Civic Intelligence

Friends of Camp Natoma Inc

EIN 45-5529053 • 501(c)3 • San Luis Obispo, CA

Profile

Camp natoma is a rustic overnight experience for youth. Campers connect with the natural world through outdoor living and hands-on nature exploration, set goals and try new things, express their creativity, develop independence, self-esteem and cooperation, and interact with positive adult mentors.

PO Box 3012San Luis Obispo, CA 93403

www.campnatoma.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.87x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.61x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

28th percentile

-12%

Higher net margin than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$70,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

45th percentile

-5.0%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-26%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$271,981

Down $14,307 (-5.0%) from 2023

Liabilities

Up

$237,540

Up $19,686 (+9.0%) from 2023

Net Assets

Down

$34,441

Down $33,993 (-50%) from 2023

Revenue

Down

$388,815

Down $136,140 (-26%) from 2023

Expenses

Down

$436,702

Down $239,485 (-35%) from 2023

Net Income

Up

-$47,887

Up $103,345 (+68%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2019: $186,561Liabilities 2019: $134,682Net Assets 2019: $51,8792019Assets 2020: $294,101Liabilities 2020: $350,967Net Assets 2020: -$56,8662020Assets 2021: $467,395Liabilities 2021: $314,018Net Assets 2021: $153,3772021Assets 2022: $449,531Liabilities 2022: $244,889Net Assets 2022: $204,6422022Assets 2023: $286,288Liabilities 2023: $217,854Net Assets 2023: $68,4342023Assets 2024: $271,981Liabilities 2024: $237,540Net Assets 2024: $34,4412024

Highlighted filing

2024

Assets$271,981
Liabilities$237,540
Net Assets$34,441

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2019: $331,575Expenses 2019: $343,769Net Income 2019: -$12,1942019Revenue 2020: $133,731Expenses 2020: $256,702Net Income 2020: -$122,9712020Revenue 2021: $640,189Expenses 2021: $440,717Net Income 2021: $199,4722021Revenue 2022: $628,571Expenses 2022: $565,872Net Income 2022: $62,6992022Revenue 2023: $524,955Expenses 2023: $676,187Net Income 2023: -$151,2322023Revenue 2024: $388,815Expenses 2024: $436,702Net Income 2024: -$47,8872024

Highlighted filing

2024

Revenue$388,815
Expenses$436,702
Net Income-$47,887

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$388,850
Mission and Program Overview

Mission

Camp natoma is a rustic overnight experience for youth. Campers connect with the natural world through outdoor living and hands-on nature exploration, set goals and try new things, express their creativity, develop independence, self-esteem and cooperation, and interact with positive adult mentors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$170,736$131,515▼ $39,221
Savings and Temporary Cash Investments$58,333$69,095▲ $10,762
Investments in Publicly Traded Securities$47,168$61,320▲ $14,152
Rtn Earn Endowment Incm Other Fnds$68,434$34,441▼ $33,993
Inventories for Sale or Use$10,051$10,051→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$286,288$271,981▼ $14,307
Liabilities
Mortgage Notes Payable Secured by Investment Property$214,400$234,400▲ $20,000
Other Liabilities$3,454$3,140▼ $314
Total Liabilities$217,854$237,540▲ $19,686
Net Assets / Fund Balance
Total Net Assets Fund Balance$68,434$34,441▼ $33,993
Total Liabilities and Net Assets / Fund Balance$286,288$271,981▼ $14,307

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$122,897$154,469$277,366
Equipment$8,618$27,775$36,393
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diana KrichevskyExecutive DirectorFT$70,000$70,000
Emily ZbinExecutive Director (part Year)FT$12,774$12,774

Board Members and Trustees

NameTitle
Miranda ThompsonPresident
Elizabeth BarrettPresident (part Year)
Justin LowryDirector
Stephanie ZookDirector
Vivien DevaneyDirector
Wayne DengateDirector
Braden CroweDirector (part Year)
Wendy StocktonSecretary
Kirstin WojtowiczTreasurer
Jon OrnellesTreasurer (part Year)
Revenue and Support

Revenue Composition

Contributions and Grants
$11,330
Program Service Revenue
$376,579
Investment Income
$390
Other Revenue
$516
All Other Contributions
$11,330
Change in Net Assets
$-47,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$248,570
Salaries, Compensation, and Employee Benefits$188,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,492$11,497-$91,989
Current Officers, Directors, Trustees, and Key Employees$36,277$46,497-$82,774
Insurance-$61,828-$61,828
Depreciation Depletion$39,221--$39,221
Occupancy$28,902--$28,902
Payroll Taxes$11,610$1,759-$13,369
All Other Expenses$3,313$7,414-$10,727
Interest-$9,456-$9,456
Other Expenses$14,500$8,082-$8,082
Fees for Services Legal-$7,639-$7,639
Fees for Services Accounting-$5,090-$5,090
Advertising$3,642--$3,642
Office Expenses$564$958-$1,522
Travel-$286-$286
Total Functional Expenses$266,310$170,392$0$436,702
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$551
Fundraising Direct Expenses$35
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Robert ZbinSpouse of Emily Zbin (executive Director)Compensation Is Received by Robert Zbin as Director of OperationsNo$12,774
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liability$3,140
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Part VI, Section A, Line 2

There is a family relationship between elizabeth barrett (board president - part year) and kirstin wojtowicz (board director).

