Civic Intelligence

Yosemite Climbing Association

EIN 32-0030010 • 501(c)3 • Mariposa, CA

Profile

Preserving the history of yosemite climbing.

PO Box 2006Mariposa, CA 95338

www.yosemiteclimbing.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

32nd percentile

-3.0%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

78th percentile

34%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$130,079

Down $8,167 (-5.9%) from 2022

Liabilities

Down

$4,181

Down $1,482 (-26%) from 2022

Net Assets

Down

$125,898

Down $6,685 (-5.0%) from 2022

Operations
Liabilities / Revenue44th percentileNet Margin64th percentile

Revenue

Up

$525,457

Up $232,550 (+79%) from 2022

Expenses

Up

$458,968

Up $114,265 (+33%) from 2022

Net Income

Up

$66,489

Up $118,285 (+228%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$150K$100K$50K$0Assets 2013: $16,212Net Assets 2013: $16,2122013Assets 2020: $57,711Net Assets 2020: $57,7112020Assets 2021: $121,179Net Assets 2021: $121,1792021Assets 2022: $138,246Liabilities 2022: $5,663Net Assets 2022: $132,5832022Assets 2024: $130,079Liabilities 2024: $4,181Net Assets 2024: $125,8982024

Highlighted filing

2024

Assets$130,079
Liabilities$4,181
Net Assets$125,898
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$600K$400K$200K$0-$200KRevenue 2013: $57,180Expenses 2013: $57,392Net Income 2013: -$2122013Revenue 2020: $119,504Expenses 2020: $90,977Net Income 2020: $28,5272020Revenue 2021: $185,309Expenses 2021: $121,841Net Income 2021: $63,4682021Revenue 2022: $292,907Expenses 2022: $344,703Net Income 2022: -$51,7962022Revenue 2024: $525,457Expenses 2024: $458,968Net Income 2024: $66,4892024

Highlighted filing

2024

Revenue$525,457
Expenses$458,968
Net Income$66,489
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$130,079
Liabilities
$4,181
Net assets
$125,898
Revenue
$525,457
Expenses
$458,968
Net income
$66,489
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.04$1.26$5.25$4.59$0.66
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.06$1.33$2.93$3.45$0.52
2021Detailed filing. Detailed filing data is available for this year.$1.21$1.21$1.85$1.22$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.58$1.20$0.91$0.29
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.16$0.57$0.57$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$618,108
Mission and Program Overview

Mission

Preserve the History of Yosemite climbing

To preserve the history of Yosemite Climbing

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds-$125,898-
Pd in Cap Srpls Land Bldg Eqp Fund$75,855--
Cash and Non-Interest-Bearing Accounts$48,848$48,234▼ $614
Land, Buildings, and Equipment, Net$1,010$38,999▲ $37,989
Inventories for Sale or Use-$31,062-
Savings and Temporary Cash Investments-$9,957-
Total Assets$82,228$130,079▲ $47,851
Other Assets Total$32,370$1,827▼ $30,543
Liabilities
Other Liabilities$6,373$4,181▼ $2,192
Total Liabilities$6,373$4,181▼ $2,192
Net Assets / Fund Balance
Total Net Assets Fund Balance$75,855$125,898▲ $50,043
Total Liabilities and Net Assets / Fund Balance$82,228$130,079▲ $47,851

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$38,999$1,044$40,043
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Ken YagerPresident
Nikyra Calgano-
Alison WaliszewskiSecretary
Jim ThomsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$485,507
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$39,946
All Other Contributions
$449,155
Change in Net Assets
$66,489

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
Clothing and Household Goods-$63,513selling price
Food Inventory5$13,050selling price
Total Noncash Contributions5$76,563-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$240,634
Other Expenses$215,365
Grants and Similar Amounts Paid$2,969
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$218,523--$218,523
Payroll Taxes$19,185--$19,185
Advertising$13,396--$13,396
Insurance$12,450--$12,450
Information Technology$12,105--$12,105
Fees for Services Accounting$10,041--$10,041
Travel$9,617--$9,617
All Other Expenses$9,580--$9,580
Fees for Services Other$8,056--$8,056
Office Expenses$6,624--$6,624
Other Expenses$4,407--$4,407
Grants to Domestic Orgs$2,969--$2,969
Other Employee Benefits$2,926--$2,926
Conferences and Meetings$1,255--$1,255
Depreciation Depletion$1,044--$1,044
Interest$295--$295
Royalties$284--$284
Total Functional Expenses$458,968$0$0$458,968
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$8,421$8,421-$8,421
FaceliftCamp$4,914$4,914-$4,914
Total Events$13,335$13,335$8,630$4,705
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Taxes XXX-XX-XXXX$3,125
Sales Tax Payable$567
CA Pitsdi$308
Spend & Expense LOC$181
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“emailed copy of 990 to board members before filing”

Governing documents etc available to public Part VI line 19

“No other documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Yosemite Climbing Association
EIN
32-0030010
In Care Of
% Ken Yager
Phone
2097421000
Address
PO Box 2006, Mariposa, CA 95338

Signing Officer

Name
Ken Yager
Title
President
Phone
2097421000
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Abria Bookkeeping & Business Svs
Address
PO Box 385, Bishop, CA 93515
Preparer
Kristi Mckee Ea
Phone
7609337505
Raw XML Appendix390 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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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt04914
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt013335
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08421
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt04914
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt013335
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04705
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt08630
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt08630
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Nikyra Calgano
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0selling price
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt063513
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt05
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0selling price
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt013050
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0emailed copy of 990 to board members before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No other documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt082228
IRS990/TotalAssetsEOYAmt0130079
IRS990/TotalAssetsGrp/BOYAmt082228
IRS990/TotalAssetsGrp/EOYAmt0130079
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0485507
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0458968
IRS990/TotalFunctionalExpensesGrp/TotalAmt0458968
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06373
IRS990/TotalLiabilitiesEOYAmt04181
IRS990/TotalLiabilitiesGrp/BOYAmt06373
IRS990/TotalLiabilitiesGrp/EOYAmt04181
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt075855
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0125898
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0458968
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039950
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0525457
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt082228
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130079
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt09617
IRS990/TravelGrp/TotalAmt09617
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.yosemiteclimbing.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN YAGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02097421000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Yosemite Climbing Association
ReturnHeader/Filer/BusinessNameControlTxt0YOSE
ReturnHeader/Filer/EIN0320030010
ReturnHeader/Filer/InCareOfNm0% Ken Yager
ReturnHeader/Filer/PhoneNum02097421000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2006
ReturnHeader/Filer/USAddress/CityNm0Mariposa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095338
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0881046168
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Abria Bookkeeping & Business Svs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 385
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bishop
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093515
ReturnHeader/PreparerPersonGrp/PhoneNum07609337505
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTI MCKEE EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T15:15:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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