Skagit Watershed Council FY2020 filing

Tax-deductible

Mount Vernon, WA501(c)(3)EnvironmentEIN 91-1931237

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Designated Lead Entity under Washington State legislation ESHB 2496, asalmon recovery planning act, for the Skagit and Samish Watersheds.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $6K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 9.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$91K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$301K
Spent
$297K
To programs
70%
Net assets
$183K
By yearFY2020–FY2025
Revenue
$301K
FY2020
Revenue by fiscal year
FY2020$301K
FY2021$364K
FY2022$421K
FY2023$387K
FY2024$275K
FY2025$364K
Expenses
$297K
FY2020
Expenses by fiscal year
FY2020$297K
FY2021$320K
FY2022$401K
FY2023$367K
FY2024$311K
FY2025$380K
Net assets
$183K
FY2020
Net assets by fiscal year
FY2020$183K
FY2021$227K
FY2022$246K
FY2023$266K
FY2024$231K
FY2025$215K

From the FY2020 Form 990 (year ending June 2020) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1999.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $207K Management & general 30% · $88K Fundraising 1% · $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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Aundrea N McBride’s $104K as Executive Director is at the 82nd percentile of top reported officer pay among 1989 $100K–1M environment 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2021
Richard Brocksmith—$74,661$101,209$104,865
Aundrea N McBride$103,647———

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

Leads salmon recovery planning in the Skagit and Samish Watersheds.

Provided by the organization

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3 program services account for $207K of program spending, described in the organization's own filed words · FY2019.
01

Habitat Strategies

During this tax year SWC advanced updates to our voluntary protection and riparian restoration strategies. We completed another habitat project grant round that recommended a funding package to the state of washington for other organization's projects, as well as launched a new grant round.

$105Kprogram expense
02

Community Engagement

The council's membership grew to 44 members to better represent the watershed's communities. The council has moved forward many actions from our community engagement framework and implementation plan, such as new social medial initiatives, implementation of new educational programs so our members can better partner for k-12 steam…

$61Kprogram expense
03

Adaptive Management and Monitoring

During this tax year SWC advanced monitoring assessment for estuary, nearshore, mainstem, floodplain, and riparian habitats, including providing draft recommendations for adaptive management of our collaborative habitat efforts.

$40Kprogram expense

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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 · FY2019
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$301K
Ln 12
Gifts and grantsLn 1h$298K
Fees for servicesLn 2g$2K
Investment incomeLn 3$2K
Money outPt IX
$297K
Ln 25
Programscol B$207K
Managementcol C$88K
Fundraisingcol D$2K
Owns and owesPt X
$183K
net assets · Ln 32
Cash and savingsLn 1–2$226K
Total assetsLn 16$274K
LiabilitiesLn 26$91K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$298K
Government grantsLn 1e$298K
Fees for servicesLn 2g$2K
Investment incomeLn 3$2K
Other incomeLn 4–11$100
Total revenueLn 12$301K
Assets in detailPt X, end of year
CashLn 1$144K
SavingsLn 2$82K
Cash and savings togetherLn 1–2$226K
Land, buildings, equipmentLn 10c$4K
Total assetsLn 16$274K
LiabilitiesLn 26$91K
Net assetsLn 32$183K
OperationsPt I, VI
EmployeesI 54
VolunteersI 640
Fiscal year endsHeaderJune
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$177K$226K
Land, buildings, equipmentLn 10c$4K$4K
Total assetsLn 16$235K$274K
LiabilitiesLn 26$55K$91K
Net assetsLn 32$179K$183K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$91K$82K$7K$2K
Other salaries and wagesLn 7$98K$73K$25K
Pension plan contributionsLn 8$6K$5K$1K$58
Other employee benefitsLn 9$23K$18K$4K$217
Payroll taxesLn 10$22K$18K$4K$211
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$4K$1K$3K
Office expensesLn 13$3K$3K
OccupancyLn 16$27K$27K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$2K$2K$50
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$13K$6K$7K
All other expensesLn 24e−$24−$24
Total functional expensesLn 25$297K$207K$88K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $364K$380K−$17K$215K 990 PDF
FY2024 $275K$311K−$35K$231K 990 PDF
FY2023 $387K$367K$20K$266K 990 PDF
FY2022 $421K$401K$20K$246K 990 PDF
FY2021 $364K$320K$44K$227K 990 PDF
FY2020 Viewing $301K$297K$4K$183K 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 (4 parts)
Part VIII · Statement of revenue $301,021 across 6 lines filed
VIII-1e Government grants$297,702
VIII-1h Total contributions, gifts and grants$297,702
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,633$1,633
VIII-3 Investment incomeRelated to mission $1,586$1,586
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $100$100
VIII-12 Total revenueRelated to mission $3,319$301,021
Part IX · Statement of functional expenses $297,461 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $81,926 · Management $7,282 · Fundraising $1,821$91,029
IX-7 Other salaries and wagesPrograms $72,679 · Management $25,112$97,791
IX-8 Pension plan contributionsPrograms $4,906 · Management $1,028 · Fundraising $58$5,992
IX-9 Other employee benefitsPrograms $18,454 · Management $3,867 · Fundraising $217$22,538
IX-10 Payroll taxesPrograms $17,913 · Management $3,753 · Fundraising $211$21,877
IX-11c Accounting feesManagement $5,591$5,591
IX-11g Other fees for servicesPrograms $1,334 · Management $2,564$3,898
IX-13 Office expensesManagement $3,205$3,205
IX-16 OccupancyManagement $26,621$26,621
IX-17 TravelPrograms $2,039$2,039
IX-19 Conferences, conventions and meetingsManagement $1,128$1,128
IX-22 Depreciation, depletion and amortizationPrograms $1,641 · Management $50$1,691
IX-23 InsuranceManagement $1,226$1,226
IX-24 Other expenses (24a–d)Programs $6,028 · Management $6,831$12,859
IX-24e All other expensesManagement −$24−$24
IX-25 Total functional expensesPrograms $206,920 · Management $88,234 · Fundraising $2,307$297,461
Part X · Balance sheet $273,589 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $177,450$144,077
X-2 Savings and temporary cash investments$81,586
X-4 Accounts receivableStart of year $53,020$42,197
X-9 Prepaid expenses and deferred charges$1,975
X-10c Land, buildings and equipment, netStart of year $4,348$3,754
X-16 Total assetsStart of year $234,818$273,589
X-17 Accounts payable and accrued expensesStart of year $14,482$15,107
X-19 Deferred revenueStart of year $40,844$75,430
X-26 Total liabilitiesStart of year $55,326$90,537
X-27 Net assets without donor restrictionsStart of year $179,492$183,052
X-32 Total net assets or fund balancesStart of year $179,492$183,052
X-33 Total liabilities and net assetsStart of year $234,818$273,589
Part XI · Reconciliation of net assets $183,052 net assets at year end
XI-1 Total revenue$301,021
XI-2 Total expenses$297,461
XI-3 Revenue less expenses$3,560
XI-4 Net assets at start of year$179,492
XI-10 Net assets at end of year$183,052

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

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