Civic Intelligence

Pacific Crest Trail Association

990 • Fiscal year 2015 • EIN 33-0051202

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 10, 2016

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

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

37th percentile

0.05x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

65th percentile

8.7%

Higher net margin than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

84th percentile

$152,267

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

71st percentile

8.9%

Faster asset growth than 71% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

45th percentile

1.5%

Faster revenue growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,498,038

Up $204,310 (+8.9%) from 2014

Net Assets

Up

$2,348,108

Up $208,306 (+9.7%) from 2014

Liabilities

Down

$149,930

Down $3,996 (-2.6%) from 2014

Revenue

Up

$2,766,268

Up $39,571 (+1.5%) from 2014

Expenses

Up

$2,525,611

Up $335,419 (+15%) from 2014

Net Income

Down

$240,657

Down $295,848 (-55%) from 2014

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

2015

Assets$2,498,038
Liabilities$149,930
Net Assets$2,348,108

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

2015

Revenue$2,766,268
Expenses$2,525,611
Net Income$240,657
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 10, 2016
Return Version
2015v2.0
Gross Receipts
$2,772,514
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$1,911,933$1,935,558▲ $23,625
Pledges and Grants Receivable$70,609$323,697▲ $253,088
Cash and Non-Interest-Bearing Accounts$218,582$141,749▼ $76,833
Accounts Receivable$34,638$34,793▲ $155
Prepaid Expenses and Deferred Charges$23,131$32,665▲ $9,534
Land, Buildings, and Equipment, Net$31,364$27,017▼ $4,347
Inventories for Sale or Use$3,471$2,559▼ $912
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-
Intangible Assets-$0-
Total Assets$2,293,728$2,498,038▲ $204,310
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$142,347$141,302▼ $1,045
Deferred Revenue$11,579$8,628▼ $2,951
Total Liabilities$153,926$149,930▼ $3,996
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,041,213$1,051,142▲ $9,929
Temporarily Rstr Net Assets$700,416$668,028▼ $32,388
Unrestricted Net Assets$398,173$628,938▲ $230,765
Total Net Assets Fund Balance$2,139,802$2,348,108▲ $208,306
Total Liabilities and Net Assets / Fund Balance$2,293,728$2,498,038▲ $204,310

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,591$96,596$109,187
Other Land Buildings$14,426$58,326$72,752

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,266,286$9,929▼ $7,161$39,756$1,229,298
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Liz BergeronExec Director & CEOFT$131,827$20,440$152,267
Teresa FiethChief Fin & AdmFT$89,734$11,143$100,877
Barney MannDirector-$2,500-$2,500

Board Members and Trustees

NameTitle
John CrawfordChairman
Scott JacobsmeyerVice Chair
Chip HerzigDirector
Don RalphsDirector
Eric RybackDirector
Jim NewmanDirector
John HoffnagleDirector
Ken SchwarzDirector
Priscila FrancoDirector
Tim McGuireDirector
Tom ReveleyDirector
Denise GilbertSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,804,705
Program Service Revenue
$912,880
Investment Income
$25,474
Other Revenue
$23,209
All Other Contributions
$1,789,917
Change in Net Assets
$240,657

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 Traded11$35,645
Clothing and Household Goods-$17,547
Total Noncash Contributions11$53,192

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,766,268
Revenue Not Reported on Form 990
$362,018
Total Revenue per Audited Statements
$3,128,286
Total Revenue per Form 990
$2,766,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,478,594
Other Expenses$976,323
Total Fundraising Expense$579,781
Professional Fundraising Fees$42,050
Grants and Similar Amounts Paid$28,644

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$689,016$76,559$191,869$957,444
Current Officers, Directors, Trustees, and Key Employees$113,270$120,663$21,711$255,644
Office Expenses$167,697$1,449$36,353$205,499
Travel$149,952$1,505$29,095$180,552
Fees for Services Other$119,839$1,811$5,021$126,671
Other Employee Benefits$84,517$16,034$22,990$123,541
Occupancy$89,376$13,545$17,836$120,757
Payroll Taxes$64,287$14,794$16,992$96,073
Other Expenses$39,934$7,968$44,828$92,730
Conferences and Meetings$39,495$1,450$10,385$51,330
Pension Plan Contributions$34,093$2,174$9,625$45,892
Fees for Services Professional Fundraising--$42,050$42,050
Information Technology$25,266$3,796$5,467$34,529
Grants to Domestic Orgs$28,644--$28,644
Depreciation Depletion$13,871$3,136$3,723$20,730
Fees for Services Accounting$10,448$2,363$2,804$15,615
Insurance$6,886$1,557$1,848$10,291
Fees for Services Legal$365$70$83$518
Total Functional Expenses$1,676,956$268,874$579,781$2,525,611

