Civic Intelligence

Water & Light

990 • Fiscal year 2018 • EIN 81-4046432

Jan 01, 2018 to Dec 31, 2018 • Filed on May 10, 2019

625 Hwy 101 279Florence, OR 97439

(541) 590-2317

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

32nd percentile

-3.9%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

24th percentile

-16%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

79th percentile

31%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Down

$22,354

Down $4,123 (-16%) from 2017

Net Assets

Down

$22,354

Down $4,123 (-16%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$106,927

Up $25,460 (+31%) from 2017

Expenses

Up

$111,050

Up $37,307 (+51%) from 2017

Net Income

Down

-$4,123

Down $11,847 (-153%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2017: $26,477Liabilities 2017: $0Net Assets 2017: $26,4772017Assets 2018: $22,354Liabilities 2018: $0Net Assets 2018: $22,3542018Assets 2019: $32,812Liabilities 2019: $0Net Assets 2019: $32,8122019Assets 2020: $106,094Liabilities 2020: $1Net Assets 2020: $106,0932020Assets 2021: $197,603Liabilities 2021: $1Net Assets 2021: $197,6022021Assets 2022: $171,001Liabilities 2022: $1Net Assets 2022: $171,0002022Assets 2023: $296,878Liabilities 2023: $1Net Assets 2023: $296,8772023Assets 2024: $347,018Liabilities 2024: $0Net Assets 2024: $347,0182024

Highlighted filing

2018

Assets$22,354
Liabilities$0
Net Assets$22,354

Operations Trend

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

$400K$200K$0-$200KRevenue 2017: $81,467Expenses 2017: $73,743Net Income 2017: $7,7242017Revenue 2018: $106,927Expenses 2018: $111,050Net Income 2018: -$4,1232018Revenue 2019: $115,579Expenses 2019: $105,121Net Income 2019: $10,4582019Revenue 2020: $216,401Expenses 2020: $143,120Net Income 2020: $73,2812020Revenue 2021: $284,079Expenses 2021: $192,570Net Income 2021: $91,5092021Revenue 2022: $253,623Expenses 2022: $280,225Net Income 2022: -$26,6022022Revenue 2023: $379,566Expenses 2023: $253,689Net Income 2023: $125,8772023Revenue 2024: $302,240Expenses 2024: $252,099Net Income 2024: $50,1412024

Highlighted filing

2018

Revenue$106,927
Expenses$111,050
Net Income-$4,123
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 10, 2019
Return Version
2018v3.1
Gross Receipts
$106,927
Mission and Program Overview

Mission

To alleviate poverty by advocating for basic human needs as well as through education, mentorship, and conservation

Walk alongside the inhabitants of salinas grande, nicaragua to provide education opportunities for students, reliable and professional healthcare, and a sustainable clean water solution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$26,477$22,354▼ $4,123
Total Assets$26,477$22,354▼ $4,123
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$26,477$22,354▼ $4,123
Total Net Assets Fund Balance$26,477$22,354▼ $4,123
Total Liabilities and Net Assets / Fund Balance$26,477$22,354▼ $4,123
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dustin HerringPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$106,922
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$0
All Other Contributions
$106,922
Change in Net Assets
$-4,123
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,050
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$34,613--$34,613
Travel$5,639--$5,639
Fees for Services Other$4,210--$4,210
Office Expenses$2,169--$2,169
Occupancy$1,985--$1,985
Other Expenses$384--$384
Total Functional Expenses$111,050$0$0$111,050
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Water & Light
EIN
81-4046432
Phone
5415902317
Address
625 HWY 101 279, FLORENCE, OR 97439

Signing Officer

Name
Dustin Herring
Title
President
Phone
5415902317
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Herring
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Ricky D Smith CPA Ac
Address
128 PETERS DR, BECKLEY, WV 25801
Preparer
Ricky D Smith
Phone
3042557468
Supplemental Narrative

Additional Explanations

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

Assist in providing education, clean water, and health care

Raw XML Appendix247 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0WALK ALONGSIDE THE INHABITANTS OF SALINAS GRANDE, NICARAGUA TO PROVIDE EDUCATION OPPORTUNITIES FOR STUDENTS, RELIABLE AND PROFESSIONAL HEALTHCARE, AND A SUSTAINABLE CLEAN WATER SOLUTION.
IRS990/AllOtherContributionsAmt0106922
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0DUSTIN HERRING
IRS990/BooksInCareOfDetail/PhoneNum05415902317
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0625 HWY 101 279
IRS990/BooksInCareOfDetail/USAddress/CityNm0FLORENCE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097439
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0106922
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05
IRS990/CYOtherExpensesAmt0111050
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-4123
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0111050
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0106927
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0ASSIST IN PROVIDING EDUCATION, CLEAN WATER, AND HEALTH CARE
IRS990/DescribedInSection501c3Ind0true
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IRS990/DocumentRetentionPolicyInd0false
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IRS990/EmployeeCnt00
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt04210
IRS990/FeesForServicesOtherGrp/TotalAmt04210
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0106927
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt05
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WALK ALONGSIDE THE INHABITANTS OF SALINAS GRANDE, NICARAGUA TO PROVIDE EDUCATION OPPORTUNITIES FOR STUDENTS, RELIABLE AND PROFESSIONAL HEALTHCARE, AND A SUSTAINABLE CLEAN WATER SOLUTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt026477
IRS990/NetAssetsOrFundBalancesEOYAmt022354
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt01985
IRS990/OccupancyGrp/TotalAmt01985
IRS990/OfficeExpensesGrp/ProgramServicesAmt02169
IRS990/OfficeExpensesGrp/TotalAmt02169
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0MINISTRY SUPPLIES & EXPEN
IRS990/OtherExpensesGrp/Desc1AUTO & TRUCK EXPENSE
IRS990/OtherExpensesGrp/Desc2MEALS & ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3TAXES
IRS990/OtherExpensesGrp/ProgramServicesAmt052066
IRS990/OtherExpensesGrp/ProgramServicesAmt15828
IRS990/OtherExpensesGrp/ProgramServicesAmt24156
IRS990/OtherExpensesGrp/ProgramServicesAmt3384
IRS990/OtherExpensesGrp/TotalAmt052066
IRS990/OtherExpensesGrp/TotalAmt15828
IRS990/OtherExpensesGrp/TotalAmt24156
IRS990/OtherExpensesGrp/TotalAmt3384
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DUSTIN HERRING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ASSIST IN PROVIDING EDUCATION, CLEAN WATER, AND HEALTH CARE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0111050
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt081461
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06
IRS990/PYOtherExpensesAmt073743
IRS990/PYRevenuesLessExpensesAmt07724
IRS990/PYTotalExpensesAmt073743
IRS990/PYTotalRevenueAmt081467
IRS990/ReconcilationRevenueExpnssAmt0-4123
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0106922
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt081461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0188383
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt011
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0188383
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0106922
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt081461
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0188383
IRS990ScheduleA/TotalSupportAmt0188383
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSIST IN PROVIDING EDUCATION, CLEAN WATER, AND HEALTH CARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026477
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IRS990/TotalOtherProgSrvcExpenseAmt0111050
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DUSTIN HERRING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05415902317
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATER & LIGHT
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0814046432
ReturnHeader/Filer/PhoneNum05415902317
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ReturnHeader/FilingSecurityInformation/IPDt02019-05-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:18:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550695602
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICKY D SMITH CPA AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0128 PETERS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BECKLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025801
ReturnHeader/PreparerPersonGrp/PhoneNum03042557468
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICKY D SMITH
ReturnHeader/ReturnTs02019-05-07T16:18:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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Filings