Civic Intelligence

Pacific Crest Trail Association

990 • Fiscal year 2016 • EIN 33-0051202

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

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

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.13x

Higher debt load relative to revenue than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

80th percentile

20%

Higher net margin than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

84th percentile

$156,060

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

90th percentile

44%

Faster asset growth than 90% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

83rd percentile

31%

Faster revenue growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,595,103

Up $1,097,065 (+44%) from 2015

Net Assets

Up

$3,133,583

Up $785,475 (+33%) from 2015

Liabilities

Up

$461,520

Up $311,590 (+208%) from 2015

Revenue

Up

$3,625,136

Up $858,868 (+31%) from 2015

Expenses

Up

$2,899,571

Up $373,960 (+15%) from 2015

Net Income

Up

$725,565

Up $484,908 (+201%) from 2015

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

2016

Assets$3,595,103
Liabilities$461,520
Net Assets$3,133,583

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

2016

Revenue$3,625,136
Expenses$2,899,571
Net Income$725,565
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$3,960,860
Mission and Program Overview

Mission

The pacific crest trail association's mission is to advocate for the pacific crest trail as an inspirational outdoor experience, to connect people to the pct, and to conserve the trail.

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$1,935,558$2,261,358▲ $325,800
Pledges and Grants Receivable$323,697$338,409▲ $14,712
Loans From Officers Directors-$200,000-
Cash and Non-Interest-Bearing Accounts$141,749$181,691▲ $39,942
Land, Buildings, and Equipment, Net$27,017$49,068▲ $22,051
Prepaid Expenses and Deferred Charges$32,665$42,398▲ $9,733
Accounts Receivable$34,793$35,020▲ $227
Inventories for Sale or Use$2,559$5,159▲ $2,600
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$2,498,038$3,595,103▲ $1,097,065
Other Assets Total-$682,000-
Liabilities
Accounts Payable and Accrued Expenses$141,302$254,823▲ $113,521
Deferred Revenue$8,628$6,697▼ $1,931
Total Liabilities$149,930$461,520▲ $311,590
Net Assets / Fund Balance
Unrestricted Net Assets$628,938$1,315,387▲ $686,449
Permanently Rstr Net Assets$1,051,142$1,062,940▲ $11,798
Temporarily Rstr Net Assets$668,028$755,256▲ $87,228
Total Net Assets Fund Balance$2,348,108$3,133,583▲ $785,475
Total Liabilities and Net Assets / Fund Balance$2,498,038$3,595,103▲ $1,097,065

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,539$92,366$137,905
Other Land Buildings$3,529$69,223$72,752
Other Assets Org$682,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,229,298$11,798▲ $89,420$44,900$1,285,616
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Liz BergeronExec Director & CEOFT$132,972$23,088$156,060
Teresa FiethChief Fin & AdmFT$96,531$12,086$108,617
Barney MannDirector-$2,500-$2,500

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$2,570,064
Program Service Revenue
$1,004,139
Investment Income
$33,927
Other Revenue
$17,006
All Other Contributions
$2,556,315
Change in Net Assets
$725,565

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 Traded12$326,055
Clothing and Household Goods-$31,984
Total Noncash Contributions12$358,039

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,625,136
Revenue Not Reported on Form 990
$512,547
Total Revenue per Audited Statements
$4,137,683
Total Revenue per Form 990
$3,625,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,692,864
Other Expenses$1,119,736
Total Fundraising Expense$618,532
Grants and Similar Amounts Paid$52,450
Professional Fundraising Fees$34,521

