Civic Intelligence

Pacific Crest Trail Association

990 • Fiscal year 2014 • EIN 33-0051202

Jan 01, 2014 to Dec 31, 2014 • Filed on May 12, 2015

1331 Garden HighwaySacramento, CA 95833

(916) 285-1846

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.07x

Higher debt load relative to assets than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

37th percentile

0.06x

Higher debt load relative to revenue than 37% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$141,951

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$2,293,728

No earlier filing loaded for comparison.

Net Assets

$2,139,802

No earlier filing loaded for comparison.

Liabilities

$153,926

No earlier filing loaded for comparison.

Revenue

$2,726,697

No earlier filing loaded for comparison.

Expenses

$2,190,192

No earlier filing loaded for comparison.

Net Income

$536,505

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $2,293,728Liabilities 2014: $153,926Net Assets 2014: $2,139,8022014Assets 2015: $2,498,038Liabilities 2015: $149,930Net Assets 2015: $2,348,1082015Assets 2016: $3,595,103Liabilities 2016: $461,520Net Assets 2016: $3,133,5832016Assets 2017: $5,086,239Liabilities 2017: $1,711,075Net Assets 2017: $3,375,1642017Assets 2018: $3,753,661Liabilities 2018: $230,126Net Assets 2018: $3,523,5352018Assets 2019: $4,600,339Liabilities 2019: $287,122Net Assets 2019: $4,313,2172019Assets 2020: $5,460,681Liabilities 2020: $672,987Net Assets 2020: $4,787,6942020Assets 2021: $5,862,524Liabilities 2021: $480,238Net Assets 2021: $5,382,2862021Assets 2022: $6,759,162Liabilities 2022: $1,783,931Net Assets 2022: $4,975,2312022Assets 2023: $6,634,976Liabilities 2023: $1,672,656Net Assets 2023: $4,962,3202023Assets 2024: $6,436,231Liabilities 2024: $1,541,428Net Assets 2024: $4,894,8032024

Highlighted filing

2014

Assets$2,293,728
Liabilities$153,926
Net Assets$2,139,802

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $2,726,697Expenses 2014: $2,190,192Net Income 2014: $536,5052014Revenue 2015: $2,766,268Expenses 2015: $2,525,611Net Income 2015: $240,6572015Revenue 2016: $3,625,136Expenses 2016: $2,899,571Net Income 2016: $725,5652016Revenue 2017: $3,466,592Expenses 2017: $3,359,863Net Income 2017: $106,7292017Revenue 2018: $3,891,289Expenses 2018: $3,610,657Net Income 2018: $280,6322018Revenue 2019: $4,338,190Expenses 2019: $3,756,481Net Income 2019: $581,7092019Revenue 2020: $3,688,377Expenses 2020: $3,383,775Net Income 2020: $304,6022020Revenue 2021: $4,832,141Expenses 2021: $4,391,977Net Income 2021: $440,1642021Revenue 2022: $5,151,060Expenses 2022: $5,222,704Net Income 2022: -$71,6442022Revenue 2023: $5,357,668Expenses 2023: $5,562,910Net Income 2023: -$205,2422023Revenue 2024: $5,269,356Expenses 2024: $5,495,809Net Income 2024: -$226,4532024

Highlighted filing

2014

Revenue$2,726,697
Expenses$2,190,192
Net Income$536,505
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 12, 2015
Return Version
2014v5.0
Gross Receipts
$2,748,516
Mission and Program Overview

Mission

To protect, preserve and promote the pacific crest national scenic trail as a world-class experience for hikers and equestrians, and for all the values provided by wild and scenic lands.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,406,488$1,911,933▲ $505,445
Cash and Non-Interest-Bearing Accounts$132,106$218,582▲ $86,476
Pledges and Grants Receivable$11,028$70,609▲ $59,581
Accounts Receivable$101,926$34,638▼ $67,288
Land, Buildings, and Equipment, Net$28,995$31,364▲ $2,369
Prepaid Expenses and Deferred Charges$28,133$23,131▼ $5,002
Intangible Assets$13,500$0▼ $13,500
Inventories for Sale or Use$6,405$3,471▼ $2,934
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Total Assets$1,728,581$2,293,728▲ $565,147
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$161,330$142,347▼ $18,983
Deferred Revenue$1,485$11,579▲ $10,094
Total Liabilities$162,815$153,926▼ $8,889
Net Assets / Fund Balance
Permanently Rstr Net Assets$938,077$1,041,213▲ $103,136
Temporarily Rstr Net Assets$192,976$700,416▲ $507,440
Unrestricted Net Assets$434,713$398,173▼ $36,540
Total Net Assets Fund Balance$1,565,766$2,139,802▲ $574,036
Total Liabilities and Net Assets / Fund Balance$1,728,581$2,293,728▲ $565,147

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,365$96,324$105,689
Other Land Buildings$21,999$43,799$65,798

