Civic Intelligence

Calaveras Big Trees Association

990 • Fiscal year 2021 • EIN 23-7405964

Jan 01, 2021 to Jun 30, 2021 • Filed on May 04, 2022

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

63rd percentile

0.08x

Higher debt load relative to assets than 63% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.26x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

39th percentile

6.0%

Higher net margin than 39% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

55th percentile

13%

Faster asset growth than 55% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

10th percentile

-35%

Faster revenue growth than 10% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$895,091

Up $100,498 (+13%) from 2020

Net Assets

Up

$822,813

Up $41,852 (+5.4%) from 2020

Liabilities

Up

$72,278

Up $58,646 (+430%) from 2020

Revenue

Down

$282,855

Down $149,838 (-35%) from 2020

Expenses

Down

$265,859

Down $95,804 (-26%) from 2020

Net Income

Down

$16,996

Down $54,034 (-76%) from 2020

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

2021

Assets$895,091
Liabilities$72,278
Net Assets$822,813

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

2021

Revenue$282,855
Expenses$265,859
Net Income$16,996
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Jun 30, 2021
Signed
May 4, 2022
Return Version
2021v4.2
Gross Receipts
$482,745
Mission and Program Overview

Mission

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

Promote and support educational and interpretive activities of calaveras big trees state park.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$398,692$425,141▲ $26,449
Cash and Non-Interest-Bearing Accounts$209,914$254,689▲ $44,775
Inventories for Sale or Use$171,668$201,574▲ $29,906
Land, Buildings, and Equipment, Net$8,646$6,970▼ $1,676
Prepaid Expenses and Deferred Charges$5,058$6,717▲ $1,659
Accounts Receivable$615--
Total Assets$794,593$895,091▲ $100,498
Liabilities
Accounts Payable and Accrued Expenses$8,655$37,393▲ $28,738
Other Liabilities$4,977$34,885▲ $29,908
Total Liabilities$13,632$72,278▲ $58,646
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$593,289$612,513▲ $19,224
Net Assets With Donor Restrictions$187,672$210,300▲ $22,628
Total Net Assets Fund Balance$780,961$822,813▲ $41,852
Total Liabilities and Net Assets / Fund Balance$794,593$895,091▲ $100,498

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,970$16,349$23,319

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$178,308-▲ $12,561-$189,890
2020$162,710$1,000▲ $18,718-$178,308
2019$144,145-▲ $26,711$4,000$162,710
2018$158,918$500▼ $7,621$4,000$144,144
2017$148,061-▲ $18,394$5,403$158,919
Compensation and Service Providers

Board Members and Trustees

NameTitle
Vida KenkPresident
Patty HaskellVice-president
Paul PrescottVice-president
George LeongDirector
Jim AlldayDirector
Jim BeardenDirector
Michael FoxDirector
Sanders LamontDirector
Marcie PowersSecretary
Nancy GardnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,502
Program Service Revenue
$0
Investment Income
$3,494
Other Revenue
$217,859
All Other Contributions
$49,362
Change in Net Assets
$16,996
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$107,164
Grants and Similar Amounts Paid$85,000
Other Expenses$73,695
Total Fundraising Expense$17,879
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,862$38,118$13,687$99,667
Grants to Domestic Orgs$85,000--$85,000
All Other Expenses$8,275$979-$9,254
Payroll Taxes$3,534$2,916$1,047$7,497
Other Expenses$3,053$3,419$894$7,366
Office Expenses$781$2,800$1,496$5,077
Fees for Services Other$3,641--$3,641
Information Technology$1,448$638-$2,086
Depreciation Depletion$838$690$150$1,678
Conferences and Meetings$750$738-$1,488
Total Functional Expenses$196,214$51,766$17,879$265,859
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Dept of Parks and RecreationSacramento, CA-To Provide Funds for Staffing to the Dept of Parks and Rec$85,000
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
Ppp Loan$32,282
Pto Payable$3,892
Salaries Payable$2,474
Ap Clearing$-3,763
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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. The organization's membership elects the board of dirctors at the annual meeting.

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

The organization provides a copy of its form 990 to the governing body before filing. The 990 is reviewed by the finance committee.

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
Nancy Gardener
Title
Treasurer
Phone
2097700751
Signed
2022-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vida Kenk
Formed
1975
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Deborah a Morris CPA Mst
Address
PO BOX 29, ARNOLD, CA 95223-0029
Phone
2098903178
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IRS990/ReconcilationRevenueExpnssAmt016996
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt01052
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt0359
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/CurrentYearAmt01678
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt03019
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/CurrentYearAmt01052
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt0359
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/CurrentYearAmt0-626
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt0-2660
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt0-2660
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt0-2261
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt085000
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt085000
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt0186025
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt067400
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt081880
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt036745
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt0271025
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt085000
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt067400
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt081880
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt036745
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt0186025
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00.000000000000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt085000
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt085000
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
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IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt085000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CA STATE DEPT OF PARKS & RECREATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0979
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0178308
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0189890
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt012561
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01620

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