Low Impact Hydropower Institute

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To reduce environmental Impact of Hydropower generation through certification of projects.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$361K 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

FY2025 · 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
5 of 6
filings with a surplus
Average surplus $70K a year · 9% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$361K
to officers and key staff · 41% of spending
Concern: pay to officers and key staff is 41% of spending; over 30%.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $522K in investments, Pt X · Ln 11–13
Fine: 0.4 months of spending in cash, plus $522K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $132K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$90K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$881K
-7% vs prior year
Spent
$884K
To programs
78%
Net assets
$664K
By yearFY2020–FY2025
Revenue
$881K
FY2025▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$671K
FY2021$705K
FY2022$681K
FY2023$724K
FY2024$950K
FY2025$881K
Expenses
$884K
FY2025▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$528K
FY2021$581K
FY2022$613K
FY2023$641K
FY2024$947K
FY2025$884K
Net assets
$664K
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$359K
FY2021$483K
FY2022$533K
FY2023$631K
FY2024$646K
FY2025$664K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2001.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $691K Management & general 20% · $176K Fundraising 2% · $17K

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

Something off? Claim to add context

Who runs it and what they're paid

16 people listed on the 990; $361K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$180,584Pt VII · Sec A
Executive Director
$180,584Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Shannon Ames’s $181K as Executive Director is at the 98th 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Shannon Ames$180,584$180,973$161,707$140,716$137,957$135,252

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 Low Impact Hydropower Institute executive salaries →

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

Certifies hydropower projects to lessen their environmental impact.

Questions for Low Impact Hydropower Institute

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1 program · $691K · in their own filed words · FY2025
01

LIHI recognizes and supports hydropower that prioritizes environmental, recreational, historical, and cultural resource protection. They do this by: defining and certifying Low Impact Hydropower using rigorous science-based criteria and public input; providing education and outreach; and structuring the organization to integrate and…

$691Kprogram 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$132K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$881K
Ln 12
Fees for servicesLn 2g$754K
Gifts and grantsLn 1h$109K
Investment incomeLn 3$17K
Money outPt IX
$884K
Ln 25
Programscol B$691K
Managementcol C$176K
Fundraisingcol D$17K
Owns and owesPt X
$664K
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$754K
LiabilitiesLn 26$90K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$109K
Government grantsLn 1e$96K
Fees for servicesLn 2g$754K
Investment incomeLn 3$17K
Other incomeLn 4–11$1K
Total revenueLn 12$881K
Assets in detailPt X, end of year
CashLn 1$27K
Cash and savings togetherLn 1–2$27K
InvestmentsLn 11–13$522K
Total assetsLn 16$754K
LiabilitiesLn 26$90K
Net assetsLn 32$664K
OperationsPt I, VI
EmployeesI 53
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 FY25End FY25
Cash and savingsLn 1–2$151K$27K
InvestmentsLn 11–13$512K$522K
Total assetsLn 16$682K$754K
LiabilitiesLn 26$36K$90K
Net assetsLn 32$646K$664K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$181K$117K$54K$9K
Other salaries and wagesLn 7$441K$378K$57K$6K
Pension plan contributionsLn 8$19K$15K$4K$379
Other employee benefitsLn 9$23K$18K$5K$459
Payroll taxesLn 10$49K$38K$10K$982
Accounting feesLn 11c$32K$32K
Other fees for servicesLn 11g$43K$43K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$2K$589$1K
OccupancyLn 16$16K$12K$3K$318
InsuranceLn 23$5K$3K$2K$67
Other expenses (24a–d)Ln 24$70K$63K$7K
Total functional expensesLn 25$884K$691K$176K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Mar 25, 2026 $881K$884K−$3K$664K 990 PDF
FY2024Filed with the IRS Mar 24, 2025 $950K$947K$3K$646K 990 PDF
FY2023Filed with the IRS Apr 3, 2024 $724K$641K$83K$631K 990 PDF
FY2022Filed with the IRS Mar 6, 2023 $681K$613K$68K$533K 990 PDF
FY2021Filed with the IRS Apr 18, 2022 $705K$581K$124K$483K 990 PDF
FY2020Filed with the IRS Mar 25, 2021 $671K$528K$142K$359K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $881,431 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $163,661$108,963
I-9 Program service revenuePrior year $767,191$753,744
I-10 Investment incomePrior year $19,031$17,317
I-11 Other revenuePrior year $43$1,407
I-12 Total revenuePrior year $949,926$881,431
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $699,052$712,462
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $248,311$171,566
I-18 Total expensesPrior year $947,363$884,028
I-19 Revenue less expensesPrior year $2,563−$2,597
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $881,431 across 8 lines filed
VIII-1e Government grants$95,797
VIII-1f All other contributions, gifts and grants$13,166
VIII-1h Total contributions, gifts and grants$108,963
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $753,744$753,744
VIII-3 Investment incomeExcluded from tax $17,317$17,317
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,407$1,407
VIII-12 Total revenueRelated to mission $755,151 · Unrelated business $0 · Excluded from tax $17,317$881,431
Part IX · Statement of functional expenses $884,028 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $117,380 · Management $54,175 · Fundraising $9,029$180,584
IX-7 Other salaries and wagesPrograms $378,013 · Management $57,384 · Fundraising $5,505$440,902
IX-8 Pension plan contributionsPrograms $14,581 · Management $3,977 · Fundraising $379$18,937
IX-9 Other employee benefitsPrograms $17,674 · Management $4,820 · Fundraising $459$22,953
IX-10 Payroll taxesPrograms $37,796 · Management $10,308 · Fundraising $982$49,086
IX-11c Accounting feesManagement $31,988$31,988
IX-11g Other fees for servicesPrograms $42,544$42,544
IX-12 Advertising and promotionPrograms $4,348$4,348
IX-13 Office expensesPrograms $589 · Management $1,276$1,865
IX-16 OccupancyPrograms $12,233 · Management $3,336 · Fundraising $318$15,887
IX-23 InsurancePrograms $2,573 · Management $1,899 · Fundraising $67$4,539
IX-24 Other expenses (24a–d)Programs $63,420 · Management $6,975$70,395
IX-25 Total functional expensesPrograms $691,151 · Management $176,138 · Fundraising $16,739$884,028
Part X · Balance sheet $754,404 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $150,892$27,356
X-3 Pledges and grants receivable$71,493
X-4 Accounts receivableStart of year $16,117$132,615
X-9 Prepaid expenses and deferred chargesStart of year $2,857$990
X-11 Publicly traded securitiesStart of year $511,800$521,950
X-16 Total assetsStart of year $681,666$754,404
X-17 Accounts payable and accrued expensesStart of year $32,542$69,414
X-19 Deferred revenueStart of year $3,400$20,600
X-26 Total liabilitiesStart of year $35,942$90,014
X-27 Net assets without donor restrictionsStart of year $645,724$664,390
X-32 Total net assets or fund balancesStart of year $645,724$664,390
X-33 Total liabilities and net assetsStart of year $681,666$754,404
Part XI · Reconciliation of net assets $664,390 net assets at year end
XI-1 Total revenue$881,431
XI-2 Total expenses$884,028
XI-3 Revenue less expenses−$2,597
XI-4 Net assets at start of year$645,724
XI-5 Net unrealized gains (losses) on investments$21,263
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$664,390

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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