Association of Illinois Soil and Water Conservation Districts

Nonprofit profile at a glance

EIN
376048356
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Springfield, IL, USA
Phone
2177443414
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,588,593
Expenses
$2,580,026
Assets
$504,533
Liabilities
$78,493

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • Josh Curry (Vice President)
  • Dale Shumaker (President)
  • Elliot Clay (Executive Director 12/16-12/31)
  • Michael D Woods (Executive Director 1/1-12/16)

Highest reported compensation

  • Michael D Woods (Executive Director 1/1-12/16): $122,867 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promoting the interest of the 97 local soil and water conservation districts in Illinois, which are small government entities.

What it reported doing in 2024

To provide annual convention, director meetings, seminars, workshops, committee meetings and educational classes to the 97 participating soil and water conservation districts in the state of Illinois.

Operating model

Revenue model
Grant-funded. 75% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 77% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.8%; rating input score 87
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.2%; rating input score 96; 31st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.3%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 86.8% of revenue deployed · 87% of spending went to programs
  • Governance: 20 of 20 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $123K · 22 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 71 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.