Civic Intelligence

Calaveras Big Trees Association

990 • Fiscal year 2014 • EIN 23-7405964

Jan 01, 2014 to Dec 31, 2014 • Filed on May 08, 2015

PO Box 1196Arnold, CA 95223

(209) 795-3840

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

50th percentile

2.9%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

54th percentile

3.6%

Faster asset growth than 54% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$425,826

Up $14,648 (+3.6%) from 2013

Net Assets

Up

$422,944

Up $16,486 (+4.1%) from 2013

Liabilities

Down

$2,882

Down $1,838 (-39%) from 2013

Revenue

Up

$272,703

Up $66,301 (+32%) from 2013

Expenses

Up

$264,668

Up $64,804 (+32%) from 2013

Net Income

Up

$8,035

Up $1,497 (+23%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $411,178Liabilities 2013: $4,720Net Assets 2013: $406,4582013Assets 2014: $425,826Liabilities 2014: $2,882Net Assets 2014: $422,9442014Assets 2015: $447,668Liabilities 2015: $4,483Net Assets 2015: $443,1852015Assets 2016: $487,185Liabilities 2016: $5,115Net Assets 2016: $482,0702016Assets 2017: $607,965Liabilities 2017: $20,290Net Assets 2017: $587,6752017Assets 2018: $591,785Liabilities 2018: $21,982Net Assets 2018: $569,8032018Assets 2019: $697,114Liabilities 2019: $16,917Net Assets 2019: $680,1972019Assets 2020: $794,593Liabilities 2020: $13,632Net Assets 2020: $780,9612020Assets 2021: $895,091Liabilities 2021: $72,278Net Assets 2021: $822,8132021Assets 2022: $883,984Liabilities 2022: $41,398Net Assets 2022: $842,5862022Assets 2023: $813,960Liabilities 2023: $34,437Net Assets 2023: $779,5232023

Highlighted filing

2014

Assets$425,826
Liabilities$2,882
Net Assets$422,944

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $206,402Expenses 2013: $199,864Net Income 2013: $6,5382013Revenue 2014: $272,703Expenses 2014: $264,668Net Income 2014: $8,0352014Revenue 2015: $286,544Expenses 2015: $254,502Net Income 2015: $32,0422015Revenue 2016: $356,791Expenses 2016: $329,138Net Income 2016: $27,6532016Revenue 2017: $441,576Expenses 2017: $353,737Net Income 2017: $87,8392017Revenue 2018: $439,651Expenses 2018: $424,185Net Income 2018: $15,4662018Revenue 2019: $505,393Expenses 2019: $435,552Net Income 2019: $69,8412019Revenue 2020: $432,693Expenses 2020: $361,663Net Income 2020: $71,0302020Revenue 2021: $282,855Expenses 2021: $265,859Net Income 2021: $16,9962021Revenue 2022: $655,932Expenses 2022: $575,060Net Income 2022: $80,8722022Revenue 2023: $543,634Expenses 2023: $621,801Net Income 2023: -$78,1672023

Highlighted filing

2014

Revenue$272,703
Expenses$264,668
Net Income$8,035
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 8, 2015
Return Version
2014v5.0
Gross Receipts
$549,814
Mission and Program Overview

Mission

To promote the education and interpretive activities fo the calaveras big trees state park.

Promote the education and interpretive activitites of the calaveras big trees park.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$275,269$230,289▼ $44,980
Inventories for Sale or Use$111,575$145,914▲ $34,339
Cash and Non-Interest-Bearing Accounts$18,373$40,596▲ $22,223
Land, Buildings, and Equipment, Net$958$5,514▲ $4,556
Prepaid Expenses and Deferred Charges$5,003$3,513▼ $1,490
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$411,178$425,826▲ $14,648
Other Assets Total-$0-
Liabilities
Other Liabilities$4,720$2,882▼ $1,838
Total Liabilities$4,720$2,882▼ $1,838
Net Assets / Fund Balance
Unrestricted Net Assets$212,865$209,779▼ $3,086
Permanently Rstr Net Assets$127,923$143,928▲ $16,005
Temporarily Rstr Net Assets$65,670$69,237▲ $3,567
Total Net Assets Fund Balance$406,458$422,944▲ $16,486
Total Liabilities and Net Assets / Fund Balance$411,178$425,826▲ $14,648

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,514$8,484$13,998
Compensation and Service Providers

Board Members and Trustees

NameTitle
Vida KenkPresident
George LeongVice President
Paul PrescottVice President
Betty WatsonDirector
Joan AlldayDirector
Marcy CrawfordDirector
Rod SmithDirector
Bunny FirebaughSecretary
Bruce TallaksonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,220
Program Service Revenue
$11,955
Investment Income
$7,132
Other Revenue
$213,396
All Other Contributions
$5,380
Change in Net Assets
$8,035
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,289
Salaries, Compensation, and Employee Benefits$107,379
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,379--$107,379
Payments to Affiliates$58,080--$58,080
Occupancy$16,391--$16,391
Office Expenses-$12,454-$12,454
Advertising$11,759--$11,759
Insurance$9,075--$9,075
All Other Expenses$4,715$997-$5,712
Grants to Domestic Individuals$3,000--$3,000
Other Expenses$2,811$9,052-$2,811
Depreciation Depletion$1,491--$1,491
Travel$1,361--$1,361
Fees for Services Accounting-$1,145-$1,145
Conferences and Meetings$300--$300
Total Functional Expenses$241,020$23,648$0$264,668
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,973
Fundraising Direct Expenses$15,643
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Sweetness$10,925$10,925$4,831$6,094
Calamity Dinner Theatre$5,212$5,212$1,622$3,590
Total Events$16,137$16,137$6,453$9,684
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
Payroll Liabilities$1,970
Credit Cards Payable$912
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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, Line 11B: Form 990 Review Process

The organization does not provide a copy of its form 990 to the governing body before the filing.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Employees are compensated at a certain dollar amount per hour that is agreed upon by the board of directors. Employees receive pay increases based upon their annual performance reviews. Increases are agreed upon by the board of directors.

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

The organization only allows the public to view the governing documents, conflict of interest policy, and financial statements by request.

Filing and Contact Details

Filer

Filer Name
Calaveras Big Trees Association
EIN
23-7405964
Phone
2097953840
Address
PO BOX 1196, ARNOLD, CA 95223

Signing Officer

Name
Vida Kenk
Title
President
Signed
2015-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vida Kenk
Formed
1975
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
141

Preparer

Firm
Tribble & Ayala CPAs Inc
Address
571 Stanislaus A PO Box 400, Angels Camp, CA 95222
Preparer
Daniel J Ayala CPA
Phone
2097364631
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

UNREALIZED GAIN = $8451

Form 990 Part XI, Line 9

The exempt organization accumulated $8,451 in unrealized gain from investment accounts the organization has in its name.

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