Civic Intelligence

Nooksack Salmon Enhancement

EIN 94-3140165 • 501(c)3 • Bellingham, WA

Profile

Community based nonprofit organization strives to recover salmon by engaging our community in restoration, education, and stewardship.

3057 East Bakerview RdBellingham, WA 98225

www.n-sea.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.04x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.08x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

80th percentile

30%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

27th percentile

$0

Higher top officer pay than 27% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

12%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,752,108

Up $1,147,482 (+20%) from 2023

Liabilities

Down

$298,086

Down $158,877 (-35%) from 2023

Net Assets

Up

$6,454,022

Up $1,306,359 (+25%) from 2023

Revenue

Up

$3,551,878

Up $394,177 (+12%) from 2023

Expenses

Up

$2,498,277

Up $113,177 (+4.7%) from 2023

Net Income

Up

$1,053,601

Up $281,000 (+36%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,704,827Liabilities 2010: $206,965Net Assets 2010: $1,497,8622010Assets 2011: $1,724,645Liabilities 2011: $180,671Net Assets 2011: $1,543,9742011Assets 2012: $2,061,125Liabilities 2012: $193,327Net Assets 2012: $1,867,7982012Assets 2013: $2,369,600Liabilities 2013: $174,103Net Assets 2013: $2,195,4972013Assets 2014: $2,885,131Liabilities 2014: $180,854Net Assets 2014: $2,704,2772014Assets 2015: $3,242,394Liabilities 2015: $236,257Net Assets 2015: $3,006,1372015Assets 2016: $3,753,742Liabilities 2016: $281,083Net Assets 2016: $3,472,6592016Assets 2017: $4,008,016Liabilities 2017: $291,896Net Assets 2017: $3,716,1202017Assets 2018: $3,682,602Liabilities 2018: $125,811Net Assets 2018: $3,556,7912018Assets 2019: $4,080,340Liabilities 2019: $165,893Net Assets 2019: $3,914,4472019Assets 2020: $4,413,923Liabilities 2020: $482,675Net Assets 2020: $3,931,2482020Assets 2021: $4,975,514Liabilities 2021: $315,088Net Assets 2021: $4,660,4262021Assets 2022: $4,565,443Liabilities 2022: $247,512Net Assets 2022: $4,317,9312022Assets 2023: $5,604,626Liabilities 2023: $456,963Net Assets 2023: $5,147,6632023Assets 2024: $6,752,108Liabilities 2024: $298,086Net Assets 2024: $6,454,0222024

Highlighted filing

2024

Assets$6,752,108
Liabilities$298,086
Net Assets$6,454,022

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,487,0772010Expenses 2011: $891,5352011Expenses 2012: $841,8112012Revenue 2013: $1,174,729Expenses 2013: $1,061,860Net Income 2013: $112,8692013Revenue 2014: $1,912,338Expenses 2014: $1,403,558Net Income 2014: $508,7802014Revenue 2015: $1,044,287Expenses 2015: $899,246Net Income 2015: $145,0412015Revenue 2016: $1,249,665Expenses 2016: $966,197Net Income 2016: $283,4682016Revenue 2017: $1,586,952Expenses 2017: $1,570,354Net Income 2017: $16,5982017Revenue 2018: $1,640,801Expenses 2018: $1,550,976Net Income 2018: $89,8252018Revenue 2019: $1,637,199Expenses 2019: $1,531,750Net Income 2019: $105,4492019Revenue 2020: $1,487,407Expenses 2020: $1,607,535Net Income 2020: -$120,1282020Revenue 2021: $2,471,140Expenses 2021: $1,999,700Net Income 2021: $471,4402021Revenue 2022: $2,619,798Expenses 2022: $2,512,168Net Income 2022: $107,6302022Revenue 2023: $3,157,701Expenses 2023: $2,385,100Net Income 2023: $772,6012023Revenue 2024: $3,551,878Expenses 2024: $2,498,277Net Income 2024: $1,053,6012024

