Civic Intelligence

Pacific Coast Salmon Coalition

990 • Fiscal year 2021 • EIN 91-1519025

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

PO Box 2527Forks, WA 98331

(360) 374-8873

Siviq Scores

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

Liabilities / Assets

91st percentile

0.66x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

84th percentile

0.18x

Higher debt load relative to revenue than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

31st percentile

-2.9%

Higher net margin than 31% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$46,709

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

85th percentile

69%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

84th percentile

92%

Faster revenue growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$103,940

Up $42,551 (+69%) from 2020

Net Assets

Down

$35,337

Down $10,826 (-23%) from 2020

Liabilities

Up

$68,603

Up $53,377 (+351%) from 2020

Revenue

Up

$375,062

Up $180,024 (+92%) from 2020

Expenses

Up

$385,888

Up $172,672 (+81%) from 2020

Net Income

Up

-$10,826

Up $7,352 (+40%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $41,914Liabilities 2011: $0Net Assets 2011: $41,9142011Assets 2012: $37,212Liabilities 2012: $1,194Net Assets 2012: $36,0182012Assets 2013: $255,230Liabilities 2013: $232,531Net Assets 2013: $22,6992013Assets 2014: $83,664Liabilities 2014: $27,084Net Assets 2014: $56,5802014Assets 2015: $358,787Liabilities 2015: $299,413Net Assets 2015: $59,3742015Assets 2016: $78,554Liabilities 2016: $14,069Net Assets 2016: $64,4852016Assets 2017: $97,427Liabilities 2017: $15,558Net Assets 2017: $81,8692017Assets 2018: $110,201Liabilities 2018: $51,097Net Assets 2018: $59,1042018Assets 2019: $92,122Liabilities 2019: $33,417Net Assets 2019: $58,7052019Assets 2020: $61,389Liabilities 2020: $15,226Net Assets 2020: $46,1632020Assets 2021: $103,940Liabilities 2021: $68,603Net Assets 2021: $35,3372021Assets 2022: $516,885Liabilities 2022: $474,064Net Assets 2022: $42,8212022Assets 2023: $116,137Liabilities 2023: $117,019Net Assets 2023: -$8822023Assets 2024: $82,270Liabilities 2024: $73,014Net Assets 2024: $9,2562024

Highlighted filing

2021

Assets$103,940
Liabilities$68,603
Net Assets$35,337

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $276,7202011Expenses 2012: $663,6512012Revenue 2013: $511,456Expenses 2013: $524,775Net Income 2013: -$13,3192013Revenue 2014: $597,659Expenses 2014: $563,781Net Income 2014: $33,8782014Revenue 2015: $1,044,418Expenses 2015: $1,041,624Net Income 2015: $2,7942015Revenue 2016: $535,411Expenses 2016: $530,300Net Income 2016: $5,1112016Revenue 2017: $290,713Expenses 2017: $273,329Net Income 2017: $17,3842017Revenue 2018: $400,643Expenses 2018: $423,408Net Income 2018: -$22,7652018Revenue 2019: $349,377Expenses 2019: $349,776Net Income 2019: -$3992019Revenue 2020: $195,038Expenses 2020: $213,216Net Income 2020: -$18,1782020Revenue 2021: $375,062Expenses 2021: $385,888Net Income 2021: -$10,8262021Revenue 2022: $1,246,897Expenses 2022: $1,239,413Net Income 2022: $7,4842022Revenue 2023: $433,384Expenses 2023: $462,637Net Income 2023: -$29,2532023Revenue 2024: $266,547Expenses 2024: $256,409Net Income 2024: $10,1382024

Highlighted filing

2021

Revenue$375,062
Expenses$385,888
Net Income-$10,826
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.0
Gross Receipts
$375,062
Mission and Program Overview

