Civic Intelligence

Upper Ocmulgee River Resource Conservation & Development Council

990 • Fiscal year 2014 • EIN 58-1861420

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 03, 2015

750 S Perry StreetLawrenceville, GA 30046

(648) 376-9518

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

12th percentile

-29%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-15%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$79,232

Down $18,443 (-19%) from 2013

Net Assets

Down

$78,196

Down $16,998 (-18%) from 2013

Liabilities

Down

$1,036

Down $1,445 (-58%) from 2013

Revenue

Down

$58,229

Down $10,140 (-15%) from 2013

Expenses

Down

$75,227

Down $41,051 (-35%) from 2013

Net Income

Up

-$16,998

Up $30,911 (+65%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2010: $191,742Liabilities 2010: $2,819Net Assets 2010: $188,9232010Assets 2011: $156,205Liabilities 2011: $1,737Net Assets 2011: $154,4682011Assets 2012: $145,507Liabilities 2012: $2,405Net Assets 2012: $143,1022012Assets 2013: $97,675Liabilities 2013: $2,481Net Assets 2013: $95,1942013Assets 2014: $79,232Liabilities 2014: $1,036Net Assets 2014: $78,1962014Assets 2015: $70,878Liabilities 2015: $2,377Net Assets 2015: $68,5012015Assets 2016: $68,937Liabilities 2016: $2,037Net Assets 2016: $66,9002016Assets 2017: $91,858Liabilities 2017: $7,286Net Assets 2017: $84,5722017Assets 2018: $87,699Liabilities 2018: $5,548Net Assets 2018: $82,1512018Assets 2019: $97,835Liabilities 2019: $2,303Net Assets 2019: $95,5322019Assets 2020: $105,976Liabilities 2020: $4,417Net Assets 2020: $101,5592020Assets 2021: $89,085Liabilities 2021: $92,741Net Assets 2021: -$3,6562021Assets 2022: $148,195Liabilities 2022: $31,007Net Assets 2022: $117,1882022Assets 2023: $163,327Liabilities 2023: $14,667Net Assets 2023: $148,6602023Assets 2024: $189,089Liabilities 2024: $45,274Net Assets 2024: $143,8152024Assets 2025: $142,120Liabilities 2025: $0Net Assets 2025: $142,1202025

Highlighted filing

2014

Assets$79,232
Liabilities$1,036
Net Assets$78,196

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $134,9242010Expenses 2011: $125,8032011Revenue 2012: $68,383Expenses 2012: $79,749Net Income 2012: -$11,3662012Revenue 2013: $68,369Expenses 2013: $116,278Net Income 2013: -$47,9092013Revenue 2014: $58,229Expenses 2014: $75,227Net Income 2014: -$16,9982014Revenue 2015: $114,702Expenses 2015: $124,397Net Income 2015: -$9,6952015Revenue 2016: $114,527Expenses 2016: $178,803Net Income 2016: -$64,2762016Revenue 2017: $262,052Expenses 2017: $244,380Net Income 2017: $17,6722017Revenue 2018: $235,941Expenses 2018: $238,362Net Income 2018: -$2,4212018Revenue 2019: $206,448Expenses 2019: $193,067Net Income 2019: $13,3812019Revenue 2020: $218,246Expenses 2020: $211,110Net Income 2020: $7,1362020Revenue 2021: $197,053Expenses 2021: $302,268Net Income 2021: -$105,2152021Revenue 2022: $276,541Expenses 2022: $155,697Net Income 2022: $120,8442022Revenue 2023: $205,410Expenses 2023: $173,938Net Income 2023: $31,4722023Revenue 2024: $133,037Expenses 2024: $137,882Net Income 2024: -$4,8452024Revenue 2025: $94,260Expenses 2025: $95,955Net Income 2025: -$1,6952025

Highlighted filing

2014

Revenue$58,229
Expenses$75,227
Net Income-$16,998
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 3, 2015
Return Version
2013v4.0
Gross Receipts
$58,229
Mission and Program Overview

Mission

Our Mission is to improve our communities by balancing environmental quality with economic and cultural development.

