Civic Intelligence

Tennessee Clean Water Network

990 • Fiscal year 2018 • EIN 62-1832268

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 04, 2019

PO Box 1521Knoxville, TN 37901-1521

(865) 522-7007

Siviq Scores

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

Liabilities / Assets

91st percentile

0.60x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

0.26x

Higher debt load relative to revenue than 89% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

91st percentile

$44,395

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

96th percentile

290%

Faster asset growth than 96% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-39%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$180,700

Up $134,335 (+290%) from 2017

Net Assets

Up

$71,809

Up $53,343 (+289%) from 2017

Liabilities

Up

$108,891

Up $80,992 (+290%) from 2017

Revenue

Down

$426,967

Down $275,962 (-39%) from 2017

Expenses

Down

$373,624

Down $362,332 (-49%) from 2017

Net Income

Up

$53,343

Up $86,370 (+262%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $428,544Liabilities 2011: $22,699Net Assets 2011: $405,8452011Assets 2012: $354,873Liabilities 2012: $16,339Net Assets 2012: $338,5342012Assets 2013: $271,253Liabilities 2013: $18,022Net Assets 2013: $253,2312013Assets 2014: $183,165Liabilities 2014: $72,058Net Assets 2014: $111,1072014Assets 2015: $332,112Liabilities 2015: $22,498Net Assets 2015: $309,6142015Assets 2016: $73,199Liabilities 2016: $26,816Net Assets 2016: $46,3832016Assets 2017: $46,365Liabilities 2017: $27,899Net Assets 2017: $18,4662017Assets 2018: $180,700Liabilities 2018: $108,891Net Assets 2018: $71,8092018Assets 2019: $185,969Liabilities 2019: $102,195Net Assets 2019: $83,7742019Assets 2020: $147,844Liabilities 2020: $124,202Net Assets 2020: $23,6422020

Highlighted filing

2018

Assets$180,700
Liabilities$108,891
Net Assets$71,809

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $529,455Expenses 2011: $381,981Net Income 2011: $147,4742011Revenue 2012: $391,049Expenses 2012: $458,360Net Income 2012: -$67,3112012Revenue 2013: $589,774Expenses 2013: $675,077Net Income 2013: -$85,3032013Revenue 2014: $646,151Expenses 2014: $788,275Net Income 2014: -$142,1242014Revenue 2015: $919,272Expenses 2015: $720,765Net Income 2015: $198,5072015Revenue 2016: $527,583Expenses 2016: $790,814Net Income 2016: -$263,2312016Revenue 2017: $702,929Expenses 2017: $735,956Net Income 2017: -$33,0272017Revenue 2018: $426,967Expenses 2018: $373,624Net Income 2018: $53,3432018Revenue 2019: $326,146Expenses 2019: $314,181Net Income 2019: $11,9652019Revenue 2020: $123,240Expenses 2020: $183,372Net Income 2020: -$60,1322020

Highlighted filing

2018

Revenue$426,967
Expenses$373,624
Net Income$53,343
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 4, 2019
Return Version
2018v3.1
Gross Receipts
$427,612
Mission and Program Overview

Mission

To empower tennesseans to claim their right to clean water and healthy communities by fostering engagement, building coalitions, and advancing water policy for a sustainable future.

To empower Tennesseans to claim their right to clean water and healthy commmunities by fostering civic engagement, building coalitions, and advancing water policy for a sustainable future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,212$55,156▲ $22,944
Pledges and Grants Receivable$10,735$30,396▲ $19,661
Prepaid Expenses and Deferred Charges$3,418--
Total Assets$46,365$180,700▲ $134,335
Other Assets Total-$95,148-
Liabilities
Other Liabilities-$95,148-
Accounts Payable and Accrued Expenses$27,899$13,743▼ $14,156
Total Liabilities$27,899$108,891▲ $80,992
Net Assets / Fund Balance
Unrestricted Net Assets$18,466$71,809▲ $53,343
Total Net Assets Fund Balance$18,466$71,809▲ $53,343
Total Liabilities and Net Assets / Fund Balance$46,365$180,700▲ $134,335

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$95,148--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
George ProiosExecutive DirectorFT$44,395$44,395

Board Members and Trustees

NameTitle
Charlie MansfieldPresident
Cliff CockerhamDirector
Henry SprattDirector
James LenschauDirector
Joe McCalebDirector
Shannon McCarragherDirector
Stuart Cassel-IjamsDirector
-Secretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$299,283
Program Service Revenue
$118,153
Investment Income
$0
Other Revenue
$9,531
All Other Contributions
$299,283
Change in Net Assets
$53,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,203
Salaries, Compensation, and Employee Benefits$179,421
Total Fundraising Expense$21,078
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,566$33,283$11,094$110,943
Current Officers, Directors, Trustees, and Key Employees$26,637$13,319$4,440$44,396
Fees for Services Accounting$9,399$8,504-$17,903
Payroll Taxes$8,042$4,021$1,340$13,403
Office Expenses$3,224$7,645$461$11,330
Other Employee Benefits$6,407$3,204$1,068$10,679
Fees for Services Legal$5,116$4,629-$9,745
Occupancy$7,650$900$450$9,000
Travel$6,812$639$1,064$8,515
Fees for Services Other$2,333$1,167$389$3,889
Insurance-$3,777-$3,777
Other Expenses$1,699$849$283$2,831
All Other Expenses$724$361$120$1,205
Interest-$944-$944
Advertising--$369$369
Total Functional Expenses$268,904$83,642$21,078$373,624
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,136
Fundraising Direct Expenses$645
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
SturgeonFest$3,136$3,136$645$2,491
Total Events$3,136$3,136$645$2,491
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$95,148
Restricted Cash Held - MRC Funds-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section C, Line 19

The governing documents, the conflict of interest policy, the 990, and the reviewed financial statements of the Organization are made available upon request.