Highlighted filing

2024

Revenue$3,551,878
Expenses$2,498,277
Net Income$1,053,601

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.75$0.30$6.45$3.55$2.50$1.05
2023Summary only. Only limited summary data is available for this year.$5.60$0.46$5.15$3.16$2.39$0.77
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$0.25$4.32$2.62$2.51$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.98$0.32$4.66$2.47$2.00$0.47
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.48$3.93$1.49$1.61$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$0.17$3.91$1.64$1.53$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$0.13$3.56$1.64$1.55$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$0.29$3.72$1.59$1.57$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.28$3.47$1.25$0.97$0.28
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.24$3.01$1.04$0.90$0.15
2014Summary only. Only limited summary data is available for this year.$2.89$0.18$2.70$1.91$1.40$0.51
2013Detailed filing. Detailed filing data is available for this year.$2.37$0.17$2.20$1.17$1.06$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.19$1.87$0.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.18$1.54$0.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.21$1.50$2.49
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$2,619,798
Mission and Program Overview

Mission

Community based nonprofit organization strives to recover salmon by engaging our community in restoration, education, and stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,996,824$2,690,945▼ $305,879
Land, Buildings, and Equipment, Net$1,125,515$1,090,992▼ $34,523
Pledges and Grants Receivable$213,980$330,752▲ $116,772
Cash and Non-Interest-Bearing Accounts$436,780$288,718▼ $148,062
Inventories for Sale or Use$11,000$11,000→ $0
Total Assets$4,975,514$4,565,443▼ $410,071
Other Assets Total$191,415$153,036▼ $38,379
Liabilities
Accounts Payable and Accrued Expenses$105,848$106,760▲ $912
Other Liabilities-$85,080-
Deferred Revenue$209,240$55,672▼ $153,568
Total Liabilities$315,088$247,512▼ $67,576
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,473,772$2,842,396▲ $1,368,624
Net Assets With Donor Restrictions$3,186,654$1,475,535▼ $1,711,119
Total Net Assets Fund Balance$4,660,426$4,317,931▼ $342,495
Total Liabilities and Net Assets / Fund Balance$4,975,514$4,565,443▼ $410,071

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$918,453$189,706$1,108,159
Equipment$50,286$169,456$219,742
Land$122,253-$122,253

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,587,714$107,960▲ $117,156$117,156$1,695,674
2021$1,482,714$105,000▲ $195,550$195,550$1,587,714
2020$1,482,364$350▲ $106,791$92,402$1,497,103
2019$1,379,314$103,050▲ $226,454$220,881$1,482,364
2018$1,259,314$120,000▼ $82,803$-82,803$1,379,314
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dorie BelislePresident
Asa KellyDirector
Carolyn DavisDirector
Jessica ReynoldsDirector
Keith CarpenterDirector
Michelle SmithDirector
Peter DierxDirector
Phelps McilvaineDirector
Rebecca LawsonDirector
Shoshana PaigeDirector
Tim SeatonDirector
Tyler DockinsDirector
Jaceyln HoeySecretary
Gary RanzTreasurer
Rose Anne FeatherstonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,430,331
Program Service Revenue
$41,363
Investment Income
$129,620
Other Revenue
$18,484
All Other Contributions
$1,188,775
Change in Net Assets
$107,630

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,619,798
Total Revenue per Audited Statements
$2,619,798
Total Revenue per Form 990
$2,619,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,534,631
Salaries, Compensation, and Employee Benefits$977,537
Total Fundraising Expense$25,492
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$584,541$227,035$12,753$824,329
Payroll Taxes$63,432$24,637$1,384$89,453
Other Employee Benefits$33,832$13,140$738$47,710
All Other Expenses$13,834$27,406$992$42,232
Other Expenses$36,259$47$37$36,306
Insurance$26,791$6,673$661$34,125
Office Expenses$16,147$4,122$6,455$26,724
Information Technology$7,676$14,915-$22,591
Pension Plan Contributions$11,378$4,419$248$16,045
Fees for Services Accounting-$12,000-$12,000
Conferences and Meetings$8,333$2,270$420$11,023
Advertising$9,069$288-$9,357
Interest-$2,022-$2,022
Total Functional Expenses$2,050,815$435,861$25,492$2,512,168

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,512,168
Total Expenses per Audited Statements$2,512,168
Total Expenses per Form 990$2,512,168
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,806
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$85,080
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is provided to the board of directors prior to the filing of the return.

