Civic Intelligence

Pepperwood Foundation

990 • Fiscal year 2014 • EIN 01-0817571

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 13, 2014

2130 Pepperwood Preserve RoadSanta Rosa, CA 95404

(707) 591-9310

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

23rd percentile

0.08x

Higher debt load relative to revenue than 23% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

4th percentile

-61%

Higher net margin than 4% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

39th percentile

$140,400

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

27th percentile

-1.6%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

57th percentile

6.5%

Faster revenue growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$21,678,271

Down $356,319 (-1.6%) from 2013

Net Assets

Down

$21,596,595

Down $359,785 (-1.6%) from 2013

Liabilities

Up

$81,676

Up $3,466 (+4.4%) from 2013

Revenue

Up

$1,030,836

Up $62,805 (+6.5%) from 2013

Expenses

Down

$1,658,416

Down $155,256 (-8.6%) from 2013

Net Income

Up

-$627,580

Up $218,061 (+26%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2011: $22,938,290Liabilities 2011: $48,085Net Assets 2011: $22,890,2052011Assets 2012: $22,856,617Liabilities 2012: $54,596Net Assets 2012: $22,802,0212012Assets 2013: $22,034,590Liabilities 2013: $78,210Net Assets 2013: $21,956,3802013Assets 2014: $21,678,271Liabilities 2014: $81,676Net Assets 2014: $21,596,5952014Assets 2015: $21,481,777Liabilities 2015: $150,018Net Assets 2015: $21,331,7592015Assets 2016: $20,867,521Liabilities 2016: $132,724Net Assets 2016: $20,734,7972016Assets 2017: $22,384,200Liabilities 2017: $134,590Net Assets 2017: $22,249,6102017Assets 2018: $24,787,533Liabilities 2018: $159,815Net Assets 2018: $24,627,7182018Assets 2019: $24,268,670Liabilities 2019: $196,543Net Assets 2019: $24,072,1272019Assets 2020: $29,393,535Liabilities 2020: $369,959Net Assets 2020: $29,023,5762020Assets 2021: $35,495,018Liabilities 2021: $670,723Net Assets 2021: $34,824,2952021Assets 2022: $33,524,621Liabilities 2022: $561,799Net Assets 2022: $32,962,8222022Assets 2023: $33,228,180Liabilities 2023: $311,645Net Assets 2023: $32,916,5352023Assets 2024: $35,606,985Liabilities 2024: $440,705Net Assets 2024: $35,166,2802024Assets 2025: $36,047,083Liabilities 2025: $320,277Net Assets 2025: $35,726,8062025

Highlighted filing

2014

Assets$21,678,271
Liabilities$81,676
Net Assets$21,596,595

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $4,483,596Expenses 2011: $1,310,587Net Income 2011: $3,173,0092011Revenue 2012: $1,747,066Expenses 2012: $1,835,250Net Income 2012: -$88,1842012Revenue 2013: $968,031Expenses 2013: $1,813,672Net Income 2013: -$845,6412013Revenue 2014: $1,030,836Expenses 2014: $1,658,416Net Income 2014: -$627,5802014Revenue 2015: $1,936,711Expenses 2015: $2,201,547Net Income 2015: -$264,8362015Revenue 2016: $1,299,870Expenses 2016: $1,896,832Net Income 2016: -$596,9622016Revenue 2017: $3,310,005Expenses 2017: $1,991,462Net Income 2017: $1,318,5432017Revenue 2018: $4,998,715Expenses 2018: $2,837,263Net Income 2018: $2,161,4522018Revenue 2019: $2,452,782Expenses 2019: $3,194,672Net Income 2019: -$741,8902019Revenue 2020: $7,523,837Expenses 2020: $2,798,202Net Income 2020: $4,725,6352020Revenue 2021: $6,712,115Expenses 2021: $2,984,572Net Income 2021: $3,727,5432021Revenue 2022: $3,304,335Expenses 2022: $3,772,105Net Income 2022: -$467,7702022Revenue 2023: $2,864,863Expenses 2023: $3,978,051Net Income 2023: -$1,113,1882023Revenue 2024: $5,265,566Expenses 2024: $4,580,897Net Income 2024: $684,6692024Revenue 2025: $3,597,591Expenses 2025: $4,180,427Net Income 2025: -$582,8362025

Highlighted filing

2014

Revenue$1,030,836
Expenses$1,658,416
Net Income-$627,580
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 13, 2014
Return Version
2013v3.0
Gross Receipts
$1,037,184
Mission and Program Overview

Mission

Pepperwood foundation's mission is to inspire conservation through science.

