Civic Intelligence

Western Cave Conservancy

EIN 27-0031889 • 501(c)3 • Newcastle, CA

Profile

1 Secure permanent protection for threatened caves in the western US by means of purchase easements management agreements etc. and 2 educate the public about the importance and conservation of these caves.

PO Box 230Newcastle, CA 95658-0230

westerncaves.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

1.20x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

97th percentile

88%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-7.7%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

1st percentile

-83%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,765,848

Up $129,717 (+7.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,765,848

Up $129,717 (+7.9%) from 2024

Operations
Liabilities / Revenue89th percentileNet Margin97th percentile

Revenue

Up

$70,944

Up $9,064 (+15%) from 2024

Expenses

Down

$11,064

Down $15,508 (-58%) from 2024

Net Income

Up

$59,880

Up $24,572 (+70%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2020: $840,639Liabilities 2020: $0Net Assets 2020: $840,6392020Assets 2021: $1,575,311Liabilities 2021: $178,834Net Assets 2021: $1,396,4772021Assets 2022: $1,453,824Liabilities 2022: $102,487Net Assets 2022: $1,351,3372022Assets 2023: $1,524,335Liabilities 2023: $0Net Assets 2023: $1,524,3352023Assets 2024: $1,636,131Liabilities 2024: $0Net Assets 2024: $1,636,1312024Assets 2025: $1,765,848Liabilities 2025: $0Net Assets 2025: $1,765,8482025

Highlighted filing

2025

Assets$1,765,848
Liabilities$0
Net Assets$1,765,848
Open 2025 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0Revenue 2020: $225,540Expenses 2020: $12,525Net Income 2020: $213,0152020Revenue 2021: $509,111Expenses 2021: $13,436Net Income 2021: $495,6752021Revenue 2022: $85,639Expenses 2022: $10,574Net Income 2022: $75,0652022Revenue 2023: $107,626Expenses 2023: $11,095Net Income 2023: $96,5312023Revenue 2024: $61,880Expenses 2024: $26,572Net Income 2024: $35,3082024Revenue 2025: $70,944Expenses 2025: $11,064Net Income 2025: $59,8802025

Highlighted filing

2025

Revenue$70,944
Expenses$11,064
Net Income$59,880
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,765,848
Liabilities
$0
Net assets
$1,765,848
Revenue
$70,944
Expenses
$11,064
Net income
$59,880
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.07$0.01$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.06$0.03$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.11$0.01$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.45$0.10$1.35$0.09$0.01$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.58$0.18$1.40$0.51$0.01$0.50
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.23$0.01$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 13, 2026
Return Version
2025v4.0
Gross Receipts
$71,944
Mission and Program Overview

Mission

(1) Secure permanent protection for threatened caves in the western US, by means of purchase, easements, management agreements, etc. and (2) educate the public about the importance and conservation of these caves.

1 Secure permanent protection for threatened caves in the western US by means of purchase easements management agreements etc. and 2 educate the public about the importance and conservation of these caves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$866,942$987,447▲ $120,505
Land, Buildings, and Equipment, Net$731,358$730,423▼ $935
Cash and Non-Interest-Bearing Accounts$37,792$47,978▲ $10,186
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,636,092$1,765,848▲ $129,756
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,636,092$1,765,848▲ $129,756
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,636,092$1,765,848▲ $129,756
Total Liabilities and Net Assets / Fund Balance$1,636,092$1,765,848▲ $129,756

Asset Categories

AssetBook ValueDepreciationBasis
Land$725,000-$725,000
Buildings$2,432$9,463$11,895
Equipment$2,991$3,815$6,806
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Steven JohnsonPresident
Bruce RogersDirector
CJ McKinleyDirector
Mark BalcomDirector
Mark BowersDirector
Neil MarchingtonDirector
Marianne RussoSecretary
Michael SpiessTreasuer
Rafael Langer-OsunaVP
Revenue and Support

Revenue Composition

Contributions and Grants
$30,315
Program Service Revenue
$0
Investment Income
$40,629
Other Revenue
$0
All Other Contributions
$22,934
Change in Net Assets
$59,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,947
Grants and Similar Amounts Paid$3,117
Total Fundraising Expense$1,245
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$0$4,146$0$4,146
Grants to Domestic Orgs$3,117--$3,117
Depreciation Depletion$0$935$0$935
Other Expenses$921$0$0$921
Information Technology$0$346$0$346
Office Expenses$0$122$0$122
Total Functional Expenses$4,038$5,781$1,245$11,064
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11A

“Sent to the Board via Email”

Part VI, Line 19

“Web site and public meetings”

Filing and Contact Details

Filer

Filer Name
Western Cave Conservancy
EIN
27-0031889
Phone
5305216866
Address
PO BOX 230, NEWCASTLE, CA 95658-0230

Signing Officer

Name
Michael Spiess
Title
Treasure
Phone
5305216866
Signed
2026-03-13

Organization Details

Principal Officer
Steven Johnson
Formed
2002
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
25
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