Form 990, Page 6, Part VI, Line 12C

Board and staff are required to sign a conflict of interest form when becoming a board member or when hired. This policy is signed annually, or more often if needed.

Form 990, Page 6, Part VI, Line 15A

Hiring committee reviews salary comparison for all positions that are being filled. Salaries are set based on budget, salary comparisons for similar positions at other rfegs and similar organizations in the region, and then are finalized based on the individual's qualifications and experience. This process was used in the hiring all staff.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request to the board of directors.

Filing and Contact Details

Filer

Filer Name
Nooksack Salmon Enhancement
EIN
94-3140165
Phone
3607150283
Address
3057 EAST BAKERVIEW RD, BELLINGHAM, WA 98225

Signing Officer

Name
Gary Ranz
Title
Treasurer
Phone
3607150283
Signed
2023-10-31

Organization Details

Principal Officer
Dorie Belisle
Formed
1991
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
15
Employees
50
Volunteers
1,761

Preparer

Firm
North Star Tax & Accounting
Address
2120 BICKFORD AVE, SNOHOMISH, WA 98290-1705
Preparer
David Romano
Phone
4253798085
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

Education: during 2022, nsea's education programming in schools continued to be reduced due to pandemic guidelines. Staff continued to focus on developing and sharing online resources. Program staff trained 31 interns who helped lead education programs outdoors and volunteers to plant trees. Nsea staff worked to educate and engage1,600 fourth grade students throughout whatcom county in the "students for salmon" program. Students removed over 5,500 pounds of invasive vegetation and planted over 232 native trees and shrubs along 15 streams. This flagship program, started in 2000, provides each class with a classroom presentation and facilitated field trips to study stream ecology. Additionally, nsea instructors lead classes through stewardship activities which often include restoration projects. Nsea partnered with several other local nonprofit organizations to lead 49 educators in teacher training through the ten-hour clime time program. We camp keystone had a successful second year as well. Summer and fall of 2022 brough increased opportunities to do outreach. Nsea's summer river stewards program led guided river walks along the nooksack river and hosted outreach boots for over 2,100 individuals during the summer 2022. During the fall, we hosted ten salmon sighting events along six creeks which over 500 people attended. These events provided an opportunity for community members to learn about salmon, salmon habitat, and how we, as individuals and as a c ommunity, can support salmon recovery.

Form 990, Page 2, Part III, Line 4C

Stewardship: nsea is a community-based organization and strives to engage community members in salmon recovery. Volunteers support many different programs throughout the year and help a small core staff accomplish far more than would otherwise be possible. Americorps members through washington service corps and a washington conservation corps implemented projects, led programs, and worked throughout the year to support habitat restoration and stewardship activities. Community volunteers are central to the mission of involving the community in salmon recovery. In 2022, 5,497 hours were donated by 1761 community volunteers who prepared sites, removed invasive vegetation, and planted native trees along local creeks to help improve salmon habitat. These volunteers restored about 3.2 miles of riparian habitat along 18 different creeks at 41 community work parties. Volunteers planted 3,700 native trees and shrubs and removed 98 cubic yards of invasive vegetation. Community members also potted up 5,000 native plants in the nursery for future work parties. Americorps program members through washington service corps & washington conservation corps contributed a total of 13,600 hours of time to nsea in 2022. Many of those hours can be used as in-kind match to meet grant funding requirements. The dollar value of the nsea volunteer hours in 2022 is worth 545,028. (2022 independent sector rate of 28.54/hour).

