Civic Intelligence

Avian Conservation Center

EIN 57-0966813 • 501(c)3 • Charleston, SC

Profile

To identify and address vital environmental issues by providing medical care to injured birds of prey and shorebirds, and through educational, research and conservation initiatives.

PO Box 1247Charleston, SC 29402

www.avianconservationcenter.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.13x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.55x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

60th percentile

9.5%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

2.9%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-0.2%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$5,928,143

Up $164,838 (+2.9%) from 2023

Liabilities

Up

$742,491

Up $35,613 (+5.0%) from 2023

Net Assets

Up

$5,185,652

Up $129,225 (+2.6%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin60th percentile

Revenue

Down

$1,359,576

Down $2,158 (-0.2%) from 2023

Expenses

Up

$1,230,349

Up $214,264 (+21%) from 2023

Net Income

Down

$129,227

Down $216,422 (-63%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $5,801,501Liabilities 2010: $1,633,909Net Assets 2010: $4,167,5922010Assets 2011: $5,423,655Liabilities 2011: $1,619,457Net Assets 2011: $3,804,1982011Assets 2012: $5,438,764Liabilities 2012: $1,945,824Net Assets 2012: $3,492,9402012Assets 2013: $5,147,382Liabilities 2013: $1,963,515Net Assets 2013: $3,183,8672013Assets 2014: $5,434,602Liabilities 2014: $1,969,426Net Assets 2014: $3,465,1762014Assets 2015: $5,294,081Liabilities 2015: $1,975,074Net Assets 2015: $3,319,0072015Assets 2016: $5,236,764Liabilities 2016: $2,117,052Net Assets 2016: $3,119,7122016Assets 2017: $5,104,534Liabilities 2017: $575,447Net Assets 2017: $4,529,0872017Assets 2018: $4,956,773Liabilities 2018: $598,608Net Assets 2018: $4,358,1652018Assets 2019: $4,974,405Liabilities 2019: $614,012Net Assets 2019: $4,360,3932019Assets 2020: $4,974,918Liabilities 2020: $875,788Net Assets 2020: $4,099,1302020Assets 2021: $5,227,958Liabilities 2021: $796,239Net Assets 2021: $4,431,7192021Assets 2022: $5,486,261Liabilities 2022: $775,508Net Assets 2022: $4,710,7532022Assets 2023: $5,763,305Liabilities 2023: $706,878Net Assets 2023: $5,056,4272023Assets 2024: $5,928,143Liabilities 2024: $742,491Net Assets 2024: $5,185,6522024

Highlighted filing

2024

Assets$5,928,143
Liabilities$742,491
Net Assets$5,185,652
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $870,5022010Expenses 2011: $815,9142011Revenue 2012: $551,905Expenses 2012: $861,981Net Income 2012: -$310,0762012Revenue 2013: $597,113Expenses 2013: $906,120Net Income 2013: -$309,0072013Revenue 2014: $1,170,153Expenses 2014: $885,194Net Income 2014: $284,9592014Revenue 2015: $768,021Expenses 2015: $914,190Net Income 2015: -$146,1692015Revenue 2016: $875,076Expenses 2016: $969,637Net Income 2016: -$94,5612016Revenue 2017: $2,438,670Expenses 2017: $1,029,295Net Income 2017: $1,409,3752017Revenue 2018: $809,294Expenses 2018: $980,216Net Income 2018: -$170,9222018Revenue 2019: $911,707Expenses 2019: $909,479Net Income 2019: $2,2282019Revenue 2020: $601,354Expenses 2020: $862,617Net Income 2020: -$261,2632020Revenue 2021: $1,042,325Expenses 2021: $775,327Net Income 2021: $266,9982021Revenue 2022: $1,246,935Expenses 2022: $967,901Net Income 2022: $279,0342022Revenue 2023: $1,361,734Expenses 2023: $1,016,085Net Income 2023: $345,6492023Revenue 2024: $1,359,576Expenses 2024: $1,230,349Net Income 2024: $129,2272024

