Civic Intelligence

National Association of Conservation Districts Inc.

990 • Fiscal year 2016 • EIN 74-1162773

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 04, 2017

509 Capitol Court NEWashington, DC 20002

(202) 547-6223

Siviq Scores

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

Liabilities / Assets

61st percentile

0.30x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

35th percentile

0.10x

Higher debt load relative to revenue than 35% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

69th percentile

9.1%

Higher net margin than 69% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

65th percentile

$156,127

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

93rd percentile

47%

Faster asset growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

94th percentile

89%

Faster revenue growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,723,433

Up $550,675 (+47%) from 2015

Net Assets

Up

$1,207,163

Up $492,575 (+69%) from 2015

Liabilities

Up

$516,270

Up $58,100 (+13%) from 2015

Revenue

Up

$5,408,890

Up $2,542,401 (+89%) from 2015

Expenses

Up

$4,919,158

Up $2,026,827 (+70%) from 2015

Net Income

Up

$489,732

Up $515,574 (+1995%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,373,508Liabilities 2011: $222,786Net Assets 2011: $1,150,7222011Assets 2012: $1,539,169Liabilities 2012: $376,894Net Assets 2012: $1,162,2752012Assets 2013: $1,477,788Liabilities 2013: $425,339Net Assets 2013: $1,052,4492013Assets 2014: $1,252,122Liabilities 2014: $474,797Net Assets 2014: $777,3252014Assets 2015: $1,172,758Liabilities 2015: $458,170Net Assets 2015: $714,5882015Assets 2016: $1,723,433Liabilities 2016: $516,270Net Assets 2016: $1,207,1632016Assets 2017: $1,753,288Liabilities 2017: $245,959Net Assets 2017: $1,507,3292017Assets 2018: $2,080,485Liabilities 2018: $436,563Net Assets 2018: $1,643,9222018Assets 2019: $2,629,150Liabilities 2019: $873,618Net Assets 2019: $1,755,5322019Assets 2020: $3,402,164Liabilities 2020: $1,587,099Net Assets 2020: $1,815,0652020Assets 2021: $5,732,801Liabilities 2021: $3,330,016Net Assets 2021: $2,402,7852021Assets 2022: $5,748,909Liabilities 2022: $3,680,346Net Assets 2022: $2,068,5632022Assets 2023: $5,286,983Liabilities 2023: $2,971,541Net Assets 2023: $2,315,4422023Assets 2024: $7,256,773Liabilities 2024: $4,729,185Net Assets 2024: $2,527,5882024

Highlighted filing

2016

Assets$1,723,433
Liabilities$516,270
Net Assets$1,207,163

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $2,611,143Expenses 2011: $2,667,643Net Income 2011: -$56,5002011Revenue 2012: $2,700,253Expenses 2012: $2,754,223Net Income 2012: -$53,9702012Revenue 2013: $2,558,952Expenses 2013: $2,704,424Net Income 2013: -$145,4722013Revenue 2014: $2,395,697Expenses 2014: $2,670,821Net Income 2014: -$275,1242014Revenue 2015: $2,866,489Expenses 2015: $2,892,331Net Income 2015: -$25,8422015Revenue 2016: $5,408,890Expenses 2016: $4,919,158Net Income 2016: $489,7322016Revenue 2017: $4,555,200Expenses 2017: $4,291,825Net Income 2017: $263,3752017Revenue 2018: $8,978,201Expenses 2018: $8,839,946Net Income 2018: $138,2552018Revenue 2019: $11,644,412Expenses 2019: $11,534,775Net Income 2019: $109,6372019Revenue 2020: $14,379,621Expenses 2020: $14,280,990Net Income 2020: $98,6312020Revenue 2021: $17,170,810Expenses 2021: $16,757,131Net Income 2021: $413,6792021Revenue 2022: $19,166,327Expenses 2022: $19,262,800Net Income 2022: -$96,4732022Revenue 2023: $20,042,533Expenses 2023: $19,907,090Net Income 2023: $135,4432023Revenue 2024: $25,061,857Expenses 2024: $25,098,256Net Income 2024: -$36,3992024

