Civic Intelligence

Calaveras Big Trees Association

990 • Fiscal year 2015 • EIN 23-7405964

Jan 01, 2015 to Dec 31, 2015 • Filed on May 06, 2016

PO Box 1196Arnold, CA 95223

(209) 795-1196

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

39th percentile

0.02x

Higher debt load relative to revenue than 39% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

61st percentile

5.1%

Faster asset growth than 61% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

5.1%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$447,668

Up $21,842 (+5.1%) from 2014

Net Assets

Up

$443,185

Up $20,241 (+4.8%) from 2014

Liabilities

Up

$4,483

Up $1,601 (+56%) from 2014

Revenue

Up

$286,544

Up $13,841 (+5.1%) from 2014

Expenses

Down

$254,502

Down $10,166 (-3.8%) from 2014

Net Income

Up

$32,042

Up $24,007 (+299%) from 2014

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

2015

Assets$447,668
Liabilities$4,483
Net Assets$443,185

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

2015

Revenue$286,544
Expenses$254,502
Net Income$32,042
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 6, 2016
Return Version
2015v2.0
Gross Receipts
$604,737
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$230,289$243,068▲ $12,779
Inventories for Sale or Use$145,914$157,267▲ $11,353
Cash and Non-Interest-Bearing Accounts$40,598$37,590▼ $3,008
Prepaid Expenses and Deferred Charges$3,513$5,032▲ $1,519
Land, Buildings, and Equipment, Net$5,512$4,711▼ $801
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$425,826$447,668▲ $21,842
Other Assets Total-$0-
Liabilities
Other Liabilities$754$3,077▲ $2,323
Accounts Payable and Accrued Expenses$2,128$1,406▼ $722
Total Liabilities$2,882$4,483▲ $1,601
Net Assets / Fund Balance
Unrestricted Net Assets$209,779$200,117▼ $9,662
Permanently Rstr Net Assets$143,928$153,428▲ $9,500
Temporarily Rstr Net Assets$69,237$89,640▲ $20,403
Total Net Assets Fund Balance$422,944$443,185▲ $20,241
Total Liabilities and Net Assets / Fund Balance$425,826$447,668▲ $21,842

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,711$10,930$15,641
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul PrescottPresident
George LeongVice President
Joan AlldayVice President
Betty WatsonDirector
Dexter HardcastleDirector
Marcy CrawfordDirector
Sanders LamontDirector
Vida KenkDirector
Bunny FirebaughSecretary
Rod SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,846
Program Service Revenue
$13,224
Investment Income
$9,310
Other Revenue
$241,164
All Other Contributions
$750
Change in Net Assets
$32,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,949
Salaries, Compensation, and Employee Benefits$114,553
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,553--$114,553
Payments to Affiliates$69,435--$69,435
Insurance$7,617--$7,617
Advertising$6,185--$6,185
Grants to Domestic Individuals$5,000--$5,000
All Other Expenses$1,116$3,042-$4,158
Other Expenses$10,943$3,637-$3,637
Depreciation Depletion$2,446--$2,446
Fees for Services Accounting-$1,140-$1,140
Office Expenses-$1,117-$1,117
Information Technology-$1,017-$1,017
Travel$615--$615
Total Functional Expenses$235,419$19,083$0$254,502
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,841
Fundraising Direct Expenses$21,194
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Sweetness$15,593$15,593$1,198$14,395
Family Day$5,084$5,084$1,275$3,809
Total Events$20,677$20,677$14,124$6,553
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
Other Current Liabilities$3,077
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
2097951196
Address
PO BOX 1196, ARNOLD, CA 95223

Signing Officer

Name
Paul Prescott
Title
President
Signed
2016-05-06
Discuss with paid preparer
No

Organization Details

Principal Officer
Paul Prescott
Formed
1975
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
227

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 Decreases

Unrealized loss = -$11801

Form 990 Part XI, Line 9

The exempt organization accumulated $11,801 in unrealized loss from investment accounts the organization has in its name.

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IRS990/OtherExpensesGrp/Desc2ADMIN & HOSPITALITY
IRS990/OtherExpensesGrp/Desc3DUES & FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09130
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13637
IRS990/OtherExpensesGrp/ProgramServicesAmt017509
IRS990/OtherExpensesGrp/ProgramServicesAmt110943
IRS990/OtherExpensesGrp/TotalAmt017509
IRS990/OtherExpensesGrp/TotalAmt110943
IRS990/OtherExpensesGrp/TotalAmt29130
IRS990/OtherExpensesGrp/TotalAmt33637
IRS990/OtherLiabilitiesGrp/BOYAmt0754
IRS990/OtherLiabilitiesGrp/EOYAmt03077
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0RECYCLING
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0738
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt157
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0738
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt157
IRS990/OtherRevenueTotalAmt0795
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0114553
IRS990/OtherSalariesAndWagesGrp/TotalAmt0114553
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt069435
IRS990/PaymentsToAffiliatesGrp/TotalAmt069435
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0143928
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0153428
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03513
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05032
IRS990/PrincipalOfficerNm0PAUL PRESCOTT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0GROUP TOURS
IRS990/ProgramServiceRevenueGrp/Desc1INTERPRETIVE
IRS990/ProgramServiceRevenueGrp/Desc2SEMINARS & WORKSHOPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05616
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15298
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22310
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05616
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15298
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22310
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt040220
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt07132
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0154289
IRS990/PYOtherRevenueAmt0213396
IRS990/PYProgramServiceRevenueAmt011955
IRS990/PYRevenuesLessExpensesAmt08035
IRS990/PYSalariesCompEmpBnftPaidAmt0107379
IRS990/PYTotalExpensesAmt0264668
IRS990/PYTotalRevenueAmt0272703
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt032042
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt013224
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0230289
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0243068
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt00
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00.00000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false

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