Civic Intelligence

Lower Nehalem Watershed Council

990 • Fiscal year 2014 • EIN 91-1826263

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 30, 2015

Organization ProfileN/A
PO Box 249Nehalem, OR 97131

(503) 368-7424

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.97x

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

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

Liabilities / Revenue

97th percentile

5.54x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

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

Top Officer Pay

50th percentile

$9,843

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

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

Asset Growth

99th percentile

402%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

2nd percentile

-76%

Faster revenue growth than 2% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$576,452

Up $461,555 (+402%) from 2013

Net Assets

Down

$14,967

Down $37,514 (-71%) from 2013

Liabilities

Up

$561,485

Up $499,070 (+800%) from 2013

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin8th percentile

Revenue

Down

$101,333

Down $328,658 (-76%) from 2013

Expenses

Down

$137,713

Down $293,902 (-68%) from 2013

Net Income

Down

-$36,380

Down $34,756 (-2140%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $30,136Liabilities 2011: $2,848Net Assets 2011: $27,2872011Assets 2012: $156,418Liabilities 2012: $131,572Net Assets 2012: $24,8452012Assets 2013: $114,897Liabilities 2013: $62,415Net Assets 2013: $52,4812013Assets 2014: $576,452Liabilities 2014: $561,485Net Assets 2014: $14,9672014Assets 2015: $901,055Liabilities 2015: $878,893Net Assets 2015: $22,1622015Assets 2016: $517,236Liabilities 2016: $48,803Net Assets 2016: $468,4332016Assets 2017: $214,311Liabilities 2017: $54,355Net Assets 2017: $159,9562017Assets 2018: $277,113Liabilities 2018: $65,373Net Assets 2018: $211,7402018Assets 2019: $389,774Liabilities 2019: $0Net Assets 2019: $389,7742019Assets 2020: $330,607Liabilities 2020: $0Net Assets 2020: $330,6072020Assets 2021: $507,196Liabilities 2021: $2,315Net Assets 2021: $504,8812021Assets 2022: $543,779Liabilities 2022: $22,992Net Assets 2022: $520,7872022Assets 2023: $1,628,560Liabilities 2023: $31,043Net Assets 2023: $1,597,5172023Assets 2024: $1,865,977Liabilities 2024: $8,148Net Assets 2024: $1,857,8292024

Highlighted filing

2014

Assets$576,452
Liabilities$561,485
Net Assets$14,967
Open 2014 Filing

Operations Trend

Revenue Growth2nd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $411,921Expenses 2011: $421,004Net Income 2011: -$9,0832011Revenue 2012: $806,496Expenses 2012: $803,177Net Income 2012: $3,3192012Revenue 2013: $429,991Expenses 2013: $431,615Net Income 2013: -$1,6242013Revenue 2014: $101,333Expenses 2014: $137,713Net Income 2014: -$36,3802014Revenue 2015: $207,930Expenses 2015: $200,947Net Income 2015: $6,9832015Revenue 2016: $458,635Expenses 2016: $494,528Net Income 2016: -$35,8932016Revenue 2017: $223,275Expenses 2017: $531,752Net Income 2017: -$308,4772017Revenue 2018: $254,325Expenses 2018: $202,542Net Income 2018: $51,7832018Revenue 2019: $403,153Expenses 2019: $225,119Net Income 2019: $178,0342019Revenue 2020: $238,078Expenses 2020: $297,245Net Income 2020: -$59,1672020Revenue 2021: $381,525Expenses 2021: $207,251Net Income 2021: $174,2742021Revenue 2022: $294,980Expenses 2022: $279,074Net Income 2022: $15,9062022Revenue 2023: $1,313,342Expenses 2023: $236,612Net Income 2023: $1,076,7302023Revenue 2024: $630,725Expenses 2024: $370,413Net Income 2024: $260,3122024

Highlighted filing

2014

Revenue$101,333
Expenses$137,713
Net Income-$36,380
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 30, 2015
Return Version
2014v5.0
Gross Receipts
$101,333
Mission and Program Overview

Mission

The Council is dedicated to the protection, preservation, and enhancement of the Nehalem watershed through leadership, cooperation and education.

