Civic Intelligence

Eastern Sierra Interpretive Association

990 • Fiscal year 2023 • EIN 23-7253530

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

190 East YaneyBishop, CA 93514

(760) 872-1220

Siviq Scores

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

Liabilities / Assets

90th percentile

0.76x

Higher debt load relative to assets than 90% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.77x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

5th percentile

-78%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$92,415

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

3rd percentile

-41%

Faster asset growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

10th percentile

-37%

Faster revenue growth than 10% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$739,006

Down $508,615 (-41%) from 2022

Net Assets

Down

$175,060

Down $635,665 (-78%) from 2022

Liabilities

Up

$563,946

Up $127,050 (+29%) from 2022

Revenue

Down

$728,704

Down $422,169 (-37%) from 2022

Expenses

Up

$1,296,720

Up $113,991 (+9.6%) from 2022

Net Income

Down

-$568,016

Down $536,160 (-1683%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $624,849Liabilities 2015: $35,353Net Assets 2015: $589,4962015Assets 2016: $635,415Liabilities 2016: $46,119Net Assets 2016: $589,2962016Assets 2017: $543,815Liabilities 2017: $72,318Net Assets 2017: $471,4972017Assets 2018: $652,942Liabilities 2018: $182,759Net Assets 2018: $470,1832018Assets 2019: $741,206Liabilities 2019: $144,270Net Assets 2019: $596,9362019Assets 2020: $963,412Liabilities 2020: $459,192Net Assets 2020: $504,2202020Assets 2021: $1,264,767Liabilities 2021: $569,397Net Assets 2021: $695,3702021Assets 2022: $1,247,621Liabilities 2022: $436,896Net Assets 2022: $810,7252022Assets 2023: $739,006Liabilities 2023: $563,946Net Assets 2023: $175,0602023Assets 2024: $759,453Liabilities 2024: $392,590Net Assets 2024: $366,8632024

Highlighted filing

2023

Assets$739,006
Liabilities$563,946
Net Assets$175,060

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $611,907Expenses 2015: $815,931Net Income 2015: -$204,0242015Revenue 2016: $755,024Expenses 2016: $755,224Net Income 2016: -$2002016Revenue 2017: $669,352Expenses 2017: $787,151Net Income 2017: -$117,7992017Revenue 2018: $1,028,824Expenses 2018: $1,030,138Net Income 2018: -$1,3142018Revenue 2019: $1,154,071Expenses 2019: $1,057,993Net Income 2019: $96,0782019Revenue 2020: $596,773Expenses 2020: $672,308Net Income 2020: -$75,5352020Revenue 2021: $1,026,872Expenses 2021: $863,616Net Income 2021: $163,2562021Revenue 2022: $1,150,873Expenses 2022: $1,182,729Net Income 2022: -$31,8562022Revenue 2023: $728,704Expenses 2023: $1,296,720Net Income 2023: -$568,0162023Revenue 2024: $1,448,747Expenses 2024: $1,512,321Net Income 2024: -$63,5742024

Highlighted filing

2023

Revenue$728,704
Expenses$1,296,720
Net Income-$568,016
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$1,536,448
Mission and Program Overview

Mission

Eastern sierra interpretive association (organization) was incorporated a nonprofit organization in 1971. The mission is to assist in the educational, historical, scenic, and interpretive activities of the united states department of agriculture's national forestry service and the united states department of the interior-bureau of land management, which is achieved through the operation of quality bookstores and the development, publishing, and selling of interpretive material. Our mission is to educate and inspire people about eastern sierra public lands through high quality interpretive products, exhibits and programs. Through our interpretive work, we will create strong emotional and intellectual connections between people and the public lands of the eastern sierra, motivate people to protect and preserve this region through effective stewardship, responsible behavior and personal investment. Our values: support and work closely with our public agency partners. Collaborate with non-

To educate and inspire people about eastern sierra region, to encourage them to get to know the area better and to enable everyone to be effective stewards of their resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$513,605$513,605→ $0
Cash and Non-Interest-Bearing Accounts$434,025$134,068▼ $299,957
Accounts Receivable$146,795$83,872▼ $62,923
Prepaid Expenses and Deferred Charges$5,514$5,514→ $0
Savings and Temporary Cash Investments$147,682$1,947▼ $145,735
Total Assets$1,247,621$739,006▼ $508,615
Liabilities
Accounts Payable and Accrued Expenses$288,697$374,313▲ $85,616
Mortgage Notes Payable Secured by Investment Property$149,900$149,900→ $0
Other Liabilities$-1,701$39,733▲ $41,434
Total Liabilities$436,896$563,946▲ $127,050
Net Assets / Fund Balance
Net Assets With Donor Restrictions$94,666$94,666→ $0
Net Assets Without Donor Restrictions$716,059$80,394▼ $635,665
Total Net Assets Fund Balance$810,725$175,060▼ $635,665
Total Liabilities and Net Assets / Fund Balance$1,247,621$739,006▼ $508,615
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David GabrielExecutive DirectorFT$92,415$92,415

