Civic Intelligence

Mountain Parks Foundation of Santa Cruz

EIN 23-7275572 • 501(c)3 • Felton, CA

Profile

Provide resources to enrich visitors' experiences by expanding their knowledge and appreciation of the natural and cultural heritage of Henry Cowell Redwoods and Big Basin Redwoods State Parks.

525 N Big Trees Park RdFelton, CA 95018

www.mountainparks.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

78th percentile

$132,812

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

66th percentile

9.9%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

12th percentile

-27%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$1,965,561

Up $455,364 (+30%) from 2023

Liabilities

Up

$50,675

Up $7,127 (+16%) from 2023

Net Assets

Up

$1,914,886

Up $448,237 (+31%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin80th percentile

Revenue

Up

$1,245,393

Up $488,573 (+65%) from 2023

Expenses

Up

$654,004

Up $131,792 (+25%) from 2023

Net Income

Up

$591,389

Up $356,781 (+152%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2020: $540,540Liabilities 2020: $233,835Net Assets 2020: $306,7052020Assets 2021: $1,185,370Liabilities 2021: $669,870Net Assets 2021: $515,5002021Assets 2022: $1,286,282Liabilities 2022: $584,357Net Assets 2022: $701,9252022Assets 2023: $1,510,197Liabilities 2023: $43,548Net Assets 2023: $1,466,6492023Assets 2024: $1,965,561Liabilities 2024: $50,675Net Assets 2024: $1,914,8862024

Highlighted filing

2024

Assets$1,965,561
Liabilities$50,675
Net Assets$1,914,886
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2020: $328,147Expenses 2020: $253,453Net Income 2020: $74,6942020Revenue 2021: $586,467Expenses 2021: $381,369Net Income 2021: $205,0982021Revenue 2022: $651,204Expenses 2022: $461,029Net Income 2022: $190,1752022Revenue 2023: $756,820Expenses 2023: $522,212Net Income 2023: $234,6082023Revenue 2024: $1,245,393Expenses 2024: $654,004Net Income 2024: $591,3892024

Highlighted filing

2024

Revenue$1,245,393
Expenses$654,004
Net Income$591,389
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,965,561
Liabilities
$50,675
Net assets
$1,914,886
Revenue
$1,245,393
Expenses
$654,004
Net income
$591,389
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.97$0.05$1.91$1.25$0.65$0.59
2023Detailed filing. Detailed filing data is available for this year.$1.51$0.04$1.47$0.76$0.52$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.29$0.58$0.70$0.65$0.46$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.67$0.52$0.59$0.38$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.54$0.23$0.31$0.33$0.25$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 4, 2025
Return Version
2024v5.0
Gross Receipts
$1,756,235
Mission and Program Overview

Mission

Provide resources to enrich visitors' experiences by expanding their knowledge and appreciation of the natural and cultural heritage of Henry Cowell Redwoods and Big Basin Redwoods State Parks.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,123,491$1,663,549▲ $540,058
Cash and Non-Interest-Bearing Accounts$294,112$212,381▼ $81,731
Inventories for Sale or Use$66,838$72,077▲ $5,239
Prepaid Expenses and Deferred Charges$17,912$9,617▼ $8,295
Land, Buildings, and Equipment, Net$7,844$7,937▲ $93
Total Assets$1,510,197$1,965,561▲ $455,364
Liabilities
Accounts Payable and Accrued Expenses$43,548$50,675▲ $7,127
Other Liabilities$0--
Total Liabilities$43,548$50,675▲ $7,127
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,466,649$1,914,886▲ $448,237
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,466,649$1,914,886▲ $448,237
Total Liabilities and Net Assets / Fund Balance$1,510,197$1,965,561▲ $455,364

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,937$17,956$25,893
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brenda HolmesExecutive DirectorFT$127,015$127,015

Board Members and Trustees

NameTitle
Jeremy DutertePresident
Larry TierneyVice President
Alden JohansonDirector
Betsy BehanDirector
Jim AndersonDirector
Judy AndersonDirector
Julie NortonDirector
Robin MusitelliSecretary
Eric KennedyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$434,389
Program Service Revenue
$0
Investment Income
$27,418
Other Revenue
$783,586
All Other Contributions
$434,389
Change in Net Assets
$591,389

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table100$69,000best estimate
Total Noncash Contributions100$69,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$399,379
Salaries, Compensation, and Employee Benefits$254,625
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$117,430$13,048-$130,478
Other Salaries and Wages$64,880$7,209-$72,089
Other Expenses$0$71,121-$71,121
Other Employee Benefits$32,359$3,595-$35,954
Advertising$31,409$3,490-$34,899
Office Expenses$27,724$3,282-$31,006
Fees for Services Accounting$18,045$2,005-$20,050
Payroll Taxes$15,086$1,018-$16,104
Information Technology$9,980$990-$10,970
Insurance$7,705$406-$8,111
Occupancy$6,831$230-$7,061
Depreciation Depletion$4,339$269-$4,608
Travel$667$111-$778
Total Functional Expenses$528,563$125,441$0$654,004
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$53,829
Fundraising Direct Expenses$23,860
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lobster Feed$53,829$53,829$3,180$50,649
Total Events$53,829$53,829$23,860$29,969
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
Backup withholding compliance
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
Yes
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

“The process includes a presentation at a monthly Board Meeting, and individual reviews for those Board members who were absent from the Board Meeting.”

