Civic Intelligence

Powder Basin Watershed Council

990 • Fiscal year 2014 • EIN 87-0763085

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 05, 2015

2960 Broadway97814

(541) 523-7288

Siviq Scores

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

Liabilities / Assets

91st percentile

0.67x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

0.45x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

48th percentile

2.2%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$33,280

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 20.2% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

7th percentile

-58%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

21st percentile

-22%

Faster revenue growth than 21% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Down

$111,365

Down $153,781 (-58%) from 2013

Net Assets

Up

$37,264

Up $4,597 (+14%) from 2013

Liabilities

Down

$74,101

Down $158,378 (-68%) from 2013

Revenue

$164,952

No earlier filing loaded for comparison.

Expenses

Down

$161,337

Down $63,480 (-28%) from 2013

Net Income

$3,615

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.

$300K$200K$100K$0Assets 2012: $52,008Liabilities 2012: $0Net Assets 2012: $52,0082012Assets 2013: $265,146Liabilities 2013: $232,479Net Assets 2013: $32,6672013Assets 2014: $111,365Liabilities 2014: $74,101Net Assets 2014: $37,2642014Assets 2015: $104,955Liabilities 2015: $74,625Net Assets 2015: $30,3302015Assets 2016: $72,516Liabilities 2016: $40,606Net Assets 2016: $31,9102016Assets 2017: $61,614Liabilities 2017: $30,535Net Assets 2017: $31,0792017Assets 2018: $96,599Liabilities 2018: $41,6262018Assets 2019: $80,994Liabilities 2019: $23,337Net Assets 2019: $57,6572019Assets 2020: $71,827Liabilities 2020: $19,794Net Assets 2020: $52,0332020Assets 2021: $130,085Liabilities 2021: $74,797Net Assets 2021: $55,2882021Assets 2022: $88,319Liabilities 2022: $33,144Net Assets 2022: $55,1752022Assets 2023: $140,956Liabilities 2023: $80,706Net Assets 2023: $60,2502023

Highlighted filing

2014

Assets$111,365
Liabilities$74,101
Net Assets$37,264

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $273,550Expenses 2012: $238,510Net Income 2012: $35,0402012Expenses 2013: $224,8172013Revenue 2014: $164,952Expenses 2014: $161,337Net Income 2014: $3,6152014Revenue 2015: $314,336Expenses 2015: $321,256Net Income 2015: -$6,9202015Revenue 2016: $188,588Expenses 2016: $187,008Net Income 2016: $1,5802016Revenue 2017: $227,426Expenses 2017: $228,257Net Income 2017: -$8312017Revenue 2018: $158,862Expenses 2018: $134,968Net Income 2018: $23,8942018Revenue 2019: $223,497Expenses 2019: $220,813Net Income 2019: $2,6842019Revenue 2020: $174,432Expenses 2020: $180,056Net Income 2020: -$5,6242020Revenue 2021: $262,762Expenses 2021: $259,507Net Income 2021: $3,2552021Revenue 2022: $317,581Expenses 2022: $317,694Net Income 2022: -$1132022Revenue 2023: $512,511Expenses 2023: $507,436Net Income 2023: $5,0752023

Highlighted filing

2014

Revenue$164,952
Expenses$161,337
Net Income$3,615
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 5, 2015
Return Version
2013v4.0
Gross Receipts
$164,952
Mission and Program Overview

Mission

To promote, retain, restore and enhance watersheds of the Powder Basin in Northeast Oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$232,253$0▼ $232,253
Savings and Temporary Cash Investments$13,630$61,155▲ $47,525
Accounts Receivable$9,896$39,579▲ $29,683
Land, Buildings, and Equipment, Net$2,451$9,224▲ $6,773
Prepaid Expenses and Deferred Charges$6,916$1,051▼ $5,865
Cash and Non-Interest-Bearing Accounts-$355-
Other Notes and Loans Receivable, Net-$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-
Total Assets$265,146$111,365▼ $153,781
Other Assets Total-$1-
Liabilities
Deferred Revenue$219,162$56,433▼ $162,729
Accounts Payable and Accrued Expenses$13,317$14,033▲ $716
Other Liabilities-$3,635-
Total Liabilities$232,479$74,101▼ $158,378
Net Assets / Fund Balance
Unrestricted Net Assets$32,667$37,264▲ $4,597
Total Net Assets Fund Balance$32,667$37,264▲ $4,597
Total Liabilities and Net Assets / Fund Balance$265,146$111,365▼ $153,781

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,224$3,278$12,502
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Johanna SedellExecutive DirectorFT$33,280$33,280

