Civic Intelligence

Lower Nehalem Watershed Council

990 • Fiscal year 2018 • EIN 91-1826263

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 15, 2019

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

84th percentile

0.24x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

0.26x

Higher debt load relative to revenue than 89% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

76th percentile

20%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

77th percentile

29%

Faster asset growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

14%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$277,113

Up $62,802 (+29%) from 2017

Net Assets

Up

$211,740

Up $51,784 (+32%) from 2017

Liabilities

Up

$65,373

Up $11,018 (+20%) from 2017

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin76th percentile

Revenue

Up

$254,325

Up $31,050 (+14%) from 2017

Expenses

Down

$202,542

Down $329,210 (-62%) from 2017

Net Income

Up

$51,783

Up $360,260 (+117%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth77th 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

2018

Assets$277,113
Liabilities$65,373
Net Assets$211,740
Open 2018 Filing

Operations Trend

Revenue Growth67th 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

2018

Revenue$254,325
Expenses$202,542
Net Income$51,783
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 15, 2019
Return Version
2018v3.1
Gross Receipts
$254,325
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$199,277$239,307▲ $40,030
Cash and Non-Interest-Bearing Accounts$15,034$37,806▲ $22,772
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$214,311$277,113▲ $62,802
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$54,355$65,373▲ $11,018
Total Liabilities$54,355$65,373▲ $11,018
Net Assets / Fund Balance
Temporarily Rstr Net Assets$197,804$221,712▲ $23,908
Unrestricted Net Assets$-37,848$-9,972▲ $27,876
Total Net Assets Fund Balance$159,956$211,740▲ $51,784
Total Liabilities and Net Assets / Fund Balance$214,311$277,113▲ $62,802
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Mark McLaughlinChairman
William RussellVice President
Erik NeilsonBoard Member
Greg FosterBoard Member
Ted ChuBoard Member
David DoughertyTreasr/Secretry
Revenue and Support

Revenue Composition

Contributions and Grants
$254,325
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$8,592
Change in Net Assets
$51,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$155,210
Salaries, Compensation, and Employee Benefits$47,332
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,585--$43,585
Occupancy$6,069--$6,069
Payroll Taxes$3,747--$3,747
Insurance$3,055--$3,055
Travel$430--$430
Advertising$331--$331
Other Expenses$200--$200
All Other Expenses$167--$167
Office Expenses$110--$110
Total Functional Expenses$202,542$0$0$202,542
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
No
Backup withholding compliance
Yes
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

“To allow for more consistency in the board, the Board of Directors chose to extend term limits to 2 year terms. Article IV C of the by-laws was amended to account for this.To better guide the Board of Directors in recruitement of future directors across a variety of stakeholder groups, the Board chose to adjust Article IV D of the by-laws to list the target stakeholder groupsTo allow for organizational flexibility with the longer Board of Director term limits, the Board of Directors chose to hold its Officer Elections annually. This required an amendment of Article V C.”

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
Mark McLaughlin
Title
Board Chair
Signed
2019-10-15
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

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

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“ROUNDING = $1”

Raw XML Appendix388 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.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0223275
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0458637
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0241542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0100616
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0100616
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01268397
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0To allow for more consistency in the board, the Board of Directors chose to extend term limits to 2 year terms. Article IV C of the by-laws was amended to account for this.To better guide the Board of Directors in recruitement of future directors across a variety of stakeholder groups, the Board chose to adjust Article IV D of the by-laws to list the target stakeholder groupsTo allow for organizational flexibility with the longer Board of Director term limits, the Board of Directors chose to hold its Officer Elections annually. This required an amendment of Article V C.
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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0221712
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0214311
IRS990/TotalAssetsEOYAmt0277113
IRS990/TotalAssetsGrp/BOYAmt0214311
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IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalLiabilitiesBOYAmt054355
IRS990/TotalLiabilitiesEOYAmt065373
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IRS990/TotalLiabilitiesGrp/EOYAmt065373
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0159956
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0211740
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IRS990/TotalProgramServiceRevenueAmt00
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IRS990/TravelGrp/TotalAmt0430
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-37848
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-9972
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 249
IRS990/USAddress/CityNm0NEHALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097131
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark McLaughlin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-15
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
ReturnHeader/PreparerPersonGrp/PhoneNum05033686707
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Diane K Gibson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-10-15T12:12:59-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$277,113
Liabilities
$65,373
Net assets
$211,740
Revenue
$254,325
Expenses
$202,542
Net income
$51,783
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