Civic Intelligence

Greater Ogden Community Nature Ctr

990 • Fiscal year 2020 • EIN 87-0319227

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

966 West 12th StreetOgden, UT 84404

(801) 621-7595

Siviq Scores

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

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

28th percentile

0.03x

Higher debt load relative to revenue than 28% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

84th percentile

35%

Higher net margin than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

62nd percentile

$85,120

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

85th percentile

44%

Faster revenue growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$4,902,487

Up $780,747 (+19%) from 2019

Net Assets

Up

$4,852,162

Up $774,591 (+19%) from 2019

Liabilities

Up

$50,325

Up $6,156 (+14%) from 2019

Revenue

Up

$1,697,327

Up $519,187 (+44%) from 2019

Expenses

Up

$1,100,942

Up $90,791 (+9.0%) from 2019

Net Income

Up

$596,385

Up $428,396 (+255%) from 2019

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,903,380Liabilities 2011: $31,444Net Assets 2011: $2,871,9362011Assets 2012: $2,999,338Liabilities 2012: $32,751Net Assets 2012: $2,966,5872012Assets 2013: $3,203,924Liabilities 2013: $49,149Net Assets 2013: $3,154,7752013Assets 2014: $3,238,592Liabilities 2014: $60,537Net Assets 2014: $3,178,0552014Assets 2015: $3,416,443Liabilities 2015: $60,952Net Assets 2015: $3,355,4912015Assets 2016: $3,633,965Liabilities 2016: $52,579Net Assets 2016: $3,581,3862016Assets 2017: $3,825,740Liabilities 2017: $58,364Net Assets 2017: $3,767,3762017Assets 2018: $3,712,593Liabilities 2018: $39,851Net Assets 2018: $3,672,7422018Assets 2019: $4,121,740Liabilities 2019: $44,169Net Assets 2019: $4,077,5712019Assets 2020: $4,902,487Liabilities 2020: $50,325Net Assets 2020: $4,852,1622020Assets 2021: $5,213,747Liabilities 2021: $66,977Net Assets 2021: $5,146,7702021Assets 2022: $4,900,178Liabilities 2022: $75,529Net Assets 2022: $4,824,6492022Assets 2023: $5,719,451Liabilities 2023: $64,149Net Assets 2023: $5,655,3022023Assets 2024: $6,206,288Liabilities 2024: $97,271Net Assets 2024: $6,109,0172024

Highlighted filing

2020

Assets$4,902,487
Liabilities$50,325
Net Assets$4,852,162

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $613,271Expenses 2011: $669,599Net Income 2011: -$56,3282011Revenue 2012: $659,697Expenses 2012: $657,550Net Income 2012: $2,1472012Revenue 2013: $746,306Expenses 2013: $691,622Net Income 2013: $54,6842013Revenue 2014: $679,377Expenses 2014: $695,276Net Income 2014: -$15,8992014Revenue 2015: $993,736Expenses 2015: $766,515Net Income 2015: $227,2212015Revenue 2016: $958,851Expenses 2016: $817,306Net Income 2016: $141,5452016Revenue 2017: $810,616Expenses 2017: $807,353Net Income 2017: $3,2632017Revenue 2018: $949,140Expenses 2018: $934,828Net Income 2018: $14,3122018Revenue 2019: $1,178,140Expenses 2019: $1,010,151Net Income 2019: $167,9892019Revenue 2020: $1,697,327Expenses 2020: $1,100,942Net Income 2020: $596,3852020Revenue 2021: $1,209,244Expenses 2021: $1,129,175Net Income 2021: $80,0692021Revenue 2022: $1,254,993Expenses 2022: $1,200,627Net Income 2022: $54,3662022Revenue 2023: $1,911,846Expenses 2023: $1,322,431Net Income 2023: $589,4152023Revenue 2024: $1,910,629Expenses 2024: $1,661,145Net Income 2024: $249,4842024

Highlighted filing

2020

Revenue$1,697,327
Expenses$1,100,942
Net Income$596,385
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$1,721,591
Mission and Program Overview