Highlighted filing

2016

Revenue$5,408,890
Expenses$4,919,158
Net Income$489,732
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 4, 2017
Return Version
2015v3.0
Gross Receipts
$5,464,564
Mission and Program Overview

Mission

See schedule othe goals of the organization are to: 1) represent districts as their national voice on conservation issues; 2) provide useful information to conservation districts and their state associations; 3) build partnerships with federal and state agencies and other organizations in order to carry out district priorities and programs; 4) analyze programs and policy issues that have an impact on local districts; 5) offer needed and cost-effective services to districts.

The goals of the organization are to: 1)represent districts as their national voice on conservation issues; 2)provide useful information to conservation districts and their state associations; 3)build partnerships with federal and state agencies and other organizations in order to carry out district priorities and programs; 4)analyze programs and policy issues that have an impact on local districts; 5)offer needed and cost-effective services to districts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$514,496$538,996▲ $24,500
Pledges and Grants Receivable$165,200$476,191▲ $310,991
Land, Buildings, and Equipment, Net$399,401$342,849▼ $56,552
Cash and Non-Interest-Bearing Accounts$10,339$338,814▲ $328,475
Savings and Temporary Cash Investments$13,894$13,721▼ $173
Accounts Receivable$63,229$6,664▼ $56,565
Prepaid Expenses and Deferred Charges-$6,198-
Total Assets$1,172,758$1,723,433▲ $550,675
Other Assets Total$6,199$0▼ $6,199
Liabilities
Accounts Payable and Accrued Expenses$209,909$444,582▲ $234,673
Unsecured Notes Loans Payable$150,000$0▼ $150,000
Deferred Revenue$98,261$71,688▼ $26,573
Total Liabilities$458,170$516,270▲ $58,100
Net Assets / Fund Balance
Unrestricted Net Assets$200,092$668,167▲ $468,075
Permanently Rstr Net Assets$474,858$474,858→ $0
Temporarily Rstr Net Assets$39,638$64,138▲ $24,500
Total Net Assets Fund Balance$714,588$1,207,163▲ $492,575
Total Liabilities and Net Assets / Fund Balance$1,172,758$1,723,433▲ $550,675

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$339,253$659,530$998,783
Equipment$3,596$122,011$125,607

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$514,496-▲ $29,684$-5,184$538,996
2014$565,292-▼ $2,796$48,000$514,496
2013$574,895-▲ $44,872$54,475$565,292
2012$608,596-▲ $56,678$90,379$574,895
2011$572,800-▲ $83,796$48,000$608,596
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeremy PetersChief Executive OfficerFT$142,336$13,791$156,127

