Civic Intelligence

Cave Research Foundation Inc

EIN 31-6052842 • 501(c)3 • Cave City, KY

Profile

Facilitate and support research, management, and interpretation of caves and karst resources in the United States and overseas; Promote the long-term conservation of caves and karst ecosystems; Explore, survey, and document all aspects of the underground environment; Assist government agencies and private landowners with management and protection of caves on their land; Educate the public about the importance of caves and karst ecosystems for conservation and water supplies.

180 Hamilton Valley RdCave City, KY 42127

www.cave-research.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

5th percentile

-73%

Higher net margin than 5% 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

21st percentile

-5.7%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$1,563,917

Up $93,833 (+6.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,563,917

Up $93,833 (+6.4%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin5th percentile

Revenue

Up

$291,053

Up $49,403 (+20%) from 2023

Expenses

Up

$197,220

Up $1,149 (+0.6%) from 2023

Net Income

Up

$93,833

Up $48,254 (+106%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $1,178,464Liabilities 2014: $0Net Assets 2014: $1,178,4642014Assets 2015: $1,209,082Liabilities 2015: $0Net Assets 2015: $1,209,0822015Assets 2016: $1,299,617Liabilities 2016: $0Net Assets 2016: $1,299,6172016Assets 2017: $1,352,428Liabilities 2017: $0Net Assets 2017: $1,352,4282017Assets 2018: $1,355,077Liabilities 2018: $0Net Assets 2018: $1,355,0772018Assets 2019: $1,441,887Liabilities 2019: $0Net Assets 2019: $1,441,8872019Assets 2020: $1,442,747Liabilities 2020: $0Net Assets 2020: $1,442,7472020Assets 2021: $1,509,862Liabilities 2021: $0Net Assets 2021: $1,509,8622021Assets 2022: $1,424,505Liabilities 2022: $0Net Assets 2022: $1,424,5052022Assets 2023: $1,470,084Liabilities 2023: $0Net Assets 2023: $1,470,0842023Assets 2024: $1,563,917Liabilities 2024: $0Net Assets 2024: $1,563,9172024

Highlighted filing

2024

Assets$1,563,917
Liabilities$0
Net Assets$1,563,917
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2014: $166,498Expenses 2014: $170,799Net Income 2014: -$4,3012014Revenue 2015: $248,773Expenses 2015: $218,155Net Income 2015: $30,6182015Revenue 2016: $312,446Expenses 2016: $221,911Net Income 2016: $90,5352016Revenue 2017: $275,829Expenses 2017: $223,018Net Income 2017: $52,8112017Revenue 2018: $215,795Expenses 2018: $213,146Net Income 2018: $2,6492018Revenue 2019: $308,926Expenses 2019: $222,116Net Income 2019: $86,8102019Revenue 2020: $212,502Expenses 2020: $211,642Net Income 2020: $8602020Revenue 2021: $224,004Expenses 2021: $156,889Net Income 2021: $67,1152021Revenue 2022: $117,052Expenses 2022: $202,409Net Income 2022: -$85,3572022Revenue 2023: $241,650Expenses 2023: $196,071Net Income 2023: $45,5792023Revenue 2024: $291,053Expenses 2024: $197,220Net Income 2024: $93,8332024

Highlighted filing

2024

Revenue$291,053
Expenses$197,220
Net Income$93,833
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,563,917
Liabilities
$0
Net assets
$1,563,917
Revenue
$291,053
Expenses
$197,220
Net income
$93,833
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$0.29$0.20$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.24$0.20$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.12$0.20$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.22$0.16$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.21$0.21$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.31$0.22$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.22$0.21$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.28$0.22$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.31$0.22$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.25$0.22$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.17$0.17$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 6, 2025
Return Version
2023v6.0
Gross Receipts
$291,053
Mission and Program Overview

Mission

Facilitate and support research, management, and interpretation of caves and karst resources in the United States and overseas; Promote the long-term conservation of caves and karst ecosystems; Explore, survey, and document all aspects of the underground environment; Assist government agencies and private landowners with management and protection of caves on their land.

Facilitate and support research, management, and interpretation of caves and karst resources in the United States and overseas; Promote the long-term conservation of caves and karst ecosystems; Explore, survey, and document all aspects of the underground environment; Assist government agencies and private landowners with management and protection of caves on their land; Educate the public about the nature of caves and karst ecosystems and the reasons for protecting them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$516,558$658,439▲ $141,881
Savings and Temporary Cash Investments$368,134$455,524▲ $87,390
Land, Buildings, and Equipment, Net$441,796$415,739▼ $26,057
Cash and Non-Interest-Bearing Accounts$133,596$34,215▼ $99,381
Inventories for Sale or Use$10,000$0▼ $10,000
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
Loans From Officers Directors$0--
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,470,084$1,563,917▲ $93,833
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0--
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,470,084$1,563,917▲ $93,833
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,470,084$1,563,917▲ $93,833
Total Liabilities and Net Assets / Fund Balance$1,470,084$1,563,917▲ $93,833

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$305,239$616,241$0
Other Land Buildings$0$0$0
Land$110,500-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$189,524$26,124▲ $33,776$0$236,650
2022$180,450$8,228▲ $14,446$0$189,524
2021$213,348$7,126▼ $28,248$0$180,450
2020$193,190$3,775▲ $23,433$0$213,348
2019$180,696$6,320▲ $15,174$0$193,190
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Kayla N SapkotaPresidentPT$2,333$2,333

