Civic Intelligence

Southern California Mountains Foundation

990 • Fiscal year 2017 • EIN 33-0556414

Oct 01, 2016 to Sep 30, 2017 • Filed on Mar 02, 2018

1355 W 26th StreetSan Bernardino, CA 92405

(909) 890-0400

Siviq Scores

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

Liabilities / Assets

75th percentile

0.38x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.22x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

69th percentile

$100,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

81st percentile

21%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

6.4%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,245,890

Up $587,137 (+35%) from 2015

Net Assets

Up

$1,402,332

Up $1,102,370 (+368%) from 2015

Liabilities

Down

$843,558

Down $515,233 (-38%) from 2015

Revenue

Up

$3,813,345

Up $895,459 (+31%) from 2015

Expenses

Up

$3,363,627

Up $591,702 (+21%) from 2015

Net Income

Up

$449,718

Up $303,757 (+208%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $671,418Liabilities 2014: $517,417Net Assets 2014: $154,0012014Assets 2015: $1,658,753Liabilities 2015: $1,358,791Net Assets 2015: $299,9622015Assets 2017: $2,245,890Liabilities 2017: $843,558Net Assets 2017: $1,402,3322017Assets 2018: $2,215,977Liabilities 2018: $735,511Net Assets 2018: $1,480,4662018Assets 2019: $2,778,708Liabilities 2019: $1,008,805Net Assets 2019: $1,769,9032019Assets 2021: $4,266,492Liabilities 2021: $1,694,524Net Assets 2021: $2,571,9682021Assets 2022: $4,368,064Liabilities 2022: $1,359,612Net Assets 2022: $3,008,4522022

Highlighted filing

2017

Assets$2,245,890
Liabilities$843,558
Net Assets$1,402,332

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2014: $2,873,376Expenses 2014: $2,787,036Net Income 2014: $86,3402014Revenue 2015: $2,917,886Expenses 2015: $2,771,925Net Income 2015: $145,9612015Revenue 2017: $3,813,345Expenses 2017: $3,363,627Net Income 2017: $449,7182017Revenue 2018: $4,312,857Expenses 2018: $4,234,723Net Income 2018: $78,1342018Revenue 2019: $5,046,950Expenses 2019: $4,757,513Net Income 2019: $289,4372019Revenue 2021: $5,634,591Expenses 2021: $4,832,324Net Income 2021: $802,2672021Revenue 2022: $6,209,639Expenses 2022: $5,773,155Net Income 2022: $436,4842022

Highlighted filing

2017

Revenue$3,813,345
Expenses$3,363,627
Net Income$449,718
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Mar 2, 2018
Return Version
2016v3.1
Gross Receipts
$3,872,902
Mission and Program Overview

Mission

Assist the forest service with the care of the national forest. This is accomplished by education, land management and the development of volunteers and partnerships with the national forest, government agencies, corporations and other nonprofit organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,125,949$856,136▼ $269,813
Cash and Non-Interest-Bearing Accounts$186,908$760,158▲ $573,250
Land, Buildings, and Equipment, Net$491,131$573,031▲ $81,900
Prepaid Expenses and Deferred Charges$29,809$25,970▼ $3,839
Inventories for Sale or Use$8,095$8,095→ $0
Total Assets$1,859,857$2,245,890▲ $386,033
Other Assets Total$17,965$22,500▲ $4,535
Liabilities
Other Liabilities$861,190$792,648▼ $68,542
Accounts Payable and Accrued Expenses$46,053$50,910▲ $4,857
Total Liabilities$907,243$843,558▼ $63,685
Net Assets / Fund Balance
Unrestricted Net Assets$909,534$1,360,752▲ $451,218
Temporarily Rstr Net Assets$41,580$41,580→ $0
Permanently Rstr Net Assets$1,500--
Total Net Assets Fund Balance$952,614$1,402,332▲ $449,718
Total Liabilities and Net Assets / Fund Balance$1,859,857$2,245,890▲ $386,033