Board Members and Trustees

NameTitle
Lee McdanielPresident
Brent Van DykePresident - Elect
Richard WentSecond Vice President
Alex SchmidtAlternate Board Member
Beverly DometrorchAlternate Board Member
Billie BrownAlternate Board Member
Bruce TalleyAlternate Board Member
Bruce YerkesAlternate Board Member
Carolyn RudebuschAlternate Board Member
Charles BuscagliaAlternate Board Member
Charles GloverAlternate Board Member
Chris FlickengerAlternate Board Member
Daniel BennettAlternate Board Member
Dean RoggeAlternate Board Member
Donavon TavesAlternate Board Member
Emily JavensAlternate Board Member
George ProiosAlternate Board Member
Jack TresslerAlternate Board Member
Jake TibbittsAlternate Board Member
James MooreAlternate Board Member
Jamie ScottAlternate Board Member
Jeff HarrisAlternate Board Member
Jeff RiceAlternate Board Member
Jeffrey FolgerAlternate Board Member
Jim BerlierAlternate Board Member
John OmastaAlternate Board Member
Keith BartholomayAlternate Board Member
Kim FarberAlternate Board Member
Kit TillotsonAlternate Board Member
Kris SwartzAlternate Board Member
Laslie HallAlternate Board Member
Linda MintonAlternate Board Member
Mae NakahataAlternate Board Member
Michelle GreenAlternate Board Member
Mike LawlessAlternate Board Member
Patrick FitzgeraldAlternate Board Member
Peter HunterAlternate Board Member
Peter SorceAlternate Board Member
Portia FranzAlternate Board Member
Ray WeaverAlternate Board Member
Rickey JamesAlternate Board Member
Robert BaldwinAlternate Board Member
Robert BarryAlternate Board Member
Robert WarnerAlternate Board Member
Roger NoonanAlternate Board Member
Solialofi TuaumuAlternate Board Member
Sterling SadlerAlternate Board Member
Steve HouseAlternate Board Member
Steven MeeksAlternate Board Member
Terry MartinAlternate Board Member
Thomas GordonAlternate Board Member
Tom BeyersAlternate Board Member
Tom WehriAlternate Board Member
William DunnAlternate Board Member
William McdonaldAlternate Board Member
William SimshauserAlternate Board Member
Andrew JacksonBoard Member
Art PelonBoard Member
Barbara Perlman-whymanBoard Member
Barry LakeBoard Member
Bevin LawBoard Member
Brenda Iokepe-mosesBoard Member
Charles HolmesBoard Member
Dan FarrandBoard Member
Denise SavageauBoard Member
Dennis BrownBoard Member
Donald BadeauBoard Member
Frances FritzBoard Member
Franklin WilliamsBoard Member
Gary BlairBoard Member
Gary MoyerBoard Member
Greg HendersonBoard Member
Ian CunninghamBoard Member
Jean LynchBoard Member
Joe GummBoard Member
Joe UiagaleleiBoard Member
John PetersonBoard Member
Joseph LomaxBoard Member
Jule RichmondBoard Member
Ken MarshBoard Member
Kenneth LovelaceBoard Member
Kenny SalazarBoard Member
Kevin JeffriesBoard Member
Linda BrownsonBoard Member
Linda CorseBoard Member
Mark SaelensBoard Member
Matt PeartBoard Member
Michael CrowderBoard Member
Myron KirbyBoard Member
Orval GigstadBoard Member
Patricia SueckBoard Member
Patrick TrumanBoard Member
R Calvert SteuartBoard Member
Ray MccormickBoard Member
Robert EmersonBoard Member
Robert LynchBoard Member
Rocky HarrellBoard Member
Roger ChristensonBoard Member
Roland QuituguaBoard Member
Ruben DauzatBoard Member
Steve HedstromBoard Member
Tom RudolphBoard Member
Travis HakertBoard Member
Wendell StembridgeBoard Member
William SchockBoard Member
Jim HerraldExecutive Board Member
Kim LafleurExecutive Board Member
Rick JeansExecutive Board Member
Ron BrownExecutive Board Member
Shaun SimsExecutive Board Member
Tim PalmerExecutive Board Member
Wade TroutmanExecutive Board Member
John McdonaldSecretary-treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hoffman Cfo ConsultingConsulting1629 K STREET 300, Washington, DC 20006$139,514
Revenue and Support

Revenue Composition

Contributions and Grants
$4,918,599
Program Service Revenue
$403,322
Investment Income
$26,841
Other Revenue
$60,128
All Other Contributions
$78,038
Change in Net Assets
$489,732

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 Table49$61,500
Total Noncash Contributions49$61,500