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,919,980
Expenses per Audited Statements$2,525,611
Total Expenses per Form 990$2,525,611
Expenses Not Reported on Form 990$394,369
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Conservation ExpnceFlagstaff, AZ501(c)(3)Sierra Buttes Realignment$18,644
Southern Oregon Land ConsvncyAshland, OR501(c)(3)Parsons Conservation Easement$6,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$42,050
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 Chief Financial and Administrative Officer 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 an executive session of a regularly scheduled board meeting, the PCTA board of directors determines the salary and bonus of the executive director and Chief Financial & Administrative Officer based in part on performance measured against objectives and other factors. In addition, the Board of Directors uses compensation data from comparable nonprofit organizations as well as a survey of Northern California nonprofit organizations from the Nonprofit Compensation Associates.

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

At an executive session of a regularly scheduled board meeting, the PCTA board of directors determines the salary and bonus of the executive director and Chief Financial & Administrative Officer based in part on performance measured against objectives and other factors. In addition, the Board of Directors uses compensation data from comparable nonprofit organizations as well as a survey of Northern California nonprofit organizations from the Nonprofit Compensation Associates.

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
Teresa Fieth
Title
Chief Fin & Adm
Signed
2016-08-10
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
26
Volunteers
1,825

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 2015, promotional activities included: publishing four issues (46,000 copies) of the Pacific Crest Trail Communicator magazine, and distributing it to members, partners and elected officials; publishing an annual calendar; publishing eleven regular issues of Trail Dirt, the PCTAs electronic newsletter. The PCTA responded to 6,207 inquiries from trail users and the general public; issued 4,462 wilderness permits; and monitored 2,923,891 website visits and 108,000 Facebook likes.

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 benefiting the PCT to occur in 2015: In Southern California, the Mojave Desert Land Trust successfully completed the transfer of 224 acres to the Bureau of Land Management protecting view shed for more than one mile of the PCT through the San Gorgonio Wilderness area. In Washington, the U.S. Forest Service acquired 908 acres from the Trust for Public Land to permanently protect the PCT corridor on the Mount Baker-Snoqualmie and Okanagan-Wenatchee National Forests. PCTA also monitored or responded to ongoing threats to the trail, including the following: Trailwide timber harvesting, fuels reduction, reforestation, invasive plant eradication, watershed, meadow, and fire restoration, illegal use, grazing, ski resort expansion, commercial competitive events; California wind development, solar installation, California High Speed Train, 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 Joint Base Lewis-McCord Alpine Training Site proposal. In 2015, PCTA staff conducted 472 meetings with government agency partners to plan field work. About half of these meetings included discussion of protection activities. Our 2015 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. This includes expenses in maintaining or improving the PCT, membership in the PCTA, generating 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 $6246

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

Cost of Sales $6246

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IRS990/Form990PartVIISectionAGrp/PersonNm0Chip Herzig
IRS990/Form990PartVIISectionAGrp/PersonNm1Priscila Franco
IRS990/Form990PartVIISectionAGrp/PersonNm2Scott Jacobsmeyer
IRS990/Form990PartVIISectionAGrp/PersonNm3Tim McGuire
IRS990/Form990PartVIISectionAGrp/PersonNm4Don Ralphs
IRS990/Form990PartVIISectionAGrp/PersonNm5Denise Gilbert
IRS990/Form990PartVIISectionAGrp/PersonNm6John Crawford
IRS990/Form990PartVIISectionAGrp/PersonNm7John Hoffnagle
IRS990/Form990PartVIISectionAGrp/PersonNm8Eric Ryback
IRS990/Form990PartVIISectionAGrp/PersonNm9Tom Reveley
IRS990/Form990PartVIISectionAGrp/PersonNm10Barney Mann
IRS990/Form990PartVIISectionAGrp/PersonNm11Ken Schwarz
IRS990/Form990PartVIISectionAGrp/PersonNm12Jim Newman
IRS990/Form990PartVIISectionAGrp/PersonNm13Liz Bergeron
IRS990/Form990PartVIISectionAGrp/PersonNm14Teresa Fieth
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sec/Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Exec Dir & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chief Fin & Adm
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IRS990/MissionDesc0To 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.
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IRS990/PrincipalOfficerNm0Liz Bergeron
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0Advertising revenue
IRS990/ProgramServiceRevenueGrp/Desc1Government grants
IRS990/ProgramServiceRevenueGrp/Desc2Other contract fees
IRS990/ProgramServiceRevenueGrp/Desc3Sponsorship revenue
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110000
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210000
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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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PROTECT:In 2015, 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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Peer Organizations

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