Pepperwood's mission is to advance science-based conservation throughout our region and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,093,294$21,020,881▼ $72,413
Cash and Non-Interest-Bearing Accounts$422,259$474,535▲ $52,276
Pledges and Grants Receivable$482,062$143,214▼ $338,848
Prepaid Expenses and Deferred Charges$35,975$37,354▲ $1,379
Accounts Receivable$1,000$2,287▲ $1,287
Total Assets$22,034,590$21,678,271▼ $356,319
Liabilities
Accounts Payable and Accrued Expenses$78,210$81,676▲ $3,466
Total Liabilities$78,210$81,676▲ $3,466
Net Assets / Fund Balance
Unrestricted Net Assets$21,272,333$21,373,330▲ $100,997
Temporarily Rstr Net Assets$684,047$223,265▼ $460,782
Total Net Assets Fund Balance$21,956,380$21,596,595▼ $359,785
Total Liabilities and Net Assets / Fund Balance$22,034,590$21,678,271▼ $356,319

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,196,975$1,381,711$12,578,686
Land$9,697,744-$9,697,744
Equipment$123,203$211,218$334,421
Other Land Buildings$2,959$73,802$76,761
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elisabeth Micheli PhDExecutive DirectorFT$135,000$5,400$140,400

Board Members and Trustees

NameTitle
Herbert M Dwight JrPresident/Chairman
Bill DwightDirector
Dr Frank ChongDirector
Gregory Farrington PhDDirector
Jean-Pierre L ConteDirector
Kate EckerDirector
Paul DowneyDirector
Jane R DwightSecretary
Karl GrimmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$940,204
Program Service Revenue
$64,645
Investment Income
$0
Other Revenue
$25,987
All Other Contributions
$908,013
Change in Net Assets
$-627,580

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,030,836
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$415,193
Total Revenue per Audited Statements
$1,446,029
Total Revenue per Form 990
$1,030,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$858,376
Other Expenses$800,040
Total Fundraising Expense$201,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$435,967$67,372$77,089$580,428
Depreciation Depletion$301,507$36,742$40,530$378,779
Current Officers, Directors, Trustees, and Key Employees$104,970$16,389$19,041$140,400
Office Expenses$69,297$6,525$22,127$97,949
Fees for Services Other$40,629$36,299$1,455$78,383
Other Employee Benefits$48,188$9,191$11,678$69,057
Payroll Taxes$44,178$6,243$7,063$57,484
Occupancy$42,577$5,188$5,722$53,487
Fees for Services Accounting$22,915$20,483$841$44,239
Insurance$25,235$2,937$3,240$31,412
Travel$11,489$289$1,931$13,709
Fees for Services Legal$6,415$5,733$236$12,384
Pension Plan Contributions$7,437$1,551$2,019$11,007
Advertising$4,179$936$847$5,962
Other Expenses$4,273$1,138$473$5,884
Information Technology$3,193$715$647$4,555
Total Functional Expenses$1,233,218$224,067$201,131$1,658,416

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,805,814
Expenses per Audited Statements$1,658,416
Total Expenses per Form 990$1,658,416
Expenses Not Reported on Form 990$147,398
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,348
Fundraising Gross Income$6,348
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$19,904$6,348$6,348$0
Total Events$19,904$6,348$6,348$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Board Chair, Herb Dwight, and Board Secretary, Jane Dwight are husband and wife. William Dwight, a Director on the BOD, is the son of Herb and Jane Dwight.

Form 990, Part VI, Section A, line 6

Pepperwood offers a "Friends of Pepperwood" membership program to honor people who make a contribution of $50 or more by inviting them to join our community of supporters. We confirm to donors in acknowledging gifts that membership has no cash value, ie no goods or services are provided in return for member dues or contributions.

Form 990, Part VI, Section B, line 11

The 990 was reviewed by management and forwarded to the Board of Directors for review and commentary before its submission.