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,408,890
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,328
Total Revenue per Audited Statements
$5,414,218
Total Revenue per Form 990
$5,408,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,982,711
Other Expenses$1,804,127
Salaries, Compensation, and Employee Benefits$1,132,320
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,982,711--$1,982,711
Other Salaries and Wages$637,802$28,221-$666,023
Travel$433,736$52,151-$485,887
Fees for Services Other$332,177$126,082-$458,259
Conferences and Meetings$255,167$3,410-$258,577
Other Employee Benefits$171,094$19,837-$190,931
Office Expenses$108,704$72,465-$181,169
Current Officers, Directors, Trustees, and Key Employees$167,207$8,345-$175,552
Fees for Services Accounting$96,349$36,571-$132,920
Payroll Taxes$70,289$4,071-$74,360
Depreciation Depletion$50,069$6,484-$56,553
Information Technology-$32,779-$32,779
Pension Plan Contributions$22,809$2,645-$25,454
Insurance$17,921$2,321-$20,242
Occupancy$13,941$1,807-$15,748
Advertising$11,897$484-$12,381
Interest-$9,527-$9,527
Other Expenses$660$8,614-$9,274
Fees for Services Legal$3,232$1,227-$4,459
All Other Expenses$2,568--$2,568
Total Functional Expenses$4,482,326$436,832$0$4,919,158

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,921,643
Expenses per Audited Statements$4,919,158
Total Expenses per Form 990$4,919,158
Expenses Not Reported on Form 990$2,485
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Allegheny County CdPittsburgh, PA-Technical Assistance$50,000
Boone County SwcdColumbia, MO-Technical Assistance$50,000
Clark CdBrush Prairie, WA-Technical Assistance$50,000
Durham County SwcdDurham, NC-Technical Assistance$50,000
Eastern Connecticut CdNorwich, CT-Technical Assistance$50,000
Flint River SwcdDawson, GA-Technical Assistance$50,000
Greene County SwcdSpringfield, MO-Technical Assistance$50,000
Greenville County SwcdGreenville, SC-Technical Assistance$50,000
Hamilton County SwcdNoblesville, IN-Technical Assistance$50,000
Henricopolis SwcdHenrico, VA-Technical Assistance$50,000
Hillsborough County SwcdMilford, NH-Technical Assistance$50,000
Hillsborough SwcdPlant City, FL-Technical Assistance$50,000
Hudson-essex-passaic ScdBloomfield, NJ-Technical Assistance$50,000
Jefferson CdDenver, CO-Technical Assistance$50,000
Jefferson County CdBessemer, AL-Technical Assistance$50,000
Jefferson County SwcdLouisville, KY-Technical Assistance$50,000
Leon SwcdTallahassee, FL-Technical Assistance$50,000
Lincoln County CdDavenport, WA-Technical Assistance$50,000
Marion County SwcdIndianapolis, IN-Technical Assistance$50,000
Muskingum SwcdZanesville, OH-Technical Assistance$50,000
New River SwcdGalax, VA-Technical Assistance$50,000
New York City SwcdNew York, NY-Technical Assistance$50,000
Perry County CdPerryville, AR-Technical Assistance$50,000
Ramsey CdArden Hills, MN-Technical Assistance$50,000
Riverside-corona RcdRiverside, CA-Technical Assistance$50,000
Wake SwcdRaleigh, NC-Technical Assistance$50,000
Fairbanks SwcdFairbanks, AK-Technical Assistance$49,960
King CdRenton, WA-Technical Assistance$49,500
Pierce CdPuyallup, WA-Technical Assistance$49,480
Kent CdGrand Rapids, MI-Technical Assistance$48,273
Oconee River SwcdAthens, GA-Technical Assistance$48,000
Spokane CdSpokane, WA-Technical Assistance$47,850
Cd of Southern NevadaLas Vegas, NV-Technical Assistance$47,800
Cumberland County SwcdWindham, ME-Technical Assistance$46,526
Lycoming County CdMontoursville, PA-Technical Assistance$46,442
Blair CdHollidaysburg, PA-Technical Assistance$46,200
Valencia SwcdBelen, NM-Technical Assistance$44,286
Cuyahoga SwcdValley View, OH-Technical Assistance$40,888
Connecticut River Coastal CdMiddletown, CT-Technical Assistance$38,500
Rcd of Greater San DiegoLakeside, CA-Technical Assistance$37,661
Montgomery County CdCollegeville, PA-Technical Assistance$26,400
Lucas SwcdMaumee, OH-Technical Assistance$14,945
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,485
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Live Auction$69,115-$2,485-
Total Events$69,115-$2,485$-2,485
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
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 A, Line 6

Conservation districts are members. There are approximately 3,000 in total.

