Civic Intelligence

North Cascades Institute

990 • Fiscal year 2017 • EIN 91-1327775

Jan 01, 2017 to Dec 31, 2017 • Filed on May 29, 2018

810 State Route 20SedroWoolley, WA 98284

(360) 854-2599

Siviq Scores

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

Liabilities / Assets

40th percentile

0.09x

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.15x

Higher debt load relative to revenue than 47% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

53rd percentile

$127,046

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

83rd percentile

21%

Faster asset growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

9.9%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$7,580,266

Up $1,331,412 (+21%) from 2016

Net Assets

Up

$6,913,678

Up $1,120,659 (+19%) from 2016

Liabilities

Up

$666,588

Up $210,753 (+46%) from 2016

Revenue

Up

$4,540,339

Up $409,742 (+9.9%) from 2016

Expenses

Up

$3,940,440

Up $144,685 (+3.8%) from 2016

Net Income

Up

$599,899

Up $265,057 (+79%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,837,286Liabilities 2011: $112,612Net Assets 2011: $4,724,6742011Assets 2012: $4,926,778Liabilities 2012: $131,708Net Assets 2012: $4,795,0702012Assets 2013: $5,272,886Liabilities 2013: $111,632Net Assets 2013: $5,161,2542013Assets 2014: $6,054,832Liabilities 2014: $474,152Net Assets 2014: $5,580,6802014Assets 2015: $5,772,478Liabilities 2015: $497,760Net Assets 2015: $5,274,7182015Assets 2016: $6,248,854Liabilities 2016: $455,835Net Assets 2016: $5,793,0192016Assets 2017: $7,580,266Liabilities 2017: $666,588Net Assets 2017: $6,913,6782017Assets 2018: $7,151,624Liabilities 2018: $740,745Net Assets 2018: $6,410,8792018Assets 2019: $7,771,866Liabilities 2019: $474,913Net Assets 2019: $7,296,9532019Assets 2020: $8,386,291Liabilities 2020: $632,581Net Assets 2020: $7,753,7102020Assets 2021: $10,023,485Liabilities 2021: $557,548Net Assets 2021: $9,465,9372021Assets 2022: $8,007,979Liabilities 2022: $456,966Net Assets 2022: $7,551,0132022Assets 2023: $8,910,640Liabilities 2023: $472,142Net Assets 2023: $8,438,4982023Assets 2024: $9,234,574Liabilities 2024: $407,259Net Assets 2024: $8,827,3152024

Highlighted filing

2017

Assets$7,580,266
Liabilities$666,588
Net Assets$6,913,678

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,236,8762011Expenses 2012: $3,296,8772012Revenue 2013: $3,487,622Expenses 2013: $3,148,615Net Income 2013: $339,0072013Revenue 2014: $3,939,173Expenses 2014: $3,419,917Net Income 2014: $519,2562014Revenue 2015: $3,814,800Expenses 2015: $3,705,700Net Income 2015: $109,1002015Revenue 2016: $4,130,597Expenses 2016: $3,795,755Net Income 2016: $334,8422016Revenue 2017: $4,540,339Expenses 2017: $3,940,440Net Income 2017: $599,8992017Revenue 2018: $4,506,805Expenses 2018: $4,427,858Net Income 2018: $78,9472018Revenue 2019: $4,287,785Expenses 2019: $4,183,726Net Income 2019: $104,0592019Revenue 2020: $3,214,624Expenses 2020: $2,734,368Net Income 2020: $480,2562020Revenue 2021: $4,600,745Expenses 2021: $3,422,676Net Income 2021: $1,178,0692021Revenue 2022: $3,773,501Expenses 2022: $4,072,913Net Income 2022: -$299,4122022Revenue 2023: $4,708,863Expenses 2023: $4,512,025Net Income 2023: $196,8382023Revenue 2024: $4,586,653Expenses 2024: $4,725,049Net Income 2024: -$138,3962024

Highlighted filing

2017

Revenue$4,540,339
Expenses$3,940,440
Net Income$599,899
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 29, 2018
Return Version
2017v2.2
Gross Receipts
$5,052,438
Mission and Program Overview

