Civic Intelligence

Bayou Land Conservancy

990 • Fiscal year 2017 • EIN 76-0557498

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 20, 2018

10330 Lake Road Bldg JHouston, TX 77070-1886

(281) 576-1634

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

7th percentile

-41%

Higher net margin than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

67th percentile

$96,600

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 27.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

15th percentile

-7.2%

Faster asset growth than 15% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

5th percentile

-44%

Faster revenue growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,710,630

Down $133,386 (-7.2%) from 2016

Net Assets

Down

$1,697,579

Down $145,836 (-7.9%) from 2016

Liabilities

Up

$13,051

Up $12,450 (+2072%) from 2016

Revenue

Down

$353,742

Down $274,484 (-44%) from 2016

Expenses

Up

$499,578

Up $89,551 (+22%) from 2016

Net Income

Down

-$145,836

Down $364,035 (-167%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $952,354Liabilities 2012: $0Net Assets 2012: $952,3542012Assets 2013: $1,128,312Liabilities 2013: $9,957Net Assets 2013: $1,118,3552013Assets 2014: $1,343,917Liabilities 2014: $39,945Net Assets 2014: $1,303,9722014Assets 2015: $1,626,823Liabilities 2015: $1,607Net Assets 2015: $1,625,2162015Assets 2016: $1,844,016Liabilities 2016: $601Net Assets 2016: $1,843,4152016Assets 2017: $1,710,630Liabilities 2017: $13,051Net Assets 2017: $1,697,5792017Assets 2018: $2,279,591Liabilities 2018: $191,217Net Assets 2018: $2,088,3742018Assets 2019: $2,012,174Liabilities 2019: $253,784Net Assets 2019: $1,758,3902019Assets 2020: $4,027,042Liabilities 2020: $81,424Net Assets 2020: $3,945,6182020Assets 2021: $4,064,106Liabilities 2021: $15,620Net Assets 2021: $4,048,4862021Assets 2022: $3,955,563Liabilities 2022: $39,144Net Assets 2022: $3,916,4192022Assets 2023: $4,066,611Liabilities 2023: $54,194Net Assets 2023: $4,012,4172023Assets 2024: $4,181,457Liabilities 2024: $47,885Net Assets 2024: $4,133,5722024

Highlighted filing

2017

Assets$1,710,630
Liabilities$13,051
Net Assets$1,697,579

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $526,7282012Expenses 2013: $1,044,7562013Revenue 2014: $4,424,154Expenses 2014: $4,238,537Net Income 2014: $185,6172014Revenue 2015: $362,982Expenses 2015: $418,276Net Income 2015: -$55,2942015Revenue 2016: $628,226Expenses 2016: $410,027Net Income 2016: $218,1992016Revenue 2017: $353,742Expenses 2017: $499,578Net Income 2017: -$145,8362017Revenue 2018: $1,024,058Expenses 2018: $633,263Net Income 2018: $390,7952018Revenue 2019: $364,970Expenses 2019: $648,654Net Income 2019: -$283,6842019Revenue 2020: $2,943,672Expenses 2020: $756,444Net Income 2020: $2,187,2282020Revenue 2021: $765,528Expenses 2021: $664,236Net Income 2021: $101,2922021Revenue 2022: $505,229Expenses 2022: $567,822Net Income 2022: -$62,5932022Revenue 2023: $6,316,568Expenses 2023: $6,259,585Net Income 2023: $56,9832023Revenue 2024: $2,269,706Expenses 2024: $2,187,879Net Income 2024: $81,8272024

Highlighted filing

2017

Revenue$353,742
Expenses$499,578
Net Income-$145,836
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 20, 2018
Return Version
2017v2.2
Gross Receipts
$364,752
Mission and Program Overview

Mission

Bayou Land Conservancy is a community-sponsored land preservation organization

We preserve land along streams for flood control, clean water, and wildlife.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$744,683$772,689▲ $28,006
Cash and Non-Interest-Bearing Accounts$668,681$627,727▼ $40,954
Land, Buildings, and Equipment, Net$308,876$308,438▼ $438
Pledges and Grants Receivable$120,000--
Total Assets$1,844,016$1,710,630▼ $133,386
Other Assets Total$1,776$1,776→ $0
Liabilities
Accounts Payable and Accrued Expenses$601$13,051▲ $12,450
Total Liabilities$601$13,051▲ $12,450
Net Assets / Fund Balance
Unrestricted Net Assets$1,398,415$1,372,579▼ $25,836
Permanently Rstr Net Assets$300,000$300,000→ $0
Temporarily Rstr Net Assets$145,000$25,000▼ $120,000
Total Net Assets Fund Balance$1,843,415$1,697,579▼ $145,836
Total Liabilities and Net Assets / Fund Balance$1,844,016$1,710,630▼ $133,386

Asset Categories

AssetBook ValueDepreciationBasis
Land$300,000-$300,000
Other Land Buildings$8,438$21,155$29,593
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill BoullionExecutive DirectorFT$96,600$96,600

Board Members and Trustees

NameTitle
Lisa GraiffChair
Kevin SullivanVice Chair
Brandon TuckDirector
Eliana HerbigDirector
Geoff NewtonDirector
Jonathan LokDirector
Lisa LinDirector
Matthew BergDirector
Robby HendrickSecretary
Ronda RiselyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$197,378
Program Service Revenue
$53,100
Investment Income
$1,929
Other Revenue
$101,335
All Other Contributions
$197,378
Change in Net Assets
$-145,836

