Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Smith River Alliance Inc.
990 • Fiscal year 2018 • EIN 94-2650838
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 26.2% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$3,465,548
Down $165,660 (-4.6%) from 2017
Net Assets
Down$3,435,548
Down $126,632 (-3.6%) from 2017
Liabilities
Down$30,000
Down $39,028 (-57%) from 2017
Revenue And Expenses
Revenue
Down$494,339
Down $30,786 (-5.9%) from 2017
Expenses
Down$611,898
Down $288,513 (-32%) from 2017
Net Income
Up-$117,559
Up $257,727 (+69%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Oct 23, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $494,339
Mission and Program Overview
Mission
The mission of the Smith River Alliance is to provide for the long-term protection, restoration and stewardship of natural resources in the Smith River watershed.
The mission of the Smith River Alliance is to provide for the long-term protection, restoration and stewardship of natural resources in the Smith River watershed through the use of advocacy, education and stewardship.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,845,429 | $1,498,789 | ▼ $346,640 |
| Land, Buildings, and Equipment, Net | $1,325,797 | $1,449,811 | ▲ $124,014 |
| Investments in Publicly Traded Securities | $153,028 | $250,965 | ▲ $97,937 |
| Cash and Non-Interest-Bearing Accounts | $265,567 | $199,661 | ▼ $65,906 |
| Pledges and Grants Receivable | $40,045 | $64,598 | ▲ $24,553 |
| Prepaid Expenses and Deferred Charges | $1,342 | $1,724 | ▲ $382 |
| 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 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $3,631,208 | $3,465,548 | ▼ $165,660 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $69,028 | $30,000 | ▼ $39,028 |
| Total Liabilities | $69,028 | $30,000 | ▼ $39,028 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,488,347 | $3,372,669 | ▼ $115,678 |
| Temporarily Rstr Net Assets | $73,833 | $62,879 | ▼ $10,954 |
| Total Net Assets Fund Balance | $3,562,180 | $3,435,548 | ▼ $126,632 |
| Total Liabilities and Net Assets / Fund Balance | $3,631,208 | $3,465,548 | ▼ $165,660 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $716,970 | $208,443 | $925,413 |
| Land | $674,000 | - | $670,000 |
| Equipment | $58,841 | $47,600 | $106,441 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Patricia McCleary | Deputy Director | FT | $111,946 | $17,634 | $129,580 |
| Grant Werschkull | Executive Director | FT | $111,870 | $13,316 | $125,186 |
Board Members and Trustees
| Name | Title |
|---|---|
| David Katz | President |
| Juliette Bohn | Vice President |
| Don Gillespie | Director |
| Jerry Davis | Director |
| Michael Furniss | Director |
| Dylan Caldwell | Secretary |
| Bradlee Welton | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $452,791
- Program Service Revenue
- $23,059
- Investment Income
- $13,989
- Other Revenue
- $4,500
- All Other Contributions
- $297,590
- Change in Net Assets
- $-117,559
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $391,280 |
| Other Expenses | $220,618 |
| Total Fundraising Expense | $41,666 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $159,383 | $68,698 | $26,685 | $254,766 |
| Fees for Services Other | $93,706 | $12,953 | - | $106,659 |
| Other Salaries and Wages | $83,119 | $4,299 | $4,547 | $91,965 |
| Payroll Taxes | $25,755 | $7,476 | $3,239 | $36,470 |
| Depreciation Depletion | $21,161 | $6,142 | $2,661 | $29,964 |
| Occupancy | $20,259 | $6,025 | $2,611 | $28,895 |
| Fees for Services Accounting | - | $14,175 | - | $14,175 |
| Travel | $10,242 | $1,346 | $1,447 | $13,035 |
| Office Expenses | $7,233 | $4,904 | $115 | $12,252 |
| Insurance | $7,612 | $4,017 | - | $11,629 |
| Other Employee Benefits | $5,282 | $157 | $170 | $5,609 |
| Information Technology | $2,560 | - | - | $2,560 |
| Pension Plan Contributions | $2,265 | $94 | $111 | $2,470 |
| Other Expenses | $512 | $857 | $80 | $1,449 |
| Total Functional Expenses | $439,089 | $131,143 | $41,666 | $611,898 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| 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
- Yes
- 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
- No
- Other officer compensation reviewed
- Yes
- 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 1A: Explanation of Delegated Broad Authority to Committee
“From time to time the Executive Committee reviews subjects of interest to the Board and then provides recommendations to the Board for their consideration and action.”
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
“Grant D. Werschkull, Executive Director and Patricia A. McCleary, Deputy Director are married.”
Form 990, Part VI, Line 11B: Form 990 Review Process
“The 990 is provided to each voting member of the Board and the Executive Committee reviews and comments prior to finalization and submission.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“There is an annual discussion about conflict of interest policy and we circulate a form which is reviewed and signed by each Board member.”
Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees
“SRA Board Executive Committee reviewed comparability data, and documented the deliberations and decisions regarding the compensation arrangement.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“Available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Smith River Alliance Inc
- EIN
- 94-2650838
- Phone
- 7074583355
- Address
- PO Box 2129, Crescent City, CA 95531
Signing Officer
- Name
- Grant Werschkull
- Title
- Executive Director
- Signed
- 2019-10-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Grant Werschkull
- Formed
- 1980
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 12
- Volunteers
- 49
Preparer
- Firm
- Crosby & Kaneda CPAs LLP
- Address
- 1970 Broadway STE 930, Oakland, CA 94612
- Preparer
- August Zajonc CPA
- Phone
- 5108352727
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 4D: Other Program Services Description
“OTHER PROGRAM SERVICES 4: Other Program Accomplishments: in 2018, Smith River Alliance (SRA) performed surveys to assess and monitor salmon populations on the Smith River. Data on the distribution and abundance of Smith River coho salmon will help fisheries biologists better understand factors limiting the successful spawning, rearing and survival of this species. Coho salmon are listed as endangered through the California Endangered Species Act and threatened through the Federal Endangered Species Act. And by better understanding the limiting factors for coho salmon survival, fisheries scientists gain critically important insights about limiting factors for the spawning, rearing, and survival of ALL salmon species in the Smith River. SRA continued work with the Smith River Collaborative (SRC) which is a joint venture between the Six Rivers National Forest, Elk Valley Rancheria, the Tolowa Dee-ni Nation, Del Norte County, Del Norte Fire Safe Council, local and regional environmental groups (SRA, Friends of Del Norte, Klamath Forest Alliance/EPIC, Klamath-Siskiyou Wildland Center) and the American Forest Resource Council. These stakeholders work as partners to promote and implement forest and aquatic restoration and management on the Smith River NRA. For example, the SRC has initiated several forest fuels reduction programs around communities at risk from wildfire.”
Financial Statement Notes
Part X : FIN48 Footnote
“The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2018 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.”
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| IRS990/Desc | 0 | Smith Estuary: SRA continued work with willing landowners to identify and advance restoration opportunities to improve ecosystem function and habitat important for the survival and viability of the Smith River salmonid populations. Like most of the estuaries in the Pacific Northwest, the Smith River estuary has undergone extensive historic conversion into productive agricultural areas. This conversion resulted in loss of riparian vegetation, diking and draining of emergent wetlands through trenching, fill, levees, tidegates, and rip-rap. In partnership with the Del Norte County Resource Conservation District, with a grant from the California Coastal Conservancy, SRA has developed a Restoration Plan for the Smith River Plain. We used recent salmonid monitoring data, historic and present-day aerial imagery, fish passage data, topographic information, and landowner and stakeholder engagement to identify and prioritize potential restoration projects. The purpose of the plan is to provide options for multiple ecosystem benefits including improved: salmonid habitat, riparian and floodplain connections, water quality, and overall protect and restore natural channel structure and function. |
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| IRS990/MissionDesc | 0 | The mission of the Smith River Alliance is to provide for the long-term protection, restoration and stewardship of natural resources in the Smith River watershed. |
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| IRS990/PrincipalOfficerNm | 0 | Grant Werschkull |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The Smith River Watershed Programs: The Smith River is one of the crown jewels of the National Wild and Scenic River System and the last major undammed river in California. Over 300 miles of the Smith are included in the National Wild and Scenic River System, created in 1964 to protect outstandingly remarkable scenic, recreational, geologic, fish and wildlife, historic, cultural or other similar values, for preservation in a free-flowing condition. SRA works with private and public partners across the coastal plain and the watershed on priority protection, restoration and stewardship projects. An example is SRAs work with the State Coastal Conservancy and the Wildlife Conservation Board to complete protection of the Lake Earl Wildlife Area which includes the defunct Pacific Shores subdivision and important mitigation properties and wetland habitats.SRA was a leader and partner in the campaign to block a proposed strip mine in the headwaters of the Smith and Illinois Rivers in OR. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Rock Creek Ranch: Located on a sweeping bend of the South Fork of the Smith River, this is a place where the seasons are felt and ample facilities are available to support SRA programs and visitors. During the rainy season, when the river is high, it moves with a booming and boisterous energy. In summer, the river is an elegant emerald ribbon that gathers and slows to create two swimming holes, both jewels in the crown that is Rock Creek Ranch. SRA hosts visitors/guests year-round from Humboldt State U. and other educational institutions to youth and family camps. Since 2000, SRA has hosted annual data collection projects such as the Annual Adult Fish Count. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of December 31, 2018 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER PROGRAM SERVICES 4: Other Program Accomplishments: in 2018, Smith River Alliance (SRA) performed surveys to assess and monitor salmon populations on the Smith River. Data on the distribution and abundance of Smith River coho salmon will help fisheries biologists better understand factors limiting the successful spawning, rearing and survival of this species. Coho salmon are listed as endangered through the California Endangered Species Act and threatened through the Federal Endangered Species Act. And by better understanding the limiting factors for coho salmon survival, fisheries scientists gain critically important insights about limiting factors for the spawning, rearing, and survival of ALL salmon species in the Smith River. SRA continued work with the Smith River Collaborative (SRC) which is a joint venture between the Six Rivers National Forest, Elk Valley Rancheria, the Tolowa Dee-ni Nation, Del Norte County, Del Norte Fire Safe Council, local and regional environmental groups (SRA, Friends of Del Norte, Klamath Forest Alliance/EPIC, Klamath-Siskiyou Wildland Center) and the American Forest Resource Council. These stakeholders work as partners to promote and implement forest and aquatic restoration and management on the Smith River NRA. For example, the SRC has initiated several forest fuels reduction programs around communities at risk from wildfire. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | From time to time the Executive Committee reviews subjects of interest to the Board and then provides recommendations to the Board for their consideration and action. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Grant D. Werschkull, Executive Director and Patricia A. McCleary, Deputy Director are married. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The 990 is provided to each voting member of the Board and the Executive Committee reviews and comments prior to finalization and submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | There is an annual discussion about conflict of interest policy and we circulate a form which is reviewed and signed by each Board member. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SRA Board Executive Committee reviewed comparability data, and documented the deliberations and decisions regarding the compensation arrangement. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, Line 4d: Other Program Services Description |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,465,548
- Liabilities
- $30,000
- Net assets
- $3,435,548
- Revenue
- $494,339
- Expenses
- $611,898
- Net income
- -$117,559