Civic Intelligence

Calaveras Big Trees Association

990 • Fiscal year 2023 • EIN 23-7405964

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 02, 2024

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

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.06x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

21st percentile

-7.9%

Faster asset growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-17%

Faster revenue growth than 19% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$813,960

Down $70,024 (-7.9%) from 2022

Net Assets

Down

$779,523

Down $63,063 (-7.5%) from 2022

Liabilities

Down

$34,437

Down $6,961 (-17%) from 2022

Revenue

Down

$543,634

Down $112,298 (-17%) from 2022

Expenses

Up

$621,801

Up $46,741 (+8.1%) from 2022

Net Income

Down

-$78,167

Down $159,039 (-197%) from 2022

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

2023

Assets$813,960
Liabilities$34,437
Net Assets$779,523

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

2023

Revenue$543,634
Expenses$621,801
Net Income-$78,167
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 2, 2024
Return Version
2022v5.0
Gross Receipts
$954,977
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$368,932$352,351▼ $16,581
Inventories for Sale or Use$221,687$269,331▲ $47,644
Cash and Non-Interest-Bearing Accounts$280,705$115,968▼ $164,737
Prepaid Expenses and Deferred Charges$5,690$8,716▲ $3,026
Land, Buildings, and Equipment, Net$6,970$4,083▼ $2,887
Accounts Receivable-$-25-
Total Assets$883,984$813,960▼ $70,024
Other Assets Total-$63,536-
Liabilities
Accounts Payable and Accrued Expenses$35,637$25,032▼ $10,605
Other Liabilities$5,761$9,405▲ $3,644
Total Liabilities$41,398$34,437▼ $6,961
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$632,286$569,223▼ $63,063
Net Assets With Donor Restrictions$210,300$210,300→ $0
Total Net Assets Fund Balance$842,586$779,523▼ $63,063
Total Liabilities and Net Assets / Fund Balance$883,984$813,960▼ $70,024

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,083$19,236$23,319
Land$0--
Other Assets Org$63,536--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$189,890-▲ $9,723-$193,674
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$158,919$500▼ $7,621$4,000$144,145
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul PrescottPresident
Marcie PowersVice-president
Patty HaskellVice-president
Vida KenkVice-president
Betty WatsonDirector
Bob BoughtonDirector
Jim BeardenDirector
Peter RalstonDirector
Jim AlldayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,921
Program Service Revenue
$0
Investment Income
$9,723
Other Revenue
$450,990
All Other Contributions
$59,448
Change in Net Assets
$-78,167
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$285,504
Other Expenses$173,197
Grants and Similar Amounts Paid$163,100
Total Fundraising Expense$37,159
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$147,002$91,291$26,922$265,215
Grants to Domestic Orgs$160,100--$160,100
All Other Expenses$45,620$5,939$5,920$57,479
Payroll Taxes$11,246$6,984$2,059$20,289
Other Expenses$9,000$6,906$2,000$17,906
Conferences and Meetings$1,181$4,365$0$5,546
Information Technology$1,797$1,829$0$3,626
Grants to Domestic Individuals$3,000--$3,000
Depreciation Depletion$1,441$1,186$258$2,885
Office Expenses$0$2,511$0$2,511
Total Functional Expenses$408,832$175,810$37,159$621,801
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Dept of Parks & RecreationSacramento, CA-To Provide Funds for Staffing to the Dept of Parks and Rec$160,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,160
Gaming Gross Income$2,136
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
Salaries Payable$5,776
Pto Payable$3,892
Ppp Loan$0
Ap Clearing$-263
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
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
Phone
2097951196
Signed
2024-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Prescott
Formed
1975
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
7

Preparer

Firm
Murphys Tax Services
Address
90 Big Trees Road Ste B, Murphys, CA 95247
Preparer
Justin Fisher
Phone
2097955888
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization has an elected board of directors

Pt VI, Line 7A

The organization has a board of directors that govern the organization. The organization's membership elects the board of directors at the annual meeting.

Pt VI, 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.

Pt VI, 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 on their annual performance reviews. Increases are also agreed upon by the board of directors.

Pt VI, Line 19

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

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