Civic Intelligence

Cazadero Performing Arts Family Camp

EIN 27-0776964 • 501(c)3 • Berkeley, CA

Pub. 78 Eligible

Profile

Vocal and instrumental summer music camp for people to

PO Box 5626Berkeley, CA 94705

www.cazfamilycamp.org

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.02x

Higher debt load relative to assets than 1% of similar nonprofits.

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

Liabilities / Revenue

1st percentile

-0.01x

Higher debt load relative to revenue than 1% of similar nonprofits.

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

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

60th percentile

$23,598

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

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

Asset Growth

93rd percentile

96%

Faster asset growth than 93% of similar nonprofits.

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

Revenue Growth

66th percentile

20%

Faster revenue growth than 66% of similar nonprofits.

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

Assets

Up

$229,212

Up $111,985 (+96%) from 2022

Liabilities

Up

-$4,349

Up $266 (+5.8%) from 2022

Net Assets

Up

$233,561

Up $111,719 (+92%) from 2022

Revenue

Up

$524,641

Up $86,680 (+20%) from 2022

Expenses

Down

$412,922

Down $44,033 (-9.6%) from 2022

Net Income

Up

$111,719

Up $130,713 (+688%) from 2022

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $53,169Liabilities 2011: $0Net Assets 2011: $53,1692011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $37,950Liabilities 2013: $0Net Assets 2013: $37,9502013Assets 2014: $121,839Liabilities 2014: $0Net Assets 2014: $121,8392014Assets 2015: $85,907Liabilities 2015: $0Net Assets 2015: $85,9072015Assets 2016: $53,629Liabilities 2016: $0Net Assets 2016: $53,6292016Assets 2017: $53,667Liabilities 2017: $0Net Assets 2017: $53,6672017Assets 2018: $77,650Liabilities 2018: $0Net Assets 2018: $77,6502018Assets 2019: $129,379Liabilities 2019: $0Net Assets 2019: $129,3792019Assets 2020: $91,865Liabilities 2020: $0Net Assets 2020: $91,8652020Assets 2021: $135,133Liabilities 2021: -$3Net Assets 2021: $135,1362021Assets 2022: $117,227Liabilities 2022: -$4,615Net Assets 2022: $121,8422022Assets 2023: $229,212Liabilities 2023: -$4,349Net Assets 2023: $233,5612023

Highlighted filing

2023

Assets$229,212
Liabilities-$4,349
Net Assets$233,561

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $202,6342011Expenses 2012: $282,5472012Revenue 2013: $272,813Expenses 2013: $234,863Net Income 2013: $37,9502013Revenue 2014: $306,824Expenses 2014: $284,606Net Income 2014: $22,2182014Revenue 2015: $285,658Expenses 2015: $329,893Net Income 2015: -$44,2352015Revenue 2016: $266,940Expenses 2016: $310,811Net Income 2016: -$43,8712016Revenue 2017: $279,566Expenses 2017: $297,806Net Income 2017: -$18,2402017Revenue 2018: $385,085Expenses 2018: $359,377Net Income 2018: $25,7082018Revenue 2019: $398,923Expenses 2019: $359,772Net Income 2019: $39,1512019Revenue 2020: $35,114Expenses 2020: $66,000Net Income 2020: -$30,8862020Revenue 2021: $305,517Expenses 2021: $264,140Net Income 2021: $41,3772021Revenue 2022: $437,961Expenses 2022: $456,955Net Income 2022: -$18,9942022Revenue 2023: $524,641Expenses 2023: $412,922Net Income 2023: $111,7192023

Highlighted filing

2023

Revenue$524,641
Expenses$412,922
Net Income$111,719

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jan 24, 2025
Return Version
2023v6.0
Gross Receipts
$524,641
Mission and Program Overview

