Civic Intelligence

Association for the Preservation of the Eno River Valley Inc.

990 • Fiscal year 2013 • EIN 56-1134204

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 09, 2014

4404 Guess Road27712

(919) 620-9099

Siviq Scores

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

Liabilities / Assets

14th percentile

0.01x

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

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

22nd percentile

0.05x

Higher debt load relative to revenue than 22% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

87th percentile

40%

Higher net margin than 87% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

64th percentile

7.1%

Faster asset growth than 64% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$7,002,954

Up $462,567 (+7.1%) from 2012

Net Assets

Up

$6,950,815

Up $419,118 (+6.4%) from 2012

Liabilities

Up

$52,139

Up $43,449 (+500%) from 2012

Revenue

$1,036,155

No earlier filing loaded for comparison.

Expenses

Up

$617,037

Up $32,217 (+5.5%) from 2012

Net Income

$419,118

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $3,375,874Liabilities 2010: $6,141Net Assets 2010: $3,369,7332010Assets 2011: $6,171,619Liabilities 2011: $11,529Net Assets 2011: $6,160,0902011Assets 2012: $6,540,387Liabilities 2012: $8,690Net Assets 2012: $6,531,6972012Assets 2013: $7,002,954Liabilities 2013: $52,139Net Assets 2013: $6,950,8152013Assets 2014: $7,147,777Liabilities 2014: $8,198Net Assets 2014: $7,139,5792014Assets 2015: $7,359,256Liabilities 2015: $8,768Net Assets 2015: $7,350,4882015Assets 2016: $7,889,625Liabilities 2016: $11,523Net Assets 2016: $7,878,1022016Assets 2017: $8,380,310Liabilities 2017: $188,521Net Assets 2017: $8,191,7892017Assets 2018: $8,735,976Liabilities 2018: $14,059Net Assets 2018: $8,721,9172018Assets 2019: $8,861,704Liabilities 2019: $13,020Net Assets 2019: $8,848,6842019Assets 2020: $11,500,305Liabilities 2020: $92,627Net Assets 2020: $11,407,6782020Assets 2021: $11,987,278Liabilities 2021: $21,241Net Assets 2021: $11,966,0372021Assets 2022: $11,840,027Liabilities 2022: $24,442Net Assets 2022: $11,815,5852022Assets 2023: $11,701,686Liabilities 2023: $42,544Net Assets 2023: $11,659,1422023Assets 2024: $11,791,645Liabilities 2024: $28,579Net Assets 2024: $11,763,0662024

Highlighted filing

2013

Assets$7,002,954
Liabilities$52,139
Net Assets$6,950,815

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $527,7882010Expenses 2011: $618,9522011Expenses 2012: $584,8202012Revenue 2013: $1,036,155Expenses 2013: $617,037Net Income 2013: $419,1182013Revenue 2014: $803,373Expenses 2014: $614,609Net Income 2014: $188,7642014Revenue 2015: $893,981Expenses 2015: $683,072Net Income 2015: $210,9092015Revenue 2016: $1,244,418Expenses 2016: $716,804Net Income 2016: $527,6142016Revenue 2017: $1,014,664Expenses 2017: $707,584Net Income 2017: $307,0802017Revenue 2018: $1,357,716Expenses 2018: $793,465Net Income 2018: $564,2512018Revenue 2019: $992,737Expenses 2019: $928,568Net Income 2019: $64,1692019Revenue 2020: $3,639,233Expenses 2020: $758,261Net Income 2020: $2,880,9722020Revenue 2021: $1,687,102Expenses 2021: $1,176,457Net Income 2021: $510,6452021Revenue 2022: $1,343,708Expenses 2022: $1,283,878Net Income 2022: $59,8302022Revenue 2023: $1,359,377Expenses 2023: $1,623,150Net Income 2023: -$263,7732023Revenue 2024: $2,632,723Expenses 2024: $2,546,929Net Income 2024: $85,7942024

Highlighted filing

2013

Revenue$1,036,155
Expenses$617,037
Net Income$419,118
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 9, 2014
Return Version
2013v3.1
Gross Receipts
$1,199,932
Mission and Program Overview

Mission

To conserve and protect the natural, historical, and cultural resources of the eno river basin.

