Delaware Canal 21 FY2020 filing

Tax-deductible

Pt Pleasant, PA501(c)(3)Arts & CultureEIN 31-1728602Revenue $209K in FY2020

On file with the IRSdelawarecanal21.orgPo Box 262, 18950-0262 · Pt Pleasant, PATax-exempt since Oct 2000Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Delaware Canal 21 is to identify and secure new public and private resources to help the state park system provide the vastly improved levels of planning and major maintenance the Delaware Canal and towpath need and deserve.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$49K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
0 of 2
filings with a surplus
Average deficit $24K a year · 12% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$49K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $60
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$87K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$209K
Spent
$255K
To programs
88%
Net assets
$118K
By yearFY2020–FY2024
Revenue
$209K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$209K
FY2021$198K
FY2022$124K
FY2023$56K
FY2024$15K
Expenses
$255K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$255K
FY2021$199K
FY2022Not on file
FY2023Not on file
FY2024Not on file
Net assets
$118K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$118K
FY2021$117K
FY2022$80K
FY2023$40K
FY2024$18K

From the FY2020 Form 990 · 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 Oct 2000.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $225K Management & general 6% · $16K Fundraising 6% · $14K

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

11 people listed on the 990; $49K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$48,962Pt VII · Sec A
Vice Chairma
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Doug Dolan’s $15K as Executive Di is at the 59th percentile of top reported officer pay among 250 <$100K arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Doug Dolan$14,585$45,837$50,004$50,004$48,962

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

Secures resources for state parks to improve planning and maintenance of the Delaware Canal and Towpath.

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3 programs · $206K · in their own filed words · FY2020
01

Water Program

This program's goal is to ensure the delaware canal is fully watered for its entire 60 miles. In 2018-2021, delaware canal 21 is conducting the following water studies: 1) hydraulics w/ focus on morrisville flooding (flow rates, overflows, etc.) 2) water loss prevention (sinkholes, materials, etc.) 3) water quality monitoring program…

$110Kprogram expense
02

Trail Program

This program seeks to improve the delaware canal towpath trail and public access to that trail for all populations. In 2018-2021, delaware canal 21 is conducting trail improvement planning projects at the following locations: 1) easton portal - head of the canal and linkage to downtown easton 2) I-95 / scudders falls portal - at a new…

$79Kprogram expense
03

Sustainability Program

This program acknowledges the delaware canal requires a level of funding that simply cannot be adequately funded by a state park system and seeks to find a "business model" whereby the canal resumes fiscal sustainability.

$17Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$60

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$209K
Ln 12
Gifts and grantsLn 1h$139K
Fees for servicesLn 2g$70K
Investment incomeLn 3$318
Money outPt IX
$255K
Ln 25
Programscol B$225K
Managementcol C$16K
Fundraisingcol D$14K
Owns and owesPt X
$118K
net assets · Ln 32
Cash and savingsLn 1–2$140K
Total assetsLn 16$205K
LiabilitiesLn 26$87K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$139K
Government grantsLn 1e$20K
Fees for servicesLn 2g$70K
Investment incomeLn 3$318
Total revenueLn 12$209K
Assets in detailPt X, end of year
CashLn 1$48K
SavingsLn 2$92K
Cash and savings togetherLn 1–2$140K
Total assetsLn 16$205K
LiabilitiesLn 26$87K
Net assetsLn 32$118K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$149K$140K
Total assetsLn 16$197K$205K
LiabilitiesLn 26$33K$87K
Net assetsLn 32$164K$118K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K$32K$5K$13K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$190K$188K$2K
Office expensesLn 13$4K$817$2K$1K
Information technologyLn 14$421$229$192
TravelLn 17$142$139$3
Conferences, conventions and meetingsLn 19$32$32
InsuranceLn 23$760$760
Other expenses (24a–d)Ln 24$4K$4K$100
Total functional expensesLn 25$255K$225K$16K$14K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $15K$18K 990 PDF
FY2023 $56K$40K 990 PDF
FY2022 $124K$80K 990 PDF
FY2021 $198K$199K−$1K$117K 990 PDF
FY2020 Viewing $209K$255K−$46K$118K 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 $209,370 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $147,823$139,447
I-9 Program service revenuePrior year $91,297$69,605
I-10 Investment incomePrior year $840$318
I-11 Other revenuePrior year $1,137$0
I-12 Total revenuePrior year $241,097$209,370
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $48,962$50,004
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $187,271$205,298
I-18 Total expensesPrior year $236,233$255,302
I-19 Revenue less expensesPrior year $4,864−$45,932
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $209,370 across 6 lines filed
VIII-1e Government grants$19,500
VIII-1f All other contributions, gifts and grants$119,947
VIII-1h Total contributions, gifts and grants$139,447
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $69,605$69,605
VIII-3 Investment incomeExcluded from tax $318$318
VIII-12 Total revenueRelated to mission $69,605 · Excluded from tax $318$209,370
Part IX · Statement of functional expenses $255,302 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $31,758 · Management $5,356 · Fundraising $12,890$50,004
IX-11c Accounting feesManagement $5,357$5,357
IX-11g Other fees for servicesPrograms $187,589 · Management $2,277$189,866
IX-13 Office expensesPrograms $817 · Management $2,148 · Fundraising $1,399$4,364
IX-14 Information technologyPrograms $229 · Management $192$421
IX-17 TravelPrograms $139 · Fundraising $3$142
IX-19 Conferences, conventions and meetingsManagement $32$32
IX-23 InsuranceManagement $760$760
IX-24 Other expenses (24a–d)Programs $4,256 · Management $100$4,356
IX-25 Total functional expensesPrograms $224,788 · Management $16,222 · Fundraising $14,292$255,302
Part X · Balance sheet $204,748 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $32,105$48,044
X-2 Savings and temporary cash investmentsStart of year $116,864$91,574
X-3 Pledges and grants receivableStart of year $10,000$17,500
X-4 Accounts receivableStart of year $11,138$47,630
X-16 Total assetsStart of year $197,107$204,748
X-17 Accounts payable and accrued expensesStart of year $33,075$86,648
X-26 Total liabilitiesStart of year $33,075$86,648
X-27 Net assets without donor restrictionsStart of year $65,712$64,641
X-28 Net assets with donor restrictionsStart of year $98,320$53,459
X-32 Total net assets or fund balancesStart of year $164,032$118,100
X-33 Total liabilities and net assetsStart of year $197,107$204,748
Part XI · Reconciliation of net assets $118,100 net assets at year end
XI-1 Total revenue$209,370
XI-2 Total expenses$255,302
XI-3 Revenue less expenses−$45,932
XI-4 Net assets at start of year$164,032
XI-10 Net assets at end of year$118,100

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

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