Civic Intelligence

Phinizy Center for Water Sciences Inc.

990 • Fiscal year 2013 • EIN 58-2247999

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 19, 2014

1858 Lock Dam RdAugusta, GA 30906

(706) 828-2109

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

57th percentile

$64,615

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

21st percentile

-4.7%

Faster asset growth than 21% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

36th percentile

-1.1%

Faster revenue growth than 36% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Down

$1,595,051

Down $78,889 (-4.7%) from 2012

Net Assets

Down

$1,575,197

Down $85,647 (-5.2%) from 2012

Liabilities

Up

$19,854

Up $6,758 (+52%) from 2012

Revenue

Down

$692,486

Down $8,005 (-1.1%) from 2012

Expenses

Up

$778,133

Up $30,165 (+4.0%) from 2012

Net Income

Down

-$85,647

Down $38,170 (-80%) from 2012

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,698,781Liabilities 2010: $14,914Net Assets 2010: $1,683,8672010Assets 2011: $1,713,142Liabilities 2011: $4,821Net Assets 2011: $1,708,3212011Assets 2012: $1,673,940Liabilities 2012: $13,096Net Assets 2012: $1,660,8442012Assets 2013: $1,595,051Liabilities 2013: $19,854Net Assets 2013: $1,575,1972013Assets 2014: $1,623,872Liabilities 2014: $33,875Net Assets 2014: $1,589,9972014Assets 2015: $1,550,195Liabilities 2015: $36,434Net Assets 2015: $1,513,7612015Assets 2016: $1,553,767Liabilities 2016: $120,337Net Assets 2016: $1,433,4302016Assets 2017: $1,423,705Liabilities 2017: $99,372Net Assets 2017: $1,324,3332017Assets 2018: $1,249,260Liabilities 2018: $84,322Net Assets 2018: $1,164,9382018Assets 2019: $1,242,454Liabilities 2019: $49,209Net Assets 2019: $1,193,2452019Assets 2020: $1,193,926Liabilities 2020: $36,611Net Assets 2020: $1,157,3152020Assets 2021: $1,257,044Liabilities 2021: $32,785Net Assets 2021: $1,224,2592021Assets 2022: $1,324,990Liabilities 2022: $98,692Net Assets 2022: $1,226,2982022Assets 2023: $1,381,485Liabilities 2023: $120,483Net Assets 2023: $1,261,0022023Assets 2024: $1,271,152Liabilities 2024: $77,577Net Assets 2024: $1,193,5752024

Highlighted filing

2013

Assets$1,595,051
Liabilities$19,854
Net Assets$1,575,197

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $704,8372010Revenue 2011: $601,040Expenses 2011: $576,586Net Income 2011: $24,4542011Revenue 2012: $700,491Expenses 2012: $747,968Net Income 2012: -$47,4772012Revenue 2013: $692,486Expenses 2013: $778,133Net Income 2013: -$85,6472013Revenue 2014: $943,910Expenses 2014: $930,185Net Income 2014: $13,7252014Revenue 2015: $1,035,994Expenses 2015: $1,111,084Net Income 2015: -$75,0902015Revenue 2016: $1,085,579Expenses 2016: $1,165,910Net Income 2016: -$80,3312016Revenue 2017: $733,143Expenses 2017: $842,240Net Income 2017: -$109,0972017Revenue 2018: $446,466Expenses 2018: $589,861Net Income 2018: -$143,3952018Revenue 2019: $570,453Expenses 2019: $547,151Net Income 2019: $23,3022019Revenue 2020: $491,800Expenses 2020: $530,343Net Income 2020: -$38,5432020Revenue 2021: $630,947Expenses 2021: $569,412Net Income 2021: $61,5352021Revenue 2022: $690,488Expenses 2022: $737,125Net Income 2022: -$46,6372022Revenue 2023: $1,037,744Expenses 2023: $1,008,407Net Income 2023: $29,3372023Revenue 2024: $809,358Expenses 2024: $880,812Net Income 2024: -$71,4542024

Highlighted filing

2013

Revenue$692,486
Expenses$778,133
Net Income-$85,647
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 19, 2014
Return Version
2013v3.1
Gross Receipts
$692,486
Mission and Program Overview

Mission

The mission of phinizy center for water sciences, inc. Is to provide leadership for sustainable wastersheds and economic vitality through research, education, and connecting people with nature.

