Upstream Watch

Nonprofit profile at a glance

EIN
832025742
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Belfast, ME, USA
Phone
2075055360
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Official website

Reported finances

Revenue
$163,974
Expenses
$223,084
Assets
$94,018
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Jill Howell (Executive Director)
  • Jonathan Fulford (Vice President)
  • Ethan Shaw (President)

Highest reported compensation

  • Jill Howell (Executive Director): $63,000 total reported compensation

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

Overview

Mission

The purpose of Upstream Watch is to advocate for the health of Midcoast Maine rivers and watersheds through science and education and enforcement.

What it reported doing in 2024

Reviewing and assessing proposed development with Midcoast Maine rivers and watersheds. Objective To identify and evaluate the effects of proposed development on the local environment and surrounding communities. Volunteers studied and experts were hired to analyze the potential environmental effects of a proposed Recirculating Aquaculture System RAS salmon-raising facility near the outlet of the LIttle River into Penobscot Bay, Belfast, Maine. Approximately 5 volunteers, an employee and hired experts evaluated the effectiveness of development permits to prevent the degradation of nearly land and water enironments. Approximately 8 volunteers and hired experts evaluated the capacity of local utilities and infrastructure to support additional demands of the proposed RAS facility.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - 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: 89
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -36%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 28.2%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -6.7% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -5.9% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $223K in reported program spending
  • Leadership: top reported pay $63K · 8 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.