Civic Intelligence

Regional Parks Foundation

990 • Fiscal year 2018 • EIN 23-7011877

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 09, 2019

PO Box 21074 Crestmont StationOakland, CA 94620

(510) 544-2003

Siviq Scores

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

Liabilities / Assets

19th percentile

0.01x

Higher debt load relative to assets than 19% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

17th percentile

0.03x

Higher debt load relative to revenue than 17% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

86th percentile

37%

Higher net margin than 86% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$291,058

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

74th percentile

10%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

21st percentile

-8.9%

Faster revenue growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$6,968,218

Up $658,651 (+10%) from 2017

Net Assets

Up

$6,877,827

Up $592,473 (+9.4%) from 2017

Liabilities

Up

$90,391

Up $66,178 (+273%) from 2017

Revenue

Down

$3,164,327

Down $310,715 (-8.9%) from 2017

Expenses

Up

$1,982,460

Up $332,936 (+20%) from 2017

Net Income

Down

$1,181,867

Down $643,651 (-35%) from 2017

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2012: $2,896,772Liabilities 2012: $121,424Net Assets 2012: $2,775,3482012Assets 2013: $3,612,609Liabilities 2013: $539,371Net Assets 2013: $3,073,2382013Assets 2014: $3,331,575Liabilities 2014: $136,440Net Assets 2014: $3,195,1352014Assets 2015: $3,592,497Liabilities 2015: $135,768Net Assets 2015: $3,456,7292015Assets 2016: $4,168,357Liabilities 2016: $109,017Net Assets 2016: $4,059,3402016Assets 2017: $6,309,567Liabilities 2017: $24,213Net Assets 2017: $6,285,3542017Assets 2018: $6,968,218Liabilities 2018: $90,391Net Assets 2018: $6,877,8272018Assets 2019: $9,859,348Liabilities 2019: $56,077Net Assets 2019: $9,803,2712019Assets 2020: $13,248,783Liabilities 2020: $735,301Net Assets 2020: $12,513,4822020Assets 2021: $19,291,052Liabilities 2021: $725,287Net Assets 2021: $18,565,7652021Assets 2022: $18,180,561Liabilities 2022: $321,747Net Assets 2022: $17,858,8142022Assets 2023: $21,836,691Liabilities 2023: $344,694Net Assets 2023: $21,491,9972023Assets 2024: $23,684,267Liabilities 2024: $449,104Net Assets 2024: $23,235,1632024

Highlighted filing

2018

Assets$6,968,218
Liabilities$90,391
Net Assets$6,877,827

Operations Trend

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

$20M$15M$10M$5.0M$0Expenses 2012: $1,415,8092012Revenue 2013: $1,891,845Expenses 2013: $1,771,542Net Income 2013: $120,3032013Revenue 2014: $16,265,606Expenses 2014: $16,047,122Net Income 2014: $218,4842014Revenue 2015: $1,880,318Expenses 2015: $1,470,510Net Income 2015: $409,8082015Revenue 2016: $6,112,847Expenses 2016: $5,513,974Net Income 2016: $598,8732016Revenue 2017: $3,475,042Expenses 2017: $1,649,524Net Income 2017: $1,825,5182017Revenue 2018: $3,164,327Expenses 2018: $1,982,460Net Income 2018: $1,181,8672018Revenue 2019: $4,721,881Expenses 2019: $2,382,233Net Income 2019: $2,339,6482019Revenue 2020: $5,127,959Expenses 2020: $3,404,620Net Income 2020: $1,723,3392020Revenue 2021: $7,078,188Expenses 2021: $1,964,833Net Income 2021: $5,113,3552021Revenue 2022: $3,282,359Expenses 2022: $1,632,906Net Income 2022: $1,649,4532022Revenue 2023: $2,878,189Expenses 2023: $1,719,335Net Income 2023: $1,158,8542023Revenue 2024: $4,023,806Expenses 2024: $3,597,400Net Income 2024: $426,4062024

Highlighted filing

2018

Revenue$3,164,327
Expenses$1,982,460
Net Income$1,181,867
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 9, 2019
Return Version
2018v3.1
Gross Receipts
$4,161,117
Mission and Program Overview

Mission

The foundation's mission is to provide broader public access to the park district's 73 regional parks, 1,250 miles of trails, and 40 miles of shoreline that make up more than 120,000 acres throughout alameda and contra costa counties. Over the years, the foundation's commitment has remained steadfast in its pursuit to increase visitation and engagement for those underserved, at-risk, disabled, and low-income populations wishing to partake in the multitude of offerings within the regional parks landscape and service delivery - an initiative fittingly called, "access for all."in addition to fundraising on behalf of the regional parks' programs, services, and resource protection projects, the foundation also holds and invests funds for future use by the park district. Through a variety of broad-based initiatives, the foundation is able to meet its ongoing mission through special capital projects, membership, environmental conservation, legacy, and campership programs. Each of these specia

