Civic Intelligence

Lower Nehalem Watershed Council

990 • Fiscal year 2015 • EIN 91-1826263

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 11, 2016

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

0.98x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

96th percentile

4.23x

Higher debt load relative to revenue than 96% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

51st percentile

3.4%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

67th percentile

$51,536

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 24.8% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

90th percentile

56%

Faster asset growth than 90% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

94th percentile

105%

Faster revenue growth than 94% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$901,055

Up $324,603 (+56%) from 2014

Net Assets

Up

$22,162

Up $7,195 (+48%) from 2014

Liabilities

Up

$878,893

Up $317,408 (+57%) from 2014

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin51st percentile

Revenue

Up

$207,930

Up $106,597 (+105%) from 2014

Expenses

Up

$200,947

Up $63,234 (+46%) from 2014

Net Income

Up

$6,983

Up $43,363 (+119%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth90th 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

2015

Assets$901,055
Liabilities$878,893
Net Assets$22,162
Open 2015 Filing

Operations Trend

Revenue Growth94th 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

2015

Revenue$207,930
Expenses$200,947
Net Income$6,983
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 11, 2016
Return Version
2015v2.0
Gross Receipts
$207,930
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$845,179▲ $296,792
Cash and Non-Interest-Bearing Accounts$24,903$52,714▲ $27,811
Land, Buildings, and Equipment, Net$3,162$3,162→ $0
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$576,452$901,055▲ $324,603
Other Assets Total-$0-
Liabilities
Other Liabilities$548,387$878,791▲ $330,404
Grants Payable$9,204--
Accounts Payable and Accrued Expenses$3,894$102▼ $3,792
Total Liabilities$561,485$878,893▲ $317,408
Net Assets / Fund Balance
Temporarily Rstr Net Assets$14,967$22,162▲ $7,195
Total Net Assets Fund Balance$14,967$22,162▲ $7,195
Total Liabilities and Net Assets / Fund Balance$576,452$901,055▲ $324,603

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,162$1,588$4,750
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alix LeeCoordinatorFT$48,752$2,784$51,536

Board Members and Trustees

NameTitle
George T HemingwayChairman
SamanthaChairman
Richard JohnsonVice Chair
Barb MooreBd Mbr-at-Large
Bonnie JohnsonSecretary/Treas
Shirley KalkhovenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$207,762
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$168
All Other Contributions
$4,780
Change in Net Assets
$6,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,567
Salaries, Compensation, and Employee Benefits$56,380
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$51,536--$51,536
Occupancy$6,764--$6,764
Payroll Taxes$4,844--$4,844
Fees for Services Accounting$2,911--$2,911
Office Expenses$2,575--$2,575
Insurance$2,136--$2,136
Travel$1,638--$1,638
Advertising$501--$501
Other Expenses$131--$131
Conferences and Meetings$75--$75
Total Functional Expenses$200,947$0$0$200,947
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
Grants Receivable$845,179
Performance Deposit$33,611
Rounding$1
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.The Bylaws were amended. A copy of the revised Bylaws are attached.”

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
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
1

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

Other Changes In Net Assets Or Fund Balances - Other Increases

“ROUNDING = $1”

