Civic Intelligence

Leave No Trace Center for Outdoor Ethics

990 • Fiscal year 2015 • EIN 84-1303335

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 29, 2016

Refreshing map…

1000 North StreetBoulder, CO 80304

(303) 442-8222

Siviq Scores

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

Liabilities / Assets

46th percentile

0.08x

Higher debt load relative to assets than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

59th percentile

5.8%

Higher net margin than 59% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

81st percentile

$137,891

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

83rd percentile

22%

Faster asset growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

63rd percentile

9.1%

Faster revenue growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$590,462

Up $106,498 (+22%) from 2014

Net Assets

Up

$544,653

Up $88,438 (+19%) from 2014

Liabilities

Up

$45,809

Up $18,060 (+65%) from 2014

Revenue

Up

$1,517,686

Up $126,313 (+9.1%) from 2014

Expenses

Up

$1,429,248

Up $88,230 (+6.6%) from 2014

Net Income

Up

$88,438

Up $38,083 (+76%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $347,912Liabilities 2010: $19,889Net Assets 2010: $328,0232010Assets 2011: $354,722Liabilities 2011: $52,636Net Assets 2011: $302,0862011Assets 2012: $285,364Liabilities 2012: $22,669Net Assets 2012: $262,6952012Assets 2013: $427,923Liabilities 2013: $22,063Net Assets 2013: $405,8602013Assets 2014: $483,964Liabilities 2014: $27,749Net Assets 2014: $456,2152014Assets 2015: $590,462Liabilities 2015: $45,809Net Assets 2015: $544,6532015Assets 2016: $468,240Liabilities 2016: $30,078Net Assets 2016: $438,1622016Assets 2017: $629,234Liabilities 2017: $38,582Net Assets 2017: $590,6522017Assets 2018: $838,224Liabilities 2018: $125,354Net Assets 2018: $712,8702018Assets 2019: $751,023Liabilities 2019: $122,637Net Assets 2019: $628,3862019Assets 2020: $906,070Liabilities 2020: $279,799Net Assets 2020: $626,2712020Assets 2021: $1,015,924Liabilities 2021: $353,666Net Assets 2021: $662,2582021Assets 2022: $2,797,642Liabilities 2022: $1,565,238Net Assets 2022: $1,232,4042022Assets 2023: $2,532,793Liabilities 2023: $1,394,196Net Assets 2023: $1,138,5972023Assets 2024: $2,386,381Liabilities 2024: $1,647,903Net Assets 2024: $738,4782024

Highlighted filing

2015

Assets$590,462
Liabilities$45,809
Net Assets$544,653

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,156,0432010Expenses 2011: $1,328,6492011Revenue 2012: $1,180,586Expenses 2012: $1,219,977Net Income 2012: -$39,3912012Revenue 2013: $1,364,997Expenses 2013: $1,221,832Net Income 2013: $143,1652013Revenue 2014: $1,391,373Expenses 2014: $1,341,018Net Income 2014: $50,3552014Revenue 2015: $1,517,686Expenses 2015: $1,429,248Net Income 2015: $88,4382015Revenue 2016: $1,456,379Expenses 2016: $1,562,870Net Income 2016: -$106,4912016Revenue 2017: $2,057,891Expenses 2017: $1,905,401Net Income 2017: $152,4902017Revenue 2018: $2,209,876Expenses 2018: $2,087,658Net Income 2018: $122,2182018Revenue 2019: $2,231,565Expenses 2019: $2,316,049Net Income 2019: -$84,4842019Revenue 2020: $1,940,423Expenses 2020: $1,942,538Net Income 2020: -$2,1152020Revenue 2021: $2,203,095Expenses 2021: $2,167,108Net Income 2021: $35,9872021Revenue 2022: $3,087,765Expenses 2022: $2,517,619Net Income 2022: $570,1462022Revenue 2023: $2,819,959Expenses 2023: $2,913,766Net Income 2023: -$93,8072023Revenue 2024: $2,788,665Expenses 2024: $3,188,784Net Income 2024: -$400,1192024

Highlighted filing

2015

Revenue$1,517,686
Expenses$1,429,248
Net Income$88,438
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 29, 2016
Return Version
2015v2.1
Gross Receipts
$1,624,955
Mission and Program Overview

Mission

Leave no trace center for outdoor ethics teaches people of all ages how to enjoy the outdoors responsibly, and is the most widely accepted outdoor ethics program used on public lands. Through relevant and targeted education, research and outreach, the center ensures the long-term health of our natural world.

To protect the outdoors by teaching and inspiring people to enjoy it responsibly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$233,495$325,421▲ $91,926
Inventories for Sale or Use$107,256$119,043▲ $11,787
Accounts Receivable$91,528$72,189▼ $19,339
Land, Buildings, and Equipment, Net$27,950$51,324▲ $23,374
Prepaid Expenses and Deferred Charges$20,151$17,808▼ $2,343
Savings and Temporary Cash Investments$2,911$3,177▲ $266
Pledges and Grants Receivable$673$1,500▲ $827
Total Assets$483,964$590,462▲ $106,498
Liabilities
Accounts Payable and Accrued Expenses$27,749$45,809▲ $18,060
Total Liabilities$27,749$45,809▲ $18,060
Net Assets / Fund Balance
Unrestricted Net Assets$327,809$388,704▲ $60,895
Temporarily Rstr Net Assets$128,406$155,949▲ $27,543
Total Net Assets Fund Balance$456,215$544,653▲ $88,438
Total Liabilities and Net Assets / Fund Balance$483,964$590,462▲ $106,498

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,324$34,966$86,290
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dana WattsExec. DirectorFT$133,919$3,972$137,891