Form 990, Part VI, Section B, line 12C

All employees and board members are required to sign the conflict of interest policy and review at 6 month intervals during staff evaluations.

Form 990, Part VI, Section B, line 15

CEO, Executive Director or top management official's salaries are determined by a compensation survey and panel review. Officer or key employees salaries are determined by a compensation survey and panel review.

Form 990, Part VI, Section C, line 19

Upon request

Filing and Contact Details

Filer

EIN
01-0817571
Phone
7075919310

Signing Officer

Name
Elisabeth Micheli
Title
Executive Director
Phone
7075919310
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elisabeth Micheli
Formed
2005
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
50

Preparer

Preparer
Tonneta L Conner CPA
Phone
6264036801
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Capitalization - Donation of land improvements 267,795.

Financial Statement Notes

Part X, Line 2:

Pepperwood Foundation is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. In addition, Pepperwood Foundation qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). Accounting principles generally accepted in the United States of America provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by Pepperwood Foundation in their federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Pepperwood Foundation's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.

Form 990, Part XI, line 2B

Includes services provided to improve existing land that has been capitalized.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Research, Citizen Science, and Conservation: Pepperwood serves as a field site for cutting-edge university research and leads ground-based habitat and watershed restoration programs in concert with dedicated citizen scientists. We systematically monitor weather, water, and the health of local plant and animal populations and pursue on-site restoration aimed at increasing the health and resilience of the many species that call this region home. These applied research and conservation projects serve as learning models for land and water managers throughout the Bay Area and beyond.
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IRS990/MissionDesc0Pepperwood's mission is to advance science-based conservation throughout our region and beyond. We provide unique public engagement opportunities for families, volunteers, students and scientists to promote our mission.
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IRS990/NetAssetsOrFundBalancesEOYAmt021596595
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt024400
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt05722
IRS990/OccupancyGrp/ManagementAndGeneralAmt05188
IRS990/OccupancyGrp/ProgramServicesAmt042577
IRS990/OccupancyGrp/TotalAmt053487
IRS990/OfficeExpensesGrp/FundraisingAmt022127
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06525
IRS990/OfficeExpensesGrp/ProgramServicesAmt069297
IRS990/OfficeExpensesGrp/TotalAmt097949
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0267795
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt011678
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09191
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt048188
IRS990/OtherEmployeeBenefitsGrp/TotalAmt069057
IRS990/OtherExpensesGrp/Desc0Site development and ma
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Staff development and t
IRS990/OtherExpensesGrp/FundraisingAmt02875
IRS990/OtherExpensesGrp/FundraisingAmt13317
IRS990/OtherExpensesGrp/FundraisingAmt2473
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02604
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13732
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21138
IRS990/OtherExpensesGrp/ProgramServicesAmt044168
IRS990/OtherExpensesGrp/ProgramServicesAmt116601
IRS990/OtherExpensesGrp/ProgramServicesAmt24273
IRS990/OtherExpensesGrp/TotalAmt049647
IRS990/OtherExpensesGrp/TotalAmt123650
IRS990/OtherExpensesGrp/TotalAmt25884
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt01587
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01587
IRS990/OtherRevenueTotalAmt01587
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt077089
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067372
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0435967
IRS990/OtherSalariesAndWagesGrp/TotalAmt0580428
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt07063
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06243
IRS990/PayrollTaxesGrp/ProgramServicesAmt044178
IRS990/PayrollTaxesGrp/TotalAmt057484
IRS990/PensionPlanContributionsGrp/FundraisingAmt02019
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01551
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07437
IRS990/PensionPlanContributionsGrp/TotalAmt011007
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0482062
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0143214
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt035975
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037354
IRS990/PrincipalOfficerNm0Elisabeth Micheli
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0User and program fees
IRS990/ProgramServiceRevenueGrp/Desc1Easement revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt039645
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt039645
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125000
IRS990/ProgSrvcAccomActy2Grp/Desc0Environmental Education and Outreach: Pepperwood serves over 10,000 visitors annually via a comprehensive environmental education program for adults, youth, and families in partnership with local school districts and the Santa Rosa Junior College. We ignite a passion for conservation at every educational level, teach our citizens how to better steward our wild lands, and inspire an increasingly diverse population to join the professional conservation community. We strengthen the eco-literacy of our community as a foundation for conservation action.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0579612
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt054777
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0889630
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt032
IRS990/PYOtherExpensesAmt01025903
IRS990/PYOtherRevenueAmt027580
IRS990/PYProgramServiceRevenueAmt050789
IRS990/PYRevenuesLessExpensesAmt0-845641
IRS990/PYSalariesCompEmpBnftPaidAmt0787769
IRS990/PYTotalExpensesAmt01813672
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0968031
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-627580
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt024400
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09868
IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/SupportedOrganizationsTotalCnt02
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0680003212
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1941156258
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc08
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc17
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10Community Foundation of Sonoma County
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine11California Academy of Science
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd11
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt011196975
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01381711
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt012578686
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0415193
IRS990ScheduleD/DonatedServicesUseFcltsAmt0147398
IRS990ScheduleD/EquipmentGrp/BookValueAmt0123203
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0211218
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0334421
IRS990ScheduleD/ExpensesNotReportedAmt0147398
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01658416
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt09697744
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09697744
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02959
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt073802
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt076761
IRS990ScheduleD/RevenueNotReportedAmt0415193
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01030836
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Pepperwood Foundation is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. In addition, Pepperwood Foundation qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). Accounting principles generally accepted in the United States of America provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by Pepperwood Foundation in their federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Pepperwood Foundation's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Includes services provided to improve existing land that has been capitalized.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part XI, line 2b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021020881
IRS990ScheduleD/TotalExpensesPerForm990Amt01658416
IRS990ScheduleD/TotalRevenuePerForm990Amt01030836
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01446029
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01805814
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt013556
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt013556
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06348
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019904
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019904
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06348
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt06348
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0Wildflower Festival
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06348
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06348
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board Chair, Herb Dwight, and Board Secretary, Jane Dwight are husband and wife. William Dwight, a Director on the BOD, is the son of Herb and Jane Dwight.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Pepperwood offers a "Friends of Pepperwood" membership program to honor people who make a contribution of $50 or more by inviting them to join our community of supporters. We confirm to donors in acknowledging gifts that membership has no cash value, ie no goods or services are provided in return for member dues or contributions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 was reviewed by management and forwarded to the Board of Directors for review and commentary before its submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All employees and board members are required to sign the conflict of interest policy and review at 6 month intervals during staff evaluations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CEO, Executive Director or top management official's salaries are determined by a compensation survey and panel review. Officer or key employees salaries are determined by a compensation survey and panel review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon request

