Civic Intelligence

Pilot View Resource Conservation and Development Inc

990 • Fiscal year 2014 • EIN 56-1757955

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 12, 2015

2714 Henning DriveLenoir, NC 27106

(336) 750-0522

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.25x

Higher debt load relative to assets than 83% of similar nonprofits.

2014 filings • NTEE C • <$500k nonprofits • Source year 2014

Liabilities / Revenue

87th percentile

0.26x

Higher debt load relative to revenue than 87% of similar nonprofits.

2014 filings • NTEE C • <$500k nonprofits • Source year 2014

Net Margin

35th percentile

-5.2%

Higher net margin than 35% of similar nonprofits.

2014 filings • NTEE C • <$500k nonprofits • Source year 2014

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2014 filings • NTEE C • <$500k nonprofits • Source year 2014

Asset Growth

13th percentile

-33%

Faster asset growth than 13% of similar nonprofits.

2014 filings • NTEE C • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

7th percentile

-61%

Faster revenue growth than 7% of similar nonprofits.

2014 filings • NTEE C • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$342,412

Down $172,492 (-33%) from 2013

Net Assets

Down

$256,906

Down $117,266 (-31%) from 2013

Liabilities

Down

$85,506

Down $55,226 (-39%) from 2013

Revenue

Down

$332,956

Down $518,172 (-61%) from 2013

Expenses

Down

$350,222

Down $385,679 (-52%) from 2013

Net Income

Down

-$17,266

Down $132,493 (-115%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $769,339Liabilities 2011: $63,685Net Assets 2011: $705,6542011Assets 2012: $774,845Liabilities 2012: $220,085Net Assets 2012: $554,7602012Assets 2013: $514,904Liabilities 2013: $140,732Net Assets 2013: $374,1722013Assets 2014: $342,412Liabilities 2014: $85,506Net Assets 2014: $256,9062014Assets 2015: $213,384Liabilities 2015: $12,462Net Assets 2015: $200,9222015Assets 2016: $474,699Liabilities 2016: $425,810Net Assets 2016: $48,8892016Assets 2017: $44,625Liabilities 2017: $310Net Assets 2017: $44,3152017Assets 2018: $73,945Liabilities 2018: $0Net Assets 2018: $73,9452018Assets 2019: $151,199Liabilities 2019: $98,185Net Assets 2019: $53,0142019Assets 2020: $127,821Liabilities 2020: $53,963Net Assets 2020: $73,8582020Assets 2021: $175,306Liabilities 2021: $116,769Net Assets 2021: $58,5372021Assets 2022: $220,540Liabilities 2022: $194,343Net Assets 2022: $26,1972022Assets 2023: $275,485Liabilities 2023: $228,528Net Assets 2023: $46,9572023Assets 2024: $7,530,675Liabilities 2024: $167,110Net Assets 2024: $7,363,5652024

Highlighted filing

2014

Assets$342,412
Liabilities$85,506
Net Assets$256,906

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,040,2642011Expenses 2012: $1,536,4982012Revenue 2013: $851,128Expenses 2013: $735,901Net Income 2013: $115,2272013Revenue 2014: $332,956Expenses 2014: $350,222Net Income 2014: -$17,2662014Revenue 2015: $720,116Expenses 2015: $676,100Net Income 2015: $44,0162015Revenue 2016: $808,656Expenses 2016: $810,689Net Income 2016: -$2,0332016Revenue 2017: $130,068Expenses 2017: $104,642Net Income 2017: $25,4262017Revenue 2018: $300Expenses 2018: $170,670Net Income 2018: -$170,3702018Revenue 2019: $563,255Expenses 2019: $612,765Net Income 2019: -$49,5102019Revenue 2020: $332,702Expenses 2020: $311,858Net Income 2020: $20,8442020Revenue 2021: $589,582Expenses 2021: $604,903Net Income 2021: -$15,3212021Revenue 2022: $272,785Expenses 2022: $305,125Net Income 2022: -$32,3402022Revenue 2023: $479,104Expenses 2023: $458,344Net Income 2023: $20,7602023Revenue 2024: $7,618,881Expenses 2024: $364,834Net Income 2024: $7,254,0472024

Highlighted filing

2014

Revenue$332,956
Expenses$350,222
Net Income-$17,266
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$332,956
Mission and Program Overview

Mission

Pilot View Inc. Resource Conservation & Development is a nonprofit organization formed in 1990 to protect and enhance the environment by helping community groups carry out projects that protect our natural and human resources while promoting economic development.

To provide an environment where issues of quality of life and economic development in our communities can be addressed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$490,025$327,735▼ $162,290
Pledges and Grants Receivable$24,879$14,677▼ $10,202
Total Assets$514,904$342,412▼ $172,492
Liabilities
Accounts Payable and Accrued Expenses$86,194$70,506▼ $15,688
Deferred Revenue$54,538$15,000▼ $39,538
Total Liabilities$140,732$85,506▼ $55,226
Net Assets / Fund Balance
Unrestricted Net Assets$374,172$256,906▼ $117,266
Total Net Assets Fund Balance$374,172$256,906▼ $117,266
Total Liabilities and Net Assets / Fund Balance$514,904$342,412▼ $172,492
Compensation and Service Providers

Board Members and Trustees

NameTitle
Earl SheppardChairman
John HedgecockVice Chairman
Darin YoungBoard Member
Meyressa SchoonmakerSecretary
Jack JeromeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Baker EngineeringDesigner/engineer-$277,460
Revenue and Support

