Smith River Alliance INC

Tax-deductible

Crescent City, CA501(c)(3)Since 1980EnvironmentEIN 94-2650838

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The mission of the Smith River Alliance is to provide for the long-term protection, restoration and stewardship of natural resources in the Smith River watershed through the use of advocacy, education and stewardship.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Run by 138 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $404K a year · 15% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$269K
to officers and key staff · 5% of spending
Top officer’s pay higher than 55% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
12
named funders · $1.2M
Looks good: 12 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$884K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.0M
+165% vs prior year
Spent
$5.7M
To programs
94%
Net assets
$5.2M
By yearFY2020–FY2024
Revenue
$7.0M
FY2024▲ +165%
Revenue by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$1.6M
FY2023$2.7M
FY2024$7.0M
Expenses
$5.7M
FY2024▲ +161%
Expenses by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.6M
FY2023$2.2M
FY2024$5.7M
Net assets
$5.2M
FY2024▲ +36%
Net assets by fiscal year
FY2020$3.6M
FY2021$3.5M
FY2022$3.3M
FY2023$3.8M
FY2024$5.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1980.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $5.4M Management & general 5% · $278K Fundraising 1% · $34K

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

8 people listed on the 990; $269K paid to officers and key staff.

Part VII, Section A · reportable compensation
Co-Executive Di
$134,674Pt VII · Sec A
Co-Executive Di
$134,674Pt VII · Sec A
President
$0Pt VII · Sec A
VP & Sec.
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Patricia McCleary’s $135K as Co-Executive Di is at the 55th percentile of top reported officer pay among 1851 $1–10M 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

NameFY2024FY2023FY2022FY2021FY2020
Patricia McCleary$134,674$142,824$124,186$129,551$125,701
Grant Werschkull$134,674$142,824$124,549$115,590$114,760

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.

See Smith River Alliance INC executive salaries →

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Protects and restores natural resources in the Smith River watershed through advocacy and education.

Provided by the organization

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3 programs · $5.2M · in their own filed words · FY2024
01

Smith River Restoration Projects

SRA works with landowners on the Smith Coastal Plain, Elk Creek and East Fork Mill Creek to identify and advance opportunities to improve and restore ecosystem function and habitat for the viability of the Smith River salmonids.

$4.5Mprogram expense
02

Srnra Protection and Stewardship

SRA leads the campaign to expand protection for the headwaters of the Smith in OR. The Smith River, one of the crown jewels of the National Wild and Scenic River System has over 300 miles of the Smith included in the National Wild and Scenic River System, created to protect outstandingly remarkable scenic, recreational, geologic, fish…

$529Kprogram expense
03

Coastal Programs

The Pacific Shores Preacquisition Feasibility Study is underway which will acquire properties from willing sellers in the Pacific Shores subdivision in Del Norte County. Pacific Shores is a 1,535-lot subdivision, undeveloped and sold in the 1960s.

