Civic Intelligence

North Carolina Water Environment Association Inc.

990 • Fiscal year 2019 • EIN 58-1454018

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 31, 2020

2841 Plaza Place Suite 130Raleigh, NC 27612

(919) 784-9030

Siviq Scores

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

Liabilities / Assets

81st percentile

0.33x

Higher debt load relative to assets than 81% of similar nonprofits.

2019 filings • NTEE C • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • NTEE C • $500k-$1M nonprofits • Source year 2019

Net Margin

34th percentile

-0.8%

Higher net margin than 34% of similar nonprofits.

2019 filings • NTEE C • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

91st percentile

$117,716

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

62nd percentile

8.6%

Faster asset growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

7.8%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$845,911

Up $66,966 (+8.6%) from 2018

Net Assets

Up

$567,570

Up $29,480 (+5.5%) from 2018

Liabilities

Up

$278,341

Up $37,486 (+16%) from 2018

Revenue

Up

$803,003

Up $57,943 (+7.8%) from 2018

Expenses

Up

$809,302

Up $39,278 (+5.1%) from 2018

Net Income

Up

-$6,299

Up $18,665 (+75%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $396,968Liabilities 2010: $0Net Assets 2010: $396,9682010Assets 2011: $414,025Liabilities 2011: $0Net Assets 2011: $414,0252011Assets 2012: $500,995Liabilities 2012: $0Net Assets 2012: $500,9952012Assets 2013: $663,399Liabilities 2013: $110,643Net Assets 2013: $552,7562013Assets 2014: $667,315Liabilities 2014: $74,034Net Assets 2014: $593,2812014Assets 2015: $561,148Liabilities 2015: $58,551Net Assets 2015: $502,5972015Assets 2016: $630,748Liabilities 2016: $107,020Net Assets 2016: $523,7282016Assets 2017: $726,787Liabilities 2017: $142,623Net Assets 2017: $584,1642017Assets 2018: $778,945Liabilities 2018: $240,855Net Assets 2018: $538,0902018Assets 2019: $845,911Liabilities 2019: $278,341Net Assets 2019: $567,5702019Assets 2020: $682,789Liabilities 2020: $231,676Net Assets 2020: $451,1132020Assets 2021: $779,629Liabilities 2021: $306,140Net Assets 2021: $473,4892021Assets 2022: $812,805Liabilities 2022: $366,294Net Assets 2022: $446,5112022Assets 2024: $518,638Liabilities 2024: $173,160Net Assets 2024: $345,4782024

Highlighted filing

2019

Assets$845,911
Liabilities$278,341
Net Assets$567,570

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $571,4492010Expenses 2011: $580,4682011Expenses 2012: $586,4052012Revenue 2013: $616,553Expenses 2013: $564,792Net Income 2013: $51,7612013Revenue 2014: $638,075Expenses 2014: $597,550Net Income 2014: $40,5252014Revenue 2015: $622,459Expenses 2015: $707,164Net Income 2015: -$84,7052015Revenue 2016: $683,575Expenses 2016: $677,406Net Income 2016: $6,1692016Revenue 2017: $715,943Expenses 2017: $686,926Net Income 2017: $29,0172017Revenue 2018: $745,060Expenses 2018: $770,024Net Income 2018: -$24,9642018Revenue 2019: $803,003Expenses 2019: $809,302Net Income 2019: -$6,2992019Revenue 2020: $362,959Expenses 2020: $513,363Net Income 2020: -$150,4042020Revenue 2021: $552,219Expenses 2021: $559,718Net Income 2021: -$7,4992021Revenue 2022: $631,218Expenses 2022: $701,129Net Income 2022: -$69,9112022Revenue 2024: $892,994Expenses 2024: $886,947Net Income 2024: $6,0472024

Highlighted filing

2019

Revenue$803,003
Expenses$809,302
Net Income-$6,299
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 31, 2020
Return Version
2019v5.0
Gross Receipts
$804,103
Mission and Program Overview