Revenue Composition

Contributions and Grants
$331,997
Program Service Revenue
$0
Investment Income
$512
Other Revenue
$447
All Other Contributions
$331,997
Change in Net Assets
$-17,266

Audited Revenue Reconciliation

Revenue per Audited Statements
$332,956
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$332,956
Total Revenue per Form 990
$332,956
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$350,222
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 Accounting-$10,735-$10,735
Insurance-$2,419-$2,419
Travel-$1,640-$1,640
Office Expenses-$1,293-$1,293
All Other Expenses-$650-$650
Other Expenses$277,460$600-$600
Conferences and Meetings-$600-$600
Total Functional Expenses$277,460$72,762$0$350,222

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$350,223
Expenses per Audited Statements$350,222
Total Expenses per Form 990$350,222
Expenses Not Reported on Form 990$1
Expenses Not Reported on Financial Statements$0
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
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, Part VI, Section B, Line 11

A copy of form 990 is emailed to each member of the organization's governing body before it is filed.

Form 990, Part VI, Section B, Line 12C

Officers, directors and key employees are required to disclose any conflict of interest with projects at board meetings.

Form 990, Part VI, Section B, Line 15A

The board of directors reviews salaries and votes to either increase or decrease according to performance.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
56-1757955
Phone
3367500522

Signing Officer

Name
Jack Jerome
Title
Treasurer
Phone
3367500522
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Jerome
Formed
1999
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Preparer
Cynthia Randolph
Phone
8284331226
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of net assets to resource institute, inc. -100,000.

Financial Statement Notes

PART X, LINE 2:

Fasb asc 740-10, accounting for uncertainty in income taxes, clarifies the accounting for uncertainty in income tax positions. Based on an evaluation of uncertain tax provisions, management is required to measure potential tax liabilities that could have a risk of greater than a 50% likely of being realized upon settlement. As of june 30, 2014, management has determined that the organization has no such risk and therefore no liabilities have been recorded for uncertain tax positions.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING

PART XII, LINE 2D - OTHER ADJUSTMENTS:

ROUNDING

PART XI, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS. BASED ON AN EVALUATION OF UNCERTAIN TAX PROVISIONS, MANAGEMENT IS REQUIRED TO MEASURE POTENTIAL TAX LIABILITIES THAT COULD HAVE A RISK OF GREATER THAN A 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. AS OF JUNE 30, 2014, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO SUCH RISK AND THEREFORE NO LIABILITIES HAVE BEEN RECORDED FOR UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ROUNDING
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3ROUNDING
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0350222
IRS990ScheduleD/TotalRevenuePerForm990Amt0332956
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0332956
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0350223
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine10RESOURCE INSTITUTE INC
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02013-10-10
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0562251040
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0100000
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0MARKET VALUE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine102714 HENNING DRIVE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City0WINSTONSALEM
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State0NC
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode027106
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS EMAILED TO EACH MEMBER OF THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST WITH PROJECTS AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS SALARIES AND VOTES TO EITHER INCREASE OR DECREASE ACCORDING TO PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER OF NET ASSETS TO RESOURCE INSTITUTE, INC. -100,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0514904
IRS990/TotalAssetsEOYAmt0342412
IRS990/TotalAssetsGrp/BOYAmt0514904
IRS990/TotalAssetsGrp/EOYAmt0342412
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0331997
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072762
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0277460
IRS990/TotalFunctionalExpensesGrp/TotalAmt0350222
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0140732
IRS990/TotalLiabilitiesEOYAmt085506
IRS990/TotalLiabilitiesGrp/BOYAmt0140732
IRS990/TotalLiabilitiesGrp/EOYAmt085506
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0374172
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0256906
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0277460
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0512
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0447
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332956
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0514904
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0342412
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01640
IRS990/TravelGrp/TotalAmt01640
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0374172
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0256906
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102714 HENNING DRIVE
IRS990/USAddress/City0WINSTONSALEM
IRS990/USAddress/State0NC
IRS990/USAddress/ZIPCode027106
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0PILOTVIEW.RCDNET.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK JEROME
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03367500522
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10PILOT VIEW RESOURCE CONSERVATION &
ReturnHeader/Filer/BusinessName/BusinessNameLine20DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0PILO
ReturnHeader/Filer/EIN0561757955
ReturnHeader/Filer/PhoneNum03367500522
ReturnHeader/Filer/USAddress/AddressLine102714 HENNING DRIVE
ReturnHeader/Filer/USAddress/City0WINSTONSALEM
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode027106
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561607661
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LOWDERMILK CHURCH & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10121 N STERLING STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MORGANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode028655
ReturnHeader/PreparerPersonGrp/PhoneNum08284331226
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA RANDOLPH
ReturnHeader/ReturnTs02015-02-15T08:17:42-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.53$0.17$7.36$7.62$0.36$7.25
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.23$0.05$0.48$0.46$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.22$0.19$0.03$0.27$0.31$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.18$0.12$0.06$0.59$0.60$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.05$0.07$0.33$0.31$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.15$0.10$0.05$0.56$0.61$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.00$0.17$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.13$0.10$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.43$0.05$0.81$0.81$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.01$0.20$0.72$0.68$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.09$0.26$0.33$0.35$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.14$0.37$0.85$0.74$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.22$0.55$1.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.06$0.71$2.04