Civic Intelligence

High Plains Environmental Center

990 • Fiscal year 2014 • EIN 84-1581875

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 18, 2015

1854 Piney River DriveLoveland, CO 80538

(970) 622-9676

Siviq Scores

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

Liabilities / Assets

40th percentile

0.02x

Higher debt load relative to assets than 40% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.05x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

14th percentile

-17%

Higher net margin than 14% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$80,423

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 22.8% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

23rd percentile

-5.6%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

24th percentile

-8.8%

Faster revenue growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$888,057

Down $53,021 (-5.6%) from 2013

Net Assets

Down

$872,178

Down $60,808 (-6.5%) from 2013

Liabilities

Up

$15,879

Up $7,787 (+96%) from 2013

Revenue

Down

$352,065

Down $33,840 (-8.8%) from 2013

Expenses

Down

$412,873

Down $17,822 (-4.1%) from 2013

Net Income

Down

-$60,808

Down $16,018 (-36%) from 2013

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

2014

Assets$888,057
Liabilities$15,879
Net Assets$872,178

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

2014

Revenue$352,065
Expenses$412,873
Net Income-$60,808
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 18, 2015
Return Version
2014v5.0
Gross Receipts
$352,065
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$900,009$847,461▼ $52,548
Cash and Non-Interest-Bearing Accounts$11,651$33,763▲ $22,112
Accounts Receivable$28,935$6,805▼ $22,130
Other Notes and Loans Receivable, Net$483$28▼ $455
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$941,078$888,057▼ $53,021
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$8,092$15,879▲ $7,787
Total Liabilities$8,092$15,879▲ $7,787
Net Assets / Fund Balance
Unrestricted Net Assets$932,986$872,178▼ $60,808
Total Net Assets Fund Balance$932,986$872,178▼ $60,808
Total Liabilities and Net Assets / Fund Balance$941,078$888,057▼ $53,021

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$832,044$451,974$1,284,018
Equipment$10,995$35,341$46,336
Other Land Buildings$3,064$1,431$4,495
Buildings$1,358$999$2,357
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James E TolstrupExecutive DirectorFT$80,423$80,423

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
$146,462
Program Service Revenue
$204,182
Investment Income
$15
Other Revenue
$1,406
All Other Contributions
$69,837
Change in Net Assets
$-60,808
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$223,633
Salaries, Compensation, and Employee Benefits$189,240
Total Fundraising Expense$22,169
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,431--$84,431
Current Officers, Directors, Trustees, and Key Employees$28,156$40,212$12,064$80,432
Depreciation Depletion$69,406--$69,406
All Other Expenses$15,797$7,578$1,997$25,372
Insurance$9,911$5,215$2,675$17,801
Payroll Taxes$9,233$2,932$2,932$15,097
Other Employee Benefits$5,104$2,775$1,296$9,175
Fees for Services Other$7,431$414-$7,845
Other Expenses$4,048$50$433$4,098
Fees for Services Accounting$2,656-$727$3,383
Advertising$181-$45$226
Pension Plan Contributions-$105-$105
Total Functional Expenses$329,352$61,352$22,169$412,873
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
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

Filer Name
High Plains Environmental Center
EIN
84-1581875
Phone
9706229676
Address
1854 PINEY RIVER DRIVE, LOVELAND, CO 80538

Signing Officer

Name
Jim Tolstrup
Title
Executive Director
Signed
2015-06-18
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
8

Preparer

Firm
Mueller & Associates CPA LLC
Address
762 WEST EISENHOWER BLVD, LOVELAND, CO 80537
Preparer
Paul F Mueller
Phone
9706671070
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01296
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02775
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05104
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09175
IRS990/OtherExpensesGrp/Desc0LAND & GARDENS
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3VEHICLE EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt0433
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01234
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1837
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt250
IRS990/OtherExpensesGrp/ProgramServicesAmt084983
IRS990/OtherExpensesGrp/ProgramServicesAmt14540
IRS990/OtherExpensesGrp/ProgramServicesAmt23475
IRS990/OtherExpensesGrp/ProgramServicesAmt34048
IRS990/OtherExpensesGrp/TotalAmt084983
IRS990/OtherExpensesGrp/TotalAmt16207
IRS990/OtherExpensesGrp/TotalAmt24312
IRS990/OtherExpensesGrp/TotalAmt34098
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt084431
IRS990/OtherSalariesAndWagesGrp/TotalAmt084431
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0483
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt028
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02932
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02932
IRS990/PayrollTaxesGrp/ProgramServicesAmt09233
IRS990/PayrollTaxesGrp/TotalAmt015097
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0105
IRS990/PensionPlanContributionsGrp/TotalAmt0105
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/Desc0LAND MANAGEMENT PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1SALES
IRS990/ProgramServiceRevenueGrp/Desc2TRANSFER FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0170862
IRS990/ProgramServiceRevenueGrp/ExclusionAmt111398
IRS990/ProgramServiceRevenueGrp/ExclusionAmt221922
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0170862
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111398
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221922
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0198617
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0210759
IRS990/PYOtherRevenueAmt02568
IRS990/PYProgramServiceRevenueAmt0184708
IRS990/PYRevenuesLessExpensesAmt0-44790
IRS990/PYSalariesCompEmpBnftPaidAmt0219386
IRS990/PYTotalExpensesAmt0430695
IRS990/PYTotalProfFndrsngExpnsAmt0550
IRS990/PYTotalRevenueAmt0385905
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-60808
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt076625
IRS990/RentalIncomeOrLossGrp/RealAmt01406
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0146462
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0199268
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0158589
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0215047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt070513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0789879
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt015
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt027
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0204182
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0184708
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0182743
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0180428
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0174904
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0926965
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt027
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01406
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02568
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06352
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt08880
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05103
IRS990ScheduleA/OtherIncome509Grp/TotalAmt024309
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98600
IRS990ScheduleA/PublicSupportPY509Pct00.98220
IRS990ScheduleA/PublicSupportTotal509Amt01716844
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0350644
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0383976
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0341332
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0395475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0245417
IRS990ScheduleA/Total509Grp/TotalAmt01716844
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0352065
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0386556
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0347684
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0404355
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0250520
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01741180
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01358
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0999
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02357
IRS990ScheduleD/EquipmentGrp/BookValueAmt010995
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035341
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046336
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0832044
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0451974
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01284018
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03064
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01431

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