Civic Intelligence

Center for Wildlife Studies

990 • Fiscal year 2021 • EIN 83-4505201

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

PO Box 56South Freeport, ME 04078

(207) 370-5518

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.05x

Higher debt load relative to assets than 72% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

52nd percentile

10%

Higher net margin than 52% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

95th percentile

$66,729

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

93rd percentile

155%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

93rd percentile

236%

Faster revenue growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$64,651

Up $39,304 (+155%) from 2020

Net Assets

Up

$61,728

Up $36,879 (+148%) from 2020

Liabilities

Up

$2,923

Up $2,425 (+487%) from 2020

Revenue

Up

$359,725

Up $252,709 (+236%) from 2020

Expenses

Up

$322,846

Up $238,008 (+281%) from 2020

Net Income

Up

$36,879

Up $14,701 (+66%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2020: $25,347Liabilities 2020: $498Net Assets 2020: $24,8492020Assets 2021: $64,651Liabilities 2021: $2,923Net Assets 2021: $61,7282021Assets 2022: $34,952Liabilities 2022: $12,794Net Assets 2022: $22,1582022Assets 2023: $66,360Liabilities 2023: $43,666Net Assets 2023: $22,6942023Assets 2024: $80,320Liabilities 2024: $126,595Net Assets 2024: -$46,2752024

Highlighted filing

2021

Assets$64,651
Liabilities$2,923
Net Assets$61,728

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2020: $107,016Expenses 2020: $84,838Net Income 2020: $22,1782020Revenue 2021: $359,725Expenses 2021: $322,846Net Income 2021: $36,8792021Revenue 2022: $476,730Expenses 2022: $516,300Net Income 2022: -$39,5702022Revenue 2023: $583,025Expenses 2023: $583,092Net Income 2023: -$672023Revenue 2024: $596,060Expenses 2024: $676,417Net Income 2024: -$80,3572024

Highlighted filing

2021

Revenue$359,725
Expenses$322,846
Net Income$36,879
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.1
Gross Receipts
$359,725
Mission and Program Overview

Mission

To promote wildlife conservation and education worldwide through research and specialized training

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,347$59,917▲ $34,570
Land, Buildings, and Equipment, Net-$4,306-
Accounts Receivable-$410-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$25,347$64,651▲ $39,304
Other Assets Total-$18-
Liabilities
Accounts Payable and Accrued Expenses$498$2,923▲ $2,425
Total Liabilities$498$2,923▲ $2,425
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,949$57,489▲ $37,540
Net Assets With Donor Restrictions$4,900$4,239▼ $661
Total Net Assets Fund Balance$24,849$61,728▲ $36,879
Total Liabilities and Net Assets / Fund Balance$25,347$64,651▲ $39,304

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,306$694$5,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John HopkinsPresidentFT$66,729$66,729
Tristan BurgessSecretaryFT$57,161$57,161

