Civic Intelligence

Calaveras Big Trees Association

990 • Fiscal year 2018 • EIN 23-7405964

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 15, 2019

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

52nd percentile

0.04x

Higher debt load relative to assets than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.05x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

50th percentile

3.5%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

35th percentile

-2.7%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

39th percentile

-0.4%

Faster revenue growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$591,785

Down $16,180 (-2.7%) from 2017

Net Assets

Down

$569,803

Down $17,872 (-3.0%) from 2017

Liabilities

Up

$21,982

Up $1,692 (+8.3%) from 2017

Revenue

Down

$439,651

Down $1,925 (-0.4%) from 2017

Expenses

Up

$424,185

Up $70,448 (+20%) from 2017

Net Income

Down

$15,466

Down $72,373 (-82%) from 2017

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

2018

Assets$591,785
Liabilities$21,982
Net Assets$569,803

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

2018

Revenue$439,651
Expenses$424,185
Net Income$15,466
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 15, 2019
Return Version
2018v3.1
Gross Receipts
$962,558
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$587,675$569,803▼ $17,872
Investments in Publicly Traded Securities$338,588$317,720▼ $20,868
Inventories for Sale or Use$157,155$162,927▲ $5,772
Cash and Non-Interest-Bearing Accounts$105,023$100,441▼ $4,582
Land, Buildings, and Equipment, Net$6,435$6,451▲ $16
Prepaid Expenses and Deferred Charges$764$4,001▲ $3,237
Accounts Receivable-$245-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$607,965$591,785▼ $16,180
Liabilities
Accounts Payable and Accrued Expenses$8,254$11,346▲ $3,092
Other Liabilities$12,036$10,636▼ $1,400
Total Liabilities$20,290$21,982▲ $1,692
Net Assets / Fund Balance
Total Net Assets Fund Balance$587,675$569,803▼ $17,872
Total Liabilities and Net Assets / Fund Balance$607,965$591,785▼ $16,180

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,451$12,866$19,317
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rod SmithPresident
Paul PrescottVice-president
Sanders LamontVice-president
Betty ChaseDirector
Betty WatsonDirector
Lauren ScottDirector
Joan AlldaySecretary
Nancy GardnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$67,523
Program Service Revenue
$4,918
Investment Income
$20,063
Other Revenue
$347,147
All Other Contributions
$52,761
Change in Net Assets
$15,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,936
Other Expenses$153,649
Grants and Similar Amounts Paid$88,600
Total Fundraising Expense$47,813
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,410$46,448$36,150$169,008
Grants to Domestic Orgs$80,000--$80,000
Fees for Services Other$27,288--$27,288
Payroll Taxes$6,610$3,553$2,765$12,928
Insurance$6,531$4,307-$10,838
Information Technology$4,182$4,715$745$9,642
Other Expenses$2,905$2,311$3,657$8,873
Grants to Domestic Individuals$8,600--$8,600
Conferences and Meetings$2,973$4,509$60$7,542
Office Expenses$815$4,190$933$5,938
All Other Expenses$4,513$175-$4,688
Depreciation Depletion$1,585$1,406-$2,991
Payments to Affiliates$1,960--$1,960
Advertising-$41$1,327$1,368
Fees for Services Accounting-$1,230-$1,230
Total Functional Expenses$297,682$78,690$47,813$424,185
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,166
Fundraising Direct Expenses$5,292
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Murder Mystery$9,917$9,917$2,593$7,324
Summer Sweetness$5,588$5,588$1,739$3,849
Total Events$17,825$17,825$5,292$12,533
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Salaries Payable$7,973
Pto Payable$2,643
Gift Certificates$20
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Section A, Line 6

The organization has an elected board of directors.

Form 990, Part VI, Section A, Line 7A

The organization has a board of directors that govern the organization and elect other board members. The organization's membership elects the board of dirctors at the annual meeting.

Form 990, Part VI, Section B, Line 11B

The organization does not provide a copy of its form 990 to the governing body before filing. The 990 is reviewed by the president and treasurer.

Form 990, Part VI, Section B, Line 15B

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 also agreed upon by the board of directors.

Form 990, Part VI, Section C, Line 19

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
Rod Smith
Title
President
Phone
2097950892
Signed
2019-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rod Smith
Formed
1975
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
240

Preparer

Firm
Deborah a Morris CPA Mst
Address
PO BOX 29, ARNOLD, CA 95223-0029
Phone
2098903178
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IRS990/PYProgramServiceRevenueAmt024152
IRS990/PYRevenuesLessExpensesAmt087839
IRS990/PYSalariesCompEmpBnftPaidAmt0187744
IRS990/PYTotalExpensesAmt0353737
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0441576
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt015466
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt072441
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0587675
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0569803
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt0439651
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt0441576
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/CurrentYearAmt02991
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt02094
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/CurrentYearAmt09793
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/CurrentYearAmt0429858
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt0441576
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/CurrentYearAmt0339234
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt0350455
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/CurrentYearAmt097426
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt089027
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt089027
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt075673
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt075673
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt075673
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt013124
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt075673
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt075673
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt081960
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt081960
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt037597
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt052347
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt015958
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt044965
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt0119557
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt081960
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt037597
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt0113270
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt075673
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00.000000000000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt081960
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt081960
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0A LIASON FROM THE SUPPORTED ORGANIZATION MEETS WITH THE BOARD PRESIDENT REGULARLY AND ATTENDS BOARD MEETINGS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A: SECTION D, QUESTION 2
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt0430886
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt0380671
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt0102732
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt083566
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt0328154
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt0297105
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt06463
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt05710
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt0424423
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt0374961
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt014855
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt013124
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt0430886
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt0380671
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt014855
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt013124
IRS990ScheduleA/OtherSupportSumAmt052358
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0946001347
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt052358
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt081960
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CA STATE DEPT OF PARKS & RECREATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt081960

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