Form 990, Part VI, Section B, Line 11A

A draft copy of the Form 990 is made available to the board members for comments and review prior to filing.

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

Transactions are monitored by the Organizations Executive Director and the Board of Directors

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

The Organization reviews the compensation of key employees and compares it with compensation aid by similar organizations in the Knoxville market. Once this information is obtained, the board of directors determines compensation for each individual.

Filing and Contact Details

Filer

Filer Name
Tennessee Clean Water Network
EIN
62-1832268
Phone
8655227007
Address
PO Box 1521, Knoxville, TN 37901-1521

Signing Officer

Name
Kathy Hawes
Title
Executive Director
Signed
2019-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Hawes
Formed
2000
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
20

Preparer

Firm
Marret & Company PLLC
Address
PO Box 10313, Knoxville, TN 37939
Preparer
William G Marret
Phone
8655583449
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 3B

The Organization had no unrelated taxable business income in 2018.

Financial Statement Notes

X 2

The Organization accounts for uncertain tax positions using a two-step approach. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The second step is to measure and recognize in the financial statements the largest amount of benefit that is greater than 50 likely of being realized upon the ultimate settlement. The Organization had no uncertain tax positions that required significant adjustments to the financial statements as of December 31, 2018.

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IRS990/Desc0CLEAN WATER POLICY ACCOMPLISHMENTS As part of TCWNs Clean Water Act oversight, permits for industrial discharge and wetlands modification were reviewed, such as for Eastman Chemical, and comments provided for TVAs Environmental Impact Statement for Kingston, TN. Litigation against TVA for water pollution at Gallatin continued, with TCWN reaching out to new TVA CEO via social media and news outlets. Reviewed and submitted comments on Governors TNH2O plan and several other TDEC rulemakings. Began studies on environmental justice and rural groundwater quality. Staff responded to as many public inquiries and complaints as possible, referring most to TDEC for investigation with offers of support in following up.
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IRS990/ProgSrvcAccomActy2Grp/Desc0MISSISSIPPI RIVER COLLABORATIVE ACCOMPLISHMENTS TCWN continued to host the Coordinator and manage funds for MRC, with projects including a meeting in St Louis that brought together national experts on litigation related to poor water quality caused by factory farms. MRC provided funds for technical reviews and reports related to nutrient pollution, including a petition for numeric nutrient criteria in Iowa lakes, the result of which would be precedent-setting for other Basin states. Joined Clean Water for All Coalition to amplify MRC messaging and inform MRC projects. Participated in Water Quality Task Force of Upper Mississippi River Basin Association and key research on PFAS and harmful algal blooms.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt034227
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY HEALTH PROGRAM ACCOMPLISHMENTS TCWN continued to work with foundations, health departments, PTOs, and many others to enroll more schools in Bringing Tap Back to install water bottle refill stations and implement a 30 day health campaign to educate students about the dangers of liquid sugar and lead pollution. TCWN began the 6th year of a grant with TN DOH for Hardeman County, at the conclusion of which every public school fountain in the county will be lead-filtered.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0155115
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYOtherExpensesAmt0229887
IRS990/PYOtherRevenueAmt059866
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IRS990/PYTotalRevenueAmt0702929
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0472591
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0386307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0424348
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt096
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0222422
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0233208
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0392317
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt01069695
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IRS990ScheduleA/PublicSupportCY509Pct00.00000
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0299281
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0386307
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0424348
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02063032
IRS990ScheduleA/TotalSupportAmt03132823
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt095148
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Restricted Cash - MRC Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt095148
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Restricted Cash Held - MRC Funds
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization accounts for uncertain tax positions using a two-step approach. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The second step is to measure and recognize in the financial statements the largest amount of benefit that is greater than 50 likely of being realized upon the ultimate settlement. The Organization had no uncertain tax positions that required significant adjustments to the financial statements as of December 31, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalBookValueOtherAssetsAmt095148
IRS990ScheduleD/TotalLiabilityAmt095148
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0645
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt03136
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt03136
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt03136
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt03136
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02491
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0645
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0645
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing documents, the conflict of interest policy, the 990, and the reviewed financial statements of the Organization are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft copy of the Form 990 is made available to the board members for comments and review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Transactions are monitored by the Organizations Executive Director and the Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization reviews the compensation of key employees and compares it with compensation aid by similar organizations in the Knoxville market. Once this information is obtained, the board of directors determines compensation for each individual.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization had no unrelated taxable business income in 2018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part V, Line 3b
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0180700
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0299283
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021078
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083642
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0268904
IRS990/TotalFunctionalExpensesGrp/TotalAmt0373624
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027899
IRS990/TotalLiabilitiesEOYAmt0108891
IRS990/TotalLiabilitiesGrp/BOYAmt027899
IRS990/TotalLiabilitiesGrp/EOYAmt0108891
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt071809
IRS990/TotalProgramServiceExpensesAmt0268904
IRS990/TotalProgramServiceRevenueAmt0118153
IRS990/TotalReportableCompFromOrgAmt044395
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0426967
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046365
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0180700
IRS990/TravelGrp/FundraisingAmt01064
IRS990/TravelGrp/ManagementAndGeneralAmt0639
IRS990/TravelGrp/ProgramServicesAmt06812
IRS990/TravelGrp/TotalAmt08515
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt018466
IRS990/UnrestrictedNetAssetsGrp/EOYAmt071809
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0625 Market Street Suite 800
IRS990/USAddress/CityNm0Knoxville
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037902
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09

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