Mission

Nc wea is dedicated to providing water education, training and leadership to protect public health and the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$247,722$320,961▲ $73,239
Savings and Temporary Cash Investments$282,031$283,461▲ $1,430
Cash and Non-Interest-Bearing Accounts$243,504$232,856▼ $10,648
Land, Buildings, and Equipment, Net$5,688$8,633▲ $2,945
Total Assets$778,945$845,911▲ $66,966
Liabilities
Other Liabilities$240,855$278,341▲ $37,486
Total Liabilities$240,855$278,341▲ $37,486
Net Assets / Fund Balance
Net Assets With Donor Restrictions$229,667$300,472▲ $70,805
Net Assets Without Donor Restrictions$308,423$267,098▼ $41,325
Total Net Assets Fund Balance$538,090$567,570▲ $29,480
Total Liabilities and Net Assets / Fund Balance$778,945$845,911▲ $66,966

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,633$13,844$22,477

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$247,720$32,121▲ $48,493-$320,959
2018$248,131$29,951▼ $21,111-$247,720
2017$190,744$29,969▲ $31,418-$248,131
2016$155,808$25,475▲ $14,961-$190,744
2015$145,778$23,259▼ $5,979-$155,808
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catrice JonesExecutive DiPT$51,037$66,679$117,716

Board Members and Trustees

NameTitle
Jeff CogginsChair
Kenny WaldroupChair Elect
David SaundersPast Chair
Brian TrippVice Chair
Anthony MencomeBoard Member
Betsy DrakeBoard Member
Chris BelkBoard Member
Jordan TaylorBoard Member
Ken VogtBoard Member
Kevin IrbyBoard Member
Kristine WilliamsBoard Member
Mike BorchersBoard Member
Ron HargroveBoard Member
Tom BachBoard Member
Ben KearnsSecretary
Greg MorganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$92,230
Program Service Revenue
$672,385
Investment Income
$14,224
Other Revenue
$24,164
All Other Contributions
$19,340
Change in Net Assets
$-6,299

Audited Revenue Reconciliation

Revenue per Audited Statements
$803,003
Revenue Not Reported on Form 990
$35,779
Total Revenue per Audited Statements
$838,782
Total Revenue per Form 990
$803,003
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$563,758
Salaries, Compensation, and Employee Benefits$245,544
Total Fundraising Expense$12,008
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,556$26,869$2,519$139,944
Office Expenses$69,960$4,709-$74,669
Current Officers, Directors, Trustees, and Key Employees$49,663$12,070$1,132$62,865
Fees for Services Other$47,472$5,607-$53,079
Travel$43,053$6,148-$49,201
All Other Expenses$36,571$4,205-$40,776
Occupancy$23,156$5,474-$28,630
Other Expenses$16,482$793$7,375$24,650
Other Employee Benefits$18,866$4,523$376$23,765
Payroll Taxes$8,682$2,110$198$10,990
Fees for Services Accounting$8,076$2,084-$10,160
Pension Plan Contributions$6,304$1,532$144$7,980
Insurance$4,074$968-$5,042
Depreciation Depletion$3,205$762-$3,967
Fees for Services Legal$384$99-$483
Advertising$150--$150
Total Functional Expenses$717,625$79,669$12,008$809,302

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$809,302
Total Expenses per Audited Statements$809,302
Total Expenses per Form 990$809,302
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,825
Fundraising Direct Expenses$1,100
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Payable$278,341
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

In 2010, the two related organizations, as disclosed on schedule r, entered into a management agreement in which american water works association north carolina section (ncawwa), an affiliate tax exempt organization with identical board members and officers, agreed to provide to north carolina water environment association, inc. (ncwea) all management and administrative services required for the operation of ncwea. At the conclusion of each fiscal year, ncwea agrees to pay ncawwa an amount equal to 50% of all administrative costs. See schedule r, part vii.

Form 990, Page 6, Part VI, Line 6

The organization along with its related organization nc american water works association has over 2,600 members.

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

Per the organization bylaws, the general membership of the organization elects the board of directors.

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

A copy of form 990 is provided to the organization's governing body for review and approval before the 990 is filed.

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

The organization requires a conflict of interest statement be signed annually verifying that the individual is free from any conflict of interest.

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

American society of association executives, association executives of north carolina, and institute for non-profits at nc state are sources for non-profit executive salaries and compensation. Additionally, salaries of comparable awwa section and wea member association executives may be considered, along with similar non-profit statewide educational organizations.

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

Compensation is determined by research and comparability to similar non-profit organizations in the same manner as described in line 15a.