Highlighted filing

2024

Revenue$1,359,576
Expenses$1,230,349
Net Income$129,227
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$5,928,143
Liabilities
$742,491
Net assets
$5,185,652
Revenue
$1,359,576
Expenses
$1,230,349
Net income
$129,227
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.93$0.74$5.19$1.36$1.23$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$0.71$5.06$1.36$1.02$0.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.49$0.78$4.71$1.25$0.97$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.23$0.80$4.43$1.04$0.78$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.97$0.88$4.10$0.60$0.86$0.26
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.61$4.36$0.91$0.91$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$0.60$4.36$0.81$0.98$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.10$0.58$4.53$2.44$1.03$1.41
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.24$2.12$3.12$0.88$0.97$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$1.98$3.32$0.77$0.91$0.15
2014Detailed filing. Detailed filing data is available for this year.$5.43$1.97$3.47$1.17$0.89$0.28
2013Detailed filing. Detailed filing data is available for this year.$5.15$1.96$3.18$0.60$0.91$0.31
2012Summary only. Only limited summary data is available for this year.$5.44$1.95$3.49$0.55$0.86$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$1.62$3.80$0.82
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.80$1.63$4.17$0.87
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 8, 2020
Return Version
2019v5.1
Gross Receipts
$1,009,985
Mission and Program Overview

Mission

To identify and address vital environmental issues by providing medical care to injured birds of prey and shorebirds, and through educational, research and conservation initiatives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,575,910$4,490,923▼ $84,987
Cash and Non-Interest-Bearing Accounts$247,376$332,596▲ $85,220
Savings and Temporary Cash Investments$117,154$113,209▼ $3,945
Pledges and Grants Receivable-$20,000-
Prepaid Expenses and Deferred Charges$9,502$7,764▼ $1,738
Inventories for Sale or Use$6,831$7,714▲ $883
Loans From Officers Directors$5,000$5,000→ $0
Investments in Publicly Traded Securities-$2,199-
Total Assets$4,956,773$4,974,405▲ $17,632
Liabilities
Mortgage Notes Payable Secured by Investment Property$496,000$564,802▲ $68,802
Other Liabilities$93,559$43,522▼ $50,037
Accounts Payable and Accrued Expenses$4,049$688▼ $3,361
Total Liabilities$598,608$614,012▲ $15,404
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,356,998$4,359,226▲ $2,228
Net Assets With Donor Restrictions$1,167$1,167→ $0
Total Net Assets Fund Balance$4,358,165$4,360,393▲ $2,228
Total Liabilities and Net Assets / Fund Balance$4,956,773$4,974,405▲ $17,632

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,195,942$2,607,288$3,803,230
Land$3,231,694-$3,231,694
Equipment$56,134$279,416$335,550
Other Land Buildings$7,153$7,500$14,653

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,167---$1,167
2018$1,167---$1,167
2017$1,167---$1,167
2016$1,167---$1,167
2015$1,167---$1,167
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
James D Elliot JrExecutive DirectorFT$50,000$50,000

Board Members and Trustees

NameTitle
Katie SimmonsChair
Woodman C KappImmediate Past Chair
Carolyn DietrichDirector
Christy F TaucherDirector
Peter O LehmanDirector
Susan N SandersDirector
V Grainger Mckoy JrDirector
Patrick C IldertonFormer Director
Charles Webb IiiFormer Secretary
I Andy AndersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$525,992
Program Service Revenue
$354,417
Investment Income
$95
Other Revenue
$31,203
All Other Contributions
$342,395
Change in Net Assets
$2,228
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$466,342
Salaries, Compensation, and Employee Benefits$443,137
Total Fundraising Expense$41,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$284,406$33,460$16,730$334,596
Depreciation Depletion$90,120$343-$90,463
Current Officers, Directors, Trustees, and Key Employees$25,000$12,500$12,500$50,000
All Other Expenses$31,693$3,729$3,075$38,497
Occupancy$30,052$3,535$1,768$35,355
Fees for Services Accounting-$31,688-$31,688
Other Employee Benefits$25,166$2,961$1,480$29,607
Payroll Taxes$24,594$2,893$1,447$28,934
Interest$23,381--$23,381
Other Expenses$15,467$1,820$910$18,197
Information Technology-$14,950-$14,950
Office Expenses$10,782$1,269$634$12,685
Fees for Services Other$10,800--$10,800
Insurance$4,525$532$266$5,323
Advertising$3,624$426$213$4,263
Conferences and Meetings--$1,170$1,170
Travel$960--$960
Total Functional Expenses$756,565$111,849$41,065$909,479
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$95,048
Fundraising Direct Expenses$85,970
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Events$237,620$95,048$33,278$61,770
Total Events$237,620$95,048$85,970$9,078
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$5,000$5,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$43,522
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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 governing body review Part VI line 11

“Organizations process to review form 990the form 990 is provided for a comment period after which, once questions are addressed, the form 990 is filed with the appropriate agencies.”