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$179,295$249,933$429,228
Land$393,736-$393,736
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacy GorinExecutive DiFT$100,000$100,000

Board Members and Trustees

NameTitle
Mike DavisPresident
Carol FranklinDirector
Dayan AndersonDirector
Gene ZimmermanDirector
Kevin JaskowiakDirector
Larry LawrenceDirector
Linda HechtDirector
Mike MutschlerDirector
Rusty LaytonDirector
Stan MillerDirector
Eric MartSecretary
Dan KnappTreasurer
Mike JasbergVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,686,648
Program Service Revenue
$54,731
Investment Income
$0
Other Revenue
$71,966
All Other Contributions
$272,336
Change in Net Assets
$449,718

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,813,345
Total Revenue per Audited Statements
$3,813,345
Total Revenue per Form 990
$3,813,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,320,521
Other Expenses$1,043,106
Total Fundraising Expense$68,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,524,063$177,110$10,816$1,711,989
Other Employee Benefits$252,459$44,276$3,452$300,187
Payroll Taxes$175,219$30,730$2,396$208,345
Occupancy$131,718$11,334-$143,052
All Other Expenses$81,397$49,825$11,419$142,641
Fees for Services Other$60,936$34,504$18,855$114,295
Current Officers, Directors, Trustees, and Key Employees-$90,000$10,000$100,000
Insurance$39,332$6,898$538$46,768
Depreciation Depletion$42,122$2,535-$44,657
Other Expenses$43,700$19,113$1,444$43,700
Office Expenses$19,708$1,632$897$22,237
Travel$12,666$5,382$448$18,496
Conferences and Meetings$1,333$2,726-$4,059
Interest-$184-$184
Total Functional Expenses$2,778,670$516,019$68,938$3,363,627

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,363,627
Total Expenses per Audited Statements$3,363,627
Total Expenses per Form 990$3,363,627
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$128,068
Fundraising Direct Expenses$59,557
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concerts$128,068$128,068$59,557$68,511
Total Events$128,068$128,068$59,557$68,511
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances$710,704
Accrued Vacation$57,356
Accrued Payroll$24,588
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
No
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the board and executive director prior to filing.

Form 990, Page 6, Part VI, Line 12C

The executive director and the board president review any conflicts of interest to resolve the conflicts.

Form 990, Page 6, Part VI, Line 15A

The board of directors annually reviews the compensation of the executive director. The board considers compensation of executives at comparable organizations to determine compensation.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflicts of interest policy and annual financial statement available to the public upon request at the organization office.

Filing and Contact Details

Filer

Filer Name
Southern California Mountains
EIN
33-0556414
Phone
9098900400
Address
1355 W 26TH STREET, SAN BERNARDINO, CA 92405

Signing Officer

Name
Stacy Gorin
Title
Executive Director
Phone
9093822796
Signed
2018-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacy Gorin
Formed
1992
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
211
Volunteers
1,000

Preparer

Firm
Bowen Mcbeth Inc
Address
10722 ARROW RTE STE 110, RANCHO CUCAMONGA, CA 91730-4840
Preparer
Jeff L Werner
Phone
9099446465
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Assist the forest service with the care of the national forest. This is accomplished by education, land management and the development of volunteers and partnerships with the national forest, government agencies, corporations and other nonprofit organizations.

Form 990, Page 2, Part III, Line 4C

Lookouts and children's forest. The fire lookouts donated more then 17,000 volunteer hours each year from may through november supporting lookouts in spotting smoke, educating visitors about the history of the fire lookouts, mountain ecology, and keeping the lookouts a vibrant part of our local mountains and communities safe.

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IRS990/MissionDesc0ASSIST THE FOREST SERVICE WITH THE CARE OF THE NATIONAL FOREST. THIS IS ACCOMPLISHED BY EDUCATION, LAND MANAGEMENT AND THE DEVELOPMENT OF VOLUNTEERS AND PARTNERSHIPS WITH THE NATIONAL FOREST, GOVERNMENT AGENCIES, CORPORATIONS AND OTHER NONPROFIT ORGANIZATIONS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0OFF HIGHWAY VEHICLE EDUCATION AND SAFETY (OHV)- MORE THAN 300 OHV PATROL VOLUNTEERS CONTRIBUTED OVER 20,000 HOURS EACH YEAR IN TEACHING VISITORS TRAIL ETHICS AND LAND RESOURCE STEWARDSHIP, MAINTAINED OVER 900 MILES OF OHV ROADS AND TRAILS, LOGGED OVER 38,000 MILES OF PATROLS, EDUCATING 4,400 PEOPLE ON RESPONSIBLE RECREATION, IN ADDITION, THEY MAINTAIN AND MONITOR TRAILS TO HELP OHV ENTHUSIASTS RECREATE SAFELY WHILE PROTECTING THE PUBLIC LAND THEY VISIT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0OTHER PROGRAMS INCLUDE THE NATIONAL CHILDREN'S FOREST, A 3,400 ACRE SITE NESTLED IN THE SAN BERNARDINO MOUNTAINS. ALONG WITH RECREATION OPPORTUNTIES, CHILDREN'S FOREST HOSTS A VISITOR INFORMATION CENTER, AN ENVIRONMENTAL EDUCATION PROGRAM, A YOUTH LEADERSHIP PROGRAM AND AN ACTIVE REFORESTATION PROGRAM. CHILDREN'S FOREST IS A PLACE WHERE CHILDREN LEARN HOW TO BECOME STEWARDS OF THE LAND THROUGH EDUCATION AND OPPORTUNITIES. THE BIG BEAR DISCOVERY CENTER IS AN EDUCATIONAL AND INFORMATIONAL PORTAL TO THE NATIONAL FOREST. THE GOAL IS TO HEIGHTEN VISITOR AWARENESS ON HOW TO BECOME A MORE RESPONSIBLE CARETAKER OF A NATIONAL FOREST WHILE INCREASING THEIR ENJOYMENT AND KNOWLEDGE OF CALIFORNIA'S MOST RECREATED FORESTLAND. EDUCATED OVER 214,800 VISITORS THROUGH THE BIG BEAR DISCOVERY CENTER, FIRE LOOKOUTS AND CHILDREN'S FOREST. THE FIRE LOOKOUTS DONATED MORE THEN 17,000 VOLUNTEER HOURS EACH YEAR FROM MAY THROUGH NOVEMBER SUPPORTING LOOKOUTS IN SPOTTING SMOKE, EDUCATING VISITORS ABOUT THE HISTORY OF THE FIRE LOOKOUTS, MOUNTAIN ECOLOGY, AND KEEPING THE LOOKOUTS A VIBRANT PART OF OUR LOCAL MOUNTAINS AND COMMUNITIES SAFE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSIST THE FOREST SERVICE WITH THE CARE OF THE NATIONAL FOREST. THIS IS ACCOMPLISHED BY EDUCATION, LAND MANAGEMENT AND THE DEVELOPMENT OF VOLUNTEERS AND PARTNERSHIPS WITH THE NATIONAL FOREST, GOVERNMENT AGENCIES, CORPORATIONS AND OTHER NONPROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LOOKOUTS AND CHILDREN'S FOREST. THE FIRE LOOKOUTS DONATED MORE THEN 17,000 VOLUNTEER HOURS EACH YEAR FROM MAY THROUGH NOVEMBER SUPPORTING LOOKOUTS IN SPOTTING SMOKE, EDUCATING VISITORS ABOUT THE HISTORY OF THE FIRE LOOKOUTS, MOUNTAIN ECOLOGY, AND KEEPING THE LOOKOUTS A VIBRANT PART OF OUR LOCAL MOUNTAINS AND COMMUNITIES SAFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE BOARD AND EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT REVIEW ANY CONFLICTS OF INTEREST TO RESOLVE THE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE BOARD CONSIDERS COMPENSATION OF EXECUTIVES AT COMPARABLE ORGANIZATIONS TO DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND ANNUAL FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A

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