Board Members and Trustees

NameTitle
John T M LylesVice President
Benjamin V MillerDirector
Craig WilliamsDirector
David R WestDirector
Derek C BristolDirector
Jennifer EllisDirector
Joyce E HoffmasterDirector
Mark D JonesDirector
Robert N LerchDirector
Edward C KlausnerSecretary & Director
Robert B HokeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,163
Program Service Revenue
$134,614
Investment Income
$109,276
Other Revenue
$0
All Other Contributions
$47,163
Change in Net Assets
$93,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$184,740
Grants and Similar Amounts Paid$12,480
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$26,057$0$0$26,057
Occupancy$22,003$0$0$22,003
Grants to Domestic Individuals$9,980--$9,980
Foreign Grants$2,500--$2,500
Insurance$0$1,864$0$1,864
Other Expenses$0$1,384$0$1,384
Total Functional Expenses$193,972$3,248$0$197,220
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kayla N SapkotaPresidentpymt for cave research and managementNo$2,233

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$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
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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

Form 990, Part VI, Section A, Line 8B

“There are no committees currently in place with the authority to act for the Foundation's Directors. If such a committee is created it will be required to keep contemporaneous minutes documenting its meetings and actions.”

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

“The completed draft Form 990 is emailed to the Foundation's Board members and officers prior to submission. They are requested to review it and direct any questions, corrections, or concerns to the Treasurer.”

Form 990, Part VI, Section C, Line 19

“The Foundation's governing documents and conflict of interest policy are on the Foundation's Web site, www.cave-research.org. Financial statements are available to any CRF member upon request. Financial statements are available to non-CRF members if the request is approved by a majority of the Foundation's directors.”

Filing and Contact Details

Filer

Filer Name
Cave Research Foundation Inc
EIN
31-6052842
Phone
3017255877
Address
180 Hamilton Valley Rd, Cave City, KY 42127

Signing Officer

Name
Robert Hoke
Title
Treasurer
Phone
3017255877
Signed
2025-02-06

Organization Details

Principal Officer
Kayla N Sapkota
Formed
1957
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
720
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

“CRF has two Endowment Funds. The Grants Endowment Fund supports a variable number of graduate-level research grants that are awarded each year to support thesis research in fields related to cave and karst studies. Grant requests are reviewed by an independent committee of academic researchers working in cave and karst-related fields. Grants are not awarded directly to the recipient, but are sent to their university and the university administers the grant for the recipient. Grant recipients are required to publish their research results in a public document. The Colleen & Rick Olson Endowment Fund was created in 2024 to facilitate research, management, and interpretation of caves and karst; to protect and preserve cave resources and karst areas; and to promote the long-term conservation of karst ecosystems. The Fund is administered by the CRF Board.”

Raw XML AppendixShowing 400 of 668 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0CAVE AND KARST RESEARCH, MANAGEMENT, AND CARTOGRAPHY: The primary focus of the Foundation is assisting government land managers who are responsible for cave and karst areas. Support includes inventorying caves and karst features, developing management plans to protect these unique resources, constructing protective gates on sensitive caves, performing biological and other inventories in the caves, and systematically mapping the caves. Working agreements are in place with the Mammoth Cave National Park, Carlsbad Caverns NP, Buffalo National River, Mark Twain National Forest, Lava Beds National Monument, Craters of the Moon National Monument, Sequoia-Kings Canyon NP, and others. The Foundation has a pool of over 200 active volunteers who do the actual work under the guidance of the various agency land managers. Over 23,000 hours of volunteer time were donated to the Foundation in 2023-24.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Robert N Lerch
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IRS990/Form990PartVIISectionAGrp/PersonNm3Benjamin V Miller
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary & Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Treasurer
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IRS990/MissionDesc0Facilitate and support research, management, and interpretation of caves and karst resources in the United States and overseas; Promote the long-term conservation of caves and karst ecosystems; Explore, survey, and document all aspects of the underground environment; Assist government agencies and private landowners with management and protection of caves on their land; Educate the public about the importance of caves and karst ecosystems for conservation and water supplies.
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IRS990/OtherExpensesGrp/Desc0Cave research, mapping, & cave management
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IRS990/ProgramServiceRevenueGrp/Desc0Payments for cave research and managenment
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION AND DISTRIBUTION OF CAVE-RELATED BOOKS AND MAPS: The Foundation publishes and distributes a variety of cave-related technical, scientific, and popular books and maps related to the science, history, exploration, and management of caves and karst landforms. Most of the books are sold through the visitor centers in national parks that contain caves.
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IRS990/ProgSrvcAccomActy3Grp/Desc0GRADUATE RESEARCH GRANTS: The Foundation awards a variable number of graduate-level research grants each year to support thesis research in fields related to cave and karst studies. The grants are awarded solely on the merits of the grant requests. Grant requests are reviewed by an independent committee of academic researchers working in cave and karst-related fields. Grants are not awarded directly to the recipient, but are sent to their university and the university administers the grant for the recipient. Grant recipients are required to publish their research results in a public document, which can be the Foundation's CRF Newsletter or other appropriate publication. There were six grants awarded in 2024.
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