Civic Intelligence

Rubicon Trail Foundation

990 • Fiscal year 2022 • EIN 20-1397705

Jan 01, 2022 to Dec 31, 2022 • Filed on May 31, 2023

PO Box 2188Placerville, CA 95667

(888) 678-2426

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

91st percentile

55%

Higher net margin than 91% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

91st percentile

129%

Faster revenue growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$580,067

Up $54,495 (+10%) from 2021

Net Assets

Up

$580,066

Up $54,495 (+10%) from 2021

Liabilities

Flat

$1

Flat from 2021

Revenue

Up

$98,833

Up $55,714 (+129%) from 2021

Expenses

Down

$44,338

Down $10,269 (-19%) from 2021

Net Income

Up

$54,495

Up $65,983 (+574%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $146,796Liabilities 2010: $4,720Net Assets 2010: $142,0762010Assets 2011: $397,226Liabilities 2011: $204,1172011Assets 2012: $457,851Liabilities 2012: $228,093Net Assets 2012: $229,7582012Assets 2013: $397,455Liabilities 2013: $120,000Net Assets 2013: $277,4552013Assets 2014: $393,279Liabilities 2014: $80,000Net Assets 2014: $313,2792014Assets 2015: $380,121Liabilities 2015: $40,000Net Assets 2015: $340,1212015Assets 2016: $498,208Liabilities 2016: $0Net Assets 2016: $498,2082016Assets 2017: $547,919Liabilities 2017: $0Net Assets 2017: $547,9192017Assets 2018: $569,024Liabilities 2018: $0Net Assets 2018: $569,0242018Assets 2019: $555,090Liabilities 2019: $0Net Assets 2019: $555,0902019Assets 2020: $537,059Liabilities 2020: $0Net Assets 2020: $537,0592020Assets 2021: $525,572Liabilities 2021: $1Net Assets 2021: $525,5712021Assets 2022: $580,067Liabilities 2022: $1Net Assets 2022: $580,0662022Assets 2023: $672,019Liabilities 2023: $1,269Net Assets 2023: $670,7502023

Highlighted filing

2022

Assets$580,067
Liabilities$1
Net Assets$580,066

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $174,1102010Revenue 2011: $161,722Expenses 2011: $107,689Net Income 2011: $54,0332011Revenue 2012: $157,542Expenses 2012: $130,385Net Income 2012: $27,1572012Revenue 2013: $167,884Expenses 2013: $122,634Net Income 2013: $45,2502013Revenue 2014: $211,761Expenses 2014: $166,640Net Income 2014: $45,1212014Revenue 2015: $106,485Expenses 2015: $99,282Net Income 2015: $7,2032015Revenue 2016: $270,768Expenses 2016: $112,681Net Income 2016: $158,0872016Revenue 2017: $113,940Expenses 2017: $64,229Net Income 2017: $49,7112017Revenue 2018: $125,931Expenses 2018: $104,826Net Income 2018: $21,1052018Revenue 2019: $67,679Expenses 2019: $81,613Net Income 2019: -$13,9342019Revenue 2020: $48,311Expenses 2020: $66,342Net Income 2020: -$18,0312020Revenue 2021: $43,119Expenses 2021: $54,607Net Income 2021: -$11,4882021Revenue 2022: $98,833Expenses 2022: $44,338Net Income 2022: $54,4952022Revenue 2023: $151,234Expenses 2023: $60,550Net Income 2023: $90,6842023

Highlighted filing

2022

Revenue$98,833
Expenses$44,338
Net Income$54,495
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 31, 2023
Return Version
2022v5.0
Gross Receipts
$131,691
Mission and Program Overview

Mission

The rubicon trail foundation is dedicated to the future health and use of the rubicon trail while ensuring responsible motorized year-round trail access. The foundation acts as the support for rubicon work projects and as liaison with local government organizations. This support can range from getting approval fro projects from the appropriate agencies to feeding volunteers and buying the supplies needed to maintain the trail. We also fight the efforts of others to close or restrict use of the rubicon trail system.our officers and directors represent a wide variety of rubicon trail users and supporters. These include trail users, rubicon area land owners, county representatives, manufacturers and rubicon event organizers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$351,100$353,334▲ $2,234
Cash and Non-Interest-Bearing Accounts$107,312$158,250▲ $50,938
Investments Other Securities$67,160$64,941▼ $2,219
Accounts Receivable-$242-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$525,572$580,067▲ $54,495
Other Assets Total-$3,300-
Liabilities
Other Liabilities$1$1→ $0
Total Liabilities$1$1→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$503,739$562,858▲ $59,119
Net Assets With Donor Restrictions$21,832$17,208▼ $4,624
Total Net Assets Fund Balance$525,571$580,066▲ $54,495
Total Liabilities and Net Assets / Fund Balance$525,572$580,067▲ $54,495

