full description of the organization's structure and the roles and responsibilities of all officers, board members and employees, and all major policies are available on the organization's website (www.potomacaudubon.org). Additional governing documents are available upon written request to the president of the board or duly designated board director responsible for retention of official documents. Form 990 is available on the organization's website and on the wv secretary of state's website at www.sos.wv.gov. Additional documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Potomac Valley Audubon Society Inc
EIN
55-0626891
Phone
6812521387
Address
PO BOX 578, SHEPHERDSTOWN, WV 25443

Signing Officer

Name
Wendy Wilson
Title
Treasurer
Phone
6812521387
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy Brown
Formed
1982
Legal Domicile
Wv
Voting Board Members
14
Independent Board Members
14
Employees
9
Volunteers
850

Preparer

Firm
Decker & Company Pllc
Address
64 WARM SPRINGS AVE, MARTINSBURG, WV 25404
Preparer
David W Decker CPA
Phone
3042630200
Supplemental Narrative

Additional Explanations

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

Nature preserve operations - pvas co-manages two nature preserves with the nature conservancy: the 104-acre yankauer preserve, used for school programs and summer day camp, and 354-acre eidolon preserve, in morgan co., wv. Opened in the spring of 2007, it hosts 5 miles of trails and an open- air cabin/shelter. During 2011, pvas obtained 46-acre stauffer's marsh, by the way of gift. It is managed for wildlife habitat, educational programs, and hiking. Pvas also owns cool spring preserve, 13 acres, received in september 2016, by way of gift. Then an additional 50 acres in february, 2020 by way of gift. Also in february 2020, the entire 63 acres of cool spring preserve were placed in conservation easement with the west virginia land trust. An additional 11 acres were added to cool spring preserve in april 2024.

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

OTHER PROGRAMS

Form 990, Part IX, Line 11G

High rock americorp 64,875 0 0 contractual help 17,494 7,600 0 total 82,369 7,600 0

Raw XML AppendixShowing 400 of 561 raw XML fields

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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