Mission

The mission of the ogden nature center is to unite people with nature and nurture appreciation and stewardship of the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,708,406$1,707,710▼ $696
Savings and Temporary Cash Investments$883,145$1,624,434▲ $741,289
Land, Buildings, and Equipment, Net$1,419,772$1,412,867▼ $6,905
Accounts Receivable$42,003$100,724▲ $58,721
Intangible Assets$45,339$39,754▼ $5,585
Inventories for Sale or Use$20,533$16,423▼ $4,110
Prepaid Expenses and Deferred Charges$2,542$575▼ $1,967
Total Assets$4,121,740$4,902,487▲ $780,747
Liabilities
Accounts Payable and Accrued Expenses$44,169$50,325▲ $6,156
Total Liabilities$44,169$50,325▲ $6,156
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,489,256$3,927,580▲ $438,324
Net Assets With Donor Restrictions$588,315$924,582▲ $336,267
Total Net Assets Fund Balance$4,077,571$4,852,162▲ $774,591
Total Liabilities and Net Assets / Fund Balance$4,121,740$4,902,487▲ $780,747

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,412,867$2,047,069$3,459,936

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$1,708,406$397,759▲ $200,643$586,675$1,707,710
2019$1,329,697$136,837▲ $274,194$19,524$1,708,406
2018$1,437,436$18,654▼ $88,796$37,597$1,329,697
2017$1,402,581$6,803▲ $216,860$188,808$1,437,436
2016$1,404,942$14,700▲ $12,177$29,238$1,402,581
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary MckinleyExec DirectoFT$82,641$2,479$85,120

Board Members and Trustees

NameTitle
Becky Jo GestelandChair
Ryan BatemanPast Chair
Jim BrownVice Chair
Amy WicksBoard Member
Andrea Easter-pilcherBoard Member
Bryson WhiteBoard Member
Christina MyersBoard Member
Dan HickmanBoard Member
Deborah GreenwellBoard Member
Harry SenekjianBoard Member
Justin OwenBoard Member
Kacee WeaverBoard Member
Kevin BaggsBoard Member
Lindsey ReaderBoard Member
Mike MonsonBoard Member
Paul BurnettBoard Member
Phyllis RoglerBoard Member
Stephanie SpeicherBoard Member
Steve MunsonBoard Member
Jack WahlenBoard Secret
Skip SchenckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,562,404
Program Service Revenue
$89,297
Investment Income
$35,775
Other Revenue
$9,851
All Other Contributions
$817,194
Change in Net Assets
$596,385

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
Securities Publicly Traded1$385,315Stock Mkt
Other Non Cash Contri Table999$28,548-
Total Noncash Contributions1,000$413,863-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,697,327
Revenue Not Reported on Form 990
$202,470
Total Revenue per Audited Statements
$1,899,797
Total Revenue per Form 990
$1,697,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$628,474
Other Expenses$472,468
Total Fundraising Expense$146,991
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$433,757$59,390$67,939$561,086
Depreciation Depletion$147,081--$147,081
Office Expenses$69,204$1,262$4,162$74,628
Payroll Taxes$53,139$7,069$7,180$67,388
Fees for Services Other$36,083$5,748$5,979$47,810
Occupancy$34,999-$300$35,299
All Other Expenses$19,409$2,407$1,270$23,086
Fees for Services Lobbying--$12,000$12,000
Insurance$8,247$2,977-$11,224
Travel$4,775$867$860$6,502
Other Expenses$6,194$16,579$47,301$6,194
Total Functional Expenses$857,652$96,299$146,991$1,100,942

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,125,206
Expenses per Audited Statements$1,100,942
Total Expenses per Form 990$1,100,942
Expenses Not Reported on Form 990$24,264
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event$85,016---
Total Events$85,016---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
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
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 8B

Committees do not have authority to act on behaft of the governing body.

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 is provided to each board member for review prior to the 990 being filed with the irs

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

The board of directors declare any conflicts of interest annually and the board monitors for any new conflicts that may arise throughout the year.

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

The board of directors reviews and approves compensation of the center's employees

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

The board of directors reviews and approves compensation of the center's employees

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Greater Ogden Community Nature Ctr
EIN
87-0319227
Phone
8016217595
Address
966 WEST 12TH STREET, OGDEN, UT 84404

Signing Officer

Name
Mary Mckinley
Title
Exec Director
Phone
8016217595
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Becky Jo Gesteland
Formed
1975
Legal Domicile
Ut
Voting Board Members
21
Independent Board Members
21
Employees
24
Volunteers
711

Preparer

Firm
Christensen Palmer & Ambrose Pc
Address
298 24TH ST STE 300, OGDEN, UT 84401
Preparer
Chuck Palmer CPA
Phone
8016272060
Supplemental Narrative

Additional Explanations

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

Nature education programs - to promote their tax exempt purpose, the ogden nature center staff taught classes and workshops, led field trips, and hosted events both in person and virtually to celebrate and enjoy nature, helping the community learn about conservation and our natural resources. Staff provided opportunities to learn about the plants and animals native to the great basin. In 2020, its third year of a new outreach effort, ogden nature center staff visited first grade classrooms throughout utah as part of a collaborative informal science education enhancement program. With schools closed and no field trips allowed once the covid-19 pandemic reached utah, the number of people reached was greatly reduced from the past. However in the fall, creative virtual programming was provided to students and teachers. 16,337 people were reached through education programs, and many thousands more viewed free programs presented on social media. Most other events were cancelled or changed to reduce the size of the gatherings.