To promote environmental stewardship through research, education and public outreach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,498,990$1,402,132▼ $96,858
Savings and Temporary Cash Investments$99,539$119,705▲ $20,166
Pledges and Grants Receivable$38,762$24,651▼ $14,111
Accounts Receivable-$12,590-
Inventories for Sale or Use$6,593$6,593→ $0
Prepaid Expenses and Deferred Charges$4,053$325▼ $3,728
Cash and Non-Interest-Bearing Accounts-$-1-
Total Assets$1,673,941$1,595,051▼ $78,890
Other Assets Total$26,004$29,056▲ $3,052
Liabilities
Other Liabilities$13,097$19,854▲ $6,757
Total Liabilities$13,097$19,854▲ $6,757
Net Assets / Fund Balance
Unrestricted Net Assets$1,616,551$1,521,442▼ $95,109
Temporarily Rstr Net Assets$44,293$53,755▲ $9,462
Total Net Assets Fund Balance$1,660,844$1,575,197▼ $85,647
Total Liabilities and Net Assets / Fund Balance$1,673,941$1,595,051▼ $78,890

Asset Categories

AssetBook ValueDepreciationBasis
Land$90,000-$90,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Robert YoungPresident/ce$64,615$64,615
Rebecca WallaceCOO$12,953$12,953

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$507,941
Program Service Revenue
$163,601
Investment Income
$718
Other Revenue
$20,226
All Other Contributions
$507,941
Change in Net Assets
$-85,647

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$90,000
Total Noncash Contributions1$90,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$692,486
Total Revenue per Audited Statements
$692,486
Total Revenue per Form 990
$692,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$422,228
Other Expenses$355,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$270,231$39,060-$309,291
Depreciation Depletion$67,534$41,915-$109,449
All Other Expenses$21,518$75,228-$96,746
Current Officers, Directors, Trustees, and Key Employees-$77,568-$77,568
Insurance$6,806$21,351-$28,157
Payroll Taxes$13,910$8,988-$22,898
Other Expenses$20,972$28,301-$20,972
Advertising$978$10,518-$11,496
Pension Plan Contributions$6,488--$6,488
Other Employee Benefits$5,438$545-$5,983
Travel$1,004$270-$1,274
Total Functional Expenses$459,229$318,904$0$778,133

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$778,133
Total Expenses per Audited Statements$778,133
Total Expenses per Form 990$778,133
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries$11,275
Payroll Taxes Payable$7,408
Accrued Expenses$971
Security Deposit Caretaker Cottage$200
Rounding-
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by board of trustees before filing.

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

Executive committee makes all decisions relating to payroll

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

Executive committee makes all decisions relating to payroll

Form 990, Page 6, Part VI, Line 19

All required governing documents are made public and are provided upon request.

Filing and Contact Details

Filer

EIN
58-2247999

Signing Officer

Name
Rebecca Wallace
Title
COO
Signed
2014-06-19

Organization Details

Formed
1996
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
13

Preparer

Preparer
Dewayne E Smoak
Phone
7067247979
Supplemental Narrative

Additional Explanations

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

Ecology, demonstrating its commitment to higher education. These activities supported the academy's mission to promote environmental stewardship through education, research, and public outreach.

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

Southeastern natural sciences academy's exempt purpose included k-12 student field trips in environmental education, teacher workshops, research in the areas of river basin ecology and restoration ecology, and outreach and other educational events to increase public awareness of ecological issues. The academy continued its focus on relevant research using applied biology to solve social issues for sustainable resources and enhanced its education program to incorporate academy research. In addition, academy staff has taught a college-level course on-site on restoration ecology, demonstrating its commitment to higher education. These activities supported the academy's mission to promote environmental stewardship through education, research, and public outreach.

Form 990, Part IX, Line 24E

Miscellaneous 2,025 18,556 0 utilities 12,260 7,274 0 repairs & maintenance 4,498 11,188 0 printing 178 12,082 0 outside services 10 9,346 0 telephone 0 8,189 0 postage 124 4,902 0 vehicle expenses 2,423 1,241 0 bank charges 0 1,526 0 investment expense 0 414 0 licenses & permits 0 268 0 dues & subscriptions 0 242 0