Raw XML AppendixShowing 400 of 500 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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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION: DURING 2022, NSEA'S EDUCATION PROGRAMMING IN SCHOOLS CONTINUED TO BE REDUCED DUE TO PANDEMIC GUIDELINES. STAFF CONTINUED TO FOCUS ON DEVELOPING AND SHARING ONLINE RESOURCES. PROGRAM STAFF TRAINED 31 INTERNS WHO HELPED LEAD EDUCATION PROGRAMS OUTDOORS AND VOLUNTEERS TO PLANT TREES. NSEA STAFF WORKED TO EDUCATE AND ENGAGE1,600 FOURTH GRADE STUDENTS THROUGHOUT WHATCOM COUNTY IN THE "STUDENTS FOR SALMON" PROGRAM. STUDENTS REMOVED OVER 5,500 POUNDS OF INVASIVE VEGETATION AND PLANTED OVER 232 NATIVE TREES AND SHRUBS ALONG 15 STREAMS. THIS FLAGSHIP PROGRAM, STARTED IN 2000, PROVIDES EACH CLASS WITH A CLASSROOM PRESENTATION AND FACILITATED FIELD TRIPS TO STUDY STREAM ECOLOGY. ADDITIONALLY, NSEA INSTRUCTORS LEAD CLASSES THROUGH STEWARDSHIP ACTIVITIES WHICH OFTEN INCLUDE RESTORATION PROJECTS. NSEA PARTNERED WITH SEVERAL OTHER LOCAL NONPROFIT ORGANIZATIONS TO LEAD 49 EDUCATORS IN TEACHER TRAINING THROUGH THE TEN-HOUR CLIME TIME PROGRAM. WE CAMP KEYSTONE HAD A SUCCESSFUL SECOND YEAR AS WELL. SUMMER AND FALL OF 2022 BROUGH INCREASED OPPORTUNITIES TO DO OUTREACH. NSEA'S SUMMER RIVER STEWARDS PROGRAM LED GUIDED RIVER WALKS ALONG THE NOOKSACK RIVER AND HOSTED OUTREACH BOOTS FOR OVER 2,100 INDIVIDUALS DURING THE SUMMER 2022. DURING THE FALL, WE HOSTED TEN SALMON SIGHTING EVENTS ALONG SIX CREEKS WHICH OVER 500 PEOPLE ATTENDED. THESE EVENTS PROVIDED AN OPPORTUNITY FOR COMMUNITY MEMBERS TO LEARN ABOUT SALMON, SALMON HABITAT, AND HOW WE, AS INDIVIDUALS AND AS A C OMMUNITY, CAN SUPPORT SALMON RECOVERY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0STEWARDSHIP: NSEA IS A COMMUNITY-BASED ORGANIZATION AND STRIVES TO ENGAGE COMMUNITY MEMBERS IN SALMON RECOVERY. VOLUNTEERS SUPPORT MANY DIFFERENT PROGRAMS THROUGHOUT THE YEAR AND HELP A SMALL CORE STAFF ACCOMPLISH FAR MORE THAN WOULD OTHERWISE BE POSSIBLE. AMERICORPS MEMBERS THROUGH WASHINGTON SERVICE CORPS AND A WASHINGTON CONSERVATION CORPS IMPLEMENTED PROJECTS, LED PROGRAMS, AND WORKED THROUGHOUT THE YEAR TO SUPPORT HABITAT RESTORATION AND STEWARDSHIP ACTIVITIES. COMMUNITY VOLUNTEERS ARE CENTRAL TO THE MISSION OF INVOLVING THE COMMUNITY IN SALMON RECOVERY. IN 2022, 5,497 HOURS WERE DONATED BY 1761 COMMUNITY VOLUNTEERS WHO PREPARED SITES, REMOVED INVASIVE VEGETATION, AND PLANTED NATIVE TREES ALONG LOCAL CREEKS TO HELP IMPROVE SALMON HABITAT. THESE VOLUNTEERS RESTORED ABOUT 3.2 MILES OF RIPARIAN HABITAT ALONG 18 DIFFERENT CREEKS AT 41 COMMUNITY WORK PARTIES. VOLUNTEERS PLANTED 3,700 NATIVE TREES AND SHRUBS AND REMOVED 98 CUBIC YARDS OF INVASIVE VEGETATION. COMMUNITY MEMBERS ALSO POTTED UP 5,000 NATIVE PLANTS IN THE NURSERY FOR FUTURE WORK PARTIES. AMERICORPS PROGRAM MEMBERS THROUGH WASHINGTON SERVICE CORPS & WASHINGTON CONSERVATION CORPS CONTRIBUTED A TOTAL OF 13,600 HOURS OF TIME TO NSEA IN 2022. MANY OF THOSE HOURS CAN BE USED AS IN-KIND MATCH TO MEET GRANT FUNDING REQUIREMENTS. THE DOLLAR VALUE OF THE NSEA VOLUNTEER HOURS IN 2022 IS WORTH 545,028. (2022 INDEPENDENT SECTOR RATE OF 28.54/HOUR).
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