Mission

Restoration of Salmon Habitat

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$47,025$99,147▲ $52,122
Cash and Non-Interest-Bearing Accounts$9,594$0▼ $9,594
Savings and Temporary Cash Investments$4,770$4,793▲ $23
Accounts Receivable-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$61,389$103,940▲ $42,551
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$15,226$68,603▲ $53,377
Total Liabilities$15,226$68,603▲ $53,377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$46,163$35,337▼ $10,826
Total Net Assets Fund Balance$46,163$35,337▼ $10,826
Total Liabilities and Net Assets / Fund Balance$61,389$103,940▲ $42,551
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike RohdeInterim Exc DirectorPT$41,925$4,784$46,709
Jonathan HuelsdonkExecutive DirectorPT$750-$750

Board Members and Trustees

NameTitle
Wayne HaagPresident
Warren ScarlettVice President
Thomas WellsDirector
William MeyersDirector
STEVE ALLIsONSecretary
Clint BeyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$375,040
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$0
All Other Contributions
$1,646
Change in Net Assets
$-10,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,432
Salaries, Compensation, and Employee Benefits$139,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$199,496$38-$199,534
Other Salaries and Wages$16,645$49,386-$66,031
Current Officers, Directors, Trustees, and Key Employees$11,120$36,339-$47,459
Travel$14,458$965-$15,423
Payroll Taxes$4,061$11,107-$15,168
Other Employee Benefits-$10,798-$10,798
Fees for Services Accounting-$9,159-$9,159
Occupancy-$9,113-$9,113
Office Expenses$2,596$2,646-$5,242
Insurance-$2,093-$2,093
Other Expenses$32$937-$969
Advertising-$57-$57
Total Functional Expenses$249,949$135,939$0$385,888
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
Backup withholding compliance
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
No
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 6: Explanation of Classes of Members or Shareholder

Any person who has volunteered at least 25 hours during the fiscal year is considred a member and eligible to vote at the annual meeting.

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

Members elect the Board of Directors and approve changes (if any) to the by-laws at the annual meeting.

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

Any changes to the by-laws require a vote of the entire membership at the annual meeting.

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

Prepared by accountant, reviewed by Executive Director and President, presented at Board meeting.

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

The Organization has a conflict of interest policy that is signed by Board Members on an annual basis.

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

Compensation for the Executive Director was determined by comparison with similar positions in other non-profit natural resource organizations.

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

Governing documents, conflict of interest policy and financial statements available upon request at office physical address - 71 N. Spartan Ave, Forks, WA 98331.

Filing and Contact Details

Filer

Filer Name
Pacific Coast Salmon Coalition
EIN
91-1519025
Phone
3603748873
Address
PO BOX 2527, FORKS, WA 98331

Signing Officer

Name
Wayne Haag
Title
President
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Haag
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
15

Preparer

Firm
Petersen CPAs & Advisors PLLC
Address
3702 Kern Way, Yakima, WA 98902
Preparer
Angela M Pratt CPA
Phone
5095751040
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2: New Services

Assessment & Survey Projects:Off Channel Habitat Assessment & Design - RCO approved funding in mid to late year of 2021, however, funding wasn't active until April of 2022. In the late 1980's early 1990's, WDFW identified and developed 54 off channel habitat sites with the intent to increase capacity (area and depth) of the selected habitat. Several methods were used, depending on site conditions, to excavate ponds and install plank/log/rock weirs or lumber/concrete fish ways to establish more permanent access and increase habitat area and productivity. WDFE supported these improvements until 2004 when Pacific Coast Salmon Coalition (PCSC) took over maintenance responsibilities. These improvements are at the end of their lifespan, regular maintenance is no longer adequate, and failures will mean loss of high quality habitat, mainly for juvenile Coho rearing, but also including adult spawning at some sites, and adult and juvenile utilization by Chinook, Steelhead, and several trout species. PCSC began an initial assessment in 2018 of these sites with biological support from WDFW and watershed managers. The initial assessment showed that all habitat sites were in an advanced state of disrepair and will require extensive funds/labor to make needed renovations to keep the habitat functional. It was the opinion of PCSC, WDFW, Quileute Tribe, and Hoh Tribe that a different solution was needed other than keeping and continuing to maintain existing structures. the need for a coordinated effort to assess current conditions and develop a clear path forward for each site has given rise to this grant application.

