Lefthand Watershed Oversight Group FY2020 filing

Tax-deductible

Niwot, CO501(c)(3)EIN 20-1248361Revenue $993K in FY2020

On file with the IRSlwog.orgPo Box 1074, 80544-1074 · Niwot, COTax-exempt since Mar 2005Publicly supported charity — 170(b)(1)(A)(vi)

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Assess, protect, restore lhcw & serve as a resource for watersheds using a science-based approach.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$91K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $222K a year · 19% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $96K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$19K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$993K
Spent
$832K
To programs
95%
Net assets
$311K
By yearFY2020–FY2024
Revenue
$993K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$993K
FY2021$1.1M
FY2022$935K
FY2023$1.2M
FY2024$1.6M
Expenses
$832K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$832K
FY2021$754K
FY2022$707K
FY2023$964K
FY2024$1.4M
Net assets
$311K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$311K
FY2021$624K
FY2022$851K
FY2023$1.1M
FY2024$1.3M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $789K Management & general 5% · $41K Fundraising 0% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $91K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$90,575Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Voting Board Member
$0Pt VII · Sec A
Voting Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Voting Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Yana Sorokin$117,350$111,300———
Jessica Olson——$87,290$96,000$90,575
Jessie Olson—$57,755———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Protecting and restoring local watersheds through science-based assessment and community resources.

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Provided by the organization

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3 programs · $760K · in their own filed words · FY2020
01

Restore riverswe plan and implement on-the-ground projects that advance watershed restoration practices and incorporate climate change scenarios.

$575Kprogram expense
02

Adaptively manage watershedswe use science-based adaptive management to monitor and manage watershed health from the upland forests to the urban corridor.

$149Kprogram expense
03

Engage communitywe are building a community-wide stewardship ethic rooted in watershed science through place-based and participatory learning.

$36Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$96K
See all 3 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$993K
Ln 12
Gifts and grantsLn 1h$993K
Money outPt IX
$832K
Ln 25
Programscol B$789K
Managementcol C$41K
Fundraisingcol D$2K
Owns and owesPt X
$311K
net assets · Ln 32
Cash and savingsLn 1–2$231K
Total assetsLn 16$330K
LiabilitiesLn 26$19K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$993K
Government grantsLn 1e$769K
Total revenueLn 12$993K
Assets in detailPt X, end of year
CashLn 1$231K
Cash and savings togetherLn 1–2$231K
Total assetsLn 16$330K
LiabilitiesLn 26$19K
Net assetsLn 32$311K
OperationsPt I, VI
EmployeesI 54
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$91K$231K
Total assetsLn 16$767K$330K
LiabilitiesLn 26$618K$19K
Net assetsLn 32$149K$311K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$93K$79K$15K
Other salaries and wagesLn 7$152K$152K
Pension plan contributionsLn 8$4K$4K
Legal feesLn 11b$76$76
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$554K$554K
Office expensesLn 13$8K$8K
Conferences, conventions and meetingsLn 19$600$600
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$832K$789K$41K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.6M$1.4M$167K$1.3M 990 PDF
FY2023 $1.2M$964K$241K$1.1M 990 PDF
FY2022 $935K$707K$228K$851K 990 PDF
FY2021 $1.1M$754K$313K$624K 990 PDF
FY2020 Viewing $993K$832K$161K$311K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $993,419 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,480,963$993,419
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,480,963$993,419
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $238,013$249,354
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,240,343$582,595
I-18 Total expensesPrior year $1,478,356$831,949
I-19 Revenue less expensesPrior year $2,607$161,470
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $993,419 across 4 lines filed
VIII-1e Government grants$768,619
VIII-1f All other contributions, gifts and grants$224,800
VIII-1h Total contributions, gifts and grants$993,419
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$993,419
Part IX · Statement of functional expenses $831,949 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $78,652 · Management $14,640$93,292
IX-7 Other salaries and wagesPrograms $152,091$152,091
IX-8 Pension plan contributionsPrograms $3,971$3,971
IX-11b Legal feesManagement $76$76
IX-11c Accounting feesManagement $16,382$16,382
IX-11g Other fees for servicesPrograms $553,967$553,967
IX-13 Office expensesManagement $8,089$8,089
IX-19 Conferences, conventions and meetingsManagement $600$600
IX-23 InsuranceManagement $1,645$1,645
IX-24 Other expenses (24a–d)Fundraising $1,836$1,836
IX-25 Total functional expensesPrograms $788,681 · Management $41,432 · Fundraising $1,836$831,949
Part X · Balance sheet $330,196 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $91,331$231,170
X-3 Pledges and grants receivableStart of year $665,681$83,119
X-4 Accounts receivableStart of year $10,226$15,907
X-16 Total assetsStart of year $767,238$330,196
X-17 Accounts payable and accrued expensesStart of year $618,011$19,499
X-26 Total liabilitiesStart of year $618,011$19,499
X-27 Net assets without donor restrictionsStart of year $135,827$306,551
X-28 Net assets with donor restrictionsStart of year $13,400$4,146
X-32 Total net assets or fund balancesStart of year $149,227$310,697
X-33 Total liabilities and net assetsStart of year $767,238$330,196
Part XI · Reconciliation of net assets $310,697 net assets at year end
XI-1 Total revenue$993,419
XI-2 Total expenses$831,949
XI-3 Revenue less expenses$161,470
XI-4 Net assets at start of year$149,227
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$310,697

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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