Board Members and Trustees

NameTitle
Shawn TurnerChair
Alycia CavadiDirector
Chris EnlowDirector
Rhonda MickelsonDirector
Robert StephensDirector
Skip RappDirector
Susie EitelDirector
Tony GrazianoDirector
Shari BoyerSecretary
Jeff NeitzelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,344,916
Program Service Revenue
$52,406
Investment Income
$885
Other Revenue
$119,479
All Other Contributions
$1,342,373
Change in Net Assets
$88,438

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table17$56,231Fair Market Value (FMV)
Other Non Cash Contri Table1$41,250Fair Market Value (FMV)
Total Noncash Contributions18$97,481-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,517,686
Revenue Not Reported on Form 990
$30,184
Total Revenue per Audited Statements
$1,547,870
Total Revenue per Form 990
$1,517,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$847,212
Other Expenses$582,036
Total Fundraising Expense$159,324
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$483,492$38,035$48,825$570,352
Current Officers, Directors, Trustees, and Key Employees$68,946$41,368$27,578$137,892
Travel$96,164$728$10,372$107,264
Other Employee Benefits$54,580$7,755$7,497$69,832
Occupancy$54,352$4,519$9,300$68,171
Office Expenses$53,341$4,831$6,147$64,319
Payroll Taxes$45,132$6,413$6,199$57,744
Information Technology$35,863$3,303$1,168$40,334
Insurance$17,175$867$1,785$19,827
Depreciation Depletion$15,311$773$1,591$17,675
Other Expenses$14,091$1,995$3,523$17,614
Conferences and Meetings$11,295$570$1,174$13,039
Pension Plan Contributions$10,023$514$855$11,392
Fees for Services Accounting$8,227$914-$9,141
Advertising$7,079$643$1,291$9,013
Fees for Services Other--$4,375$4,375
All Other Expenses$3,626$84$173$3,883
Total Functional Expenses$1,156,612$113,312$159,324$1,429,248

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,459,432
Expenses per Audited Statements$1,429,248
Total Expenses per Form 990$1,429,248
Expenses Not Reported on Form 990$30,184
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
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, Page 6, Part VI, Line 11B

Preliminary review by director of finance; then by executive director and entire board of directors.

Form 990, Page 6, Part VI, Line 12C

All new staff and board sign conflict policies. Periodically these are reviewed and changes made. If new conflicts arise, they are required to be disclosed.

Form 990, Page 6, Part VI, Line 15A

The executive director compensation is determined by the chair of the board of directors and is based on salary surveys.

Form 990, Page 6, Part VI, Line 15B

The compensation for all other employees is determined by the executive director and is based upon salary surveys.

Form 990, Page 6, Part VI, Line 17

Mississippi, new hampshire, new jersey, new mexico, new york, ohio, oregon, pennsylvania, rhode island, texas, utah, virginia, west virginia, washington, wisconsin, arizona, delaware, idaho, indiana, nevada, wyoming, vermont, south dakota, nebraska, montana, maryland, iowa

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy and financial statements are available to the public via email upon request.

Filing and Contact Details

Filer

Filer Name
Leave No Trace Center for
EIN
84-1303335
Phone
3034428222
Address
1000 NORTH STREET, BOULDER, CO 80304

Signing Officer

Name
Dana Watts
Title
Exec. Director
Phone
3034428222
Signed
2016-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Watts
Formed
1994
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
10
Employees
23
Volunteers
30,000

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows accounting for uncertainty in income taxes accounting standard which requires them to determine whether a tax position (and the related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. During the year ended december 31, 2015, the organization's management evaluated its tax positions to determine the existence of uncertainties, and did not note any matters that would require recognition or which may have an affect on its tax-exempt status.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 113,573
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCOUNTING STANDARD WHICH REQUIRES THEM TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED DECEMBER 31, 2015, THE ORGANIZATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0THE VEHICLES, EQUIPMENT AND OUTFITTING WERE USED FOR EDUCATION AND OUTREACH PROGRAMS.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 2, PART II
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRELIMINARY REVIEW BY DIRECTOR OF FINANCE; THEN BY EXECUTIVE DIRECTOR AND ENTIRE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL NEW STAFF AND BOARD SIGN CONFLICT POLICIES. PERIODICALLY THESE ARE REVIEWED AND CHANGES MADE. IF NEW CONFLICTS ARISE, THEY ARE REQUIRED TO BE DISCLOSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY THE CHAIR OF THE BOARD OF DIRECTORS AND IS BASED ON SALARY SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION FOR ALL OTHER EMPLOYEES IS DETERMINED BY THE EXECUTIVE DIRECTOR AND IS BASED UPON SALARY SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISSISSIPPI, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, OHIO, OREGON, PENNSYLVANIA, RHODE ISLAND, TEXAS, UTAH, VIRGINIA, WEST VIRGINIA, WASHINGTON, WISCONSIN, ARIZONA, DELAWARE, IDAHO, INDIANA, NEVADA, WYOMING, VERMONT, SOUTH DAKOTA, NEBRASKA, MONTANA, MARYLAND, IOWA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA EMAIL UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.39$1.65$0.74$2.79$3.19$0.40
2023Detailed filing. Detailed filing data is available for this year.$2.53$1.39$1.14$2.82$2.91$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.80$1.57$1.23$3.09$2.52$0.57
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.35$0.66$2.20$2.17$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.28$0.63$1.94$1.94$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.12$0.63$2.23$2.32$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.13$0.71$2.21$2.09$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.04$0.59$2.06$1.91$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.03$0.44$1.46$1.56$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.05$0.54$1.52$1.43$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.03$0.46$1.39$1.34$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.43$0.02$0.41$1.36$1.22$0.14
2012Summary only. Only limited summary data is available for this year.$0.29$0.02$0.26$1.18$1.22$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.05$0.30$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.02$0.33$1.16