Civic Intelligence

Friends of China Camp Inc

EIN 30-0830964 • 501(c)3 • San Rafael, CA

Profile

To provide inerpretive & educational services as part of the California State Parks system. Friends of China Camp, Inc. (FOCC) is the Operator of China Camp State Park. Operation of the park is per a month-to-month agreement with the California Department of Parks and Recreation.

101 Peacock Gap TrailSan Rafael, CA 94901

www.friendsofchinacamp.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

89th percentile

49%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$119,734

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

92nd percentile

67%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

144%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$1,645,463

Up $137,274 (+9.1%) from 2023

Liabilities

Up

$30,654

Up $1,757 (+6.1%) from 2023

Net Assets

Up

$1,614,809

Up $135,517 (+9.2%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin89th percentile

Revenue

Up

$818,448

Up $3,676 (+0.5%) from 2023

Expenses

Down

$769,849

Down $19,438 (-2.5%) from 2023

Net Income

Up

$48,599

Up $23,114 (+91%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2020: $1,332,209Liabilities 2020: $86,796Net Assets 2020: $1,245,4132020Assets 2021: $1,699,994Liabilities 2021: $22,836Net Assets 2021: $1,677,1582021Assets 2022: $1,386,210Liabilities 2022: $30,676Net Assets 2022: $1,355,5342022Assets 2023: $1,508,189Liabilities 2023: $28,897Net Assets 2023: $1,479,2922023Assets 2024: $1,645,463Liabilities 2024: $30,654Net Assets 2024: $1,614,8092024

Highlighted filing

2024

Assets$1,645,463
Liabilities$30,654
Net Assets$1,614,809
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $739,218Expenses 2020: $601,739Net Income 2020: $137,4792020Revenue 2021: $1,144,355Expenses 2021: $754,950Net Income 2021: $389,4052021Revenue 2022: $794,972Expenses 2022: $892,665Net Income 2022: -$97,6932022Revenue 2023: $814,772Expenses 2023: $789,287Net Income 2023: $25,4852023Revenue 2024: $818,448Expenses 2024: $769,849Net Income 2024: $48,5992024

Highlighted filing

2024

Revenue$818,448
Expenses$769,849
Net Income$48,599
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,645,463
Liabilities
$30,654
Net assets
$1,614,809
Revenue
$818,448
Expenses
$769,849
Net income
$48,599
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.65$0.03$1.61$0.82$0.77$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.48$0.81$0.79$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.39$0.03$1.36$0.79$0.89$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.02$1.68$1.14$0.75$0.39
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.09$1.25$0.74$0.60$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 21, 2025
Return Version
2024v5.1
Gross Receipts
$827,081
Mission and Program Overview

Mission

To provide interpretive & educational services as part of the California State Parks system. Friends of China Camp, Inc. (FOCC) is the Operator of China Camp State Park. Operation of the park is per a month-to-month agreement with the CA DPR.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,141,168$1,251,397▲ $110,229
Cash and Non-Interest-Bearing Accounts$98,076$119,862▲ $21,786
Prepaid Expenses and Deferred Charges$94,385$107,254▲ $12,869
Savings and Temporary Cash Investments$103,310$103,351▲ $41
Land, Buildings, and Equipment, Net$55,757$53,010▼ $2,747
Inventories for Sale or Use$15,493$10,589▼ $4,904
Accounts Receivable-$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-
Intangible Assets-$0-
Total Assets$1,508,189$1,645,463▲ $137,274
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$28,897$30,654▲ $1,757
Total Liabilities$28,897$30,654▲ $1,757
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,477,561$1,594,229▲ $116,668
Net Assets With Donor Restrictions$1,731$20,580▲ $18,849
Total Net Assets Fund Balance$1,479,292$1,614,809▲ $135,517
Total Liabilities and Net Assets / Fund Balance$1,508,189$1,645,463▲ $137,274

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$53,010$236,447$289,457
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Martin LowensteinExecutive DirectorFT$112,758$112,758

Board Members and Trustees

NameTitle
Jason LauChair
Jon HardingVice-Chair
Andy KivesSecretary
Lee KirkpatrickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$443,445
Program Service Revenue
$297,344
Investment Income
$30,938
Other Revenue
$46,721
All Other Contributions
$302,267
Change in Net Assets
$48,599