Conservation of significant natural areas in eno river basin

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,884,943$6,228,841▲ $343,898
Savings and Temporary Cash Investments$410,938$465,188▲ $54,250
Cash and Non-Interest-Bearing Accounts$118,287$209,785▲ $91,498
Pledges and Grants Receivable-$87,904-
Investments in Publicly Traded Securities-$4,836-
Prepaid Expenses and Deferred Charges$3,522$4,307▲ $785
Accounts Receivable$121,372$2,093▼ $119,279
Total Assets$6,540,387$7,002,954▲ $462,567
Other Assets Total$1,325--
Liabilities
Accounts Payable and Accrued Expenses$8,690$52,139▲ $43,449
Total Liabilities$8,690$52,139▲ $43,449
Net Assets / Fund Balance
Unrestricted Net Assets$6,181,815$6,552,522▲ $370,707
Temporarily Rstr Net Assets$349,882$398,293▲ $48,411
Total Net Assets Fund Balance$6,531,697$6,950,815▲ $419,118
Total Liabilities and Net Assets / Fund Balance$6,540,387$7,002,954▲ $462,567

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,913,078-$5,913,078
Buildings$311,355$295,962$607,317
Equipment$4,408$15,954$20,362
Other Land Buildings-$4,090$4,090

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$146,245$26,029--$172,274
2012$129,953$15,325▲ $967-$146,245
2011$95,817$34,136--$129,953
2010$67,295$27,891--$95,817
2009-$67,295▲ $631-$67,926
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barbara DriscollPresident
Alanna HowardDirector
Annette JurgelskiDirector
Carson HarkraderDirector
Christopher AmmonDirector
Holly ReidDirector
Joe LilesDirector
Joellen MasonDirector
Lesley StarkeDirector
MARK O'NEALDirector
Sara ChildsDirector
Tom DriscollDirector
Bercedis PetersonSecretary
Chips ChapmanTreasurer
Milo PyneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$651,499
Program Service Revenue
$350,586
Investment Income
$420
Other Revenue
$33,650
All Other Contributions
$596,672
Change in Net Assets
$419,118

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,036,155
Revenue Not Reported on Form 990
$40,595
Total Revenue per Audited Statements
$1,076,750
Total Revenue per Form 990
$1,036,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$338,811
Salaries, Compensation, and Employee Benefits$278,226
Total Fundraising Expense$80,912
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$162,144$5,915$51,706$219,765
All Other Expenses$87,433$14,464$9,744$111,641
Occupancy$37,064$142$1,237$38,443
Other Employee Benefits$24,702$901$7,877$33,480
Office Expenses$18,802$8,987-$27,789
Payroll Taxes$14,266$80$4,703$19,049
Other Expenses$15,688--$15,688
Advertising$15,687--$15,687
Fees for Services Accounting-$10,800-$10,800
Insurance$5,992$988-$6,980
Pension Plan Contributions$4,377$159$1,396$5,932
Depreciation Depletion$4,274$155$1,363$5,792
Travel$3,109$1,790-$4,899
Information Technology$1,758-$2,886$4,644
Fees for Services Other$4,320--$4,320
Conferences and Meetings-$697-$697
Total Functional Expenses$491,047$45,078$80,912$617,037

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$657,632
Expenses per Audited Statements$617,037
Total Expenses per Form 990$617,037
Expenses Not Reported on Form 990$40,595
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
No
Annual disclosure for covered persons
Yes
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
Yes
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

Tom driscoll barbara driscoll director president spouses

Form 990, Page 6, Part VI, Line 6

Any person in the general public may purchase a membership.

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

Persons on the board of directors may be elected by the membership at the annual meeting or vacancies may be filled by the board of directors.

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

The organization's policy of financial duties of the executive director, treasurer, audit & finance committee, and board of directors authorizes and directs the organization's audit & finance committee to oversee the work of the auditor, review the 990 before filing with the irs, and present audited financial statements to the board of directors. In accordance with the policy this form 990 was reviewed and approved on behalf of the board of directors by the organization's audit & finance committee before filing.

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

Each board member and staff member is required to sign an acknowledgment that they have read and understood the policy, and they will comply with it. At each meeting of the board of directors, there is a formal place on the agenda where board members and the executive director are asked if they have any conflicts or potential conflicts of interest to disclose. The minutes reflect whether any conflicts or potential conflicts were reported. The individual with the conflict or potential conflict is requested to leave the meeting while the remaining board members discuss the conflict or potential conflict and make a decision about whether the conflict or potential conflict exists. The minutes reflect the decision and how such matters were addressed if applicable.

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

Executive director is reviewed by personnel committee annually, which makes a report to the full board. Information is gathered from other nc non-profit land trusts about comparable executive director salaries. Increased compensation not already in the organization's adopted budget, including raises and bonuses, must be approved by the full board of directors. There are no other employees in management positions.

Form 990, Page 6, Part VI, Line 19

The general public can request a copy of the governing documents, policies and financial statements by contacting the organization at the following address: the association for the preservation of the eno river valley, inc. 4404 guess road durham, north carolina 27712

Filing and Contact Details

Filer

EIN
56-1134204
Phone
9196209099

Signing Officer

Name
Robin Jacobs
Title
Executive Director
Phone
9196209099
Signed
2014-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Jacobs
Formed
1975
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
13
Employees
16
Volunteers
800

Preparer

Preparer
Kim E Anglin CPA
Phone
9194932603
Supplemental Narrative

Additional Explanations

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

Eno river state park personnel with education programs for children and adults, organizes independent educational programs for children throughout the year, and runs a two week-long summer science education camp.