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SOUTHEASTERN NATURAL SCIENCES ACADEMY'S EXEMPT PURPOSE INCLUDED K-12 STUDENT FIELD TRIPS IN ENVIRONMENTAL EDUCATION, TEACHER WORKSHOPS, RESEARCH IN THE AREAS OF RIVER BASIN ECOLOGY AND RESTORATION ECOLOGY, AND OUTREACH AND OTHER EDUCATIONAL EVENTS TO INCREASE PUBLIC AWARENESS OF ECOLOGICAL ISSUES. THE ACADEMY CONTINUED ITS FOCUS ON RELEVANT RESEARCH USING APPLIED BIOLOGY TO SOLVE SOCIAL ISSUES FOR SUSTAINABLE RESOURCES AND ENHANCED ITS EDUCATION PROGRAM TO INCORPORATE ACADEMY RESEARCH. IN ADDITION, ACADEMY STAFF HAS TAUGHT A COLLEGE-LEVEL COURSE ON-SITE ON RESTORATION ECOLOGY, DEMONSTRATING ITS COMMITMENT TO HIGHER EDUCATION. THESE ACTIVITIES SUPPORTED THE ACADEMY'S MISSION TO PROMOTE ENVIRONMENTAL STEWARDSHIP THROUGH EDUCATION, RESEARCH, AND PUBLIC OUTREACH.
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IRS990/PYTotalExpensesAmt0747968
IRS990/PYTotalRevenueAmt0700491
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0119705
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0RESEARCH INCOME 391,849
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0507941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0569336
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0182904
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0255000
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SECURITY DEPOSIT CARETAKER COTTAGE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ROUNDING
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IRS990ScheduleD/TotalLiabilityAmt019854
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ECOLOGY, DEMONSTRATING ITS COMMITMENT TO HIGHER EDUCATION. THESE ACTIVITIES SUPPORTED THE ACADEMY'S MISSION TO PROMOTE ENVIRONMENTAL STEWARDSHIP THROUGH EDUCATION, RESEARCH, AND PUBLIC OUTREACH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOUTHEASTERN NATURAL SCIENCES ACADEMY'S EXEMPT PURPOSE INCLUDED K-12 STUDENT FIELD TRIPS IN ENVIRONMENTAL EDUCATION, TEACHER WORKSHOPS, RESEARCH IN THE AREAS OF RIVER BASIN ECOLOGY AND RESTORATION ECOLOGY, AND OUTREACH AND OTHER EDUCATIONAL EVENTS TO INCREASE PUBLIC AWARENESS OF ECOLOGICAL ISSUES. THE ACADEMY CONTINUED ITS FOCUS ON RELEVANT RESEARCH USING APPLIED BIOLOGY TO SOLVE SOCIAL ISSUES FOR SUSTAINABLE RESOURCES AND ENHANCED ITS EDUCATION PROGRAM TO INCORPORATE ACADEMY RESEARCH. IN ADDITION, ACADEMY STAFF HAS TAUGHT A COLLEGE-LEVEL COURSE ON-SITE ON RESTORATION ECOLOGY, DEMONSTRATING ITS COMMITMENT TO HIGHER EDUCATION. THESE ACTIVITIES SUPPORTED THE ACADEMY'S MISSION TO PROMOTE ENVIRONMENTAL STEWARDSHIP THROUGH EDUCATION, RESEARCH, AND PUBLIC OUTREACH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY BOARD OF TRUSTEES BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE COMMITTEE MAKES ALL DECISIONS RELATING TO PAYROLL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE COMMITTEE MAKES ALL DECISIONS RELATING TO PAYROLL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL REQUIRED GOVERNING DOCUMENTS ARE MADE PUBLIC AND ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS 2,025 18,556 0 UTILITIES 12,260 7,274 0 REPAIRS & MAINTENANCE 4,498 11,188 0 PRINTING 178 12,082 0 OUTSIDE SERVICES 10 9,346 0 TELEPHONE 0 8,189 0 POSTAGE 124 4,902 0 VEHICLE EXPENSES 2,423 1,241 0 BANK CHARGES 0 1,526 0 INVESTMENT EXPENSE 0 414 0 LICENSES & PERMITS 0 268 0 DUES & SUBSCRIPTIONS 0 242 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/TerminateOperationsInd0false
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IRS990/TotalLiabilitiesGrp/BOYAmt013097
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01660844
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01575197

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.08$1.19$0.81$0.88$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.12$1.26$1.04$1.01$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.10$1.23$0.69$0.74$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.03$1.22$0.63$0.57$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.04$1.16$0.49$0.53$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.05$1.19$0.57$0.55$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.08$1.16$0.45$0.59$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.10$1.32$0.73$0.84$0.11
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.12$1.43$1.09$1.17$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.04$1.51$1.04$1.11$0.08
2014Summary only. Only limited summary data is available for this year.$1.62$0.03$1.59$0.94$0.93$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.60$0.02$1.58$0.69$0.78$0.09
2012Summary only. Only limited summary data is available for this year.$1.67$0.01$1.66$0.70$0.75$0.05
2011Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$0.60$0.58$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.01$1.68$0.70