Mission

Vocal and instrumental summer music camp for people to

Cazadero Performing Arts Family Camp (CPAFC) provides rewarding experiences in the performing and creative arts to families in a natural and social environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$121,842$233,561▲ $111,719
Accounts Receivable$41,494$140,209▲ $98,715
Cash and Non-Interest-Bearing Accounts$61,010$78,280▲ $17,270
Prepaid Expenses and Deferred Charges$1,221$10,000▲ $8,779
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$117,227$229,212▲ $111,985
Other Assets Total$13,502$723▼ $12,779
Liabilities
Accounts Payable and Accrued Expenses$-4,615$-4,349▲ $266
Total Liabilities$-4,615$-4,349▲ $266
Net Assets / Fund Balance
Total Net Assets Fund Balance$121,842$233,561▲ $111,719
Total Liabilities and Net Assets / Fund Balance$117,227$229,212▲ $111,985
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John DeSerioExecutive DirectorPT$23,598$23,598

Board Members and Trustees

NameTitle
John FikePresident
Betsy BrazyDirector
Flo HoylmanDirector
Rachel MedanicDirector
Tammis DoyleDirector
Tom RoughDirector
Willa GibsonDirector
Aaron ElliotSec./Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$143,678
Program Service Revenue
$380,558
Investment Income
$0
Other Revenue
$405
All Other Contributions
$143,678
Change in Net Assets
$111,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$285,888
Salaries, Compensation, and Employee Benefits$127,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,329$2,893-$69,222
Occupancy$68,546--$68,546
All Other Expenses$32,358$810-$33,168
Payroll Taxes$28,986$3,008-$31,994
Current Officers, Directors, Trustees, and Key Employees$16,467$4,281-$20,748
Fees for Services Other$16,084$3,356-$19,440
Other Expenses$8,823--$8,823
Other Employee Benefits$4,839$231-$5,070
Insurance$3,682$173-$3,855
Fees for Services Legal$2,654$171-$2,825
Advertising$1,602$6-$1,608
Information Technology$100$20-$120
Office Expenses$31$81-$112
Total Functional Expenses$397,892$15,030$0$412,922
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A draft is provided for review. Any needed changes are made prior to its filing.

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

Review and approval by independent persons, comparability data, ans substantiation of the deliberation.

Form 990, Part VI, Section C, Line 18

Form 990 is available at irs.gov and guidestar.org.

Form 990, Part VI, Section C, Line 19

Upon request.

Filing and Contact Details

Filer

Filer Name
Cazadero Performing Arts Family Camp
EIN
27-0776964
Phone
5105939671
Address
PO Box 5626, Berkeley, CA 94705

Signing Officer

Name
Tom Rough
Title
Director
Signed
2025-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Rough
Formed
2009
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
33
Volunteers
18

Preparer

Firm
Harmon Burstyn CPA
Address
1012 HACIENDA DR, WALNUT CREEK, CA 94598
Preparer
Harmon Burstyn
Phone
9252863522
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01221
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010000
IRS990/PrincipalOfficerNm0Tom Rough
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Camper Fee
IRS990/ProgramServiceRevenueGrp/Desc1Concessions
IRS990/ProgramServiceRevenueGrp/Desc2Guest Fee Income
IRS990/ProgramServiceRevenueGrp/Desc3Lodging Fees
IRS990/ProgramServiceRevenueGrp/Desc4Staff Family Camper Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0324240
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1980
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt253027
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32311
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0324240
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1980
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt253027
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32311
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0117373
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0282857
IRS990/PYProgramServiceRevenueAmt0320588
IRS990/PYRevenuesLessExpensesAmt0-18994
IRS990/PYSalariesCompEmpBnftPaidAmt0174098
IRS990/PYTotalExpensesAmt0456955
IRS990/PYTotalRevenueAmt0437961
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0111719
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0309077
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0121842
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0233561
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0143678
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0117373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt045598
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt041930
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt051808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0400387
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0380558
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0320588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0259939
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0-6816
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0347115
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01301384
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0405
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0405
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01701771
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0524236
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0437961
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0305537
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt035114
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0398923
IRS990ScheduleA/Total509Grp/TotalAmt01701771
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0524641
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0437961
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0305537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt035114
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0398923
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01702176
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft is provided for review. Any needed changes are made prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Review and approval by independent persons, comparability data, ans substantiation of the deliberation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is available at irs.gov and guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0117227
IRS990/TotalAssetsEOYAmt0229212
IRS990/TotalAssetsGrp/BOYAmt0117227
IRS990/TotalAssetsGrp/EOYAmt0229212
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0143678
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015030
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0397892
IRS990/TotalFunctionalExpensesGrp/TotalAmt0412922
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-4615

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