Civic Intelligence

Center for Ecosystem Management &

EIN 94-3356594 • 501(c)3 • Oakland, CA

Profile

To rehabilitate California's coastal streams.

1970 Broadway Ste 900Oakland, CA 94612

www.cemar.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.56x

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

501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

100th percentile

51.07x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

2nd percentile

-2576%

Higher net margin than 2% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

19th percentile

-55%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$57,001

Down $68,685 (-55%) from 2016

Liabilities

Down

$32,021

Down $52,532 (-62%) from 2016

Net Assets

Down

$24,980

Down $16,153 (-39%) from 2016

Revenue

Down

$627

Down $648,283 (-100%) from 2016

Expenses

Down

$16,780

Down $844,565 (-98%) from 2016

Net Income

Up

-$16,153

Up $196,282 (+92%) from 2016

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $234,111Liabilities 2011: $102,161Net Assets 2011: $131,9502011Assets 2012: $351,137Liabilities 2012: $195,042Net Assets 2012: $156,0952012Assets 2013: $542,982Liabilities 2013: $356,017Net Assets 2013: $186,9652013Assets 2014: $398,206Liabilities 2014: $164,422Net Assets 2014: $233,7842014Assets 2015: $473,164Liabilities 2015: $219,596Net Assets 2015: $253,5682015Assets 2016: $125,686Liabilities 2016: $84,553Net Assets 2016: $41,1332016Assets 2017: $57,001Liabilities 2017: $32,021Net Assets 2017: $24,9802017

Highlighted filing

2017

Assets$57,001
Liabilities$32,021
Net Assets$24,980

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,046,515Expenses 2011: $1,021,146Net Income 2011: $25,3692011Revenue 2012: $1,135,745Expenses 2012: $1,111,600Net Income 2012: $24,1452012Revenue 2013: $1,136,779Expenses 2013: $1,105,909Net Income 2013: $30,8702013Revenue 2014: $1,160,453Expenses 2014: $1,113,634Net Income 2014: $46,8192014Revenue 2015: $1,129,075Expenses 2015: $1,109,291Net Income 2015: $19,7842015Revenue 2016: $648,910Expenses 2016: $861,345Net Income 2016: -$212,4352016Revenue 2017: $627Expenses 2017: $16,780Net Income 2017: -$16,1532017

Highlighted filing

2017

Revenue$627
Expenses$16,780
Net Income-$16,153

Filings

Latest Detailed Filing

The latest 2017 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 12, 2017
Return Version
2016v3.0
Gross Receipts
$648,910
Mission and Program Overview

Mission

To rehabilitate California's coastal streams.

CEMAR's mission is to rehabilitate California's coastal streams through development of durable solutions that improve streams by addressing the key problems of water supply and habitat degradation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$136,710$0▼ $136,710
Accounts Receivable$125,227$108,358▼ $16,869
Cash and Non-Interest-Bearing Accounts$160,612$17,328▼ $143,284
Prepaid Expenses and Deferred Charges$6,521$0▼ $6,521
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$473,164$125,686▼ $347,478
Other Assets Total$44,094$0▼ $44,094
Liabilities
Accounts Payable and Accrued Expenses$219,596$84,553▼ $135,043
Total Liabilities$219,596$84,553▼ $135,043
Net Assets / Fund Balance
Temporarily Rstr Net Assets$65,835--
Unrestricted Net Assets$187,733$41,133▼ $146,600
Total Net Assets Fund Balance$253,568$41,133▼ $212,435
Total Liabilities and Net Assets / Fund Balance$473,164$125,686▼ $347,478
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew Gunther PhDPresident/E.D.PT$31,493$1,928$33,421

Board Members and Trustees

NameTitle
Barry NelsonDirector
V John WhiteDirector
Diana JacobsSecretary
Linda SpencerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Gold Ridge Resour Cons DistFlow/water quality2776 Sullivan Rd, Sebastopol, CA 95472$176,665
Sonoma Resource Cons DistRR salmon initiative1221 Farmers Ln F, Santa Rosa, CA 95405$113,389
Revenue and Support