Conflict of interest policy compliance Part VI line 12C

“Enforcement of conflicts policyannually, and upon entrance of a new director, the board discuss any relationships that are critical to conflict of interest evaluation for the center.”

CEO executive director top management comp Part VI line 15A

“Compensation process for top official the executive directors annual salary is approved by the board of directors.”

Other officer or key employee compensation Part VI line 15B

“Compensation process for officerscompensation for key employees or officers (as applicable) is reviewed and approved by the board of directors annually.”

Governing documents etc available to public Part VI line 19

“Governing documents disclosure explanationthe center makes its governing documents, conflict of interest policy and finanical statements available to the public upon request at the centers main location.”

Filing and Contact Details

Filer

Filer Name
Avian Conservation Center
EIN
57-0966813
Address
PO BOX 1247, CHARLESTON, SC 29402
Doing Business As
The Center for Birds of Prey

Signing Officer

Name
James D Elliot Jr
Title
Executive Direc
Phone
8439717474
Signed
2020-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James D Elliot Jr
Formed
1991
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
16
Volunteers
120

Preparer

Firm
Andy Cook CPA LLC
Address
PO BOX 400, Edisto Island, SC 29438
Preparer
Andy Cook
Phone
8438693252
Raw XML AppendixShowing 400 of 560 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO IDENTIFY AND ADDRESS VITAL ENVIRONMENTAL ISSUES BY PROVIDING MEDICAL CARE TO INJURED BIRDS OF PREY AND SHOREBIRDS, AND THROUGH EDUCATIONAL, RESEARCH AND CONSERVATION INITIATIVES.
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IRS990/DepreciationDepletionGrp/TotalAmt090463
IRS990/Desc0THE CENTERFOUNDED OUT OF AN ACUTE AWARENESS FOR THE NEED OF AN AVIAN CONSERVATION CENTER IN SOUTH CAROLINA, THE CHARLESTON RAPTOR CENTER WAS FORMALLY INCORPORATED AS A 501(C)3 ORGANIZATION IN SEPTEMBER 1991. THE CENTERS NAME WAS CHANGED TO THE SOUTH CAROLINA CENTER FOR BIRDS OF PREY IN 1995 TO BETTER REFLECT AN EXPANDED SCOPE OF PROGRAMS AND SERVICES. WITH CONTINUED GROWTH AND REACH, THE AVIAN CONSERVATION CENTER WAS ESTABLISHED IN 2004 AS AN UMBRELLA ORGANIZATION TO ACCOMMODATE DISTINCTIVE EDUCATIONAL, MEDICAL, SCIENTIFIC AND CONSERVATION DISCIPLINES WITHIN THE ORGANIZATION. THESE OPERATING DIVISIONS ARE: THE CENTER FOR BIRDS OF PREY; THE AVIAN MEDICAL CENTER; AND THE SOUTH CAROLINA OIL SPILL TREATMENT FACILITY. THE AVIAN CONSERVATION CENTERS MEDICAL CLINIC OPERATES 365 DAYS A YEAR WITH SUPPORT FROM MORE THAN 60 TRAINED AND DEDICATED VOLUNTEER STAFF MEMBERS. THIS STATE-OF-THE-ART MEDICAL FACILITY TREATS MORE THAN 600 INJURED BIRDS OF PREY AND SHOREBIRDS EACH YEAR. SINCE ITS FOUNDING, THE CENTER HAS ADMITTED OVER 7,000 BIRDS FOR TREATMENT AND RELEASE.THE SC OIL SPILL TREATMENT FACILITY IS AMONG THE