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,220,309$107,021▲ $66,456$127,500$1,266,286
2013$877,285$237,457▲ $130,567$25,000$1,220,309
2012$398,099$403,930▲ $75,256-$877,285
2011$96,959$281,976▲ $19,164-$398,099
2010$87,178$6,309▲ $3,472-$96,959
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Liz BergeronExec Director & CEOFT$133,047$8,904$141,951

Board Members and Trustees

NameTitle
Barney MannChairman
Christy CorzineVice Chair
Anne EwaltDirector
Chip HerzigDirector
Don RalphsDirector
Eric RybackDirector
Jim NewmanDirector
John CrawfordDirector
John HoffnagleDirector
Scott JacobsmeyerDirector
Tim McGuireDirector
Tom ReveleyDirector
Denise GilbertSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,782,584
Program Service Revenue
$910,967
Investment Income
$29,172
Other Revenue
$3,974
All Other Contributions
$1,770,861
Change in Net Assets
$536,505

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded14$271,755
Clothing and Household Goods-$16,868
Other Non Cash Contri Table15$1,060
Food Inventory2$293
Total Noncash Contributions31$289,976

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,726,697
Revenue Not Reported on Form 990
$311,271
Total Revenue per Audited Statements
$3,037,968
Total Revenue per Form 990
$2,726,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,221,898
Other Expenses$914,887
Total Fundraising Expense$445,455
Professional Fundraising Fees$53,407
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$605,333$133,692$115,559$854,584
Office Expenses$145,683$989$29,676$176,348
Travel$153,302$1,600$17,724$172,626
Fees for Services Other$143,303$948$754$145,005
Current Officers, Directors, Trustees, and Key Employees$59,349$64,920$17,682$141,951
Occupancy$78,272$12,405$10,869$101,546
Other Employee Benefits$65,823$13,251$12,805$91,879
Payroll Taxes$55,509$15,467$11,253$82,229
Other Expenses$30,702$6,260$37,273$74,235
Conferences and Meetings$51,494$1,279$8,061$60,834
Fees for Services Professional Fundraising--$53,407$53,407
Pension Plan Contributions$34,972$9,118$7,165$51,255
Information Technology$20,222$3,984$6,869$31,075
Depreciation Depletion$12,717$3,132$2,491$18,340
Fees for Services Accounting$10,609$2,613$2,078$15,300
Insurance$5,564$1,370$1,090$8,024
Fees for Services Legal$686$169$134$989
Total Functional Expenses$1,473,540$271,197$445,455$2,190,192

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,463,932
Expenses per Audited Statements$2,190,192
Total Expenses per Form 990$2,190,192
Expenses Not Reported on Form 990$273,740
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$53,407
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members consist of individuals, associations, clubs, and organizations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members have the right to vote on the election of Directors and on other matters submitted to the membership by the Board of Directors. Each individual member has one vote and each member group has one vote.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Members have the right to vote on changes to the bylaws.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by the finance committee.1) The draft Form 990 is e-mailed to the finance committee members for review.2) The finance committee holds a meeting to discuss the contents of the Form 990.3) The committee submits review comments to the finance director and makes one of the following recommendations: A) File the Form 990 as prepared or B) Request a meeting with the auditor and staff to discuss potential changes4) Before the Form 990 is filed, a copy is provided to the Board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

At a regularly scheduled board meeting, the PCTA board of directors determines the salary of the executive director based in part on performance measured against objectives and other factors. In 2014 the Board of Directors used comparable salary data from a survey of Northern California non -profit organizations from the Nonprofit Compensation Associates.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

At a regularly scheduled board meeting, the PCTA board of directors reviewed and approved the salary of the Finance Director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are available to the public upon request. Form 990 can be found through guidestar.org and PCTA's website and PCTA's Financial statements can also be found on their website.

Filing and Contact Details

Filer

Filer Name
Pacific Crest Trail Association
EIN
33-0051202
Phone
9162851846
Address
1331 Garden Highway, Sacramento, CA 95833

Signing Officer

Name
Liz Bergeron
Title
Executive Direc
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Liz Bergeron
Formed
1977
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
24
Volunteers
1,591

Preparer

Firm
John Waddell & Co CPAs
Address
3416 American River Drive A, Sacramento, CA 95864
Preparer
Debbie McCardle Ask CPA
Phone
9164882460
Supplemental Narrative

Additional Explanations

Program Service Accomplishments Continued: Promote

In 2014, promotional activities included: publishing four issues (50,000 copies) of the Pacific Crest Trail Communicator magazine, and distributing it to members, partners and elected officials; publishing an annual calendar; publishing four regular issues of Trail Dirt, the PCTA's electronic newsletter. The PCTA received 999 calls to the toll-free Trail Information telephone line; issued 2,627 wilderness permits; and monitored 1,366,385 website visits and 67,500 Facebook likes. PCTA ran a national awareness campaign around the theatrical release of the movie Wild to build awareness for the trail and the PCTA as the only organization dedicated to preserving the entire length of the PCT.