Form 990, Page 6, Part VI, Line 19

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

Form 990, Part VII

The board of trustees members disclosed on part vii include those individuals who held office, were elected, or renewed their service terms during 2019 and held the position as of 12/31/19.

Filing and Contact Details

Filer

Filer Name
North Carolina Water Environment
EIN
58-1454018
Phone
9197849030
Address
2841 PLAZA PLACE SUITE 130, RALEIGH, NC 27612

Signing Officer

Name
Jeff Coggins
Title
Chair
Phone
9197849030
Signed
2020-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catrice Jones
Formed
1928
Legal Domicile
Nc
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
250

Preparer

Firm
Langdon & Company Llp
Address
223 US HIGHWAY 70 EAST SUITE 100, GARNER, NC 27529-4051
Preparer
Anthony T Pandiscia
Phone
9196621001
Supplemental Narrative

Additional Explanations

Form 990

Part iv, line 12b & part xii, line 2b the organization is included in combined audited financial statements due to both an economic interest and a shared governing board.

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

Other program services include membership, national association and water for people/nc outreach. The organization serves as a vital continuing education resource for their membership. Engineers and operators for water and wastewater treatment facilities must be licensed because their work is essential for public health, and must complete continuing education to ensure that their knowledge and skills are maintained at the highest level. Nc awwa-wea is a recognized provider of quality continuing education, delivering more than 25 training seminars, workshops, week-long schools and multi-day conferences, including the academy and institute programs, throughout the year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The nc safewater endowment funds was formed for the purpose of promoting safe water, increasing education through knowledge and understanding of safe water, and preserving and enhancing the water environment. The primary means for accomplishing this purpose is to provide scholarship funds to individuals who seek assistance in order to complete a course of study emphasizing the protection of public health by providing safe drinking water and/or protecting the quality and integrity of the water environment. In addition, the nc safewater endowment fund will award funds to assist educators in providing enhanced water environment education to registered students and/or the public. The board will consider specific donor restrictions on contributions of 25,000 or more.

Schedule D, Page 3, Part X

The association evaluates any uncertain tax positions. Accordingly, the association's policy is to record a liability for any tax position taken that is beneficial to the association, including any related interest and penalties, when it is more likely than not the position of management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of december 31, 2019 and 2018.