Board Members and Trustees

NameTitle
Nancy RorickPresident
James YoungDirector
Jerry GrayDirector
Paul WaresDirector
Karen SpencerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$164,426
Program Service Revenue
$0
Investment Income
$40
Other Revenue
$486
All Other Contributions
$31,159
Change in Net Assets
$3,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$164,952
Total Revenue per Audited Statements
$164,952
Total Revenue per Form 990
$164,952
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$84,087
Other Expenses$74,125
Grants and Similar Amounts Paid$3,125
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,331$1,127-$42,458
Current Officers, Directors, Trustees, and Key Employees$24,960$8,320-$33,280
Payroll Taxes$5,547$1,850-$7,397
Travel$6,996--$6,996
Fees for Services Accounting$3,552$1,184-$4,736
Insurance$2,334$778-$3,112
Occupancy$1,800$600-$2,400
Depreciation Depletion$2,164--$2,164
Grants to Domestic Orgs$2,047--$2,047
Office Expenses$1,043$348-$1,391
Grants to Domestic Individuals$1,078--$1,078
Other Employee Benefits$714$238-$952
Other Expenses$275--$275
Advertising$208--$208
Fees for Services Other-$145-$145
All Other Expenses$87$3-$90
Total Functional Expenses$146,744$14,593$0$161,337

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$161,337
Total Expenses per Audited Statements$161,337
Total Expenses per Form 990$161,337
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee Leave Liabiltiy$3,635
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The organization is a council of 14 appointed councilors. Appointments are made by various governmental agencies such as Baker County, US Forest Service, etc. There are 7 voting and 7 non-voting councilors. The council elects 5 councilors to act as a board of directors in charge of operational governance. The board of directors is accountable to the council.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The Council elects board of directors and approves charter amendments. All other governance decisions are made at the board of directors level.

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

No committees are empowered to act on behalf of the Board of Directors or the general Council.

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

The Board of Directors reviews a draft of the Form 990 prior to filing. The Board approves and changes or revisions.

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

The Board of Directors meeting agenda begins with an item "declaration of conflict of interest". Members review the agenda for any items in which a conflict of interest may arise or has previously been declared. Any conflicts are disclosed and the appropriate action is taken. Actions may include a member being excluded from discussion and/or voting on any items where a possible conflict of interest exists.

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

The Board of Directors performs an annual evaluation of the Executive Director (ED) and sets compensation amounts.

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

The Executive Director evaluates other employees and recommends compensation for Board approval. Board Members are not compensated for their service.

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

At the December meeting of the Watershed Council, which is an open, public meeting, an announcement is made that governing documents, organization policies and procedures, Form 990, and other fiscal records are available at the office for public review. This announcement is recorded in the minutes and pulished on the Council website.

Filing and Contact Details

Filer

EIN
87-0763085
Phone
5415237288

Signing Officer

Name
Karen Spencer
Title
Treasurer
Signed
2015-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Rorick
Formed
2008
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
65

Preparer

Preparer
Randell C Guyer Jr
Phone
5415234471
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IRS990/ProgSrvcAccomActy2Grp/Desc0Program: Watershed Restoration:The Council partnered with Idaho Power Company to implement irrigation water efficiency projects in Pine Valley. Design work, contracting, and materials procurement were completed for stream restoration work along Pine Creek at McMullen Slough.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Program: Watershed Outreach and EducationThe Council led a tour of wetlands restoration work in Baker Valley, hosted a day-long watershed outdoor learning event for fifth and sixth graders, and sponsored a watershed-themed regional art show at Crossroads Art Center.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is a council of 14 appointed councilors. Appointments are made by various governmental agencies such as Baker County, US Forest Service, etc. There are 7 voting and 7 non-voting councilors. The council elects 5 councilors to act as a board of directors in charge of operational governance. The board of directors is accountable to the council.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Council elects board of directors and approves charter amendments. All other governance decisions are made at the board of directors level.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No committees are empowered to act on behalf of the Board of Directors or the general Council.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors reviews a draft of the Form 990 prior to filing. The Board approves and changes or revisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Directors meeting agenda begins with an item "declaration of conflict of interest". Members review the agenda for any items in which a conflict of interest may arise or has previously been declared. Any conflicts are disclosed and the appropriate action is taken. Actions may include a member being excluded from discussion and/or voting on any items where a possible conflict of interest exists.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board of Directors performs an annual evaluation of the Executive Director (ED) and sets compensation amounts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Executive Director evaluates other employees and recommends compensation for Board approval. Board Members are not compensated for their service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7At the December meeting of the Watershed Council, which is an open, public meeting, an announcement is made that governing documents, organization policies and procedures, Form 990, and other fiscal records are available at the office for public review. This announcement is recorded in the minutes and pulished on the Council website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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