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

“The Board reviews the Conflict-of-Interest policy annually and each member signs a written statement of understanding and compliance with the policy.”

Form 990, Part VI, Section B, Line 15

“The process for determining compensation for the Executive Director includes a review by the Executive Committee, annual salary proposal by the Board President, and approval by the Board (Board approval is documented in the minutes of the Board Meeting.)”

Form 990, Part VI, Section C, Line 19

“Upon written request provided to the office of Mountain Parks Foundation of Santa Cruz.”

Filing and Contact Details

Filer

Filer Name
Mountain Parks Foundation of Santa Cruz
EIN
23-7275572
Phone
8313353174
Address
525 N Big Trees Park Rd, Felton, CA 95018
Doing Business As
Mountain Parks Foundation

Signing Officer

Name
Brenda Holmes
Title
Executive Director
Phone
8313353174
Signed
2025-03-04

Organization Details

Principal Officer
Brenda Holmes
Formed
1973
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
100
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Other Changes include: (1.) $529 for Undeposited Funds--These funds were, in error, not physically deposited into Liberty Bank for the 12-31-24 balance. (2.) In addition, there is $2 in rounding error.”

Financial Statement Notes

Schedule D, Part VI, Line 1D

“Equipment Furniture and Fixtures includes all equipment for both the Concession and offices, net of write-offs.”

Raw XML AppendixShowing 400 of 532 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/OccupancyGrp/ManagementAndGeneralAmt0230
IRS990/OccupancyGrp/ProgramServicesAmt06831
IRS990/OccupancyGrp/TotalAmt07061
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03282
IRS990/OfficeExpensesGrp/ProgramServicesAmt027724
IRS990/OfficeExpensesGrp/TotalAmt031006
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-527
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03595
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt032359
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035954
IRS990/OtherExpensesGrp/Desc0Bank Charges/Fees
IRS990/OtherExpensesGrp/Desc1Contract Labor
IRS990/OtherExpensesGrp/Desc2Facility Rent
IRS990/OtherExpensesGrp/Desc3Funds Transfer and other expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0153
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt210666
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt371121
IRS990/OtherExpensesGrp/ProgramServicesAmt033469
IRS990/OtherExpensesGrp/ProgramServicesAmt162659
IRS990/OtherExpensesGrp/ProgramServicesAmt295980
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt033622
IRS990/OtherExpensesGrp/TotalAmt170507
IRS990/OtherExpensesGrp/TotalAmt2106646
IRS990/OtherExpensesGrp/TotalAmt371121
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Net Unrealized Gains/Losses on Investments
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt090704
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt090704
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt090704
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07209
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt064880
IRS990/OtherSalariesAndWagesGrp/TotalAmt072089
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01018
IRS990/PayrollTaxesGrp/ProgramServicesAmt015086
IRS990/PayrollTaxesGrp/TotalAmt016104
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017912
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09617
IRS990/PrincipalOfficerNm0Brenda Holmes
IRS990/PriorPeriodAdjustmentsAmt023079
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0We provide nature-based programs in Henry Cowell, Fall Creek and Big Basin Redwood State Parks that allow participants to experience health and wellness benefits connected with Nature. This program is a partnership between Mountain Parks Foundation, California State Parks, Stanford University, California State Parks Foundation and Santa Cruz County Parks Rx.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012473
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt08191
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0217748
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt039982
IRS990/PYOtherExpensesAmt0318218
IRS990/PYOtherRevenueAmt0499090
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0234608
IRS990/PYSalariesCompEmpBnftPaidAmt0203994
IRS990/PYTotalExpensesAmt0522212
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0756820
IRS990/ReconcilationRevenueExpnssAmt0591389
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt0650
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0654072
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01123491
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01663549
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0482218
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0217748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt072926
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0188000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0199771
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01160663
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt027418
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09873
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0205
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01149245
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0862827
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0771211
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0657907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0232606
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt027418
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0205
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt037610
IRS990ScheduleA/InvestmentIncomeCYPct00.00772
IRS990ScheduleA/InvestmentIncomePYPct00.00263
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99228
IRS990ScheduleA/PublicSupportPY509Pct00.99737
IRS990ScheduleA/PublicSupportTotal509Amt04834459
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01631463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01080575
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0844137
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0845907
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0432377
IRS990ScheduleA/Total509Grp/TotalAmt04834459
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01658881
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01090448
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0844251
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0846112
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0432377
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04872069
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/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07937
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017956
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025893
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00

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