Form 990, Part IX, Line 24E

Field related costs 14,470 0 0 t-shirts 10,462 0 0 printing/copying 7,693 0 0 eno calendars 7,675 0 0 sound & technical 5,200 0 0 fundraising events 0 0 4,909 iwalk food 4,551 0 0 design fees- program 3,889 0 0 publicity 307 3,454 0 repairs & maint 0 3,185 0 annual appeal 0 0 3,101 beer expense 3,074 0 0 affiliation dues 0 2,600 0 licenses & fees 2,542 0 0 postage 2,518 0 0 bank charges 0 2,067 0 artist fees-advertising 1,867 0 0 osl planning & coordinati 1,860 0 0 supplies & materials 1,769 0 0 iwalk contract services/s 1,535 0 0 iwalk rentals 1,507 0 0 production 1,425 0 0 development other 0 0 1,418 drink product 1,200 0 0 badges, adv. Tix 1,187 0 0 artist fees-brochure-logo 1,100 0 0 tech. Consultant 0 1,092 0 performer riders 919 0 0 osl evaluation 900 0 0 closing costs 860 0 0 osl student equipment/sup 831 0 0 stage managers 640 0 0 artist fees-pub poster 616 0 0 groundspring 0 599 0 fundraising 568 0 0 miscellaneous 545 0 0 maintenance 0 539 0 conservation defense insu 528 0 0 audio 500 0 0 spring picnic 480 0 0 performer food 474 0 0 photography/displays 458 0 0 event booth fees 445 0 0 technology 0 442 0 equipment & supplies 358 27 0 volunteer 360 0 0 craft artist prizes 300 0 0 small equipment 0 293 0 donor appreciation 0 0 280 safety services 250 0 0 new years hike 239 0 0 osl food 215 0 0 demonstrations 200 0 0 annual meeting 188 0 0 pottery manager 180 0 0 taxes 0 166 0 art 149 0 0 workday supplies 147 0 0 holiday. Celebrations 117 0 0 entertainment 100 0 0 member appreciation 0 0 36 education other 35 0 0

Form 990, Part XI, Line 9

Rental expenses reported as an expense on audit 40,595 rental expenses recorded as an expense on audit -40,595

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

Donations of property and equipment are recorded as contributions at their estimated fair value at the date of donation. Such donations are reported as increases in unrestricted net assets unless the donor has restricted the donated assets to a specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as restricted contributions. Absent donor stipulations regarding how long those donated assets must be maintained, the organization reports expirations of donor restrictions when the donated or acquired assets are placed in service as instructed by the donor. The organization reclassifies temporarily restricted net assets to unrestricted net assets at that time.

Schedule D, Page 3, Part X

The association for the preservation of the eno river valley, inc. Is a tax-exempt organization as described in section 501(c)(3) of the internal revenue code of 1986, as amended (the code). As such, the association is exempt from federal income taxes to the extent provided under section 501 of the code. Accordingly, no provision for income taxes is made in the financial statements. The organization's form 990, return of organization exempt from income tax, for the years ending 2010, 2011, and 2012 are subject to examination by the irs, generally for three years after they were filed. As of december 31, 2013 there were no uncertain tax positions.

Schedule D, Page 4, Part XI, Line 2D

Rental expenses reported as an expense on audit 40,595

Schedule D, Page 4, Part XII, Line 2D

Rental expenses recorded as an expense on audit 40,595

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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.8$0.03$11.8$2.63$2.55$0.09
2023Detailed filing. Detailed filing data is available for this year.$11.7$0.04$11.7$1.36$1.62$0.26
2022Detailed filing. Detailed filing data is available for this year.$11.8$0.02$11.8$1.34$1.28$0.06
2021Detailed filing. Detailed filing data is available for this year.$12.0$0.02$12.0$1.69$1.18$0.51
2020Detailed filing. Detailed filing data is available for this year.$11.5$0.09$11.4$3.64$0.76$2.88
2019Detailed filing. Detailed filing data is available for this year.$8.86$0.01$8.85$0.99$0.93$0.06
2018Detailed filing. Detailed filing data is available for this year.$8.74$0.01$8.72$1.36$0.79$0.56
2017Detailed filing. Detailed filing data is available for this year.$8.38$0.19$8.19$1.01$0.71$0.31
2016Detailed filing. Detailed filing data is available for this year.$7.89$0.01$7.88$1.24$0.72$0.53
2015Detailed filing. Detailed filing data is available for this year.$7.36$0.01$7.35$0.89$0.68$0.21
2014Detailed filing. Detailed filing data is available for this year.$7.15$0.01$7.14$0.80$0.61$0.19
2013Detailed filing. Detailed filing data is available for this year.$7.00$0.05$6.95$1.04$0.62$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.54$0.01$6.53$0.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.17$0.01$6.16$0.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$0.01$3.37$0.53