Form 990, Part VI, Section A, Line 4

Bylaws were amended effective 02/02/2024.

Form 990, Part VI, Section B, Line 11B

A copy of the 990 will be provided digitally to the board and will be approved at the following board meeting or special meeting depending on timing of filing.

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

Each director, principal officer, and member of a committee with governing board delegated powers are required to disclose any potential conflicts of interest as they arise and annually receive training regarding conflicts of interest which is documented in the organization's official minutes.

Form 990, Part VI, Section B, Line 15A

The organization formed an independent compensation review committee to review compensation for the executive director, director of operations, and camp director; however, that committee did not report to the board and the board did not review compensation in 2024.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Friends of Camp Natoma Inc
EIN
45-5529053
Phone
8053160163
Address
PO BOX 3012, SAN LUIS OBISPO, CA 93403

Signing Officer

Name
Miranda Thompson
Title
President
Phone
8053160163
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vivien Devaney
Formed
2012
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
24
Volunteers
28

Preparer

Firm
Glenn Burdette
Address
1150 PALM STREET, SAN LUIS OBISPO, CA 93401
Preparer
Megan C Chesney CPA
Phone
8055441441
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IRS990/PrincipalOfficerNm0VIVIEN DEVANEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/Desc0CAMP REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc1CUSTOM CAMP GROUP PROG
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0364135
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0364135
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112444
IRS990/ProgSrvcAccomActy2Grp/Desc0CAMP NATOMA OFFERS CUSTOM PROGRAMS TAILORED TO LOCAL COMMUNITY GROUPS, WHERE PARTICIPANTS CAN SLEEP UNDER THE STARS AND PARTICIPATE IN OPTIONAL ACTIVITIES SUCH AS GUIDED HIKES, ARCHERY, TEAMBUILDING, LEADERSHIP TRAINING, AND MORE.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt012444
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0104016
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-4804
IRS990/PYOtherExpensesAmt0303172
IRS990/PYOtherRevenueAmt011627
IRS990/PYProgramServiceRevenueAmt0414116
IRS990/PYRevenuesLessExpensesAmt0-151232
IRS990/PYSalariesCompEmpBnftPaidAmt0373015
IRS990/PYTotalExpensesAmt0676187
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0524955
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-47887
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0364135
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt068434
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt034441
IRS990/SavingsAndTempCashInvstGrp/BOYAmt058333
IRS990/SavingsAndTempCashInvstGrp/EOYAmt069095
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt011330
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0104016
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0133337
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0162577
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0122578
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0533838
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0390
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0580
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03448
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0296
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0194
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04908
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0376579
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0436783
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0500755
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0483144
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt08964
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01806225
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0390
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0580
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03448
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0296
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0194
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04908
IRS990ScheduleA/InvestmentIncomeCYPct00.00210
IRS990ScheduleA/InvestmentIncomePYPct00.00200
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99790
IRS990ScheduleA/PublicSupportPY509Pct00.98460
IRS990ScheduleA/PublicSupportTotal509Amt02340063
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0387909
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0540799
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0634092
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0645721
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0131542
IRS990ScheduleA/Total509Grp/TotalAmt02340063
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0388299
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0541379
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0637540
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0646017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0131736
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02344971
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt08618
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027775
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036393
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0122897
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0154469
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0277366
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0131515
IRS990ScheduleD/TotalLiabilityAmt03140
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ROBERT ZBIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF EMILY ZBIN (EXECUTIVE DIRECTOR)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt012774
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION IS RECEIVED BY ROBERT ZBIN AS DIRECTOR OF OPERATIONS
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS A FAMILY RELATIONSHIP BETWEEN ELIZABETH BARRETT (BOARD PRESIDENT - PART YEAR) AND KIRSTIN WOJTOWICZ (BOARD DIRECTOR).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BYLAWS WERE AMENDED EFFECTIVE 02/02/2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 WILL BE PROVIDED DIGITALLY TO THE BOARD AND WILL BE APPROVED AT THE FOLLOWING BOARD MEETING OR SPECIAL MEETING DEPENDING ON TIMING OF FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE AND ANNUALLY RECEIVE TRAINING REGARDING CONFLICTS OF INTEREST WHICH IS DOCUMENTED IN THE ORGANIZATION'S OFFICIAL MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION FORMED AN INDEPENDENT COMPENSATION REVIEW COMMITTEE TO REVIEW COMPENSATION FOR THE EXECUTIVE DIRECTOR, DIRECTOR OF OPERATIONS, AND CAMP DIRECTOR; HOWEVER, THAT COMMITTEE DID NOT REPORT TO THE BOARD AND THE BOARD DID NOT REVIEW COMPENSATION IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0286288
IRS990/TotalAssetsEOYAmt0271981
IRS990/TotalAssetsGrp/BOYAmt0286288
IRS990/TotalAssetsGrp/EOYAmt0271981
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt011330
IRS990/TotalEmployeeCnt024

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