Civic Intelligence

Low Impact Hydropower Institute

EIN 94-3356689 • 501(c)3 • Pittsfield, MA

Profile

LIHI recognizes and supports hydropower that prioritizes environmental, recreational, historical, and cultural resource protection.

82 Wendell Ave Ste 100Pittsfield, MA 01201

www.lowimpacthydro.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.14x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

90th percentile

$33,167

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

80th percentile

25%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

6.3%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$754,404

Up $72,738 (+11%) from 2024

Liabilities

Up

$90,014

Up $54,072 (+150%) from 2024

Net Assets

Up

$664,390

Up $18,666 (+2.9%) from 2024

Revenue

Down

$881,431

Down $68,495 (-7.2%) from 2024

Expenses

Down

$884,028

Down $63,335 (-6.7%) from 2024

Net Income

Down

-$2,597

Down $5,160 (-201%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2010: $89,713Liabilities 2010: $9,674Net Assets 2010: $80,0392010Assets 2011: $20,039Liabilities 2011: $0Net Assets 2011: $20,0392011Assets 2012: $10,329Liabilities 2012: $14,236Net Assets 2012: -$3,9072012Assets 2013: $46,177Liabilities 2013: $14,237Net Assets 2013: $31,9402013Assets 2014: $83,811Liabilities 2014: $0Net Assets 2014: $83,8112014Assets 2015: $145,070Liabilities 2015: $32,873Net Assets 2015: $112,1972015Assets 2016: $203,818Liabilities 2016: $69,713Net Assets 2016: $134,1052016Assets 2017: $195,758Liabilities 2017: $84,386Net Assets 2017: $111,3722017Assets 2018: $218,439Liabilities 2018: $65,001Net Assets 2018: $153,4382018Assets 2019: $266,757Liabilities 2019: $49,710Net Assets 2019: $217,0472019Assets 2020: $414,222Liabilities 2020: $54,895Net Assets 2020: $359,3272020Assets 2021: $544,526Liabilities 2021: $61,085Net Assets 2021: $483,4412021Assets 2022: $586,656Liabilities 2022: $53,865Net Assets 2022: $532,7912022Assets 2023: $732,873Liabilities 2023: $102,031Net Assets 2023: $630,8422023Assets 2024: $681,666Liabilities 2024: $35,942Net Assets 2024: $645,7242024Assets 2025: $754,404Liabilities 2025: $90,014Net Assets 2025: $664,3902025

Highlighted filing

2025

Assets$754,404
Liabilities$90,014
Net Assets$664,390

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $315,6762010Revenue 2011: $195,481Expenses 2011: $255,481Net Income 2011: -$60,0002011Expenses 2012: $219,8902012Revenue 2013: $178,003Expenses 2013: $142,156Net Income 2013: $35,8472013Revenue 2014: $300,420Expenses 2014: $262,785Net Income 2014: $37,6352014Revenue 2015: $454,481Expenses 2015: $426,095Net Income 2015: $28,3862015Revenue 2016: $526,027Expenses 2016: $503,893Net Income 2016: $22,1342016Revenue 2017: $565,053Expenses 2017: $587,786Net Income 2017: -$22,7332017Revenue 2018: $578,132Expenses 2018: $536,066Net Income 2018: $42,0662018Revenue 2019: $669,355Expenses 2019: $605,746Net Income 2019: $63,6092019Revenue 2020: $670,633Expenses 2020: $528,353Net Income 2020: $142,2802020Revenue 2021: $704,686Expenses 2021: $580,572Net Income 2021: $124,1142021Revenue 2022: $680,988Expenses 2022: $613,366Net Income 2022: $67,6222022Revenue 2023: $724,038Expenses 2023: $640,574Net Income 2023: $83,4642023Revenue 2024: $949,926Expenses 2024: $947,363Net Income 2024: $2,5632024Revenue 2025: $881,431Expenses 2025: $884,028Net Income 2025: -$2,5972025

Highlighted filing

2025

Revenue$881,431
Expenses$884,028
Net Income-$2,597

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.54$0.90$6.64$8.81$8.84$0.03
2024Detailed filing. Detailed filing data is available for this year.$6.82$0.36$6.46$9.50$9.47$0.03
2023Detailed filing. Detailed filing data is available for this year.$7.33$1.02$6.31$7.24$6.41$0.83
2022Detailed filing. Detailed filing data is available for this year.$5.87$0.54$5.33$6.81$6.13$0.68
2021Detailed filing. Detailed filing data is available for this year.$5.45$0.61$4.83$7.05$5.81$1.24
2020Detailed filing. Detailed filing data is available for this year.$4.14$0.55$3.59$6.71$5.28$1.42
2019Detailed filing. Detailed filing data is available for this year.$2.67$0.50$2.17$6.69$6.06$0.64
2018Detailed filing. Detailed filing data is available for this year.$2.18$0.65$1.53$5.78$5.36$0.42
2017Detailed filing. Detailed filing data is available for this year.$1.96$0.84$1.11$5.65$5.88$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.04$0.70$1.34$5.26$5.04$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.33$1.12$4.54$4.26$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$3.00$2.63$0.38
2013Detailed filing. Detailed filing data is available for this year.$0.46$0.14$0.32$1.78$1.42$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.14$0.04$2.20
2011Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$1.95$2.55$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.10$0.80$3.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 24, 2026
Return Version
2025v4.0
Gross Receipts
$881,431
Mission and Program Overview

