Civic Intelligence

California-Nevada Section American Water Works Association

990 • Fiscal year 2014 • EIN 94-6114828

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 09, 2015

10435 Ashford StreetRancho Cucamonga, CA 91730

(909) 481-7200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.12x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.10x

Higher debt load relative to revenue than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

66th percentile

9.4%

Higher net margin than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

84th percentile

$149,337

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,174,343

Up $284,131 (+15%) from 2013

Net Assets

Up

$1,916,209

Up $233,274 (+14%) from 2013

Liabilities

Up

$258,134

Up $50,857 (+25%) from 2013

Revenue

Up

$2,479,637

Up $286,584 (+13%) from 2013

Expenses

Up

$2,246,363

Up $189,753 (+9.2%) from 2013

Net Income

Up

$233,274

Up $96,831 (+71%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,453,042Liabilities 2011: $256,934Net Assets 2011: $1,196,1082011Assets 2012: $1,751,655Liabilities 2012: $205,163Net Assets 2012: $1,546,4922012Assets 2013: $1,890,212Liabilities 2013: $207,277Net Assets 2013: $1,682,9352013Assets 2014: $2,174,343Liabilities 2014: $258,134Net Assets 2014: $1,916,2092014Assets 2015: $2,339,020Liabilities 2015: $291,234Net Assets 2015: $2,047,7862015Assets 2016: $2,949,070Liabilities 2016: $661,351Net Assets 2016: $2,287,7192016Assets 2017: $3,208,498Liabilities 2017: $682,906Net Assets 2017: $2,525,5922017Assets 2018: $2,971,678Liabilities 2018: $420,504Net Assets 2018: $2,551,1742018Assets 2019: $2,901,978Liabilities 2019: $427,947Net Assets 2019: $2,474,0312019Assets 2020: $2,597,428Liabilities 2020: $597,939Net Assets 2020: $1,999,4892020Assets 2021: $2,909,374Liabilities 2021: $421,591Net Assets 2021: $2,487,7832021Assets 2022: $3,611,443Liabilities 2022: $1,170,756Net Assets 2022: $2,440,6872022Assets 2023: $3,814,735Liabilities 2023: $1,314,694Net Assets 2023: $2,500,0412023Assets 2024: $3,613,338Liabilities 2024: $1,109,642Net Assets 2024: $2,503,6962024

Highlighted filing

2014

Assets$2,174,343
Liabilities$258,134
Net Assets$1,916,209

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,202,360Expenses 2011: $1,772,618Net Income 2011: $429,7422011Revenue 2012: $2,184,588Expenses 2012: $1,834,204Net Income 2012: $350,3842012Revenue 2013: $2,193,053Expenses 2013: $2,056,610Net Income 2013: $136,4432013Revenue 2014: $2,479,637Expenses 2014: $2,246,363Net Income 2014: $233,2742014Revenue 2015: $2,372,384Expenses 2015: $2,240,807Net Income 2015: $131,5772015Revenue 2016: $3,609,904Expenses 2016: $3,369,760Net Income 2016: $240,1442016Revenue 2017: $5,119,008Expenses 2017: $4,881,135Net Income 2017: $237,8732017Revenue 2018: $2,868,539Expenses 2018: $2,842,957Net Income 2018: $25,5822018Revenue 2019: $2,981,536Expenses 2019: $3,058,679Net Income 2019: -$77,1432019Revenue 2020: $1,955,059Expenses 2020: $2,423,606Net Income 2020: -$468,5472020Revenue 2021: $2,878,062Expenses 2021: $2,389,768Net Income 2021: $488,2942021Revenue 2022: $3,232,183Expenses 2022: $3,247,869Net Income 2022: -$15,6862022Revenue 2023: $3,471,284Expenses 2023: $3,435,256Net Income 2023: $36,0282023Revenue 2024: $3,368,851Expenses 2024: $3,377,626Net Income 2024: -$8,7752024

Highlighted filing

2014

Revenue$2,479,637
Expenses$2,246,363
Net Income$233,274
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 9, 2015
Return Version
2014v5.0
Gross Receipts
$2,517,042
Mission and Program Overview