$188Kprogram 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
See all 12 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$7.0M
Ln 12
Gifts and grantsLn 1h$6.8M
Investment incomeLn 3$108K
Fees for servicesLn 2g$77K
Money outPt IX
$5.7M
Ln 25
Programscol B$5.4M
Managementcol C$278K
Fundraisingcol D$34K
Owns and owesPt X
$5.2M
net assets · Ln 32
Cash and savingsLn 1–2$256K
Total assetsLn 16$6.0M
LiabilitiesLn 26$884K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.8M
Government grantsLn 1e$6.7M
Fees for servicesLn 2g$77K
Investment incomeLn 3$108K
Other incomeLn 4–11$8K
Gains on assetsLn 7$0
Total revenueLn 12$7.0M
Assets in detailPt X, end of year
CashLn 1$256K
SavingsLn 2$0
Cash and savings togetherLn 1–2$256K
InvestmentsLn 11–13$1.8M
Land, buildings, equipmentLn 10c$2.7M
Other assetsLn 15$0
Total assetsLn 16$6.0M
LiabilitiesLn 26$884K
Net assetsLn 32$5.2M
OperationsPt I, VI
EmployeesI 513
VolunteersI 6138
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$498K$256K
InvestmentsLn 11–13$1.4M$1.8M
Land, buildings, equipmentLn 10c$1.7M$2.7M
Total assetsLn 16$4.6M$6.0M
LiabilitiesLn 26$827K$884K
Net assetsLn 32$3.8M$5.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$87K$87K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$283K$202K$64K$17K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$233K$166K$53K$14K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$63K$63K
Payroll taxesLn 10$44K$30K$12K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$3.7M$3.7M$35K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$237K$232K$4K$677
Information technologyLn 14$13K$1K$12K
RoyaltiesLn 15$0
OccupancyLn 16$21K$12K$9K
TravelLn 17$14K$11K$2K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$42K$42K
InsuranceLn 23$22K$22K$27
Other expenses (24a–d)Ln 24$909K$907K$2K$10
All other expensesLn 24e$0
Total functional expensesLn 25$5.7M$5.4M$278K$34K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $7.0M$5.7M$1.4M$5.2M 990 PDF
FY2023 $2.7M$2.2M$481K$3.8M 990 PDF
FY2022 $1.6M$1.6M$29K$3.3M 990 PDF
FY2021 $1.3M$1.3M−$23K$3.5M 990 PDF
FY2020 $1.3M$1.1M$175K$3.6M 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $7,030,680 across 10 lines filed
VIII-1e Government grants$6,726,391
VIII-1f All other contributions, gifts and grants$111,552
VIII-1h Total contributions, gifts and grants$6,837,943
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $76,961$76,961
VIII-3 Investment incomeRelated to mission $107,737$107,737
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $8,039$8,039
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $192,737$7,030,680
Part IX · Statement of functional expenses $5,673,264 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $87,408$87,408
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $202,073 · Management $63,921 · Fundraising $16,719$282,713
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $166,499 · Management $52,668 · Fundraising $13,775$232,942
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsManagement $62,515$62,515
IX-10 Payroll taxesPrograms $29,962 · Management $11,987 · Fundraising $2,005$43,954
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $3,667,800 · Management $34,820$3,702,620
IX-12 Advertising and promotionManagement $2,023$2,023
IX-13 Office expensesPrograms $232,399 · Management $4,153 · Fundraising $677$237,229
IX-14 Information technologyPrograms $1,457 · Management $11,809$13,266
IX-15 Royalties$0
IX-16 OccupancyPrograms $12,392 · Management $8,525$20,917
IX-17 TravelPrograms $11,371 · Management $1,545 · Fundraising $1,268$14,184
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $42,451$42,451
IX-23 InsuranceManagement $21,745 · Fundraising $27$21,772
IX-24 Other expenses (24a–d)Programs $907,229 · Management $2,031 · Fundraising $10$909,270
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $5,361,041 · Management $277,742 · Fundraising $34,481$5,673,264
Part X · Balance sheet $6,044,397 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $498,272$255,786
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $1,003,946$1,330,465
X-4 Accounts receivable$11,763
X-8 Inventories for sale or use$1,959
X-9 Prepaid expenses and deferred charges$15,221
X-10c Land, buildings and equipment, netStart of year $1,701,960$2,662,831
X-11 Publicly traded securitiesStart of year $1,424,310$1,766,372
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1,100$0
X-16 Total assetsStart of year $4,629,588$6,044,397
X-17 Accounts payable and accrued expensesStart of year $273,415$884,202
X-26 Total liabilitiesStart of year $826,809$884,202
X-27 Net assets without donor restrictionsStart of year $3,688,868$4,954,922
X-28 Net assets with donor restrictionsStart of year $113,911$205,273
X-32 Total net assets or fund balancesStart of year $3,802,779$5,160,195
X-33 Total liabilities and net assetsStart of year $4,629,588$6,044,397
Part XI · Reconciliation of net assets $5,160,195 net assets at year end
XI-1 Total revenue$7,030,680
XI-2 Total expenses$5,673,264
XI-3 Revenue less expenses$1,357,416
XI-4 Net assets at start of year$3,802,779
XI-10 Net assets at end of year$5,160,195

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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