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$36.0$0.32$35.7$3.60$4.18$0.58
2024Detailed filing. Detailed filing data is available for this year.$35.6$0.44$35.2$5.27$4.58$0.68
2023Detailed filing. Detailed filing data is available for this year.$33.2$0.31$32.9$2.86$3.98$1.11
2022Detailed filing. Detailed filing data is available for this year.$33.5$0.56$33.0$3.30$3.77$0.47
2021Detailed filing. Detailed filing data is available for this year.$35.5$0.67$34.8$6.71$2.98$3.73
2020Detailed filing. Detailed filing data is available for this year.$29.4$0.37$29.0$7.52$2.80$4.73
2019Detailed filing. Detailed filing data is available for this year.$24.3$0.20$24.1$2.45$3.19$0.74
2018Detailed filing. Detailed filing data is available for this year.$24.8$0.16$24.6$5.00$2.84$2.16
2017Detailed filing. Detailed filing data is available for this year.$22.4$0.13$22.2$3.31$1.99$1.32
2016Detailed filing. Detailed filing data is available for this year.$20.9$0.13$20.7$1.30$1.90$0.60
2015Detailed filing. Detailed filing data is available for this year.$21.5$0.15$21.3$1.94$2.20$0.26
2014Detailed filing. Detailed filing data is available for this year.$21.7$0.08$21.6$1.03$1.66$0.63
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.0$0.08$22.0$0.97$1.81$0.85
2012Summary only. Only limited summary data is available for this year.$22.9$0.05$22.8$1.75$1.84$0.09
2011Summary only. Only limited summary data is available for this year.$22.9$0.05$22.9$4.48$1.31$3.17
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