Mission

The Institute's mission is to inspire and empower environmental stewardship for all through transformative experiences in nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,047,290$5,901,286▲ $853,996
Land, Buildings, and Equipment, Net$433,217$567,531▲ $134,314
Cash and Non-Interest-Bearing Accounts$257,757$416,780▲ $159,023
Savings and Temporary Cash Investments$246,758$247,083▲ $325
Pledges and Grants Receivable$53,517$244,150▲ $190,633
Inventories for Sale or Use$82,738$88,893▲ $6,155
Accounts Receivable$70,649$62,541▼ $8,108
Prepaid Expenses and Deferred Charges$56,928$52,002▼ $4,926
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-
Intangible Assets-$0-
Total Assets$6,248,854$7,580,266▲ $1,331,412
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$317,115$477,115▲ $160,000
Accounts Payable and Accrued Expenses$106,917$156,224▲ $49,307
Deferred Revenue$31,803$33,249▲ $1,446
Total Liabilities$455,835$666,588▲ $210,753
Net Assets / Fund Balance
Unrestricted Net Assets$5,068,610$5,998,359▲ $929,749
Temporarily Rstr Net Assets$358,548$519,958▲ $161,410
Permanently Rstr Net Assets$365,861$395,361▲ $29,500
Total Net Assets Fund Balance$5,793,019$6,913,678▲ $1,120,659
Total Liabilities and Net Assets / Fund Balance$6,248,854$7,580,266▲ $1,331,412

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,331$626,740$675,071
Buildings$320,193$61,405$381,598
Other Land Buildings$32,835$177,463$210,298
Land$137,807-$137,807
Leasehold Improvements$28,365$105,624$133,989

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$2,595,578$29,500▲ $385,393$40,703$2,948,089
2016$2,394,206$61,115▲ $153,582-$2,595,578
2015$2,403,809$52,500▼ $30,827$11,114$2,394,206
2014$2,344,235$59,746▲ $125,474$111,206$2,403,809
2013$315,388$2,002,500▲ $28,180-$2,344,235
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Saul WeisbergExecutive DirectorFT$111,802$15,244$127,046

Board Members and Trustees

NameTitle
Nan McKayBoard Chair
Sterling ClarrenVice Chair
Beau MacGregorBoard Member
Byron RicksBoard Member
Dunham GoodingBoard Member
George SandersBoard Member
Gerry CookBoard Member
Greg BakerBoard Member
Jeanne MuirBoard Member
Martin MehalchinBoard Member
Peter JacksonBoard Member
Steve HollenhorstBoard Member
Zimmie CanerBoard Member
Maureen RyanBoard Members
Mona WestSecretary
Stan MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,586,267
Program Service Revenue
$2,339,555
Investment Income
$346,538
Other Revenue
$267,979
All Other Contributions
$1,258,814
Change in Net Assets
$599,899

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$22,438Fair Market Value (FMV)
Other Non Cash Contri Table1$13,641Fair Value
Total Noncash Contributions3$36,079-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,721,791
Revenue Not Reported on Financial Statements
$818,548
Revenue Not Reported on Form 990
$743,310
Other Revenue Adjustments
$769,760
Total Revenue per Audited Statements
$4,465,101
Total Revenue per Form 990
$4,540,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,286,482
Other Expenses$884,198
Grants and Similar Amounts Paid$769,760
Total Fundraising Expense$272,267
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,483,671$108,570$167,240$1,759,481
Grants to Domestic Orgs$427,272--$427,272
Grants to Domestic Individuals$342,488--$342,488
Payroll Taxes$157,700$15,385$19,232$192,317
Occupancy$179,098$3,325$8,534$190,957
Other Employee Benefits$113,800$11,102$13,878$138,780
Current Officers, Directors, Trustees, and Key Employees$63,523$31,762$31,761$127,046
Depreciation Depletion$73,022--$73,022
Pension Plan Contributions$56,463$5,509$6,886$68,858
Advertising$47,891$1,921$13,099$62,911
Fees for Service Investment Mgmnt Fees-$48,788-$48,788
Fees for Services Other$28,502$13,771$749$43,022
Travel$32,902-$6,146$39,048
Fees for Services Accounting$18,574$8,974$489$28,037
Other Expenses$22,084$432$1,531$23,615
Insurance$13,384$3,676-$17,060
All Other Expenses$13,641--$13,641
Interest$10,566--$10,566
Total Functional Expenses$3,414,958$253,215$272,267$3,940,440

