Civic Intelligence

High Plains Environmental Center

990 • Fiscal year 2013 • EIN 84-1581875

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 03, 2014

1854 Piney River Drive80538

(970) 622-9676

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

84th percentile

$81,259

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

26th percentile

-4.3%

Faster asset growth than 26% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

34th percentile

-2.3%

Faster revenue growth than 34% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Assets

Down

$941,078

Down $42,608 (-4.3%) from 2012

Net Assets

Down

$932,986

Down $44,790 (-4.6%) from 2012

Liabilities

Up

$8,092

Up $2,182 (+37%) from 2012

Revenue

$385,905

No earlier filing loaded for comparison.

Expenses

Up

$430,695

Up $4,760 (+1.1%) from 2012

Net Income

-$44,790

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,404,836Liabilities 2010: $1,753Net Assets 2010: $1,403,0832010Assets 2011: $1,061,625Liabilities 2011: $5,433Net Assets 2011: $1,056,1922011Assets 2012: $983,686Liabilities 2012: $5,910Net Assets 2012: $977,7762012Assets 2013: $941,078Liabilities 2013: $8,092Net Assets 2013: $932,9862013Assets 2014: $888,057Liabilities 2014: $15,879Net Assets 2014: $872,1782014Assets 2015: $869,605Liabilities 2015: $15,238Net Assets 2015: $854,3672015Assets 2016: $834,250Liabilities 2016: $31,983Net Assets 2016: $802,2672016Assets 2017: $832,387Liabilities 2017: $30,695Net Assets 2017: $801,6922017Assets 2018: $894,816Liabilities 2018: $11,713Net Assets 2018: $883,1032018Assets 2019: $1,004,180Liabilities 2019: $43,639Net Assets 2019: $960,5412019Assets 2020: $838,568Liabilities 2020: $38,314Net Assets 2020: $800,2542020Assets 2021: $812,360Liabilities 2021: $50,149Net Assets 2021: $762,2112021Assets 2022: $881,148Liabilities 2022: $38,645Net Assets 2022: $842,5032022Assets 2023: $888,951Liabilities 2023: $43,721Net Assets 2023: $845,2302023Assets 2024: $879,116Liabilities 2024: $36,760Net Assets 2024: $842,3562024

Highlighted filing

2013

Assets$941,078
Liabilities$8,092
Net Assets$932,986

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $249,2402010Revenue 2011: $404,359Expenses 2011: $492,525Net Income 2011: -$88,1662011Expenses 2012: $425,9352012Revenue 2013: $385,905Expenses 2013: $430,695Net Income 2013: -$44,7902013Revenue 2014: $352,065Expenses 2014: $412,873Net Income 2014: -$60,8082014Revenue 2015: $394,006Expenses 2015: $411,817Net Income 2015: -$17,8112015Revenue 2016: $405,887Expenses 2016: $457,987Net Income 2016: -$52,1002016Revenue 2017: $609,334Expenses 2017: $609,909Net Income 2017: -$5752017Revenue 2018: $805,795Expenses 2018: $724,384Net Income 2018: $81,4112018Revenue 2019: $995,296Expenses 2019: $917,858Net Income 2019: $77,4382019Revenue 2020: $691,013Expenses 2020: $851,300Net Income 2020: -$160,2872020Revenue 2021: $1,119,878Expenses 2021: $1,157,921Net Income 2021: -$38,0432021Revenue 2022: $1,270,935Expenses 2022: $1,190,643Net Income 2022: $80,2922022Revenue 2023: $1,116,045Expenses 2023: $1,113,318Net Income 2023: $2,7272023Revenue 2024: $1,049,252Expenses 2024: $1,052,126Net Income 2024: -$2,8742024

Highlighted filing

2013

Revenue$385,905
Expenses$430,695
Net Income-$44,790
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 3, 2014
Return Version
2013v3.1
Gross Receipts
$385,905
Mission and Program Overview

Mission

To engage developers, builders, businesses and residents in making their community a "living laboratory" that provides integrated examples of community design, land stewardship, eco-literacy and sustainable living that are grounded in reality and replicable.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$967,577$900,009▼ $67,568
Accounts Receivable$15,924$28,935▲ $13,011
Cash and Non-Interest-Bearing Accounts$185$11,651▲ $11,466
Other Notes and Loans Receivable, Net-$483-
Savings and Temporary Cash Investments-$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$983,686$941,078▼ $42,608
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,928$8,092▲ $6,164
Other Liabilities$3,982--
Total Liabilities$5,910$8,092▲ $2,182
Net Assets / Fund Balance
Unrestricted Net Assets$977,776$932,986▼ $44,790
Total Net Assets Fund Balance$977,776$932,986▼ $44,790
Total Liabilities and Net Assets / Fund Balance$983,686$941,078▼ $42,608

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$896,897$387,121$1,284,018
Equipment$1,013$32,458$33,471
Buildings$1,697$660$2,357
Other Land Buildings$402$100$502
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James E TolstrupExecutive DirectorFT$81,259$81,259