Mission

Our passion is to support the drinking water professionals that provide safe and reliable water to millions of people throughout california and nevada. We do this by providing trusted resources to the drinking water community. Specifically, ca-nv awwa hosts over 400 technical sessions and educational offerings each year, certifies thousands of water professionals in 6 disciplines, publishes source magazine and helps members connect to colleagues, friends, ideas and technology. For over 100 years, ca-nv awwa members and volunteers have impacted the industry with their commitment and dedication to leading, educating, and serving the drinking water community to ensure public health and to provide safe and sufficient water for all.

Dedicated to leading, educating and servicing the drinking water community to ensure public health and to provide safe and sufficient water for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$729,378$1,006,187▲ $276,809
Cash and Non-Interest-Bearing Accounts$705,188$607,173▼ $98,015
Accounts Receivable$247,899$298,710▲ $50,811
Land, Buildings, and Equipment, Net$179,690$221,900▲ $42,210
Prepaid Expenses and Deferred Charges$26,377$38,693▲ $12,316
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,890,212$2,174,343▲ $284,131
Other Assets Total$1,680$1,680→ $0
Liabilities
Accounts Payable and Accrued Expenses$98,995$137,231▲ $38,236
Mortgage Notes Payable Secured by Investment Property$24,462$92,183▲ $67,721
Deferred Revenue$83,820$28,720▼ $55,100
Total Liabilities$207,277$258,134▲ $50,857
Net Assets / Fund Balance
Unrestricted Net Assets$1,682,935$1,916,209▲ $233,274
Total Net Assets Fund Balance$1,682,935$1,916,209▲ $233,274
Total Liabilities and Net Assets / Fund Balance$1,890,212$2,174,343▲ $284,131

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$206,524$305,486$512,010
Other Land Buildings$7,016$45,400$52,416
Leasehold Improvements$8,360$424$8,784
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim WorleySecretaryFT$127,681$21,656$149,337
Alamelu RamakrishnanAsst Exec DirectorFT$102,321$7,762$110,083
Jacques De BraPast Chair-$15,300$15,300$15,300
Phillip HoldernessAwwa Director Elect-$12,975$12,975$12,975
Scott R RovanperaDirector-$1,000$1,000$1,000

Board Members and Trustees

NameTitle
Kirk MedinaChair Elect
Sue MosburgChairman
Fred AdjarianCoucil Chair
John WilsonCouncil Chair
Bruce MaclerPast Chair
Heather CollinsVice Chair
Phil BrunAwwa Director
Steve DennisAwwa Director
Andrew DegracaTrustee
Darrin PriceTrustee
Drew McintyreTrustee
Erin MackeyTrustee
Joe WongTrustee
Joy EldredgeTrustee
Michael GualtieriTrustee
Rick CallenderTrustee
Scott RovanperaTrustee
Tammie MyersTrustee
Tanya YurovskyTrustee
Tom BloomerTrustee
Katherine NuttingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$618,937
Program Service Revenue
$1,874,833
Investment Income
$-5,440
Other Revenue
$-8,693
Change in Net Assets
$233,274
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,346,104
Salaries, Compensation, and Employee Benefits$796,423
Grants and Similar Amounts Paid$103,836
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,862$273,880-$668,742
All Other Expenses$89,869$46,158-$136,027
Current Officers, Directors, Trustees, and Key Employees$12,768$114,913-$127,681
Occupancy-$119,045-$119,045
Grants to Domestic Orgs$103,836--$103,836
Travel$78,912$23,958-$102,870
Office Expenses$57,997$20,021-$78,018
Depreciation Depletion-$51,541-$51,541
Other Expenses$37,881$385-$38,266
Insurance$5,926$942-$6,868
Interest-$5,415-$5,415
Total Functional Expenses$1,445,369$800,994$0$2,246,363
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Water for PeopleDenver, CO501(c)(3)Provide Safe Water for People$103,836
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,418
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Water for People Events$113,254-$9,418-
Total Events$113,254-$9,418$-9,418
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The section has 6000 members for the california-nevada region.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The slate of executive officers are elected at our annual membership meeting.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Yes, the election of the executive officers and any changes made in the by-laws.