The regional parks foundation encourages private contributions in support of the east bay regional park district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,972,696$4,415,431▲ $442,735
Cash and Non-Interest-Bearing Accounts$766,430$2,066,357▲ $1,299,927
Savings and Temporary Cash Investments$311,044$382,357▲ $71,313
Prepaid Expenses and Deferred Charges$84,511$87,460▲ $2,949
Land, Buildings, and Equipment, Net$19,886$11,253▼ $8,633
Pledges and Grants Receivable$1,155,000$5,360▼ $1,149,640
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,309,567$6,968,218▲ $658,651
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$24,213$90,391▲ $66,178
Total Liabilities$24,213$90,391▲ $66,178
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,327,543$4,659,061▲ $331,518
Unrestricted Net Assets$1,631,282$1,892,237▲ $260,955
Permanently Rstr Net Assets$326,529$326,529→ $0
Total Net Assets Fund Balance$6,285,354$6,877,827▲ $592,473
Total Liabilities and Net Assets / Fund Balance$6,309,567$6,968,218▲ $658,651

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,253$69,087$80,340

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$326,529---$326,529
2017$326,529---$326,529
2016$326,279$250--$326,529
2015$326,179$100--$326,279
2014$325,689$490--$326,179
Compensation and Service Providers

Board Members and Trustees

NameTitle
John DilsaverPresident
Jess BrownVice President
Juliana SchirmerDevelopment Director
Audree Jones-taylorDirector
Geoffry ZimmermanDirector
Jack UhaldeDirector
John MartinDirector
Keith WhiteDirector
Les HausrathDirector
Lisa BaldingerDirector
Nathan FalkDirector
Patricia DeutscheDirector
Renee KempDirector
Thomas MeierDirector
Ayn WieskampExecutive Director
Carol JohnsonExecutive Director
Peter LiuSecretary
Helane MorrisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,710,554
Program Service Revenue
$0
Investment Income
$400,724
Other Revenue
$53,049
All Other Contributions
$1,723,727
Change in Net Assets
$1,181,867

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,164,327
Revenue Not Reported on Form 990
$295,236
Total Revenue per Audited Statements
$3,459,563
Total Revenue per Form 990
$3,164,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,400,733
Other Expenses$581,727
Total Fundraising Expense$246,046
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,400,733--$1,400,733
Fees for Services Other-$107,509$85,875$193,384
Advertising-$93,134-$93,134
Conferences and Meetings-$22,021-$22,021
All Other Expenses-$17,105-$17,105
Other Expenses-$9,484$160,171$9,484
Depreciation Depletion-$8,633-$8,633
Travel-$4,174-$4,174
Office Expenses-$3,803-$3,803
Insurance-$1,225-$1,225
Total Functional Expenses$1,400,733$335,681$246,046$1,982,460

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,867,090
Expenses per Audited Statements$1,982,460
Total Expenses per Form 990$1,982,460
Expenses Not Reported on Form 990$884,630
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
East Bay Regional Park DistriOakland, CA-To Support the Programs, Services,$890,209
East Bay Regional Park DistriOakland, CA-To Provide Camp Scholarships$239,244
Ymca Camp ArroyoLivermore, CA-To Provide Camp Scholarships$121,280
East Bay Regional Park DistriOakland, CA-To Advocate Regional Park Fndn$100,000
Committee for Clean WaterSacramento, CA-To Advocate Regional Park Fndn$50,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The executive director or staff reviews the form 990 for accuracy and completeness. The return is presented to the board of directors for review, discussion and approval. Any identified issues are resolved at this time and the form 990 is finalized. The executive director signs and files the return on behalf of the board of directors.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Officers, directors and key employees sign a form each year acknowledging they are aware of our conflict of interest policy and are required to inform the organization if a situation arises in which they have a conflict.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Prior year information returns (form 990) are available for public inspection on the guidestar website located at www.guidestar.org as well as at www.regionalparksfoundation.org. The organization's governing documents, policies, financial statements and information returns are available upon request.

Form 990, Part VI, Line 15

The east bay regional park district contributed (in-kind) staffing valued at $884,630 for the year ended december 31, 2018, which is included in the reconciliation of revenue and expenses (parts xii & xiii) on schedule d and schedule r. The organization does not intend to employ individuals directly.

Filing and Contact Details

Filer

Filer Name
Regional Parks Foundation
EIN
23-7011877
Phone
5105442003
Address
PO BOX 21074 CRESTMONT STATION, OAKLAND, CA 94620

Signing Officer

Name
Carol Johnson
Title
Executive Director
Signed
2019-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Johnson
Formed
1969
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
6

Preparer

Firm
Maze & Associates
Address
3478 BUSKIRK AVE STE 215, PLEASANT HILL, CA 94523-4346
Preparer
Peter Medina
Phone
9259300902
Supplemental Narrative

Additional Explanations

Sch R, Part V, Line 2, Items (2) & (3)

Contributed (in-kind) services, supplies and property are recorded at estimated fair value at the time of donation. Fair value is determined by appraisals or estimates made by the foundation. During 2018 the foundation received contributed services, supplies, and property from the east bay regional parks district with an estimated fair value of $884,630.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The regional parks foundation endowment funds are to support the foundation's campership youth scholarship, environmental restoration programs and the botanic garden.

