Civic Intelligence

Cacapon Resort State Park Foundation Inc

EIN 55-0690337 • 501(c)3 • Berkeley Springs, WV

Pub. 78 Eligible990-N Coverage

Profile

To beautify and maintain local park

1772 Valley RoadBerkeley Springs, WV 25411

cacapon resort state park foundation inc

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

76th percentile

22%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

30th percentile

-25%

Faster revenue growth than 30% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$157,831

Up $27,964 (+22%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$157,831

Up $27,964 (+22%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin81st percentile

Revenue

Down

$95,884

Down $32,627 (-25%) from 2023

Expenses

Down

$67,920

Down $90,803 (-57%) from 2023

Net Income

Up

$27,964

Up $58,176 (+193%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$200K$150K$100K$50K$0Assets 2022: $160,079Liabilities 2022: $0Net Assets 2022: $160,0792022Assets 2023: $129,867Liabilities 2023: $0Net Assets 2023: $129,8672023Assets 2024: $157,831Liabilities 2024: $0Net Assets 2024: $157,8312024

Highlighted filing

2024

Assets$157,831
Liabilities$0
Net Assets$157,831
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2022: $141,180Expenses 2022: $63,075Net Income 2022: $78,1052022Revenue 2023: $128,511Expenses 2023: $158,723Net Income 2023: -$30,2122023Revenue 2024: $95,884Expenses 2024: $67,920Net Income 2024: $27,9642024

Highlighted filing

2024

Revenue$95,884
Expenses$67,920
Net Income$27,964
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$157,831
Liabilities
$0
Net assets
$157,831
Revenue
$95,884
Expenses
$67,920
Net income
$27,964
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.96$0.68$0.28
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.29$1.59$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$1.41$0.63$0.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 22, 2024
Return Version
2023v6.0
Gross Receipts
$96,384
Mission and Program Overview

Mission

To beautify and maintain local park

Program Services

DescriptionGrantsExpenses
CREATE AND MAINTAIN A BIKE TRAIL IN LOCAL CACAPON STATE PARK.--
IMPROVEMENTS MADE TO STATE PARK NATURE CENTER--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES MICHAELPresident-$0--
LIN DUNHAMVice President-$0--
Filing and Contact Details

Filer

Filer Name
Cacapon Resort State Park Foundation Inc
EIN
55-0690337
Address
1772 VALLEY ROAD, BERKELEY SPRINGS, WV 25411

Signing Officer

Name
Jay Redick
Title
Treasurer
Phone
3042583085
Signed
2024-11-22
Discuss with paid preparer
Yes

Preparer

Firm
Bradley Thomas Matthew Close CPA
Address
PO Box 636, Berkeley Springs, WV 25411
Preparer
Megan E Shives CPA
Phone
3042584742
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountdepreciation from 4562 2,532bench expenses 3,837bike trail 19,966office and operations 1,171meeting expenses 3,885event prizes 2,761walking trail expenses 3,193miscellaneous 6,293donations 750nature center repairs 15,382entrance paving 4,944”

Description of other assets Part II line 24

“Category beginning of year end of yearbobcat mini exc (net of dep) 0 33,750dump truck (net of depreciatio 0 34,618”

Raw XML Appendix144 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JAY REDICK
IRS990EZ/BooksInCareOfDetail/PhoneNum03042583085
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01772 VALLEY ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BERKELEY SPRINGS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd025411
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0129867
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt089463
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt065382
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt027964
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02875
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0129867
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0157831
IRS990EZ/FundraisingGrossIncomeAmt08080
IRS990EZ/GrossReceiptsAmt096384
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt074
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0129867
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0157831
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0129867
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0157831
IRS990EZ/OccupancyRentUtltsAndMaintAmt050
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES MICHAEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LIN DUNHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt068368
IRS990EZ/OtherExpensesTotalAmt064714
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO BEAUTIFY AND MAINTAIN LOCAL PARK
IRS990EZ/PrintingPublicationsPostageAmt0281
IRS990EZ/ProgramServiceRevenueAmt022848
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CREATE AND MAINTAIN A BIKE TRAIL IN LOCAL CACAPON STATE PARK.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1IMPROVEMENTS MADE TO STATE PARK NATURE CENTER
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0500
IRS990EZ/SpecialEventsNetIncomeLossAmt07580
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WV
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt067920
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt095884
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt065382
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0128439
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0140958
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0334779
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt074
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt049
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0195
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08080
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08080
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt022848
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt022848
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt074
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0195
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt0365707
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt096310
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0128439
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0140958
IRS990ScheduleA/Total509Grp/TotalAmt0365707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt096384
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0128511
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0141007
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0365902
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDEPRECIATION FROM 4562 2,532BENCH EXPENSES 3,837BIKE TRAIL 19,966OFFICE AND OPERATIONS 1,171MEETING EXPENSES 3,885EVENT PRIZES 2,761WALKING TRAIL EXPENSES 3,193MISCELLANEOUS 6,293DONATIONS 750NATURE CENTER REPAIRS 15,382ENTRANCE PAVING 4,944
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARBOBCAT MINI EXC (NET OF DEP) 0 33,750DUMP TRUCK (NET OF DEPRECIATIO 0 34,618
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY REDICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03042583085
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CACAPON RESORT STATE PARK FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CACA
ReturnHeader/Filer/EIN0550690337
ReturnHeader/Filer/USAddress/AddressLine1Txt01772 VALLEY ROAD
ReturnHeader/Filer/USAddress/CityNm0BERKELEY SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025411
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550730316
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bradley Thomas Matthew Close CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 636
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Berkeley Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025411
ReturnHeader/PreparerPersonGrp/PhoneNum03042584742
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEGAN E SHIVES CPA
ReturnHeader/ReturnTs02025-01-16T10:07:10-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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