Program Service Accomplishments Continued: Protect

In addition, PCTA advocated for Land and Water Conservation funding for the U.S. Forest Service and the Bureau of Land Management. PCTAs advocacy work made it possible for the following acquisitions benefitting the PCT to occur in 2014: In California, the US Forest Service purchased more than 1,000 acres near Mount Eddy, west of Mount Shasta, nearly 500 acres of Fleming Ranch in Southern California and 100 acres of Onyx Peak in Southern California. In Oregon, the Bureau of Land Management purchased 160 acres in the Hyatt Lake area. In addition, the Nature Conservancy purchased nearly 48,000 acres near the Pacific Crest Trail east of Seattle including tracks within the PCT corridor in the state of Washington.PCTA also monitored or responded to ongoing threats to the trail, including the following: Trailwide - timber harvesting, fuels reduction, reforestation, invasive plant eradication, watershed restoration; California - wind development, solar installation, California High Speed Train, bankruptcy/selling of Warner Springs Ranch, Highway 138 expansion, Marine Corps Mountain Warfare Base Expansion, Yellow Creek bridge expansion, and State Route 89 realignment at Burney Falls State Park; Oregon - Pacific Connector Natural Gas Pipeline; Washington - ski area expansion, Suiattle River Road repairs, and Stehekin Valley Road relocation. In 2014, PCTA staff conducted 528 meetings with government agency partners to plan field work. About half of these meetings included discussion of protection activities. Our 2014 protection activities also included an annual trip to Washington, D.C. in February to advocate for federal trail management, operations and land acquisition funding for the PCT. Volunteers - including youth - and PCTA staff members attended this "Hike the Hill" event, visiting with federal agency leaders and Congressional representatives and their staff.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

To defray normal operating expenses of the PCTA incurred in the furtherance of its objectives of protecting, preserving, and promoting the PCT, to defray expenses incurred by the PCTA in maintaining or improving the PCT, and to defray expenses incurred by the PCTA in promoting use of the PCT, membership in the PCTA, contributions or gifts to the PCTA, and direct costs incurred in the management and administration of the endowment fund.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Cost of Sales $8319

Part XII, Line 2D: Other expenses and losses per audited F/S

Cost of Sales $8319

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt138904
IRS990/Form990PartVIISectionAGrp/PersonNm0Chip Herzig
IRS990/Form990PartVIISectionAGrp/PersonNm1John Crawford
IRS990/Form990PartVIISectionAGrp/PersonNm2Christy Corzine
IRS990/Form990PartVIISectionAGrp/PersonNm3Tim McGuire
IRS990/Form990PartVIISectionAGrp/PersonNm4Don Ralphs
IRS990/Form990PartVIISectionAGrp/PersonNm5Denise Gilbert
IRS990/Form990PartVIISectionAGrp/PersonNm6Barney Mann
IRS990/Form990PartVIISectionAGrp/PersonNm7John Hoffnagle
IRS990/Form990PartVIISectionAGrp/PersonNm8Eric Ryback
IRS990/Form990PartVIISectionAGrp/PersonNm9Tom Reveley
IRS990/Form990PartVIISectionAGrp/PersonNm10Scott Jacobsmeyer
IRS990/Form990PartVIISectionAGrp/PersonNm11Anne Ewalt
IRS990/Form990PartVIISectionAGrp/PersonNm12Jim Newman
IRS990/Form990PartVIISectionAGrp/PersonNm13Liz Bergeron
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sec/Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Exec Dir & CEO
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt065823
IRS990/OtherEmployeeBenefitsGrp/TotalAmt091879
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IRS990/OtherExpensesGrp/Desc1Miscellaneous
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IRS990/OtherExpensesGrp/FundraisingAmt137273
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06260
IRS990/OtherExpensesGrp/ProgramServicesAmt030702
IRS990/OtherExpensesGrp/TotalAmt0110565
IRS990/OtherExpensesGrp/TotalAmt174235
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IRS990/PayrollTaxesGrp/TotalAmt082229
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09118
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IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01041213
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt070609
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023131
IRS990/PrincipalOfficerNm0Liz Bergeron
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IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990/ProgramServiceRevenueGrp/Desc1Government Grants
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTE:Through our print and electronic publications and personal outreach, we promote the PCT, marshal volunteers and keep our members and elected leaders informed of programs and issues facing the trail. Program service accomplishments continued on Schedule O.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0514134
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0233815
IRS990/ProgSrvcAccomActy3Grp/Desc0PROTECT:In 2014, the PCTA partnered with private foundations, land trusts, and federal agencies to purchase land from private owners that included or was adjacent to the PCT. Program service accomplishments continued on Schedule O.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt058702
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