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$776,203$109,765$223,134$1,109,102
Office Expenses$233,793$1,377$33,556$268,726
Current Officers, Directors, Trustees, and Key Employees$127,297$119,591$20,288$267,176
Travel$155,825$1,912$26,443$184,180
Fees for Services Other$144,135$1,262$2,907$148,304
Other Employee Benefits$98,071$19,159$27,143$144,373
Occupancy$100,534$15,192$20,104$135,830
Payroll Taxes$75,835$17,152$20,317$113,304
Other Expenses$45,356$9,084$44,494$98,934
Pension Plan Contributions$42,454$4,075$12,380$58,909
Conferences and Meetings$46,394$1,536$8,889$56,819
Grants to Domestic Orgs$52,450--$52,450
Information Technology$34,254$4,703$5,697$44,654
Fees for Services Professional Fundraising--$34,521$34,521
Depreciation Depletion$13,644$3,062$3,709$20,415
Fees for Services Accounting$10,743$2,411$2,921$16,075
Insurance$8,138$1,682$2,037$11,857
Fees for Services Legal$3,950--$3,950
Total Functional Expenses$1,969,076$311,963$618,532$2,899,571

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,352,208
Expenses per Audited Statements$2,899,571
Total Expenses per Form 990$2,899,571
Expenses Not Reported on Form 990$452,637
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Trust for Public LandSan Francisco, CA501(c)(3)Trinity Divide Land Protection Proj$25,000
USDA FS-Willamette NFSpringfield, OR-Willamette NF NEPA and OLR$15,275
Anza Borrego FoundationBorrego Springs, CA501(c)(3)Land purchase$8,175
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$34,521
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
Loans from Officers, Directors, Trustees, and Key Employees-$200,000-
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 the Form 990 of 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 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
2017-05-11
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
29
Volunteers
2,081

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: Protect

PCTAs advocacy work made it possible for the following acquisitions benefitting the PCT to occur in 2016: In the northern Sierra, the U.S. Forest Service acquired the 406 acre Castle Valley Property along the Interstate 80 corridor protecting a quarter-mile of the PCT. In Southern California, the Bureau of Land Management acquired 160 acres adjacent to the PCT in San Diego County, protecting the viewshed of the Trail. The U.S. Forest Service purchased two parcels totaling 163 acres in Los Angeles County, eliminating a trespass issue. In Washington, the U.S. Forest Service acquired 1,164 acres from The Nature Conservancy to permanently protect the PCT corridor on the Mount Baker-Snoqualmie and Okanagan-Wenatchee National Forests. The U.S. Forest Service also acquired 273 acres in the Columbia River Gorge National Scenic Area, protecting a mile of the PCT.The Pacific Crest Trail Association acquired two properties on the PCT for later U.S. Forest Service acquisition. The 160 acre Donomore Meadows property in Siskiyou County, California and the 245 acre Landers Meadow property in the Kern County, California. Both properties protect scenic view shed and high elevation meadows along the PCT. 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 Rail, Highway 138 expansion, Marine Corps Mountain Warfare Base Expansion, Yellow Creek bridge expansion, State Route 89 realignment at Burney Falls State Park, Forest Planning and over-snow vehicle planning; Oregon Pacific Connector Natural Gas Pipeline; Washington Joint Base Lewis-McCord Alpine Training Site proposal. In 2016, PCTA staff conducted 402 meetings with government agency partners to plan field work. About half of these meetings included discussion of protection activities. Our 2016 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 $9669

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

Cost of Sales $9669

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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/PersonNm8Rick Thalhammer
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/TitleTxt13Exec Dir & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chief Fin & Adm
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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. In 2016, promotional activities included: publishing four issues (54,000 copies) of the Pacific Crest Trail Communicator magazine, and distributing it to members, partners and elected officials; publishing an annual calendar; publishing twelve regular issues of Trail Dirt, the PCTAs electronic newsletter. The PCTA responded to 7,652 inquiries from trail users and the general public; issued 5,657 wilderness permits; and monitored 2,086,591 website visits and 131,869 Facebook likes.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PROTECT:In 2016, 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. In addition, PCTA advocated for Land and Water Conservation funding for the U.S. Forest Service and the Bureau of Land Management. Program service accomplishments continued on Schedule O
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