Audited Revenue Reconciliation

Revenue per Audited Statements
$353,742
Revenue Not Reported on Form 990
$60,786
Total Revenue per Audited Statements
$414,528
Total Revenue per Form 990
$353,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$327,980
Other Expenses$171,598
Total Fundraising Expense$35,344
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$152,229$19,880$7,611$179,720
Current Officers, Directors, Trustees, and Key Employees$82,643$7,752$6,205$96,600
Other Employee Benefits$25,943$3,052$1,526$30,521
Conferences and Meetings$22,233$2,616$1,308$26,157
Occupancy$19,625$2,309$1,154$23,088
Payroll Taxes$17,968$2,114$1,057$21,139
Office Expenses$17,678$2,082$1,040$20,800
Other Expenses$0$0$13,404$13,404
Information Technology$11,151$1,312$656$13,119
Fees for Services Accounting$9,478$1,115$558$11,151
Insurance$8,756$1,030$515$10,301
Depreciation Depletion$3,071$361$181$3,613
Advertising$1,959$230$115$2,304
Total Functional Expenses$420,352$43,882$35,344$499,578

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$560,364
Expenses per Audited Statements$499,578
Total Expenses per Form 990$499,578
Expenses Not Reported on Form 990$60,786
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,345
Fundraising Direct Expenses$11,010
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$112,345$112,345$11,010$101,335
Total Events$112,345$112,345$11,010$101,335
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Bayou Land Conservancy
EIN
76-0557498
Phone
2815761634
Address
10330 LAKE ROAD BLDG J, HOUSTON, TX 77070-1886

Signing Officer

Name
Jill Boullion
Title
Executive Director
Phone
2815761634
Signed
2018-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Boullion
Formed
1997
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
750

Preparer

Firm
Jonathan B Tucker CPA
Address
23537 Kingsland Blvd Suite 130, Katy, TX 77494
Preparer
Jonathan Tucker
Phone
7132568341
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Draft 990 provided to Board for review prior to filing

Pt VI, Line 12C

The directors file a conflict of interest disclosure statement for review by the board of directors during the annual october meeting. The conflict of interest disclosure statements are retained by the executive director.

Pt VI, Line 15A

The top compensated management official of the organization is the executive director. The board of directorsdetermines the compensation of the executive director. Comparability data was used and contemporaneous substantiation is recorded in meeting minutes.

Pt VI, Line 19

Documents available upon written request

Pt XII, Line 2C

Draft audited financial statements are provided to Board for approval.

Financial Statement Notes

Pt II, Line 5

Policies are included in conservation easement agreement.

Pt II, Line 9

Disclosed in audited financial statement footnote

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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/OtherSalariesAndWagesGrp/TotalAmt0179720
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01057
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02114
IRS990/PayrollTaxesGrp/ProgramServicesAmt017968
IRS990/PayrollTaxesGrp/TotalAmt021139
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0300000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0300000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0120000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JILL BOULLION
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813312
IRS990/ProgramServiceRevenueGrp/Desc0LAND CONSERVATION
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt053100
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0350690
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0897
IRS990/PYOtherExpensesAmt0141916
IRS990/PYOtherRevenueAmt053987
IRS990/PYProgramServiceRevenueAmt0222652
IRS990/PYRevenuesLessExpensesAmt0218199
IRS990/PYSalariesCompEmpBnftPaidAmt0268111
IRS990/PYTotalExpensesAmt0410027
IRS990/PYTotalRevenueAmt0628226
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-145836
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt053100
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0744683
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0772689
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0298713
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0404677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0233954
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0394588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04215288
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05547220
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01929
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0897
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0848
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0622
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0626
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04922
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0793860
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.59820
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.54280
IRS990ScheduleA/PublicSupportTotal170Amt03321391
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt02225829
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0298713
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0404677
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0233954
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0394588
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04215288
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05547220
IRS990ScheduleA/TotalSupportAmt05552142
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt060786
IRS990ScheduleD/DonatedServicesUseFcltsAmt060786
IRS990ScheduleD/ExpensesIncurredEnforcementAmt029201
IRS990ScheduleD/ExpensesNotReportedAmt060786
IRS990ScheduleD/ExpensesSubtotalAmt0499578
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt00
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt0300000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0300000
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08438
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021155
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029593
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueNotReportedAmt060786
IRS990ScheduleD/RevenueSubtotalAmt0353742
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/StaffHoursSpentEnforcementCnt07281
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Policies are included in conservation easement agreement.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Disclosed in audited financial statement footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt II, Line 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt II, Line 9
IRS990ScheduleD/TotalAcreageCnt012467.9
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0308438
IRS990ScheduleD/TotalEasementsCnt058
IRS990ScheduleD/TotalExpensesPerForm990Amt0499578
IRS990ScheduleD/TotalRevenuePerForm990Amt0353742
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0414528
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0560364
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011010
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0112345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0112345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0112345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0112345
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0101335
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011010
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011010
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft 990 provided to Board for review prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTORS FILE A CONFLICT OF INTEREST DISCLOSURE STATEMENT FOR REVIEW BY THE BOARD OF DIRECTORS DURING THE ANNUAL OCTOBER MEETING. THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE RETAINED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TOP COMPENSATED MANAGEMENT OFFICIAL OF THE ORGANIZATION IS THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORSDETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPARABILITY DATA WAS USED AND CONTEMPORANEOUS SUBSTANTIATION IS RECORDED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents available upon written request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Draft audited financial statements are provided to Board for approval.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XII, Line 2c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0145000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01844016
IRS990/TotalAssetsEOYAmt01710630
IRS990/TotalAssetsGrp/BOYAmt01844016
IRS990/TotalAssetsGrp/EOYAmt01710630
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0197378
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035344
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043882
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0420352
IRS990/TotalFunctionalExpensesGrp/TotalAmt0499578
IRS990/TotalGrossUBIAmt00

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