Civic Intelligence

Arcsa Foundation

990 • Fiscal year 2015 • EIN 74-2783210

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

7650 S McClintock Drive Ste 103 RooTempe, AZ 85284

(512) 617-6528

Siviq Scores

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

Liabilities / Assets

85th percentile

0.30x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

45th percentile

1.2%

Higher net margin than 45% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

96th percentile

$70,860

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

41st percentile

-2.3%

Faster asset growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

78th percentile

29%

Faster revenue growth than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$91,598

Down $2,142 (-2.3%) from 2014

Net Assets

Up

$64,154

Up $3,783 (+6.3%) from 2014

Liabilities

Down

$27,444

Down $5,925 (-18%) from 2014

Revenue

Up

$323,358

Up $73,600 (+29%) from 2014

Expenses

Up

$319,575

Up $68,437 (+27%) from 2014

Net Income

Up

$3,783

Up $5,163 (+374%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $166,367Liabilities 2010: $11,843Net Assets 2010: $154,5242010Assets 2011: $166,904Liabilities 2011: $54,183Net Assets 2011: $112,7212011Assets 2012: $82,286Liabilities 2012: $7,876Net Assets 2012: $74,4102012Assets 2013: $73,015Liabilities 2013: $11,264Net Assets 2013: $61,7512013Assets 2014: $93,740Liabilities 2014: $33,369Net Assets 2014: $60,3712014Assets 2015: $91,598Liabilities 2015: $27,444Net Assets 2015: $64,1542015Assets 2016: $181,203Liabilities 2016: $56,589Net Assets 2016: $124,6142016Assets 2017: $87,374Liabilities 2017: $9,976Net Assets 2017: $77,3982017Assets 2018: $52,736Liabilities 2018: $7,470Net Assets 2018: $45,2662018Assets 2019: $53,321Liabilities 2019: $182Net Assets 2019: $53,1392019Assets 2020: $54,875Liabilities 2020: $1,473Net Assets 2020: $53,4022020Assets 2021: $65,499Liabilities 2021: $18Net Assets 2021: $65,4812021Assets 2022: $80,229Liabilities 2022: $10,078Net Assets 2022: $70,1512022Assets 2023: $0Net Assets 2023: $02023

Highlighted filing

2015

Assets$91,598
Liabilities$27,444
Net Assets$64,154

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $293,2642010Expenses 2011: $286,9932011Expenses 2012: $267,8212012Revenue 2013: $209,934Expenses 2013: $222,593Net Income 2013: -$12,6592013Revenue 2014: $249,758Expenses 2014: $251,138Net Income 2014: -$1,3802014Revenue 2015: $323,358Expenses 2015: $319,575Net Income 2015: $3,7832015Revenue 2016: $316,975Expenses 2016: $256,515Net Income 2016: $60,4602016Revenue 2017: $110,955Expenses 2017: $147,184Net Income 2017: -$36,2292017Revenue 2018: $16,816Expenses 2018: $48,948Net Income 2018: -$32,1322018Revenue 2019: $29,738Expenses 2019: $21,865Net Income 2019: $7,8732019Revenue 2020: $17,724Expenses 2020: $17,461Net Income 2020: $2632020Revenue 2021: $48,581Expenses 2021: $36,502Net Income 2021: $12,0792021Revenue 2022: $49,620Expenses 2022: $44,950Net Income 2022: $4,6702022Revenue 2023: $49,064Expenses 2023: $44,019Net Income 2023: $5,0452023

Highlighted filing

2015

Revenue$323,358
Expenses$319,575
Net Income$3,783
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$323,358
Mission and Program Overview

Mission

The Association promotes sustainable rainwater harvesting practices to help solve potable, non-potable, storm water and energy challenges throughout the world. The Association provides seminars, conferences and accreditation to industry professionals.

The Association promotes sustainable rainwater harvesting practices to help solve potable, non-potable, storm water and energy challenges throughout the world and trains industry professionals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$47,357$43,580▼ $3,777
Savings and Temporary Cash Investments$23,108$23,119▲ $11
Accounts Receivable$19,085$17,314▼ $1,771
Prepaid Expenses and Deferred Charges$4,190$7,585▲ $3,395
Total Assets$93,740$91,598▼ $2,142
Liabilities
Deferred Revenue$27,241$21,733▼ $5,508
Accounts Payable and Accrued Expenses$2,488$4,687▲ $2,199
Other Liabilities$3,640$1,024▼ $2,616
Total Liabilities$33,369$27,444▼ $5,925
Net Assets / Fund Balance
Unrestricted Net Assets$60,371$64,154▲ $3,783
Total Net Assets Fund Balance$60,371$64,154▲ $3,783
Total Liabilities and Net Assets / Fund Balance$93,740$91,598▼ $2,142
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather KinkadeExecutive DirectorFT$70,860$70,860