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,940,440
Total Expenses per Audited Statements$3,344,442
Expenses per Audited Statements$3,121,892
Expenses Not Reported on Financial Statements$818,548
Other Expense Adjustments$769,760
Expenses Not Reported on Form 990$222,550
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bellingham School DistrictBellingham, WASchool DistrictScholarships for 837 students$144,547
Mount Vernon School DistrictMount Vernon, WASchool DistrictScholarships for 459 students$91,086
Sedro-Woolley School DistrictMount Vernon, WASchool DistrictScholarships for 200 students$37,851
Anacortes School DistrictAnacortes, WASchool DistrictScholarships for 216 students$32,616
Blaine Elementary SchoolBlaine, WAPublic SchoolScholarships for 159 students$28,143
Chelan Middle SchoolChelan, WAPublic SchoolScholarships for 95 students$19,380
Everett School DistrictSedro Woolley, WASchool DistrictScholarships for 132 students$18,582
Friday Harbor Middle SchoolFriday Harbor, WAPublic SchoolScholarships for 65 students$11,505
Methow Valley ElementaryWinthrop, WAPublic SchoolScholarships for 54 students$9,558
Concrete Elementary SchoolConcrete, WAPublic SchoolScholarships for 48 students.$8,352
Lyman Elementary SchoolLyman, WAPublic SchoolScholarships for 27 students.$5,508
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
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
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

The Finance Committee reviews the 990 and then presents it to the Board for their review and approval.

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

Board members sign a conflict of interest disclosure annually with any conflicts noted.

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

The Institute's Board of Directors conducts an annual review of the Executive Director's performance. The Board uses Survey Monkey to survey members of the Institute's Leadership Team and, separately, members of the Board; questions are based on the duties described in the Executive Director's job description. Every two to three years, the Board also seeks feedback from the Institute's key partners and stakeholders. The Executive Director completes a self-evaluation. Before setting compensation for the Executive Director, the Board Chair presents to the full Board results of these evaluations and information on changes in compensation for members of the Leadership Team as well as current information on compensation for executive directors of nonprofit organizations in Washington State and, when available, compensation of executive directors at peer organizations across the United States. The Board Chair makes a recommendation on compensation; the Board discusses the recommendation and votes on the recommended (or a different) amount.

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

The Institute's website includes the 990, the audit and annual report. The form 1023 and policies are available upon request.

Filing and Contact Details

Filer

Filer Name
North Cascades Institute
EIN
91-1327775
Phone
3608542599
Address
810 State Route 20, SedroWoolley, WA 98284

Signing Officer

Name
Saul Weisberg
Title
Executive Director
Signed
2018-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Saul Weisberg
Formed
1986
Legal Domicile
Wa
Voting Board Members
16
Independent Board Members
16
Employees
79
Volunteers
213