Board Members and Trustees

NameTitle
Cheryl FrederickDirector
John MorrisonDirector
Alexander WolfTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,458
Program Service Revenue
$350,267
Investment Income
$0
Other Revenue
$0
All Other Contributions
$9,458
Change in Net Assets
$36,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$179,404
Other Expenses$139,205
Total Fundraising Expense$4,315
Professional Fundraising Fees$4,237
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$106,546$17,345-$123,891
Fees for Services Other$83,815--$83,815
Other Salaries and Wages$32,478$1,935-$34,413
Payroll Taxes$9,527$1,321-$10,848
Office Expenses$9,358$257$34$9,649
Information Technology$6,361$2,220-$8,581
Other Employee Benefits$6,395$955-$7,350
Travel$4,572$380-$4,952
Fees for Services Professional Fundraising--$4,237$4,237
Insurance$2,410$735-$3,145
Pension Plan Contributions$2,536$366-$2,902
Fees for Services Legal$2,704--$2,704
Advertising$1,775--$1,775
All Other Expenses$1,260$155-$1,415
Other Expenses$789$130$44$963
Depreciation Depletion$694--$694
Fees for Services Accounting-$575-$575
Total Functional Expenses$291,331$27,200$4,315$322,846
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$4,237
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Laura Hopkins is the Spouse of President:Laura Hopkins has provided legal services, initially pro-bono and subsequently at a reduced fee to CWS. The decision to retain Laura's services in this capacity was assessed by the board (President recused) and determined that it was to the benefit of CWS on the basis that i) The hourly rate was discounted from the usual rate and substantially lower than even the introductory rate offered by a local non-profit attorney.Acadia Wildlife Services (AWS) is a wildlife veterinary services firm, wholly owned by a director of CWS (Tristan Burgess). Though some work may be performed by AWS that is of a similar nature to some programs of CWS, the two are managed as entirely distinct entities. No cooperative activities have occurred or are planned, but any future cooperation between the two entities shall be governed by the Conflict of Interest Policy to ensure that such cooperation is strictly to the benefit of CWS and does not create excess benefit to AWS or its owner. Under no circumstances shall individuals or organizations approaching CWS for a service be referred to, or steered toward AWS instead, unless the third party is seeking a service that CWS is unable to provide (e.g. a commercial service that is considered not to be in the interest of CWSs mission).

Form 990, Part VI, Line 11B: Form 990 Review Process

Completed form 990 is provided to the board. All board members must provide written approval to file.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Questionnaire must be filed at least annually and all board members and executive are required to update this questionnaire if any informational changes.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Executive compensation is determined by a compensation committee - chaired by the Board Treasurer, and composed of no fewer than 3 Board members. No member of the executive may sit on the compensation committee. The compensation committee continues to consult the Maine Nonprofit Compensation Report to obtain comparable data on salaries paid by other similar organizations.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Center for Wildlife Studies
EIN
83-4505201
Phone
2073705518
Address
PO BOX 56, SOUTH FREEPORT, ME 04078

Signing Officer

Name
Tristan
Title
Burgess
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2019
Legal Domicile
Me
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
500

Preparer

Firm
Tracy Cassidy CPA Sc
Address
1 Nugget Ln, BRUNSWICK, ME 04011
Preparer
Tracy Cassidy CPA
Phone
2075221014
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Laura Hopkins is the Spouse of President:Laura Hopkins has provided legal services, initially pro-bono and subsequently at a reduced fee to CWS. The decision to retain Laura's services in this capacity was assessed by the board (President recused) and determined that it was to the benefit of CWS on the basis that i) The hourly rate was discounted from the usual rate and substantially lower than even the introductory rate offered by a local non-profit attorney.Acadia Wildlife Services (AWS) is a wildlife veterinary services firm, wholly owned by a director of CWS (Tristan Burgess). Though some work may be performed by AWS that is of a similar nature to some programs of CWS, the two are managed as entirely distinct entities. No cooperative activities have occurred or are planned, but any future cooperation between the two entities shall be governed by the Conflict of Interest Policy to ensure that such cooperation is strictly to the benefit of CWS and does not create excess benefit to AWS or its owner. Under no circumstances shall individuals or organizations approaching CWS for a service be referred to, or steered toward AWS instead, unless the third party is seeking a service that CWS is unable to provide (e.g. a commercial service that is considered not to be in the interest of CWSs mission).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Completed form 990 is provided to the board. All board members must provide written approval to file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Questionnaire must be filed at least annually and all board members and executive are required to update this questionnaire if any informational changes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Executive compensation is determined by a compensation committee - chaired by the Board Treasurer, and composed of no fewer than 3 Board members. No member of the executive may sit on the compensation committee. The compensation committee continues to consult the Maine Nonprofit Compensation Report to obtain comparable data on salaries paid by other similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/USAddress/AddressLine1Txt0PO BOX 56
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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