Board Members and Trustees

NameTitle
David CrawfordPresident
Charles MyersDirector
Denis RochatDirector
Jeff HutcherDirector
John HammerstromDirector
Mark PapeDirector
Marty MorganelloDirector
Robert WoodlandDirector
Neal ShapiroSecretary
Joe WheelerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$127,540
Program Service Revenue
$137,184
Investment Income
$10
Other Revenue
$58,624
All Other Contributions
$63,975
Change in Net Assets
$3,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$243,295
Salaries, Compensation, and Employee Benefits$76,280
Total Fundraising Expense$14,381
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$28,344$35,430$7,086$70,860
Conferences and Meetings$57,987-$2,232$60,219
Fees for Services Other$53,339--$53,339
Fees for Services Management$17,754$17,450$3,689$38,893
Travel$24,338$13,090-$37,428
Other Expenses$15,245$4,145-$15,245
Office Expenses$7,566$5,639-$13,205
Fees for Services Accounting-$8,784-$8,784
Information Technology$5,631$1,838$832$8,301
Payroll Taxes$2,168$2,710$542$5,420
Fees for Services Legal-$2,615-$2,615
Insurance$65$1,056-$1,121
Total Functional Expenses$212,437$92,757$14,381$319,575
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
Federal income taxes$1,024
Payroll taxes-
Accrued income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Management duties delegated
No

Governance Explanations

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

The Board of Directors reviews the Conflict of Interest policy at the beginning of each year. Any members that would have a conflict of interest are required to disclose the conflict. Throughout the year, the Board of Directors are required to disclose any new conflicts of interest that occur. The members of the Board of Directors monitor the discussions and members involved for any potential conflicts of interest.

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

The compensation of the Executive Director or other top management official is established by the Board of Directors after consideration of the services to be provided and reasonable compensation for those services. Reasonable compensation is determined by the Board of Directors based on similar compensation in similar organizations in the industry within the allowable budget of the Association.

Form 990, Part VI, Section C, Line 19

The Association makes its policies and procedures available on its website. Form 990 and Form 1023 are provided upon written request.

Filing and Contact Details

Filer

Filer Name
American Rainwater Catchment Systems Association
EIN
74-2783210
Phone
5126176528
Address
7650 S McClintock Drive Ste 103 Roo, Tempe, AZ 85284

Signing Officer

Name
Joe Wheeler
Title
Treasurer
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Kinkade
Formed
1994
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
20

Preparer

Firm
Sandra A Turner CPA PC
Address
7650 S McClintock Drive Ste 103-366, Tempe, AZ 85284
Preparer
Sandra A Turner
Phone
4806957699
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees for services consists of Instructors and speakers 10,760, education class coordinator 7,200, editor - new water manual 35,379.

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IRS990/PrincipalOfficerNm0Heather Kinkade
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Classes, conferences, and accreditation
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0137184
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0137184
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt092009
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0182462
IRS990/PYOtherRevenueAmt021576
IRS990/PYProgramServiceRevenueAmt0136164
IRS990/PYRevenuesLessExpensesAmt0-1380
IRS990/PYSalariesCompEmpBnftPaidAmt068676
IRS990/PYTotalExpensesAmt0251138
IRS990/PYTotalRevenueAmt0249758
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt03783
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0137184
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023108
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023119
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0127540
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt092009
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt046435
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt056415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt060655
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0383054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0125
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0170360
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0137900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0159491
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0169231
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0176501
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0813483
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0125
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt025412
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt019840
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt04000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt049252
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03800
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt08000
IRS990ScheduleA/OtherIncome509Grp/TotalAmt011800
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.94150
IRS990ScheduleA/PublicSupportPY509Pct00.96560
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01184114
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt012423
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt012423
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt012423
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt012423
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0297900
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0229909
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0205926
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0225646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0237156
IRS990ScheduleA/Total509Grp/TotalAmt01196537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0323322
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0249758
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0209935
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0229509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0245190
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01257714
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01024
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalLiabilityAmt01024
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors reviews the Conflict of Interest policy at the beginning of each year. Any members that would have a conflict of interest are required to disclose the conflict. Throughout the year, the Board of Directors are required to disclose any new conflicts of interest that occur. The members of the Board of Directors monitor the discussions and members involved for any potential conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The compensation of the Executive Director or other top management official is established by the Board of Directors after consideration of the services to be provided and reasonable compensation for those services. Reasonable compensation is determined by the Board of Directors based on similar compensation in similar organizations in the industry within the allowable budget of the Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Association makes its policies and procedures available on its website. Form 990 and Form 1023 are provided upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other fees for services consists of Instructors and speakers 10,760, education class coordinator 7,200, editor - new water manual 35,379.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a / 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt093740
IRS990/TotalAssetsEOYAmt091598
IRS990/TotalAssetsGrp/BOYAmt093740
IRS990/TotalAssetsGrp/EOYAmt091598
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0127540
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014381
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt092757

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.49$0.44$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.10$0.70$0.50$0.45$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.49$0.37$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.53$0.18$0.17$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.30$0.22$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.07$0.45$0.17$0.49$0.32
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.10$0.77$1.11$1.47$0.36
2016Summary only. Only limited summary data is available for this year.$1.81$0.57$1.25$3.17$2.57$0.60
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.27$0.64$3.23$3.20$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.33$0.60$2.50$2.51$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.11$0.62$2.10$2.23$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.08$0.74$2.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.54$1.13$2.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.12$1.55$2.93