Civic Intelligence

Volcan Mountain Foundation

990 • Fiscal year 2024 • EIN 33-0329894

Jan 01, 2024 to Dec 31, 2024 • Filed on May 12, 2025

PO Box 1625Julian, CA 92036

(760) 765-2300

Siviq Scores

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

Liabilities / Assets

26th percentile

0.02x

Higher debt load relative to assets than 26% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.26x

Higher debt load relative to revenue than 61% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$76,254

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

20th percentile

-4.3%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-85%

Faster revenue growth than 1% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,261,273

Up $4,737,971 (+134%) from 2021

Net Assets

Up

$8,084,570

Up $4,568,352 (+130%) from 2021

Liabilities

Up

$176,703

Up $169,619 (+2394%) from 2021

Revenue

Up

$669,908

Up $390,613 (+140%) from 2021

Expenses

Up

$558,669

Up $364,914 (+188%) from 2021

Net Income

Up

$111,239

Up $25,699 (+30%) from 2021

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $3,117,223Liabilities 2012: $250,251Net Assets 2012: $2,866,9722012Assets 2013: $3,146,837Liabilities 2013: $150,831Net Assets 2013: $2,996,0062013Assets 2015: $3,160,843Liabilities 2015: $1,156Net Assets 2015: $3,159,6872015Assets 2016: $3,202,611Liabilities 2016: $422Net Assets 2016: $3,202,1892016Assets 2017: $3,248,562Liabilities 2017: $1,818Net Assets 2017: $3,246,7442017Assets 2018: $3,314,053Liabilities 2018: $1,696Net Assets 2018: $3,312,3572018Assets 2019: $3,335,801Liabilities 2019: $162Net Assets 2019: $3,335,6392019Assets 2020: $3,411,300Liabilities 2020: $1,412Net Assets 2020: $3,409,8882020Assets 2021: $3,523,302Liabilities 2021: $7,084Net Assets 2021: $3,516,2182021Assets 2024: $8,261,273Liabilities 2024: $176,703Net Assets 2024: $8,084,5702024

Highlighted filing

2024

Assets$8,261,273
Liabilities$176,703
Net Assets$8,084,570

Operations Trend

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

$800K$600K$400K$200K$0Expenses 2012: $121,7452012Revenue 2013: $230,834Expenses 2013: $101,800Net Income 2013: $129,0342013Revenue 2015: $252,924Expenses 2015: $137,894Net Income 2015: $115,0302015Revenue 2016: $178,909Expenses 2016: $125,556Net Income 2016: $53,3532016Revenue 2017: $184,644Expenses 2017: $147,863Net Income 2017: $36,7812017Revenue 2018: $231,506Expenses 2018: $162,504Net Income 2018: $69,0022018Revenue 2019: $195,162Expenses 2019: $186,431Net Income 2019: $8,7312019Revenue 2020: $233,884Expenses 2020: $170,875Net Income 2020: $63,0092020Revenue 2021: $279,295Expenses 2021: $193,755Net Income 2021: $85,5402021Revenue 2024: $669,908Expenses 2024: $558,669Net Income 2024: $111,2392024

Highlighted filing

2024

Revenue$669,908
Expenses$558,669
Net Income$111,239
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$669,908
Mission and Program Overview

Mission

The mission of the Volcan Mountain Foundation (VMF

The Volcan Mountain Foundation's mission is to preserve the 15-mile long Volcan Mountains range in its natural state for all generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,036,692$7,663,988▼ $372,704
Loans From Officers Directors$700,000$0▼ $700,000
Savings and Temporary Cash Investments$519,574$503,202▼ $16,372
Investments Program Related$74,065$93,297▲ $19,232
Prepaid Expenses and Deferred Charges$505$650▲ $145
Cash and Non-Interest-Bearing Accounts$136$136→ $0
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 in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Total Assets$8,630,972$8,261,273▼ $369,699
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$5,503$176,703▲ $171,200
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$705,503$176,703▼ $528,800
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,925,469$8,084,570▲ $159,101
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$7,925,469$8,084,570▲ $159,101
Total Liabilities and Net Assets / Fund Balance$8,630,972$8,261,273▼ $369,699