Revenue Composition

Contributions and Grants
$2,570
Program Service Revenue
$645,197
Investment Income
$62
Other Revenue
$1,081
All Other Contributions
$2,570
Change in Net Assets
$-212,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$607,671
Salaries, Compensation, and Employee Benefits$253,674
Total Fundraising Expense$1,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$517,853$4,650-$522,503
Other Salaries and Wages$82,324$101,450$917$184,691
Occupancy$18,728$16,338$175$35,241
Current Officers, Directors, Trustees, and Key Employees$20,351$13,070-$33,421
Office Expenses$7,602$13,028-$20,630
Other Employee Benefits$8,794$9,306$121$18,221
Payroll Taxes$8,563$8,695$83$17,341
Fees for Services Accounting-$10,450-$10,450
Travel$7,116$1,780-$8,896
Insurance-$3,650-$3,650
Conferences and Meetings$1,612$375-$1,987
Other Expenses$1,437$2,280-$1,437
Information Technology$84$303-$387
Advertising-$210-$210
Total Functional Expenses$674,464$185,585$1,296$861,345
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
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
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, Part VI, Line 11B: Form 990 Review Process

The board members receive an emailed attachment of the 990 for their review prior to filing with the IRS.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A review of the Executive Director's performance was conducted by a subcommittee of the Board of Directors, and the results of the review were discussed with the full board and the Executive Director at a July Board meeting. Documentation of the process and results is located in the Executive Directors's personnel file.

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

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Center for Ecosystem Management &
EIN
94-3356594
Phone
5104204565
Address
1970 Broadway Ste 900, Oakland, CA 94612

Signing Officer

Name
Andrew Gunther PhD
Title
President/E.D.
Signed
2017-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Gunther PhD
Formed
2000
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
7

Preparer

Firm
Crosby & Kaneda CPAs
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Adele Kaneda
Phone
5108352727
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

All programs ceased in 2016.

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: CEMAR continued to research and develop projects with the intent of balancing conservation and restoration with other beneficial uses such as water supply and flood protection. We continued working with regional agencies interested in our concepts of anchor watersheds and essential streams, gave public presentations and published articles about the impact of climate change on regional ecosystems, and collaborated with other organizations interested in the use of scientific information for the sustainable management of ecosystems for future generations.

Raw XML AppendixShowing 400 of 434 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/PrepaidExpensesDefrdChargesGrp/BOYAmt06521
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IRS990/PrincipalOfficerNm0Andrew Gunther PhD
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IRS990/ProgramServiceRevenueGrp/Desc0Program services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0645197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0645197
IRS990/ProgSrvcAccomActy2Grp/Desc0Steelhead Restoration: In 2016, CEMAR advanced understanding of steelhead use of regional streams by continuing to monitor adult migration in Alameda Creek and completing trapping outmigrating juveniles and conducting a habitat evaluation in the Napa River watershed, leading to draft streamflow thresholds for various life history stages of steelhead. Staff completed creating the regional Comprehensive Conservation and Monitoring Program's actions to protect and enhance the region's stream resources. Staff evaluated restoration proposals on behalf of the California State Coastal Conservancy and the Ocean Protection Council. Staff addressed a high school class, multiple landowners and the Sierra Club regarding important actions needed to protect and enhance Napa River watershed habitat. Staff trained participants on steelhead life history and habitat needs in a river restoration program on behalf of Friends of the River.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0103364
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt091743
IRS990/ProgSrvcAccomActy3Grp/Desc0Ecosystem Health Evaluation: In 2016, the Ecosystem Health Evaluation program continued to focus on preparing for the impact of climate change on Bay Area ecosystems, mainly through coordination of the Bay Area Ecosystems Climate Change Consortium (www.baeccc.org). This included developing and convening several workshops regarding regional climate change impacts, including one on sea level rise in the South Bay in conjunction with the Climate Readiness Institute of UC Berkeley, and multiple public presentations about climate change impacts to Bay Area ecosystems.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt061286
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0715901
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All programs ceased in 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAM SERVICES 4: CEMAR continued to research and develop projects with the intent of balancing conservation and restoration with other beneficial uses such as water supply and flood protection. We continued working with regional agencies interested in our concepts of anchor watersheds and essential streams, gave public presentations and published articles about the impact of climate change on regional ecosystems, and collaborated with other organizations interested in the use of scientific information for the sustainable management of ecosystems for future generations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board members receive an emailed attachment of the 990 for their review prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A review of the Executive Director's performance was conducted by a subcommittee of the Board of Directors, and the results of the review were discussed with the full board and the Executive Director at a July Board meeting. Documentation of the process and results is located in the Executive Directors's personnel file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4These documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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