Mission

LIHI recognizes and supports hydropower that prioritizes environmental, recreational, historical, and cultural resource protection.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$511,800$521,950▲ $10,150
Accounts Receivable$16,117$132,615▲ $116,498
Pledges and Grants Receivable-$71,493-
Cash and Non-Interest-Bearing Accounts$150,892$27,356▼ $123,536
Prepaid Expenses and Deferred Charges$2,857$990▼ $1,867
Total Assets$681,666$754,404▲ $72,738
Liabilities
Accounts Payable and Accrued Expenses$32,542$69,414▲ $36,872
Deferred Revenue$3,400$20,600▲ $17,200
Total Liabilities$35,942$90,014▲ $54,072
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$645,724$664,390▲ $18,666
Total Net Assets Fund Balance$645,724$664,390▲ $18,666
Total Liabilities and Net Assets / Fund Balance$681,666$754,404▲ $72,738

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$10,057-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shannon AmesExecutive DirectorFT$180,584$5,480$186,064

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$108,963
Program Service Revenue
$753,744
Investment Income
$17,317
Other Revenue
$1,407
All Other Contributions
$13,166
Change in Net Assets
$-2,597

Audited Revenue Reconciliation

Revenue per Audited Statements
$881,431
Revenue Not Reported on Form 990
$21,263
Total Revenue per Audited Statements
$902,694
Total Revenue per Form 990
$881,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$712,462
Other Expenses$171,566
Total Fundraising Expense$16,739
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$378,013$57,384$5,505$440,902
Current Officers, Directors, Trustees, and Key Employees$117,380$54,175$9,029$180,584
Payroll Taxes$37,796$10,308$982$49,086
Fees for Services Other$42,544--$42,544
Other Expenses$35,126$6,975-$35,126
Fees for Services Accounting-$31,988-$31,988
Other Employee Benefits$17,674$4,820$459$22,953
Pension Plan Contributions$14,581$3,977$379$18,937
Occupancy$12,233$3,336$318$15,887
Insurance$2,573$1,899$67$4,539
Advertising$4,348--$4,348
Office Expenses$589$1,276-$1,865
Total Functional Expenses$691,151$176,138$16,739$884,028

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$884,028
Total Expenses per Audited Statements$884,028
Total Expenses per Form 990$884,028
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 governing body review Part VI line 11

Review is done by the board and will occur before the 990 is filed. After reviewing the information contained in the forms, the committees will communicate that the form is accepted and ready to be filed to the executive director.

Conflict of interest policy compliance Part VI line 12C

All governing board members and employees are required to sign the conflict of interest policy and make disclosures. This is done in october at the annual meeting and at each committee meeting or board meeting if there is a potential conflict on the agenda. If a member abstains from discussion due to a conflict, it would be acknowledged in the minutes.

CEO executive director top management comp Part VI line 15A

The organization has a policy to review salaries based on below: The Compensation Policy 1) LIHI is a top performing Environmental 501(3) Organization: see GuideStar as recognized by its gold rating. 2) LIHI staff is above average in ability, skills, and qualifications 3) LIHI will pay its staff between the midpoint and the 90th % of the salary for comparable positions as determined from reputable and relevant salary studies like GuideStar. The exact amount will depend on individual performances including success in executing their job responsibilities and in meeting objectives both annual

Other officer or key employee compensation Part VI line 15B

The Organization has a policy to review salaries based on: The Compensation Policy 1) LIHI is a top performing Environmental 501(3) Organization: see GuideStar as recognized by its gold rating. 2) LIHI staff is above average in ability, skills, and qualifications 3) LIHI will pay its staff between the midpoint and the 90th % of the salary for comparable positions as determined from reputable and relevant salary studies like GuideStar. The exact amount will depend on individual performances including success in executing their job responsibilities and in meeting objectives both annual

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Low Impact Hydropower Institute
EIN
94-3356689
In Care Of
% Lisa Zarek
Phone
3399709337
Address
82 Wendell Ave Ste 100, Pittsfield, MA 01201

Signing Officer

Name
Lisa Zarek
Title
Treasurer
Phone
3399709337
Signed
2026-03-24
Discuss with paid preparer
No

Organization Details

Formed
2001
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
5

Preparer

Firm
Melissa Gilroy CPA
Address
80 Greenacre Rd, Westwood, MA 02090
Preparer
Melissa Gilroy
Phone
7816964019
Supplemental Narrative

Additional Explanations

General explanation attachment

The company is a tax-exempt organization under section 501(c)(3) of the internal revenue code (irc). The organization is classified as an organization that is not a private foundation as defined in section 509(a) of the irc. As of year-end, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The organizations tax years are generally open for examination by the federal and state taxing authorities for three years following the date filed.

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IRS990/Form990PartVIISectionAGrp/PersonNm13Rick Glick
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