Raw XML AppendixShowing 400 of 418 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03894
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0102
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0We are dedicated to the protection, preservation, and enhancement of the Nehalem watershed through leadership, cooperation and education.
IRS990/AdvertisingGrp/ProgramServicesAmt0501
IRS990/AdvertisingGrp/TotalAmt0501
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt04780
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Tillamook Estuaries P'ship
IRS990/BooksInCareOfDetail/PhoneNum05033687424
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 493
IRS990/BooksInCareOfDetail/USAddress/CityNm0Garibalde
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097118
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt024903
IRS990/CashNonInterestBearingGrp/EOYAmt052714
IRS990/ChangeToOrgDocumentsInd0true
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt051536
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt051536
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt075
IRS990/ConferencesMeetingsGrp/TotalAmt075
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0207762
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0144567
IRS990/CYOtherRevenueAmt0168
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt06983
IRS990/CYSalariesCompEmpBnftPaidAmt056380
IRS990/CYTotalExpensesAmt0200947
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0207930
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0STREAM ENHANCEMENT AND MAINTENANCE IN THE LOWER NEHALEM WATERSHED
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0200947
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02911
IRS990/FeesForServicesAccountingGrp/TotalAmt02911
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt637.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt62784
IRS990/Form990PartVIISectionAGrp/PersonNm0GEORGE T HEMINGWAY
IRS990/Form990PartVIISectionAGrp/PersonNm1Richard Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm2Bonnie Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm3Shirley Kalkhoven
IRS990/Form990PartVIISectionAGrp/PersonNm4Samantha
IRS990/Form990PartVIISectionAGrp/PersonNm5Barb Moore
IRS990/Form990PartVIISectionAGrp/PersonNm6Alix Lee
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt648752
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt5Bd Mbr-at-Large
IRS990/Form990PartVIISectionAGrp/TitleTxt6Coordinator
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0202982
IRS990/GrantsPayableGrp/BOYAmt09204
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0207930
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt02136
IRS990/InsuranceGrp/TotalAmt02136
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01588
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03162
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03162
IRS990/LandBldgEquipCostOrOtherBssAmt04750
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0We are dedicated to the protection, preservation, and enhancement of the Nehalem watershed through leadership, cooperation and education.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt014967
IRS990/NetAssetsOrFundBalancesEOYAmt022162
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt06764
IRS990/OccupancyGrp/TotalAmt06764
IRS990/OfficeExpensesGrp/ProgramServicesAmt02575
IRS990/OfficeExpensesGrp/TotalAmt02575
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Subcontracts
IRS990/OtherExpensesGrp/Desc1Supplies & Materials
IRS990/OtherExpensesGrp/Desc2State Fees & Permits
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ProgramServicesAmt0123931
IRS990/OtherExpensesGrp/ProgramServicesAmt11996
IRS990/OtherExpensesGrp/ProgramServicesAmt21909
IRS990/OtherExpensesGrp/ProgramServicesAmt3131
IRS990/OtherExpensesGrp/TotalAmt0123931
IRS990/OtherExpensesGrp/TotalAmt11996
IRS990/OtherExpensesGrp/TotalAmt21909
IRS990/OtherExpensesGrp/TotalAmt3131
IRS990/OtherLiabilitiesGrp/BOYAmt0548387
IRS990/OtherLiabilitiesGrp/EOYAmt0878791
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt0168
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0168
IRS990/OtherRevenueTotalAmt0168
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04844
IRS990/PayrollTaxesGrp/TotalAmt04844
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0548387
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0845179
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0211
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0100616
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0105899
IRS990/PYOtherRevenueAmt0717
IRS990/PYRevenuesLessExpensesAmt0-36380
IRS990/PYSalariesCompEmpBnftPaidAmt031814
IRS990/PYTotalExpensesAmt0137713
IRS990/PYTotalRevenueAmt0101333
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt06983
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0241542
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0241542
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0100616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0429991
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0806496
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0411922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01990567
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0120
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0120
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01990687
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0241542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0100616
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0429991
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0806496
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0412042
IRS990ScheduleA/Total509Grp/TotalAmt01990687
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0241542
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0100616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0429991
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0806496
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0412042
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01990687
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01588
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0845179
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt133611
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Grants Receivable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Performance Deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03162
IRS990ScheduleD/TotalLiabilityAmt0878791
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.The Bylaws were amended. A copy of the revised Bylaws are attached.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All records are available upon request at the Council office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING = $1
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/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt014967
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt022162
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0576452
IRS990/TotalAssetsEOYAmt0901055
IRS990/TotalAssetsGrp/BOYAmt0576452
IRS990/TotalAssetsGrp/EOYAmt0901055
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0207762
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0200947
IRS990/TotalFunctionalExpensesGrp/TotalAmt0200947
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0561485
IRS990/TotalLiabilitiesEOYAmt0878893
IRS990/TotalLiabilitiesGrp/BOYAmt0561485
IRS990/TotalLiabilitiesGrp/EOYAmt0878893
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014967
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt022162
IRS990/TotalOtherCompensationAmt02784
IRS990/TotalProgramServiceExpensesAmt0200947
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt048752
IRS990/TotalRevenueGrp/ExclusionAmt0168
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0207930
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0576452
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0901055
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01638
IRS990/TravelGrp/TotalAmt01638
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Samantha Ferber
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER NEHALEM WATERSHED COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0911826263

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$901,055
Liabilities
$878,893
Net assets
$22,162
Revenue
$207,930
Expenses
$200,947
Net income
$6,983
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