Resource Soil Water Conservation. To improve our communities by balancing environmental quality with economic and cultural development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$95,401$74,531▼ $20,870
Prepaid Expenses and Deferred Charges$975$3,096▲ $2,121
Land, Buildings, and Equipment, Net$1,299$1,605▲ $306
Total Assets$97,675$79,232▼ $18,443
Liabilities
Accounts Payable and Accrued Expenses$2,481$1,036▼ $1,445
Total Liabilities$2,481$1,036▼ $1,445
Net Assets / Fund Balance
Unrestricted Net Assets$95,194$78,196▼ $16,998
Total Net Assets Fund Balance$95,194$78,196▼ $16,998
Total Liabilities and Net Assets / Fund Balance$97,675$79,232▼ $18,443

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,605$7,061-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ellis R LammePresident
Robert W PowellVice President
Bill WhittenMember at Large
Nigel PrichardMember at Large
Chuck GrahamSecretary
Don GravettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,242
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$8,971
All Other Contributions
$49,242
Change in Net Assets
$-16,998

Audited Revenue Reconciliation

Revenue per Audited Statements
$58,229
Revenue Not Reported on Form 990
$46,200
Total Revenue per Audited Statements
$104,429
Total Revenue per Form 990
$58,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$50,285
Other Expenses$24,942
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$25,143$25,142$0$50,285
Conferences and Meetings$12,406$0$0$12,406
Fees for Services Accounting$1,280$3,000$0$4,280
Insurance$1,741$1,740$0$3,481
Office Expenses$424$2,626$0$3,050
Occupancy$896$895$0$1,791
Depreciation Depletion$208$600$0$808
Other Expenses$0$616$0$616
Total Functional Expenses$40,261$34,966$0$75,227

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$121,427
Expenses per Audited Statements$75,227
Total Expenses per Form 990$75,227
Expenses Not Reported on Form 990$46,200
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

EIN
58-1861420
Phone
6483769518

Signing Officer

Name
Ellis Lamme
Title
President
Phone
6483769518
Signed
2015-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellis Lamme
Formed
1990
Legal Domicile
Ga
Voting Board Members
16
Independent Board Members
16
Employees
3
Volunteers
51

Preparer

Preparer
David E Descalzo CPA Cfe
Phone
7064834654
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Board members.

Pt VI, Line 7A

Board members can elect members.

Pt VI, Line 7B

Decisions subject to quorum and unanimous vote.

Pt VI, Line 8A

Board minutes recorded by Secretary govering body.

Pt VI, Line 8B

There are no sub-committee(s) with authority to act on

Pt VI, Line 8B

behalf of the governing body.

Pt VI, Line 11B

Copy reviewed with Executive Board Members followed

Pt VI, Line 11B

by CPA firm recommendation(s).

Pt VI, Line 12C

Executive Board reviews this policy with its current

Pt VI, Line 12C

and new memberships.

Pt VI, Line 15B

Based on contract negotiations and demographics.

Pt VI, Line 19

Available upon written request.