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$64,486Fair Market Value (FMV)
Other Non Cash Contri Table1$160Fair Market Value (FMV)
Total Noncash Contributions4$64,646-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$397,633
Salaries, Compensation, and Employee Benefits$372,216
Total Fundraising Expense$141,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$212,767-$5,391$218,158
Other Salaries and Wages$97,121$55,127$51,920$204,168
Current Officers, Directors, Trustees, and Key Employees$54,124$30,445$28,189$112,758
Advertising$7,148$2,236$37,173$46,557
Information Technology$21,375$9,697$8,737$39,809
Other Employee Benefits$20,713$3,730$3,389$27,832
Payroll Taxes$13,291$7,261$6,906$27,458
Depreciation Depletion-$21,006-$21,006
Fees for Service Investment Mgmnt Fees-$11,919-$11,919
Fees for Services Accounting-$9,979-$9,979
Other Expenses$6,483--$6,483
Insurance-$6,002-$6,002
Office Expenses$4,472$1,230$95$5,797
Conferences and Meetings$1,116--$1,116
Fees for Services Legal-$434-$434
Fees for Services Other-$100-$100
Total Functional Expenses$468,883$159,166$141,800$769,849
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
Yes
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 A, Line 2

“Andrew Kives (Member) and Joyce Abrams (Member)are married.”

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

“The CFO reviews Form 990 and related schedules, presents them to the organization's Finance and Investment Committee. Once reviewed and accepted, the CFO notifies the Tax Preparer to file the return and related schedules.”

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

“The Finance and Investment Committee reviews comparability data and tasks assigned to employees, then determines compensation.”

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

“The Finance and Investment Committee reviews comparability data and tasks assigned to employees, then determines compensation.”

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

“Information can be obtained by the public emailing, calling the organization or request by mail.”

Filing and Contact Details

Filer

Filer Name
Friends of China Camp Inc
EIN
30-0830964
Phone
4153281314
Address
101 Peacock Gap Trail, San Rafael, CA 94901

Signing Officer

Name
Lee Kirkpatrick
Title
Treasurer
Signed
2025-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Lau
Formed
2014
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
14
Volunteers
100

Preparer

Firm
Harmon Burstyn CPA
Address
1012 HACIENDA DR, WALNUT CREEK, CA 94598
Preparer
Harmon Burstyn
Phone
9252863522
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt055127
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt097121
IRS990/OtherSalariesAndWagesGrp/TotalAmt0204168
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IRS990/OwnWebsiteInd0X
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06906
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07261
IRS990/PayrollTaxesGrp/ProgramServicesAmt013291
IRS990/PayrollTaxesGrp/TotalAmt027458
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt094385
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0107254
IRS990/PrincipalOfficerNm0Jason Lau
IRS990/PriorPeriodAdjustmentsAmt0144
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0Camping Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Park Operations Revenue
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1130565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0166779
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1130565
IRS990/ProgSrvcAccomActy2Grp/Desc0CAMPING PROGRAMS Camping programs are offered by volunteer camp hosts who provide education and interpretive information to campers. Firewood sold to campers is recycled from dead and downed trees in the park. Park volunteers split and cut the wood. Supplemental wood purchases of $1,478 were made in 2024. We estimate that 4,116 camp reservations were made and that 833 other camping related transactions occurred in 2024. Camp expenses are included in the Program Services Expenses reported.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0166779
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0454369
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt032942
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0392826
IRS990/PYOtherRevenueAmt019550
IRS990/PYProgramServiceRevenueAmt0307911
IRS990/PYRevenuesLessExpensesAmt025485
IRS990/PYSalariesCompEmpBnftPaidAmt0396461
IRS990/PYTotalExpensesAmt0789287
IRS990/PYTotalRevenueAmt0814772
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt048599
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0130564
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0103310
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0103351
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0497049
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0454369
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0372593
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0709328
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0422887
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02456226
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt030938
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt031274
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt028730
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010130
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0134174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0297344
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0327301
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0390500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0388443
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0235713
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01639301
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt030938
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt033102
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt031274
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt028730
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010130
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0134174
IRS990ScheduleA/InvestmentIncomeCYPct00.03170
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY509Pct00.97140
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01097771
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0658600
IRS990ScheduleA/Total509Grp/TotalAmt04095527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0825331
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0814772
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0794367
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01126501
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0668730
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04229701
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt053010
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0236447
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0289457
IRS990ScheduleD/TotalBookValueLandBuildingsAmt053010
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Subscription
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0160
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt03
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IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Andrew Kives (Member) and Joyce Abrams (Member)are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The CFO reviews Form 990 and related schedules, presents them to the organization's Finance and Investment Committee. Once reviewed and accepted, the CFO notifies the Tax Preparer to file the return and related schedules.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Finance and Investment Committee reviews comparability data and tasks assigned to employees, then determines compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Finance and Investment Committee reviews comparability data and tasks assigned to employees, then determines compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is available at irs.gov and guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Information can be obtained by the public emailing, calling the organization or request by mail.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

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