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

The ogden nature center is located on a 152 acre nature preserve, and offers a wide variety of community programs for all ages with topics that include art, birding, wildlife in utah, gardening, outdoor recreation, conservation, sustainable practices, and more. The center is open to the public for discovery and exploration. Visitors enjoy meeting birds of prey, snakes, tortoises, salamanders, fish and other native species. Outside there are picnic areas, treehouses, bird blinds, a spotting tower, a child sized mouse hole and pretend bear den, sculptures, a birdhouse exhibit, interpretive signage, and 1.5 miles of trails. Extensive habitat restoration work was conducted on the nature preserve to improve its health for the benefit of wildlife and people alike. The ogden nature center features two green buildings, with hands-on exhibits and a nature oriented gift store. Due to covid-19, the center was closed for two months. Most events and programs were cancelled or changed during that time and for the months following.

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

Volunteer- the ogden nature center provides service opportunities and invities the community to assist in the care of the facilities and grounds, as well as assist with many of the other day to day operational functions such as answering phones, greeting visitors, preparing mailings, helping teach classes, and taking care of the collection of live animals. Volunteers are provided training and/or opportunities to participate in educational programs and events.

Form 990, Part XI, Line 9

Gift shop expenses 24,264 gift shop expenses -24,264

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Gift shop expenses 24,264

Schedule D, Page 4, Part XII, Line 2D

Gift shop expenses 24,264

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IRS990/ProgSrvcAccomActy3Grp/Desc0ANIMAL CARE - LIVE ANIMAL EXHIBITS GIVE VISITORS THE OPPORTUNITY TO MEET AND LEARN ABOUT ANIMALS NATIVE TO UTAH. THE ANIMALS ARE ALSO TAKEN ON THE ROAD TO BE USED AS WILDLIFE AMBASSADORS IN OUR OUTREACH EDUCATION PROGRAMS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0VOLUNTEER- THE OGDEN NATURE CENTER PROVIDES SERVICE OPPORTUNITIES AND INVITIES THE COMMUNITY TO ASSIST IN THE CARE OF THE FACILITIES AND GROUNDS, AS WELL AS ASSIST WITH MANY OF THE OTHER DAY TO DAY OPERATIONAL FUNCTIONS SUCH AS ANSWERING PHONES, GREETING VISITORS, PREPARING MAILINGS, HELPING TEACH CLASSES, AND TAKING CARE OF THE COLLECTION OF LIVE ANIMALS. VOLUNTEERS ARE PROVIDED TRAINING AND/OR OPPORTUNITIES TO PARTICIPATE IN EDUCATIONAL PROGRAMS AND EVENTS.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$0.10$6.11$1.91$1.66$0.25
2023Detailed filing. Detailed filing data is available for this year.$5.72$0.06$5.66$1.91$1.32$0.59
2022Detailed filing. Detailed filing data is available for this year.$4.90$0.08$4.82$1.25$1.20$0.05
2021Detailed filing. Detailed filing data is available for this year.$5.21$0.07$5.15$1.21$1.13$0.08
2020Detailed filing. Detailed filing data is available for this year.$4.90$0.05$4.85$1.70$1.10$0.60
2019Summary only. Only limited summary data is available for this year.$4.12$0.04$4.08$1.18$1.01$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.71$0.04$3.67$0.95$0.93$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.83$0.06$3.77$0.81$0.81$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.63$0.05$3.58$0.96$0.82$0.14
2015Detailed filing. Detailed filing data is available for this year.$3.42$0.06$3.36$0.99$0.77$0.23
2014Summary only. Only limited summary data is available for this year.$3.24$0.06$3.18$0.68$0.70$0.02
2013Summary only. Only limited summary data is available for this year.$3.20$0.05$3.15$0.75$0.69$0.05
2012Summary only. Only limited summary data is available for this year.$3.00$0.03$2.97$0.66$0.66$0.00
2011Summary only. Only limited summary data is available for this year.$2.90$0.03$2.87$0.61$0.67$0.06