Schedule D, Page 4, Part XIII

Investments included in other assets on the combined statement of assets and net assets - modified cash basis, consists of the association's nc safewater endowment fund. The endowment is managed by the triangle community foundation.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DI
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IRS990/OtherExpensesGrp/Desc0EVENT MEALS
IRS990/OtherExpensesGrp/Desc1FACILITY COSTS
IRS990/OtherExpensesGrp/Desc2READERSHIP COSTS
IRS990/OtherExpensesGrp/Desc3PRG SERV ADMIN COSTS
IRS990/OtherExpensesGrp/FundraisingAmt0264
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IRS990/OtherExpensesGrp/ProgramServicesAmt147454
IRS990/OtherExpensesGrp/ProgramServicesAmt230526
IRS990/OtherExpensesGrp/ProgramServicesAmt316482
IRS990/OtherExpensesGrp/TotalAmt0194583
IRS990/OtherExpensesGrp/TotalAmt147842
IRS990/OtherExpensesGrp/TotalAmt230526
IRS990/OtherExpensesGrp/TotalAmt324650
IRS990/OtherLiabilitiesGrp/BOYAmt0240855
IRS990/OtherLiabilitiesGrp/EOYAmt0278341
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1541800
IRS990/OtherRevenueMiscGrp/Desc0NC CURRENTS
IRS990/OtherRevenueMiscGrp/Desc1JOB ADS ON WEBSITE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16322
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt268
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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt16322
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02519
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026869
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0110556
IRS990/OtherSalariesAndWagesGrp/TotalAmt0139944
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0198
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02110
IRS990/PayrollTaxesGrp/ProgramServicesAmt08682
IRS990/PayrollTaxesGrp/TotalAmt010990
IRS990/PensionPlanContributionsGrp/FundraisingAmt0144
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01532
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06304
IRS990/PensionPlanContributionsGrp/TotalAmt07980
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CATRICE JONES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1COLLECTION/DIST SCHOOLS
IRS990/ProgramServiceRevenueGrp/Desc2EXHIBIT SALES
IRS990/ProgramServiceRevenueGrp/Desc3WASTEWATER SCHOOLS
IRS990/ProgramServiceRevenueGrp/Desc4OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0193589
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1137755
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2118375
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3111398
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt492488
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1137755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2118375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3111398
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt492488
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOOLS - THE ASSOCIATION SPONSORS VARIOUS SCHOOLS DURING THE COURSE OF THE YEAR TO PROVIDE CONTINUING EDUCATION ON WATER AND WASTEWATER TOPICS. SCHOOLS MEET STATE MANDATED EDUCATION TO SIT FOR STATE OPERATOR EXAMINATIONS. THE ACADEMY FOR WATER PROFESSIONAL DEVELOPMENT IS AN INITIATIVE OF THE ASSOCIATION TO FILL AN INDUSTRY TRAINING GAP AND ADVANCE THE CAREERS OF PARTICIPANTS. THE PROGRAM INCLUDES MULTI-YEAR TECHNICAL AND SOFT-SKILL TRAINING COURSES, WHICH HAVE BEEN DEVELOPED BASED ON INPUT FROM INDUSTRY LEADERS ACROSS NORTH CAROLINA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0227814
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0137755
IRS990/ProgSrvcAccomActy3Grp/Desc0TECHNICAL PROGRAMS - THE ASSOCIATION HAS VARIOUS SEMINARS DURING THE YEAR TO PROVIDE CONTINUING EDUCATION ON WATER AND WASTEWATER TOPICS AND ENHANCE MEMBER AWARENESS OF ISSUES RELATED TO THE INDUSTRY AND ENCOURAGES NETWORKING. ADDITIONALLY, CEU'S ARE PROVIDED THAT ALLOW STATE OPERATORS AND ENGINEERS TO MEET MANDATORY CONTINUING EDUCATION REQUIREMENTS. ALSO INCLUDES INSTITUTES, WHICH ARE PACKAGES OF TRAINING DEVELOPMENT THROUGH AGREEMENTS WITH UTILITIES, TO PROVIDE TRAINING REQUESTED BY THE UTILITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt037011
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt018780
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES INCLUDE MEMBERSHIP, NATIONAL ASSOCIATION AND WATER FOR PEOPLE/NC OUTREACH. THE ORGANIZATION SERVES AS A VITAL CONTINUING EDUCATION RESOURCE FOR THEIR MEMBERSHIP. ENGINEERS AND OPERATORS FOR WATER AND WASTEWATER TREATMENT FACILITIES MUST BE LICENSED BECAUSE THEIR WORK IS ESSENTIAL FOR PUBLIC HEALTH, AND MUST COMPLETE CONTINUING EDUCATION TO ENSURE THAT THEIR KNOWLEDGE AND SKILLS ARE MAINTAINED AT THE HIGHEST LEVEL. NC AWWA-WEA IS A RECOGNIZED PROVIDER OF QUALITY CONTINUING EDUCATION, DELIVERING MORE THAN 25 TRAINING SEMINARS, WORKSHOPS, WEEK-LONG SCHOOLS AND MULTI-DAY CONFERENCES, INCLUDING THE ACADEMY AND INSTITUTE PROGRAMS, THROUGHOUT THE YEAR.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0187803
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt073005
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0532976
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.19$1.73$3.45$8.93$8.87$0.06
2022Summary only. Only limited summary data is available for this year.$8.13$3.66$4.47$6.31$7.01$0.70
2021Summary only. Only limited summary data is available for this year.$7.80$3.06$4.73$5.52$5.60$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.83$2.32$4.51$3.63$5.13$1.50
2019Detailed filing. Detailed filing data is available for this year.$8.46$2.78$5.68$8.03$8.09$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.79$2.41$5.38$7.45$7.70$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.27$1.43$5.84$7.16$6.87$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.31$1.07$5.24$6.84$6.77$0.06
2015Detailed filing. Detailed filing data is available for this year.$5.61$0.59$5.03$6.22$7.07$0.85
2014Detailed filing. Detailed filing data is available for this year.$6.67$0.74$5.93$6.38$5.98$0.41
2013Detailed filing. Detailed filing data is available for this year.$6.63$1.11$5.53$6.17$5.65$0.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$0.00$5.01$5.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.00$4.14$5.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.00$3.97$5.71
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $500k-$1M nonprofits