Board Members and Trustees

NameTitle
Don ChambersChairperson
Bernadette JohnsonVice-chair
Dr Char MillerBoard Member
Ryan HowardTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$15,812
Program Service Revenue
$273,222
Investment Income
$421
Other Revenue
$439,249
All Other Contributions
$15,812
Change in Net Assets
$-568,016

Audited Revenue Reconciliation

Revenue per Audited Statements
$728,704
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$728,704
Total Revenue per Form 990
$728,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$900,637
Other Expenses$396,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$57,860$579,562-$637,422
Other Employee Benefits$97,105$4,046-$101,151
Current Officers, Directors, Trustees, and Key Employees-$92,415-$92,415
Payroll Taxes$6,965$62,684-$69,649
Office Expenses$23,046$37,602-$60,648
Travel$35,545--$35,545
Fees for Services Accounting-$29,234-$29,234
Occupancy$21,416$2,380-$23,796
Fees for Services Other$19,625--$19,625
Insurance$19,341--$19,341
Advertising$6,278--$6,278
Fees for Services Legal-$5,330-$5,330
Conferences and Meetings-$4,660-$4,660
Other Expenses$1,884--$1,884
Total Functional Expenses$478,807$817,913$0$1,296,720

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,296,720
Total Expenses per Audited Statements$1,296,720
Total Expenses per Form 990$1,296,720
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$20,728
Sales and Payroll Taxes Payable$19,005
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

Organization's process to review form 990 no review was or will be conducted.

Form 990, Part VI, Section C, Line 18

Upon request as required by law.

Form 990, Part VI, Section C, Line 19

Upon request as required by law.

Filing and Contact Details

Filer

Filer Name
Eastern Sierra Interpretive
EIN
23-7253530
Phone
7608721220
Address
190 EAST YANEY, BISHOP, CA 93514

Signing Officer

Name
David Gabriel
Title
Executive Director
Phone
7608721220
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Gabriel
Formed
1971
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
45
Volunteers
314

Preparer

Firm
Hintonburdick Pllc
Address
63 SOUTH 300 EAST SUITE 100, ST GEORGE, UT 84770
Preparer
Morris Peacock CPA
Phone
8885661277
Raw XML Appendix390 raw XML fields

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/Desc0TO OPERATE OUTSTANDING BOOKSTORES, COOPERATE WITH PUBLIC LAND MANAGEMENT PARTNERS, TO OPERATE SUCCESSFUL VISITOR CENTERS, AND PROVIDE HIGH QUALITY INTERPRETIVE PROGRAMS, EXHIBITS AND PUBLICATIONS THROUGHOUT THE EASTERN SIERRA. THE ORGANIZATION DOES THIS TO EDUCATE AND INSPIRE PEOPLE ABOUT THIS REGION, TO ENCOURAGE THEM TO GET TO KNOW THE AREA BETTER AND TO ENABLE EVERYONE TO BE EFFECTIVE STEWARDS OF THESE RESOURCES.
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IRS990/MissionDesc0EASTERN SIERRA INTERPRETIVE ASSOCIATION (ORGANIZATION) WAS INCORPORATED A NONPROFIT ORGANIZATION IN 1971. THE MISSION IS TO ASSIST IN THE EDUCATIONAL, HISTORICAL, SCENIC, AND INTERPRETIVE ACTIVITIES OF THE UNITED STATES DEPARTMENT OF AGRICULTURE'S NATIONAL FORESTRY SERVICE AND THE UNITED STATES DEPARTMENT OF THE INTERIOR-BUREAU OF LAND MANAGEMENT, WHICH IS ACHIEVED THROUGH THE OPERATION OF QUALITY BOOKSTORES AND THE DEVELOPMENT, PUBLISHING, AND SELLING OF INTERPRETIVE MATERIAL. OUR MISSION IS TO EDUCATE AND INSPIRE PEOPLE ABOUT EASTERN SIERRA PUBLIC LANDS THROUGH HIGH QUALITY INTERPRETIVE PRODUCTS, EXHIBITS AND PROGRAMS. THROUGH OUR INTERPRETIVE WORK, WE WILL CREATE STRONG EMOTIONAL AND INTELLECTUAL CONNECTIONS BETWEEN PEOPLE AND THE PUBLIC LANDS OF THE EASTERN SIERRA, MOTIVATE PEOPLE TO PROTECT AND PRESERVE THIS REGION THROUGH EFFECTIVE STEWARDSHIP, RESPONSIBLE BEHAVIOR AND PERSONAL INVESTMENT. OUR VALUES: SUPPORT AND WORK CLOSELY WITH OUR PUBLIC AGENCY PARTNERS. COLLABORATE WITH NON-
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST AS REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST AS REQUIRED BY LAW.
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HINTONBURDICK PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt063 SOUTH 300 EAST SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST GEORGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084770
ReturnHeader/PreparerPersonGrp/PhoneNum08885661277
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MORRIS PEACOCK CPA
ReturnHeader/ReturnTs02024-11-15T12:51:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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