Form 990, Part VI, Section A, Line 7A

Conservation districts are members. There are approximately 3,000 members in total.

Form 990, Part VI, Section B, Line 11

The form 990 was prepared by outside accountants and reviewed by senior management and the secretary/treasurer.

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

On an annual basis, all members of the executive board, board of directors, members of senior management, and employees with purchasing and/or hiring responsibilities or authority inform in writing, the chief executive officer and the chair of the audit committee of all reportable conflicts. If a conflict arises, the following resolutions take place: -the executive board or audit committee is responsible for making decisions concerning resolutions of conflicts involving directors, board members and members of senior management. -the executive board is responsible for making all decisions concerning resolutions of conflicts involving audit committee members. -the audit committee is responsible for making all decisions concerning resolutions on the conflict involving the executive board. -the ceo is responsible for making all decisions concerning resolutions on conflicts involving employees below the management level, subject to the approval of the audit committee.

Form 990, Part VI, Section B, Line 15

The ceo's compensation is determined yearly by the executive board. Salary surveys and other benchmark data are used to determine the ceo's salary. Salary surveys and other benchmark data are used to determine key employee's salary.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
National Association of
EIN
74-1162773
Phone
2025476223
Address
509 CAPITOL COURT NE, WASHINGTON, DC 20002

Signing Officer

Name
Jeremy Peters
Title
Chief Executive Officer
Phone
2025476223
Signed
2017-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Mcdaniel
Formed
1953
Legal Domicile
Wi
Voting Board Members
58
Independent Board Members
58
Employees
20
Volunteers
250

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Subrina Wood CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Audit committee chair person assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant. The process has not been changed from prior year.

Financial Statement Notes

PART V, LINE 4:

Permanently restricted net assets represent contributions received from donors to be held in perpetuity and the resulting investment income used to support general operations of the association.

PART X, LINE 2:

For the years ended september 30, 2016 and 2015, the association has documented its consideration of its uncertain tax positions and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements under current standards.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special events expenses 2,485.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special event expenses 2,485.

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IRS990/Desc0SPECIAL PROJECTS - INCLUDED PURSUING RESEARCH, DEVELOPING AND PRODUCING PUBLICATIONS THAT ADDRESS NATURAL RESOURCE CONSERVATION AND RELATED ISSUES, ASSISTING STATE ASSOCIATIONS IN SECURING FINANCIAL AND TECHNICAL ASSISTANCE IN IMPLEMENTING LANDSCAPE SCALE PROJECTS THAT ADDRESS NATURAL RESOURCE CONCERNS.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt670

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.26$4.73$2.53$25.1$25.1$0.04
2023Detailed filing. Detailed filing data is available for this year.$5.29$2.97$2.32$20.0$19.9$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.75$3.68$2.07$19.2$19.3$0.10
2021Detailed filing. Detailed filing data is available for this year.$5.73$3.33$2.40$17.2$16.8$0.41
2020Detailed filing. Detailed filing data is available for this year.$3.40$1.59$1.82$14.4$14.3$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.63$0.87$1.76$11.6$11.5$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.08$0.44$1.64$8.98$8.84$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.75$0.25$1.51$4.56$4.29$0.26
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.52$1.21$5.41$4.92$0.49
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.46$0.71$2.87$2.89$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.47$0.78$2.40$2.67$0.28
2013Summary only. Only limited summary data is available for this year.$1.48$0.43$1.05$2.56$2.70$0.15
2012Summary only. Only limited summary data is available for this year.$1.54$0.38$1.16$2.70$2.75$0.05
2011Summary only. Only limited summary data is available for this year.$1.37$0.22$1.15$2.61$2.67$0.06