Civic Intelligence

Friends of Palomar Mountain State Park

EIN 46-4143045 • 501(c)3 • Palomar Mountain, CA

Pub. 78 Eligible990-N CoverageNTEE N11

Profile

Dedicated to supporting park rangers.

PO Box 91Palomar Mountain, CA 92060

www.friendsofpalomarsp.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.00x

Higher debt load relative to assets than 80% of similar nonprofits.

NTEE N11 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.01x

Higher debt load relative to revenue than 84% of similar nonprofits.

NTEE N11 • <$500k nonprofits • Source year 2025

Net Margin

90th percentile

65%

Higher net margin than 90% of similar nonprofits.

NTEE N11 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$0

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE N11 • <$500k nonprofits • Source year 2025

Asset Growth

52nd percentile

12%

Faster asset growth than 52% of similar nonprofits.

NTEE N11 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

-6.7%

Faster revenue growth than 46% of similar nonprofits.

NTEE N11 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$210,080

Up $22,001 (+12%) from 2024

Liabilities

Up

$330

Up $308 (+1400%) from 2024

Net Assets

Up

$209,750

Up $21,693 (+12%) from 2024

Operations
Liabilities / Revenue84th percentileNet Margin90th percentile

Revenue

Down

$33,258

Down $2,382 (-6.7%) from 2024

Expenses

Up

$11,565

Up $3,055 (+36%) from 2024

Net Income

Down

$21,693

Down $5,437 (-20%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$300K$200K$100K$0Assets 2023: $161,061Liabilities 2023: $134Net Assets 2023: $160,9272023Assets 2024: $188,079Liabilities 2024: $22Net Assets 2024: $188,0572024Assets 2025: $210,080Liabilities 2025: $330Net Assets 2025: $209,7502025

Highlighted filing

2025

Assets$210,080
Liabilities$330
Net Assets$209,750
Open 2025 Filing

Operations Trend

Revenue Growth46th percentile

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

$40K$30K$20K$10K$0Revenue 2023: $34,815Expenses 2023: $15,652Net Income 2023: $19,1632023Revenue 2024: $35,640Expenses 2024: $8,510Net Income 2024: $27,1302024Revenue 2025: $33,258Expenses 2025: $11,565Net Income 2025: $21,6932025

Highlighted filing

2025

Revenue$33,258
Expenses$11,565
Net Income$21,693
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$210,080
Liabilities
$330
Net assets
$209,750
Revenue
$33,258
Expenses
$11,565
Net income
$21,693
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.33$0.12$0.22
2024Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$0.36$0.09$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.35$0.16$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 17, 2026
Return Version
2025v4.0
Gross Receipts
$44,870
Mission and Program Overview

Mission

Dedicated to supporting park rangers.

Program Services

DescriptionGrantsExpenses
Supporting park rangers.-$5,270
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROSEMARY JOHNSTONPresident-$0--
SHARON DALLVice President-$0--
Walt JohnstonBoard Member-$0--
Sandrine MillerTreasurer-$0--
Russell BabcockSecretary-$0--
DAWNA JOY SUMMERSDirector-$0--
Laurie GonzalezDirector-$0--
John BruceDirector-$0--
Ernie CowanDirector-$0--
WILL MEYSTDirector-$0--
Filing and Contact Details

Filer

Filer Name
Friends of Palomar Mountain State Park
EIN
46-4143045
Phone
6193846852
Address
PO BOX 91, PALOMAR MOUNTAIN, CA 92060

Signing Officer

Name
Rosemary Johnston
Title
President
Signed
2026-03-17
Discuss with paid preparer
Yes

Preparer

Firm
Accounting Solutions as Inc
Address
2160 Fletcher Parkway Ste 200, El Cajon, CA 92020
Preparer
Greg Teixeira CPA
Phone
6194407003
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $1553”

Other Expenses.1005

“Travel $759”

Other Expenses.1009

“Depreciation $852”

Other Expenses.1012

“Insurance $849”

Other Expenses.1

“SUPPLIES $979”

Other Expenses.2

“Repairs & Maintenance $504”

Other Expenses.3

“Books, subscriptions, referenc $295”

Other Expenses.5

“LICENSES & PERMITS $125”

Other Expenses.7

“STATE TAXES $50”

Other Expenses.8

“PAYPAL FEES $44”

Other Expenses.9

“PENALTIES $3”

Total Liabilities.1

“CREDIT CARD PAYABLES - Beginning $0 CREDIT CARD PAYABLES - Ending $20”

Total Liabilities.2

“SALES TAX PAYABLE - Beginning $22 SALES TAX PAYABLE - Ending $310”

Raw XML Appendix198 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
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IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0188057
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROSEMARY JOHNSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHARON DALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Walt Johnston
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Sandrine Miller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Russell Babcock
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DAWNA JOY SUMMERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Laurie Gonzalez
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7John Bruce
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Ernie Cowan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9WILL MEYST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt06013
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Dedicated to supporting park rangers.
IRS990EZ/PrintingPublicationsPostageAmt0295
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Supporting park rangers.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05270
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0330
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt011565
IRS990EZ/TotalProgramServiceExpensesAmt05270
IRS990EZ/TotalRevenueAmt033258
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://www.friendsofpalomarsp.org/
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt021395
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt027556
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt025705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt011262
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt028576
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0114494
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04307
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt0114
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60810
IRS990ScheduleA/PublicSupportPY170Pct00.69870
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IRS990ScheduleA/SubstantialContributorsTotAmt037653
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt021395
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IRS990ScheduleA/TotalSupportAmt0126367
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $1553
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $759
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $852
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $849
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUPPLIES $979
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Repairs & Maintenance $504
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOKS, SUBSCRIPTIONS, REFERENC $295
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LICENSES & PERMITS $125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8STATE TAXES $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PAYPAL FEES $44
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PENALTIES $3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CREDIT CARD PAYABLES - Beginning $0 CREDIT CARD PAYABLES - Ending $20
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SALES TAX PAYABLE - Beginning $22 SALES TAX PAYABLE - Ending $310
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.2
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSEMARY JOHNSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF PALOMAR MOUNTAIN STATE PARK
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0464143045
ReturnHeader/Filer/PhoneNum06193846852
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 91
ReturnHeader/Filer/USAddress/CityNm0PALOMAR MOUNTAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092060
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261526210
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Accounting Solutions as Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02160 Fletcher Parkway Ste 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0El Cajon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092020
ReturnHeader/PreparerPersonGrp/PhoneNum06194407003
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Greg Teixeira CPA
ReturnHeader/ReturnTs02026-03-17T16:11:08-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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