We are dedicated to the protection, preservation, and enhancement of the Nehalem watershed through leadership, cooperation and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$548,387-
Accounts Receivable$106,236$0▼ $106,236
Cash and Non-Interest-Bearing Accounts$5,499$24,903▲ $19,404
Land, Buildings, and Equipment, Net$3,162$3,162→ $0
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$114,898$576,452▲ $461,554
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$1,135$548,387▲ $547,252
Grants Payable-$9,204-
Accounts Payable and Accrued Expenses$62,416$3,894▼ $58,522
Total Liabilities$63,551$561,485▲ $497,934
Net Assets / Fund Balance
Temporarily Rstr Net Assets$51,347$14,967▼ $36,380
Total Net Assets Fund Balance$51,347$14,967▼ $36,380
Total Liabilities and Net Assets / Fund Balance$114,898$576,452▲ $461,554

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,162$1,588$4,750
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christine SmithCoordinatorFT$9,843-$9,843
Alix LeeCoordinatorPT$9,542$300$9,842
Sarah SwisslerInterim CoordinatorPT$9,570-$9,570

Board Members and Trustees

NameTitle
George T HemingwayChairman
Richard JohnsonVice Chair
Bonnie JohnsonSecretary
Shirley KalkhovenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$100,616
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$717
All Other Contributions
$95
Change in Net Assets
$-36,380
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,899
Salaries, Compensation, and Employee Benefits$31,814
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$29,255--$29,255
Fees for Services Accounting$7,472--$7,472
Occupancy$4,667--$4,667
Insurance$3,363--$3,363
Payroll Taxes$2,559--$2,559
Travel$2,333--$2,333
Office Expenses$854--$854
Other Expenses$463--$463
All Other Expenses$391--$391
Advertising$302--$302
Interest$153--$153
Total Functional Expenses$137,713$0$0$137,713
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
Awarded grants, not received$548,387
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

“The Council removed the requirements outlining the process for hiring a coordinator, deciding it was better to include that in the policies and procedures manual. The Council also added procedures for removing the voting rights of a Council member if they do not meet the requirements to maintain those rights, a statement regarding the fiscal agent following a financial policies document, a conflict of interest policy, and a disclaimer that the Council will not use litigation in order to meet its mission.”

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

“No review was or will be conducted.”

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

“All records are available upon request at the Council office.”

Filing and Contact Details

Filer

Filer Name
Lower Nehalem Watershed Council
EIN
91-1826263
Phone
5033687424
Address
PO BOX 249, NEHALEM, OR 97131

Signing Officer

Name
Samantha Ferber
Title
Chairman
Signed
2015-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samatha Ferber
Formed
1997
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
0
Employees
0

Preparer

Firm
Diane K Gibson CPA
Address
532 Laneda Ave PO Box 446, Manzanita, OR 97130
Preparer
Diane K Gibson CPA
Phone
5033686707
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1: Change of Accounting Method

“In prior years the revenue and expenses were reported on a cash basis and the balance sheet was on an accrual basis. The current year reports are all on an accrual basis.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0225
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0411922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0101681
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0120
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt03162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01588
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0548387
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Awarded grants, not received
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03162
IRS990ScheduleD/TotalLiabilityAmt0548387
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Council removed the requirements outlining the process for hiring a coordinator, deciding it was better to include that in the policies and procedures manual. The Council also added procedures for removing the voting rights of a Council member if they do not meet the requirements to maintain those rights, a statement regarding the fiscal agent following a financial policies document, a conflict of interest policy, and a disclaimer that the Council will not use litigation in order to meet its mission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All records are available upon request at the Council office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3In prior years the revenue and expenses were reported on a cash basis and the balance sheet was on an accrual basis. The current year reports are all on an accrual basis.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1: Change of Accounting Method
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IRS990/TotalProgramServiceRevenueAmt00
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IRS990/TravelGrp/TotalAmt02333
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Samantha Ferber
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER NEHALEM WATERSHED COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0911826263
ReturnHeader/Filer/PhoneNum05033687424
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 249
ReturnHeader/Filer/USAddress/CityNm0NEHALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097131
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Diane K Gibson CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0532 Laneda Ave PO Box 446
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Manzanita
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097130

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$576,452
Liabilities
$561,485
Net assets
$14,967
Revenue
$101,333
Expenses
$137,713
Net income
-$36,380
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.01$1.86$0.63$0.37$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.63$0.03$1.60$1.31$0.24$1.08
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.02$0.52$0.29$0.28$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.50$0.38$0.21$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.24$0.30$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.40$0.23$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.07$0.21$0.25$0.20$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.05$0.16$0.22$0.53$0.31
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.05$0.47$0.46$0.49$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.88$0.02$0.21$0.20$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.56$0.01$0.10$0.14$0.04
2013Summary only. Only limited summary data is available for this year.$0.11$0.06$0.05$0.43$0.43$0.00
2012Summary only. Only limited summary data is available for this year.$0.16$0.13$0.02$0.81$0.80$0.00
2011Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.41$0.42$0.01