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

OTHER PROGRAM SERVICES 4: Nutrient Enhancement:The Organization received a large number of salmon carcasses from local WDFW hatcheries. Approximately 20-30 percent of which were food quality and were donated to local food banks. The rest went to nutrient enhancement in the local watersheds (WRIA 20 & 21).

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IRS990/ProgSrvcAccomActy2Grp/Desc0Monitoring & Maintenance:The Organization monitors 55 WDFW sites and over 100 more sites that include past and current projects and fish passage sites. Capital funds are being used to assess and evaluate off channel sites for correction and development in 2020. This helped PCSC to acquire two grants fro RCO. In 2021, PCSC started the GIS development on the project sites they've been monitoring.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Nutrient Enhancement:The Organization received a large number of salmon carcasses from local WDFW hatcheries. Approximately 20-30 percent of which were food quality and were donated to local food banks. The rest went to nutrient enhancement in the local watersheds (WRIA 20 & 21).
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Assessment & Survey Projects:Off Channel Habitat Assessment & Design - RCO approved funding in mid to late year of 2021, however, funding wasn't active until April of 2022. In the late 1980's early 1990's, WDFW identified and developed 54 off channel habitat sites with the intent to increase capacity (area and depth) of the selected habitat. Several methods were used, depending on site conditions, to excavate ponds and install plank/log/rock weirs or lumber/concrete fish ways to establish more permanent access and increase habitat area and productivity. WDFE supported these improvements until 2004 when Pacific Coast Salmon Coalition (PCSC) took over maintenance responsibilities. These improvements are at the end of their lifespan, regular maintenance is no longer adequate, and failures will mean loss of high quality habitat, mainly for juvenile Coho rearing, but also including adult spawning at some sites, and adult and juvenile utilization by Chinook, Steelhead, and several trout species. PCSC began an initial assessment in 2018 of these sites with biological support from WDFW and watershed managers. The initial assessment showed that all habitat sites were in an advanced state of disrepair and will require extensive funds/labor to make needed renovations to keep the habitat functional. It was the opinion of PCSC, WDFW, Quileute Tribe, and Hoh Tribe that a different solution was needed other than keeping and continuing to maintain existing structures. the need for a coordinated effort to assess current conditions and develop a clear path forward for each site has given rise to this grant application.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAM SERVICES 4: Nutrient Enhancement:The Organization received a large number of salmon carcasses from local WDFW hatcheries. Approximately 20-30 percent of which were food quality and were donated to local food banks. The rest went to nutrient enhancement in the local watersheds (WRIA 20 & 21).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY PERSON WHO HAS VOLUNTEERED AT LEAST 25 HOURS DURING THE FISCAL YEAR IS CONSIDRED A MEMBER AND ELIGIBLE TO VOTE AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members elect the Board of Directors and approve changes (if any) to the by-laws at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Any changes to the by-laws require a vote of the entire membership at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Prepared by accountant, reviewed by Executive Director and President, presented at Board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Organization has a conflict of interest policy that is signed by Board Members on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Compensation for the Executive Director was determined by comparison with similar positions in other non-profit natural resource organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Governing documents, conflict of interest policy and financial statements available upon request at office physical address - 71 N. Spartan Ave, Forks, WA 98331.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2: New Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.07$0.01$0.27$0.26$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.00$0.43$0.46$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.47$0.04$1.25$1.24$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.07$0.04$0.38$0.39$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.05$0.20$0.21$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.09$0.03$0.06$0.35$0.35$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.11$0.05$0.06$0.40$0.42$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.10$0.02$0.08$0.29$0.27$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.06$0.54$0.53$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.30$0.06$1.04$1.04$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.03$0.06$0.60$0.56$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.26$0.23$0.02$0.51$0.52$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.28
Peer Organizations

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