Civic Intelligence

California-Nevada Section American Water Works Association

990 • Fiscal year 2015 • EIN 94-6114828

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 15, 2016

Organization ProfileCA-NV-AWWA.ORG

View Organization Page

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

53rd percentile

0.12x

Higher debt load relative to assets than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.12x

Higher debt load relative to revenue than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

58th percentile

5.5%

Higher net margin than 58% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

84th percentile

$151,466

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

69th percentile

7.6%

Faster asset growth than 69% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-4.3%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$2,339,020

Up $164,677 (+7.6%) from 2014

Net Assets

Up

$2,047,786

Up $131,577 (+6.9%) from 2014

Liabilities

Up

$291,234

Up $33,100 (+13%) from 2014

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin58th percentile

Revenue

Down

$2,372,384

Down $107,253 (-4.3%) from 2014

Expenses

Down

$2,240,807

Down $5,556 (-0.2%) from 2014

Net Income

Down

$131,577

Down $101,697 (-44%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

2015

Assets$2,339,020
Liabilities$291,234
Net Assets$2,047,786
Open 2015 Filing

Operations Trend

Revenue Growth30th percentile

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

2015

Revenue$2,372,384
Expenses$2,240,807
Net Income$131,577
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 15, 2016
Return Version
2015v2.0
Gross Receipts
$2,396,640
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$1,006,187$1,108,101▲ $101,914
Cash and Non-Interest-Bearing Accounts$607,173$619,504▲ $12,331
Accounts Receivable$298,710$356,084▲ $57,374
Land, Buildings, and Equipment, Net$221,900$197,086▼ $24,814
Prepaid Expenses and Deferred Charges$38,693$56,565▲ $17,872
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$2,174,343$2,339,020▲ $164,677
Other Assets Total$1,680$1,680→ $0
Liabilities
Accounts Payable and Accrued Expenses$137,231$159,031▲ $21,800
Deferred Revenue$28,720$69,708▲ $40,988
Mortgage Notes Payable Secured by Investment Property$92,183$62,495▼ $29,688
Total Liabilities$258,134$291,234▲ $33,100
Net Assets / Fund Balance
Unrestricted Net Assets$1,916,209$2,047,786▲ $131,577
Total Net Assets Fund Balance$1,916,209$2,047,786▲ $131,577
Total Liabilities and Net Assets / Fund Balance$2,174,343$2,339,020▲ $164,677

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$181,473$358,088$539,561
Other Land Buildings$7,016$45,400$52,416
Leasehold Improvements$8,597$1,441$10,038
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim WorleyExecutive DirectorFT$127,315$24,151$151,466
Alamelu RamakrishnanAsst Exec DirectorFT$107,956$7,769$115,725
Phil HoldernessAwwa Director-$27,325-$27,325

Board Members and Trustees

NameTitle
Kirk MedinaChair
Heather CollinsChair Elect
Sue MosburgPast Chair
Uzi DanielVice Chair
Steve DennisAwwa Director
Debra KayeCert Director
Mike GualtieriConf Director
Rosie ThompsonGovt Affair Director
Erin MackeyTech Prog Director
Darrin PriceAsst Cert Direc
Tammie MyersAsst Conf Direc
Tarrah HenrieAsst Tech Prog
Craig ThompsonAsst. Treasurer
Andrew DegracaBusiness Admin
Ken MaloneCouncil
Joy EldredgeOperators
Drew McintyreOps & Maint
Tim WorleySecretary
Katherine NuttingTreasurer
Conrad TonaWater Dist
David HokansonWater Quality
Joe WongWater Resources

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$646,100
Program Service Revenue
$1,746,614
Investment Income
$3,543
Other Revenue
$-23,873
Change in Net Assets
$131,577

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,372,384
Revenue Not Reported on Form 990
$24,256
Total Revenue per Audited Statements
$2,396,640
Total Revenue per Form 990
$2,372,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,238,282
Salaries, Compensation, and Employee Benefits$895,546
Grants and Similar Amounts Paid$106,979
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$403,208$225,147-$628,355
Current Officers, Directors, Trustees, and Key Employees$49,864$217,327-$267,191
All Other Expenses$95,479$43,440-$138,919
Occupancy-$127,181-$127,181
Grants to Domestic Orgs$106,979--$106,979
Travel$70,495$21,050-$91,545
Office Expenses$53,722$19,175-$72,897
Depreciation Depletion-$53,619-$53,619
Other Expenses$21,385$35,858-$21,385
Interest-$5,057-$5,057
Insurance$655$1,375-$2,030
Total Functional Expenses$1,403,040$837,767$0$2,240,807

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,265,063
Total Expenses per Audited Statements$2,265,063
Total Expenses per Form 990$2,240,807
Expenses Not Reported on Financial Statements$-24,256
Other Expense Adjustments$-24,256
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Water for PeopleDenver, CO501(c)(3)Provide Safe Water for People$106,979
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$24,256
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Water 4 People Events$131,235-$24,256-
Total Events$131,235-$24,256$-24,256
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
2016-04-15
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
14
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 2013 to 2015 and California (Form 109) tax returns for 2012 to 2015 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.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Fundraising exp netted against revenue $24256”

Raw XML AppendixShowing 400 of 703 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/Form990PartVIISectionAGrp/TitleTxt5AWWA DIRECTOR
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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

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,339,020
Liabilities
$291,234
Net assets
$2,047,786
Revenue
$2,372,384
Expenses
$2,240,807
Net income
$131,577
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
2015Detailed filing. Detailed filing data is available for this year.$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