Asset Categories

AssetBook ValueDepreciationBasis
Land$7,544,438-$7,544,438
Buildings$76,786$38,214$115,000
Other Land Buildings$42,764$37,363$80,127
Equipment$0$0$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$87,046$7,500▲ $20,017$1,853$107,710
2023$73,260$0▲ $18,728$942$87,046
2022$96,458$0▼ $16,503$2,695$73,260
2021$88,138$1,322▲ $18,002$4$96,458
2020$80,744$1,286▲ $19,787$679$88,138
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric JonesPresidentFT$71,703$4,551$76,254
Susan MeyerDirectorFT$47,968$3,839$51,807

Board Members and Trustees

NameTitle
David RubensonVice President
Jay EvartsVice President
Adryenn CantorDirector
Bryan TranDirector
Cody PettersonDirector
Greg SchuettDirector
Jeffrey HoltDirector
Jeffrey LincerDirector
Jonathan AppelbaumDirector
Michael BeckDirector
Richard LouvDirector
Vicki BergstromSecretary
Toni MarquetteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$573,582
Program Service Revenue
$8,336
Investment Income
$30,529
Other Revenue
$57,461
All Other Contributions
$255,549
Change in Net Assets
$111,239
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$372,078
Salaries, Compensation, and Employee Benefits$172,636
Total Fundraising Expense$50,823
Professional Fundraising Fees$13,955
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$258,219$0$0$258,219
Current Officers, Directors, Trustees, and Key Employees$59,004$40,899$19,767$119,670
Other Salaries and Wages$27,996$1,263$0$29,259
Fees for Services Other$28,335$0$700$29,035
Fees for Services Professional Fundraising--$13,955$13,955
Occupancy$8,637$5,297$0$13,934
Payroll Taxes$6,880$3,334$1,564$11,778
Advertising$3,322$1,899$6,227$11,448
Insurance$4,228$6,485$553$11,266
Office Expenses$7,060$975$1,238$9,273
Pension Plan Contributions$4,632$2,245$1,052$7,929
Depreciation Depletion$7,703$0$0$7,703
Travel$4,885$621$997$6,503
All Other Expenses$6,257$0$0$6,257
Fees for Services Accounting$0$6,102$0$6,102
Interest$4,089$0$0$4,089
Other Employee Benefits$2,337$1,132$531$4,000
Information Technology$1,858$480$250$2,588
Total Functional Expenses$436,746$71,100$50,823$558,669
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,162
Professional Fundraising Fees$13,955
Fundraising Direct Expenses$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$57,162$57,162$10,025$47,137
Total Events$57,162$57,162$17,253$39,909
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$700,000$0▼ $700,000
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Wildlife Conservation Board Grant Advance$171,548
Credit Card$4,686
Sales Tax Payable$469
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

Draft tax filings reviewed by Treasurer, Executive Committee and full board membership.

Form 990, Part VI, Section B, Line 12C

Board members required to certify compliance annually.

Form 990, Part VI, Section B, Line 15

Executive Director compensation reviewed annually in December by Executive Committee, including compensation review of similar nonprofits and market analysis.

Form 990, Part VI, Section C, Line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Volcan Mountain Foundation
EIN
33-0329894
Phone
7607652300
Address
PO BOX 1625, Julian, CA 92036

Signing Officer

Name
Eric Jones
Title
President
Phone
7607652300
Signed
2025-05-12

Organization Details

Principal Officer
Eric Jones
Formed
1988
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
4
Volunteers
200
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Schedule D, Part V, Line 4 - Rubenson Endowment Fund is used to pay expenses related to the Art and Science Short-term Residency program. Cary Environmental Education Fund is used to pay expenses related to VMF's Environmental Education program.

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IRS990/Desc0Acquisitions & Land Preservation: For over 35 years, VMF has been preserving land within the 15-mile long Volcan Mountain Range by facilitating strategic acquisitions, and since 2009 by directly acquiring and managing 1,096 acres of key conserved lands. Since 1989, more than 19,000 acres of land have been acquired by conservation agencies and organizations, bringing conserved land within the 52,000 acre range to roughly 42,000 acres. VMF actively monitors land ownership within the range for opportunities and raises funds for, and maintains, a substantial land acquisition fund so that it can move quickly to purchase high-value conservation property as it becomes available from willing sellers. Building and maintaining partnerships with public agencies and conservation organizations that can own, manage and fund conservation lands is an ongoing, instrumental part of VMF's preservation activities as we continue to work to see that all lands within the range are preserved.
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