Board Members and Trustees

NameTitle
Anita ComerChair
Jon BarbieriChair
Gregg CampbellVice Chair
Mary MccambridgeCapital Campaig
Diane LauerEducation
Kim OrrOutreach
Denise BrettingSecretary
Greg HolmanStewardship
Cindy CathermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$198,617
Program Service Revenue
$184,708
Investment Income
$12
Other Revenue
$2,568
All Other Contributions
$55,424
Change in Net Assets
$-44,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$219,386
Other Expenses$210,759
Total Fundraising Expense$17,642
Professional Fundraising Fees$550
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,737$20,331-$95,068
Current Officers, Directors, Trustees, and Key Employees$27,335$40,935$12,989$81,259
Depreciation Depletion$67,568--$67,568
All Other Expenses$26,356$7,227$284$33,867
Other Employee Benefits$17,039$11,190$1,182$29,411
Insurance$10,007$6,375$360$16,742
Payroll Taxes$7,365$5,921$362$13,648
Fees for Services Accounting$7,692$2,428$1,048$11,168
Office Expenses$1,463$3,144$151$4,758
Other Expenses$3,369$1,096$185$4,650
Travel$1,357$736-$2,093
Fees for Services Professional Fundraising--$550$550
Advertising$295--$295
Total Functional Expenses$312,500$100,553$17,642$430,695
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$550
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
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
No
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 11B: Form 990 Review Process

Prior to the board meeting, the board of directors receive the form 990 and they are encouraged to review the document and be prepared to ask questions at the board meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board conducted an independent survey to benchmark the salaries offered by other charities with similar position. The current compensation of the executive director was at the 50% range when compared to all reported, from the highest to the lowest.

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

Upon request any and all documents, policies and financial statements are copied and given to the individual within one business day.

Filing and Contact Details

Filer

EIN
84-1581875
Phone
9706229676

Signing Officer

Name
Jim Tolstrup
Title
Executive Director
Signed
2014-09-03
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
9

Preparer

Preparer
Paul F Mueller
Phone
9706671070
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03144
IRS990/OfficeExpensesGrp/ProgramServicesAmt01463
IRS990/OfficeExpensesGrp/TotalAmt04758
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01182
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011190
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt017039
IRS990/OtherEmployeeBenefitsGrp/TotalAmt029411
IRS990/OtherExpensesGrp/Desc0Contract Services
IRS990/OtherExpensesGrp/Desc1Maintenance
IRS990/OtherExpensesGrp/Desc2Plants & Seeds
IRS990/OtherExpensesGrp/Desc3Telephone/Communications
IRS990/OtherExpensesGrp/FundraisingAmt0531
IRS990/OtherExpensesGrp/FundraisingAmt1185
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01170
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11096
IRS990/OtherExpensesGrp/ProgramServicesAmt045045
IRS990/OtherExpensesGrp/ProgramServicesAmt113357
IRS990/OtherExpensesGrp/ProgramServicesAmt29515
IRS990/OtherExpensesGrp/ProgramServicesAmt33369
IRS990/OtherExpensesGrp/TotalAmt046746
IRS990/OtherExpensesGrp/TotalAmt113357
IRS990/OtherExpensesGrp/TotalAmt29515
IRS990/OtherExpensesGrp/TotalAmt34650
IRS990/OtherLiabilitiesGrp/BOYAmt03982
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020331
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt074737
IRS990/OtherSalariesAndWagesGrp/TotalAmt095068
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0483
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0362
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05921
IRS990/PayrollTaxesGrp/ProgramServicesAmt07365
IRS990/PayrollTaxesGrp/TotalAmt013648
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/Desc0LAND MANAGEMENT PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0183453
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0183453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11255
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0163667
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-100
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0255745
IRS990/PYOtherRevenueAmt06515
IRS990/PYProgramServiceRevenueAmt0177501
IRS990/PYRevenuesLessExpensesAmt0-78352
IRS990/PYSalariesCompEmpBnftPaidAmt0170190
IRS990/PYTotalExpensesAmt0425935
IRS990/PYTotalRevenueAmt0347583
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-44790
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0128000
IRS990/RentalIncomeOrLossGrp/RealAmt02568
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0199268
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0158589
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0215047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt070513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016459
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0659876
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0184708
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0182743
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0180428
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0174904
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0252713
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0975496
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02568
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06352
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt08880
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05103
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06640
IRS990ScheduleA/OtherIncome509Grp/TotalAmt029543
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98220
IRS990ScheduleA/PublicSupportPY509Pct00.98180
IRS990ScheduleA/PublicSupportTotal509Amt01635372
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0383976
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0341332
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0395475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0245417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0269172
IRS990ScheduleA/Total509Grp/TotalAmt01635372
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0386556
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0347684
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0404355
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0250520
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0275812
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01664927
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01697
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0660
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02357
IRS990ScheduleD/EquipmentGrp/BookValueAmt01013
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032458
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033471
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0896897
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0387121
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01284018
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0402
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0100
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0502
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0900009
IRS990/ScheduleJRequiredInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.88$0.04$0.84$1.05$1.05$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.04$0.85$1.12$1.11$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.04$0.84$1.27$1.19$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.05$0.76$1.12$1.16$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.04$0.80$0.69$0.85$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.04$0.96$1.00$0.92$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$0.81$0.72$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.03$0.80$0.61$0.61$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.83$0.03$0.80$0.41$0.46$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.85$0.39$0.41$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.02$0.87$0.35$0.41$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.39$0.43$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.01$0.98$0.43
2011Summary only. Only limited summary data is available for this year.$1.06$0.01$1.06$0.40$0.49$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.25