Financial Statement Notes

Pt XI Line 2D

In Kind Contribution

Pt XII Line 2D

In Kind Contribution

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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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IRS990/Desc0EDUCATE GOVERNMENT LEADERS AND CITIZENS ON STREAM BUFFER INITIATIVE FOR GEORGIA. PROVIDE EROSION CONTROL PROGRAMS ON RIVERS, STREAMS, AND UNNAMED TRIBUTARIES LOCATED IN THE STATE OF GEORGIA, INCLUDING WATER QUALITY AND QUANTITY IMPROVEMENTS. PROVIDE FARMERS EDUCATIONAL ASSISTANCE PROGRAMS, BEST MANAGMENT PRACTICES (BMP), PROVIDE IRRIGATION IMPROVEMENTS FOR WATER CONSERVATION, ENERGY CONSERVATION, WASTE MANAGEMENT ON WATER RUN OFF FROM LIVESTOCK, PASTURE MANAGEMENT, AND FOOD SAFETY CROPS, FARM TO SCHOOL PROGRAMS, FARMERS MARKETS, PROVIDE EDUCATION ON TREE PLANTING PROGRAMS IN GEORGIA STATEWIDE IN COMMUNITIES FOR QUALITY OF LIFE ISSUES. PROVIDE TRAINING FOR BETTER BACK ROADS PROJECTS IN COUNTIES, AND CITY'S TO REDUCE EROSION. PROVIDE EDUCATION ON WASTE MANAGEMENT AND RECYCLING TO REDUCE LANDFILL IMPACTS. INSPECT AND MAINTAIN FLOOD CONTROL STRUCTURES AND REPORT PROBLEMS TO SOIL AND WATER DISTRICTS. PROVIDE HANDS-ON WORKSHOPS FOR CONSERVATION FOR SMALL AND BEGINNING FARMERS, AND VETERAN FARMERS. WRITE GRANTS TO FUND PROJECTS AND MANAGE GRANT FUNDING FOR EACH GRANT AWARDED TO THE COUNCIL. WORK CLOSELY WITH STATE, COUNTY, CITY LEADERS, AND BUSINESS LEADERS TO INSURE OUR MISSION TO IMPROVE OUR COMMUNITIES BY BALANCING ENVIRONMENT QUALITY WITH ECONOMIC AND CULTURAL DEVELOPMENT.
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0372652
IRS990ScheduleA/TotalSupportAmt0375921
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01605
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07061
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt08666
IRS990ScheduleD/ExpensesNotReportedAmt046200
IRS990ScheduleD/ExpensesSubtotalAmt075227
IRS990ScheduleD/OtherExpensesIncludedAmt046200
IRS990ScheduleD/OtherRevenueAmt046200
IRS990ScheduleD/RevenueNotReportedAmt046200
IRS990ScheduleD/RevenueSubtotalAmt058229
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In Kind Contribution
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1In Kind Contribution
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01605
IRS990ScheduleD/TotalExpensesPerForm990Amt075227
IRS990ScheduleD/TotalRevenuePerForm990Amt058229
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0104429
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0121427
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members can elect members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions subject to quorum and unanimous vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board minutes recorded by Secretary govering body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There are no sub-committee(s) with authority to act on
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Copy reviewed with Executive Board Members followed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7by CPA firm recommendation(s).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Executive Board reviews this policy with its current
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9and new memberships.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Based on contract negotiations and demographics.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt097675
IRS990/TotalAssetsEOYAmt079232
IRS990/TotalAssetsGrp/BOYAmt097675
IRS990/TotalAssetsGrp/EOYAmt079232
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt049242
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034966
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040261
IRS990/TotalFunctionalExpensesGrp/TotalAmt075227
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02481
IRS990/TotalLiabilitiesEOYAmt01036
IRS990/TotalLiabilitiesGrp/BOYAmt02481
IRS990/TotalLiabilitiesGrp/EOYAmt01036
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt095194
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078196
IRS990/TotalProgramServiceExpensesAmt040261
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08987
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt058229
IRS990/TotalVolunteersCnt051
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt079232
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt095194
IRS990/UnrestrictedNetAssetsGrp/EOYAmt078196
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine103536 Marion Ct
IRS990/USAddress/City0Buford
IRS990/USAddress/State0GA
IRS990/USAddress/ZIPCode030519
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0upperocmulgeeriverrcd.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELLIS LAMME
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06483769518
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10Upper Ocmulgee River RC&D Council Inc
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0581861420
ReturnHeader/Filer/PhoneNum06483769518
ReturnHeader/Filer/USAddress/AddressLine10750 S Perry Street
ReturnHeader/Filer/USAddress/City0Lawrenceville
ReturnHeader/Filer/USAddress/State0GA
ReturnHeader/Filer/USAddress/ZIPCode030046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DAVID E DESCALZO CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10268 THORNWOOD DR SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CALHOUN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0307014643
ReturnHeader/PreparerPersonGrp/PhoneNum07064834654
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E DESCALZO CPA CFE
ReturnHeader/ReturnTs02015-04-22T08:09:06-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.94$0.96$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.89$0.45$1.44$1.33$1.38$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.15$1.49$2.05$1.74$0.31
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.31$1.17$2.77$1.56$1.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.93$0.04$1.97$3.02$1.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.04$1.02$2.18$2.11$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.02$0.96$2.06$1.93$0.13
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.06$0.82$2.36$2.38$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.07$0.85$2.62$2.44$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.02$0.67$1.15$1.79$0.64
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.02$0.69$1.15$1.24$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$0.58$0.75$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.02$0.95$0.68$1.16$0.48
2012Summary only. Only limited summary data is available for this year.$1.46$0.02$1.43$0.68$0.80$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.02$1.54$1.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.03$1.89$1.35
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits