Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 45-1648760 • 501(c)3 • Citrus Heights, CA
Profile
To develop and support programs that further social justice, environmental education and lesbian gay bisexual and transgender (lgbt) awareness. Programs are designed and selected to inspire and educate all people with a special focus on programs that target today's youth, to get young people involved in their communities, to support one another, and to respect and learn about the environment.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Assets
Down$0
Down $64,188 (-100%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$0
Down $64,188 (-100%) from 2024
Revenue
Up$20,785
Up $19,410 (+1412%) from 2024
Expenses
Up$73,598
Up $50,893 (+224%) from 2024
Net Income
Down-$52,813
Down $31,483 (-148%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To develop and support programs that further social justice, environmental education and lesbian gay bisexual and transgender (lgbt) awareness. Programs are designed and selected to inspire and educate all people with a special focus on programs that target today's youth, to get young people involved in their communities, to support one another, and to respect and learn about the environment.
| Description | Grants | Expenses |
|---|---|---|
| TO RAISE PUBLIC AWARENESS AND EDUCATE THE PUBLIC ABOUT THE ART OF BONSAI | $0 | $67,903 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PHIL SIEGEL | President/Director | PT | $0 | - | - |
| ROBERT PYE | Vice President/Director | PT | $0 | - | - |
| WAYNE KIRCHOFFER | Treasurer/Director | PT | $0 | - | - |
| SEAN PIAZZA | Director | PT | $0 | - | - |
| BETH FEINGOLD | Secretary | PT | $0 | - | - |
“Description: bank interest. Amount: 17. Description: capital gain distribution. Amount: 2,766. Description: dividend. Amount: 287. Total included on form 990-ez, line 4: 3,070.”
“Description: royalties. Amount: 642.”
“Activity classification: grants. Grantee name: golden state bonsai federation. Grantee address: lakeside park garden center, 666 bellevue ave oakland, ca 94610. Grantee relationship: unrelated party. Property description: cash. Date of gift: 02/28/25. Amount given: 67,728.”
“Description: accounting and tax preparation. Amount: 5,450. Description: board meeting. Amount: 304. Description: registration renewal fee. Amount: 50. Description: bank service fee. Amount: 66. Total to form 990-ez, line 16: 5,870.”
“Description: unrealized gain/loss. Amount: -11,375.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | WAYNE KIRCHOFFER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5109280451 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6060 SUNRISE VISTA DRIVE SUITE 2140 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CITRUS HEIGHTS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95610 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 64188 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 36317 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -52813 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 64188 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 17073 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 67728 |
| IRS990EZ/GrossReceiptsAmt | 0 | 57102 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3070 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 64188 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 64188 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PHIL SIEGEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ROBERT PYE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | WAYNE KIRCHOFFER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SEAN PIAZZA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BETH FEINGOLD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -11375 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 5870 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 642 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO DEVELOP AND SUPPORT PROGRAMS THAT FURTHER SOCIAL JUSTICE, ENVIRONMENTAL EDUCATION AND LESBIAN GAY BISEXUAL AND TRANSGENDER (LGBT) AWARENESS. PROGRAMS ARE DESIGNED AND SELECTED TO INSPIRE AND EDUCATE ALL PEOPLE WITH A SPECIAL FOCUS ON PROGRAMS THAT TARGET TODAY'S YOUTH, TO GET YOUNG PEOPLE INVOLVED IN THEIR COMMUNITIES, TO SUPPORT ONE ANOTHER, AND TO RESPECT AND LEARN ABOUT THE ENVIRONMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO RAISE PUBLIC AWARENESS AND EDUCATE THE PUBLIC ABOUT THE ART OF BONSAI |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 67903 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 53390 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 73598 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 67903 |
| IRS990EZ/TotalRevenueAmt | 0 | 20785 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1375 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4448 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5721 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3586 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 15130 |
| IRS990ScheduleA/PrivateFoundation170Ind | 0 | X |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 15130 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | GOLDEN STATE BONSAI FEDERATION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2025-02-28 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 953447952 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 67728 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 666 BELLEVUE AVE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | OAKLAND |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 94610 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: BANK INTEREST. AMOUNT: 17. DESCRIPTION: CAPITAL GAIN DISTRIBUTION. AMOUNT: 2,766. DESCRIPTION: DIVIDEND. AMOUNT: 287. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 3,070. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: ROYALTIES. AMOUNT: 642. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACTIVITY CLASSIFICATION: GRANTS. GRANTEE NAME: GOLDEN STATE BONSAI FEDERATION. GRANTEE ADDRESS: LAKESIDE PARK GARDEN CENTER, 666 BELLEVUE AVE OAKLAND, CA 94610. GRANTEE RELATIONSHIP: UNRELATED PARTY. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 02/28/25. AMOUNT GIVEN: 67,728. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTING AND TAX PREPARATION. AMOUNT: 5,450. DESCRIPTION: BOARD MEETING. AMOUNT: 304. DESCRIPTION: REGISTRATION RENEWAL FEE. AMOUNT: 50. DESCRIPTION: BANK SERVICE FEE. AMOUNT: 66. TOTAL TO FORM 990-EZ, LINE 16: 5,870. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: UNREALIZED GAIN/LOSS. AMOUNT: -11,375. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WAYNE P KIRCHOFFER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER/DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5109280451 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE PYE-HARRIS LEGACY PROJECT INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PYE- |
| ReturnHeader/Filer/EIN | 0 | 451648760 |
| ReturnHeader/Filer/PhoneNum | 0 | 9168347280 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6060 SUNRISE VISTA DRIVE 2140 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CITRUS HEIGHTS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95610 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 943384475 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TIMPSON GARCIA LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 70 WASHINGTON STREET SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OAKLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 946073705 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5108322325 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ELAINE L KAWASAKI |
| ReturnHeader/ReturnTs | 0 | 2025-07-11T17:10:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-03-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-02-28 |
| ReturnHeader/TaxYr | 0 | 2024 |
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