MOST DISTINCTIVE FACILITIES HOUSED AT THE AVIAN CONSERVATION CENTER. IN 2005 U.S. FISH AND WILDLIFE AND SOUTH CAROLINA DNR AWARDED THE CENTER A $1.8 MILLION GRANT FOR THE CONSTRUCTION OF THE 3,500 SQUARE FOOT FACILITY, WHICH REMAINS THE ONLY PERMANENT OIL SPILL TREATMENT CENTER OF ITS KIND ON THE EASTERN SEABOARD. RESEARCH AND FIELD STUDIES COMBINE WITH THE OBJECTIVES OF THE MEDICAL AND EDUCATIONAL PROGRAMS TO SUPPORT THE PROTECTION OF WILD BIRD POPULATIONS AND THEIR HABITAT. THE CENTER HAS LED AND PARTICIPATED IN GROUNDBREAKING SCIENTIFIC RESEARCH ON AVIAN GENETICS AND ENVIRONMENTAL HAZARDS, INCLUDING AN ONGOING STUDY OF ENDANGERED AND THREATENED SPECIES IN SOUTH CAROLINA SUCH AS THE SWALLOWTAILED KITE. THE CENTERS WORK IS WELL KNOWN IN CONNECTION WITH ENVIRONMENTAL THREATS LIKE THE EMERGENCE OF AVIAN VACUOLAR MYELINOPATHY(AVM) AMONG EAGLES AND OTHER BIRDS, AND POISONING FROM UNREGULATED LANDFILL SUBSTANCES.A CITIZEN SCIENCE APPROACH TO A NUMBER OF INITIATIVES ALLOWS THE PUBLIC TO BECOME ACTIVE CONTRIBUTORS TO WILDLIFE CONSERVATION AND TO RAISE PUBLIC AWARENESS OF VITAL ECOLOGICAL ISSUES. CITIZEN-SCIENCE PROGRAMS CARRY THE ADDITIONAL BONUS OF RAISING PUBLIC AWARENESS ABOUT ECOLOGICAL ISSUES, EDUCATING THE PUBLIC ABOUT SPECIES OF CONCERN AND THEIR ASSOCIATED HABITATS, AND ALLOWING THE PUBLIC TO BECOME ACTIVELY ENGAGED SUPPORTERS OF WILDLIFE CONSERVATION. AVIAN MEDICAL CLINICTHE PROFESSIONAL TREATMENT OF INJURED BIRDS IS A SOURCE OF INCOMPARABLE INSIGHT INTO CRITICAL ENVIRONMENTAL ISSUES, MANY OF WHICH HAVE HUMAN HEALTH IMPLICATIONS. THE AVIAN MEDICAL CLINIC CURRENTLY TREATS MORE THAN 600INJURED RAPTORS AND SHOREBIRDS EACH YEAR, RELEASING THE MAJORITY BACK TO THEIR NATURAL HABITAT. INJURED BIRDS ARE ADMITTED FROM A CONTINUALLY WIDENING GEOGRAPHICAL AREA. ALTHOUGH THE CAUSES OF INJURIES VARY WIDELY, NEARLY ALL ARE HUMAN-RELATED - RANGING FROM GUNSHOT WOUNDS TO COLLISIONS, ELECTRIC SHOCK FROM POWER LINES, AND TOXICITY. THE MEDICAL FUNCTIONS OF THE CENTER OPERATE ON A 365-DAY / 24-HOUR BASIS. ENVIRONMENTAL EDUCATIONEACH YEAR, THOUSANDS OF STUDENTS ARE ENGAGED IN THE CENTERS SCIENCE AND NATURAL HISTORY BASED EDUCATIONAL PROGRAMS. THE POWER AND BEAUTY OF BIRDS OF PREY CAST THEM AS UNPARALLELED AMBASSADORS IN PUBLIC EDUCATION - EXEMPLIFYING BOTH THE INTELLECTUAL AND ETHICAL ASPECTS OF CONSERVATION MANAGEMENT.DECADES OF PROGRAM EXPERIENCE AND EVALUATIONS CONSISTENTLY PROVIDED FROM EDUCATORS DEMONSTRATE THAT THESE PROGRAMS CAPTURE ATTENTION, ENHANCE RETENTION OF SUBJECT MATERIAL, AND FOSTER A RENEWED ENTHUSIASM FOR LEARNING - ALL OF WHICH CONTRIBUTE TO AN OVERALL IMPROVEMENT IN ACADEMIC PERFORMANCE. THE EXPERIENTIAL PROGRAMS OFFERED BY THE CENTER, WHETHER ONSITE AT THE CENTERS 152 ACRE CAMPUS, OR OFFERED AS OUTREACH IN CLASSROOMS AND OTHER VENUES, PROMOTE AN AWARENESS AND APPRECIATION FOR THE NATURAL WORLD AND OUR RESPECTIVE ROLES AS STEWARD
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