Part X : FIN48 Footnote

Generally accepted accounting principles require the recognition, measurement, classification & disclosure in the financial statements of uncertain tax positions taken or expected to be taken in the organization's tax return. Management has determined that the foundation does not have any uncertain tax positions & associated unrecognized benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the foundation's tax returns will not be challenged by the taxing authorities & that the foundation will not be subject to additional tax, penalties & interest as a result of such challenge. Generally, the foundation's tax returns remain open for federal income tax examination for three years from the date of filing.

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IRS990/Desc0EACH YEAR, THE REGIONAL PARKS FOUNDATION IS POISED TO GENERATE SUPPORT FOR THE FOLLOWING ONGOING PROGRAM INITIATIVES: YOUTH DEVELOPMENT (CAMPERSHIP) PROGRAM - TO PROVIDE CAMPING SCHOLARSHIPS FOR YOUTH FROM LOW-INCOME FAMILIES RESIDING WITHIN ALAMEDA AND CONTRA COSTA COUNTIES. THESE SCHOLARSHIPS, ALSO KNOWN AS "CAMPERSHIPS," OFFER A ONE-OF-KIND EXPERIENCE IN THE REGIONAL PARKS TO AT-RISK AND DISABLED YOUTH WHO OTHERWISE WOULD NOT BE ABLE TO ATTEND CAMP DURING THE SUMMER OR PARTICIPATE IN OUTDOOR ENVIRONMENTAL EDUCATION DURING THE ACADEMIC SCHOOL YEAR. THE GOAL OF THE OVERALL CAMPERSHIP PROGRAM IS TO PROVIDE AN EQUAL OPPORTUNITY FOR OUR EAST BAY RESIDENTS TO PARTICIPATE IN PARK DISTRICT PROGRAMS AND ACTIVITIES SO THAT NO ONE IS TURNED AWAY DUE TO LIMITED FINANCIAL RESOURCES.ENVIRONMENTAL RESTORATION AND HABITAT ENHANCEMENT PROGRAM - TO PROVIDE FOR HEALTHY, THRIVING WILDLIFE POPULATIONS IN THE PARKLANDS. THE SAN FRANCISCO BAY AREA IS THE 4TH-LARGEST METROPOLITAN AREA IN THE NATION. THE POPULATION INCREASE OVER THE LAST TWO CENTURIES HAS DRAMATICALLY CHANGED THE FACE OF THE LAND, PLACING MANY WILDLIFE SPECIES AND THEIR HABITATS IN JEOPARDY. THE FOUNDATION SUPPORTS PARK DISTRICT PROJECTS THAT MANAGE AND PRESERVE THE HEALTHY BALANCE OF ALL NATIVE WILDLIFE. MEMBERSHIP PROGRAM - THE FOUNDATION OPERATES THE ANNUAL MEMBERSHIP PROGRAM FOR THE EAST BAY REGIONAL PARK DISTRICT. INDIVIDUALS AND FAMILIES CAN ENJOY THE MANY BENEFITS OF MEMBERSHIP, INCLUDING FREE DAY-USE PARKING, SWIMMING, DISCOUNTED CAMPING, A DOG PASS, AND "SPECIAL" MEMBERS-ONLY EVENTS. PRESENTLY, THERE ARE OVER 9,400 MEMBERS AND GROWING, ASSISTING THE FOUNDATION TO RAISE ADDITIONAL UNRESTRICTED SUPPORT THAT CAN BE DIRECTED TO WHERE THE NEED IS GREATEST.
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IRS990/MissionDesc0THE FOUNDATION'S MISSION IS TO PROVIDE BROADER PUBLIC ACCESS TO THE PARK DISTRICT'S 73 REGIONAL PARKS, 1,250 MILES OF TRAILS, AND 40 MILES OF SHORELINE THAT MAKE UP MORE THAN 120,000 ACRES THROUGHOUT ALAMEDA AND CONTRA COSTA COUNTIES. OVER THE YEARS, THE FOUNDATION'S COMMITMENT HAS REMAINED STEADFAST IN ITS PURSUIT TO INCREASE VISITATION AND ENGAGEMENT FOR THOSE UNDERSERVED, AT-RISK, DISABLED, AND LOW-INCOME POPULATIONS WISHING TO PARTAKE IN THE MULTITUDE OF OFFERINGS WITHIN THE REGIONAL PARKS LANDSCAPE AND SERVICE DELIVERY - AN INITIATIVE FITTINGLY CALLED, "ACCESS FOR ALL."IN ADDITION TO FUNDRAISING ON BEHALF OF THE REGIONAL PARKS' PROGRAMS, SERVICES, AND RESOURCE PROTECTION PROJECTS, THE FOUNDATION ALSO HOLDS AND INVESTS FUNDS FOR FUTURE USE BY THE PARK DISTRICT. THROUGH A VARIETY OF BROAD-BASED INITIATIVES, THE FOUNDATION IS ABLE TO MEET ITS ONGOING MISSION THROUGH SPECIAL CAPITAL PROJECTS, MEMBERSHIP, ENVIRONMENTAL CONSERVATION, LEGACY, AND CAMPERSHIP PROGRAMS. EACH OF THESE SPECIA
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