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of the draft of the form 990 was given to all the governing board members, executive director, and an accountant during the board member meeting at the spring conference and they motioned and approved the form 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each year at the annual meetings, each member is required to disclose any issues that may conflict.

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

The compensation for the executive director is determined by the section's executive committee in consultation with the organization's human resource consultant. Salary and benefits are arrived at based on an analysis of executive compensation for ceo's and executive director's of professional associations or comparable organizations, other non-profit organizations in the geographic region. In setting the executive director's salary, the section leadership strives to maintain a competitive level of compensation to attract/retain top talent and experience necessary to effectively lead the organization.

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

A copy of the policies are available at the section for public inquiries.

Filing and Contact Details

Filer

Filer Name
California-nevada Section
EIN
94-6114828
Phone
9094817200
Address
10435 ASHFORD STREET, RANCHO CUCAMONGA, CA 91730

Signing Officer

Name
Tim Worley
Title
Exec Director
Signed
2015-04-09
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
27
Independent Board Members
27
Employees
15
Volunteers
150

Preparer

Firm
Lance Soll & Lunghard LLP
Address
203 N Brea Blvd Ste 203, Brea, CA 92821-4056
Preparer
Richard K Kikuchi CPA
Phone
7146720022
Supplemental Narrative

Additional Explanations

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

Other program services 4: government affairs program: this section has maintained a government affairs program to promote legislation, regulations and policies at all governmental levels to benefit the customer, the water supply community, and the environment. In the face of rapidly changing legislative/regulatory environment, the section is an effective participant in support of sound legislation and regulation.

Financial Statement Notes

Part X : FIN48 Footnote

The Section adopted the provisions of FASB Accounting Standards Codification Topic 740 Accounting for Uncertainties in Income Taxes, on January 1, 2007. The federal (Form 990T) for 2011 to 2013 and California (Form 109) tax returns for 2010 to 2013 are subject to examination by the IRS and the California Franchise Tax Board respectively. Management has determined that there are no material uncertain tax positions taken that would affect the financial statements.

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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/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4AWWA DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5AWWA DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt19Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt20COUNCIL CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt21COUCIL CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt22ASST EXEC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25AWWA DIRECTOR ELECT
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IRS990/MissionDesc0Our passion is to support the drinking water professionals that provide safe and reliable water to millions of people throughout California and Nevada. We do this by providing trusted resources to the drinking water community. Specifically, CA-NV AWWA hosts over 400 technical sessions and educational offerings each year, certifies thousands of water professionals in 6 disciplines, publishes Source Magazine and helps members connect to colleagues, friends, ideas and technology. For over 90 years, CA-NV AWWA members and volunteers have impacted the industry with their commitment and dedication to leading, educating, and serving the drinking water community to ensure public health and to provide safe and sufficient water for all.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$1.11$2.50$3.37$3.38$0.01
2023Summary only. Only limited summary data is available for this year.$3.81$1.31$2.50$3.47$3.44$0.04
2022Summary only. Only limited summary data is available for this year.$3.61$1.17$2.44$3.23$3.25$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.42$2.49$2.88$2.39$0.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.60$2.00$1.96$2.42$0.47
2019Summary only. Only limited summary data is available for this year.$2.90$0.43$2.47$2.98$3.06$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.97$0.42$2.55$2.87$2.84$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.68$2.53$5.12$4.88$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.66$2.29$3.61$3.37$0.24
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.29$2.05$2.37$2.24$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.17$0.26$1.92$2.48$2.25$0.23
2013Detailed filing. Detailed filing data is available for this year.$1.89$0.21$1.68$2.19$2.06$0.14
2012Summary only. Only limited summary data is available for this year.$1.75$0.21$1.55$2.18$1.83$0.35
2011Summary only. Only limited summary data is available for this year.$1.45$0.26$1.20$2.20$1.77$0.43