Asset Categories

AssetBook ValueDepreciationBasis
Land$350,000-$350,000
Equipment$3,334$55,068$58,402
Other Land Buildings-$693$693
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken HowerPresident
Jeff BlewettVice President
Alan JohnsonDirector
Chris BassettDirector
Diane HawksDirector
Greg CastroDirector
Jc JenkinsDirector
John ArenzDirector
Jon LarsonDirector
Randy BurlesonDirector
Ron CannonDirector
Sal SunzeriDirector
Tim OwenDirector
Amy Wessels-sagraveSecretary
Sherry HawkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,908
Program Service Revenue
$0
Investment Income
$-2,876
Other Revenue
$74,801
All Other Contributions
$26,908
Change in Net Assets
$54,495
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,338
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$5,943--$5,943
Fees for Services Legal-$5,020-$5,020
Information Technology$2,851$680-$3,531
Insurance$2,381--$2,381
Occupancy$2,309--$2,309
Office Expenses-$2,204-$2,204
Fees for Services Other$566$814-$1,380
All Other Expenses$1,152--$1,152
Other Expenses$1,142--$1,142
Fees for Services Accounting-$750-$750
Depreciation Depletion$431--$431
Travel$309--$309
Total Functional Expenses$34,870$9,468$0$44,338
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$100,499
Fundraising Direct Expenses$28,922
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Black Tie and Boots$59,443$59,443-$59,443
Cantina on the Con$34,804$34,804-$34,804
Total Events$100,499$100,499$28,922$71,577
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Rubicon Trail Foundation
EIN
20-1397705
Phone
8886782426
Address
PO BOX 2188, PLACERVILLE, CA 95667

Signing Officer

Name
Ken Hower
Title
President
Signed
2023-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Hower
Formed
2004
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
0
Employees
0

Preparer

Firm
Accurate Tax Service
Address
1345 Broadway, PLACERVILLE, CA 95667
Preparer
Christopher J Wells
Phone
5306225546
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IRS990/LandBldgEquipCostOrOtherBssAmt0409095
IRS990/LegalDomicileStateCd0CA
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE RUBICON TRAIL FOUNDATION IS DEDICATED TO THE FUTURE HEALTH AND USE OF THE RUBICON TRAIL WHILE ENSURING RESPONSIBLE MOTORIZED YEAR-ROUND TRAIL ACCESS. THE FOUNDATION ACTS AS THE SUPPORT FOR RUBICON WORK PROJECTS AND AS LIAISON WITH LOCAL GOVERNMENT ORGANIZATIONS. THIS SUPPORT CAN RANGE FROM GETTING APPROVAL FRO PROJECTS FROM THE APPROPRIATE AGENCIES TO FEEDING VOLUNTEERS AND BUYING THE SUPPLIES NEEDED TO MAINTAIN THE TRAIL. WE ALSO FIGHT THE EFFORTS OF OTHERS TO CLOSE OR RESTRICT USE OF THE RUBICON TRAIL SYSTEM.OUR OFFICERS AND DIRECTORS REPRESENT A WIDE VARIETY OF RUBICON TRAIL USERS AND SUPPORTERS. THESE INCLUDE TRAIL USERS, RUBICON AREA LAND OWNERS, COUNTY REPRESENTATIVES, MANUFACTURERS AND RUBICON EVENT ORGANIZERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0525571
IRS990/NetAssetsOrFundBalancesEOYAmt0580066
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt071577
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03224
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03224
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0503739
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0562858
IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OccupancyGrp/ProgramServicesAmt02309
IRS990/OccupancyGrp/TotalAmt02309
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02204
IRS990/OfficeExpensesGrp/TotalAmt02204
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt03300
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0TRAIL EDUCATION
IRS990/OtherExpensesGrp/Desc1BOOKS SUBSCRIPTIONS REFERENCES
IRS990/OtherExpensesGrp/Desc2VOLUNTEER EXPENSES
IRS990/OtherExpensesGrp/Desc3TRAIL EXPENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt11760
IRS990/OtherExpensesGrp/ProgramServicesAmt21186
IRS990/OtherExpensesGrp/ProgramServicesAmt31142
IRS990/OtherExpensesGrp/TotalAmt014840
IRS990/OtherExpensesGrp/TotalAmt11760
IRS990/OtherExpensesGrp/TotalAmt21186
IRS990/OtherExpensesGrp/TotalAmt31142
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherLiabilitiesGrp/EOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KEN HOWER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028322
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02728
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
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IRS990/PYOtherRevenueAmt012069
IRS990/PYRevenuesLessExpensesAmt0-11488
IRS990/PYTotalExpensesAmt054607
IRS990/PYTotalRevenueAmt043119
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt054495
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt026908
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt028322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt027333
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt017117
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt032292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0131972
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
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IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt028322
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0131972
IRS990ScheduleA/TotalSupportAmt0131972
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03334
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055068
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058402
IRS990ScheduleD/LandGrp/BookValueAmt0350000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0350000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0693
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0353334
IRS990ScheduleD/TotalBookValueSecuritiesAmt064941
IRS990ScheduleD/TotalLiabilityAmt01
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt028922
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BLACK TIE AND BOOTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CANTINA ON THE CON
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt011439
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt011439
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt059443
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt034804
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06252
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt059443
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt034804
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06252
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0100499
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt071577
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0734
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0734
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt016749
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt016749
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0BLACK TIE AND BOOTS EVENT
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2b - Fundraiser Additional Information

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.72$0.01$6.71$1.51$0.61$0.91
2022Detailed filing. Detailed filing data is available for this year.$5.80$0.00$5.80$0.99$0.44$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.00$5.26$0.43$0.55$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.37$0.00$5.37$0.48$0.66$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.55$0.00$5.55$0.68$0.82$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.69$0.00$5.69$1.26$1.05$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.48$0.00$5.48$1.14$0.64$0.50
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.00$4.98$2.71$1.13$1.58
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.80$0.40$3.40$1.06$0.99$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.93$0.80$3.13$2.12$1.67$0.45
2013Detailed filing. Detailed filing data is available for this year.$3.97$1.20$2.77$1.68$1.23$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$2.28$2.30$1.58$1.30$0.27
2011Summary only. Only limited summary data is available for this year.$3.97$2.04$1.62$1.08$0.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.05$1.42$1.74
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $500k-$1M nonprofits