Preparer

Firm
Jones & Associates PLLC CPAS
Address
1701 NE 104th Street, Seattle, WA 98125-7646
Preparer
Judy C Jones CPA
Phone
2065255170
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Conferences and Retreats take place throughout the year at the Learning Center and include trainings and special events. Participants work with Institute staff to tailor learning experiences to meet the needs of their group. Each group receives guided naturalist opportunities and participates in learning about the Institutes foodshed program. The Institutes foodshed program educates the public about food systems and the environmental and health benefits of eating locally sourced food. 2017 participants: 1,057 OTHER PROGRAM SERVICES 5: Community and Neighborhood programs involve a broad variety of groups, ages, partnering organizations and program types. Education activities are integrated into all programs to augment the projects and engage the participants. Projects range from invasive plant removal, trail maintenance, seed collection, monitoring/inventories of flora and fauna, and habitat restoration and cleanup. Programs include: Concrete Summer Learning Adventure in Concrete, WA, Kulshan Creek Neighborhood Youth Program in Mount Vernon, WA and Youth Ambassadaors in Concrete, WA and Mount Vernon, WA. 2017 participants: 164 OTHER PROGRAM SERVICES 6: Skagit Tours are interpretive tours of the Upper Skagit Valley offered by boat, bus, and on foot in partnership with Seattle City Light and North Cascades National Park. 2017 participants: 4,807 OTHER PROGRAM SERVICES 7: Bookstores provide visitor services through retail sales at six National Park bookstores, along with naturalist activities. The bookstores offer products that help educate visitors and inspire them to experience, enjoy, interpret, share and remember their experience in the North Cascades. Revenue supports youth education programs. OTHER PROGRAM SERVICES 8: The M.Ed. Graduate Program is offered in collaboration with Huxley College of the Environment (Western Washington University) and includes a year-long professional residency at the North Cascades Environmental Learning Center. Graduate students learn, teach, study and work in all aspects of the Institute and its programs. Students earn certificates in Nonprofit Leadership and Administration and Northwest Natural History while adding valuable work skills and experience to their graduate degree. 2017 participants: 28 OTHER PROGRAM SERVICES 9: North Cascades Environmental Learning Center (the Learning Center) is a hub of discovery for all ages in one of the wildest, most biologically diverse landscapes in North America. The Learning Center, which opened in 2005, is situated on Diablo Lake in North Cascades National Park. The Learning Center includes a natural history library, aquatic and terrestrial classrooms, dining hall, amphitheater, overnight accommodations for 92 participants and 14 staff, outdoor learning rooms and access to trails. In 2008, the Learning Center was awarded LEED Silver certification by the U.S. Green Building Council for high levels of achievement in sustainability and integration with natural systems.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Funds from the endowment are used for general operations and scholarships.

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Scholarships netted to income $769760

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Scholarships netted to income $769760

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IRS990/Desc0School Programs provide K-12 students and their teachers opportunities to participate in outdoor learning experiences that enhance classroom based learning and connect students to place and community. Mountain School is a nationally recognized residential environmental education program offered at the North Cascades Environmental Learning Center in cooperation with North Cascades National Park. Through hands-on study of the North Cascades ecosystem, students develop skills in observation and inquiry while sharing an experience in the spectacular North Cascades ecosystem as an interdependent community. Mt. Baker Snow School combines in-class learning with a one day outdoor winter learning adventure that combines applied science education with snow shoe-powered exploration. Students and their teachers engage in research and hands-on learning around the themes of weather, watersheds, and climate. 2017 participants: 3,268
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IRS990/ProgSrvcAccomActy2Grp/Desc0Youth Leadership Adventures provide a range of summer outdoor learning experiences for youth ages 14-18 in partnership with North Cascades National Park and Mt. Baker-Snoqualmie National Forest. Scholarships are offered and awarded to ensure program participants reflect the diversity of northwest communities. The program also includes a Youth Leadership Summit held November. 2017 Participants: 78
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.23$0.41$8.83$4.59$4.73$0.14
2023Detailed filing. Detailed filing data is available for this year.$8.91$0.47$8.44$4.71$4.51$0.20
2022Detailed filing. Detailed filing data is available for this year.$8.01$0.46$7.55$3.77$4.07$0.30
2021Detailed filing. Detailed filing data is available for this year.$10.0$0.56$9.47$4.60$3.42$1.18
2020Detailed filing. Detailed filing data is available for this year.$8.39$0.63$7.75$3.21$2.73$0.48
2019Detailed filing. Detailed filing data is available for this year.$7.77$0.47$7.30$4.29$4.18$0.10
2018Detailed filing. Detailed filing data is available for this year.$7.15$0.74$6.41$4.51$4.43$0.08
2017Detailed filing. Detailed filing data is available for this year.$7.58$0.67$6.91$4.54$3.94$0.60
2016Detailed filing. Detailed filing data is available for this year.$6.25$0.46$5.79$4.13$3.80$0.33
2015Detailed filing. Detailed filing data is available for this year.$5.77$0.50$5.27$3.81$3.71$0.11
2014Detailed filing. Detailed filing data is available for this year.$6.05$0.47$5.58$3.94$3.42$0.52
2013Detailed filing. Detailed filing data is available for this year.$5.27$0.11$5.16$3.49$3.15$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$0.13$4.80$3.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$0.11$4.72$3.24