Civic Intelligence

Emerald Earth Sanctuary

990 • Fiscal year 2014 • EIN 68-0352202

Mar 01, 2013 to Feb 28, 2014 • Filed on Jul 14, 2014

PO Box 76495415

(707) 972-3096

Siviq Scores

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

Liabilities / Assets

47th percentile

0.04x

Higher debt load relative to assets than 47% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

0.61x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

52nd percentile

4.0%

Higher net margin than 52% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

43rd percentile

0.2%

Faster asset growth than 43% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-5.5%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2014

Assets

Up

$533,490

Up $1,240 (+0.2%) from 2013

Net Assets

Up

$514,550

Up $1,240 (+0.2%) from 2013

Liabilities

Flat

$18,940

Flat from 2013

Revenue

$31,259

No earlier filing loaded for comparison.

Expenses

Up

$30,019

Up $1,467 (+5.1%) from 2013

Net Income

$1,240

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $526,383Liabilities 2011: $18,9402011Assets 2012: $537,039Liabilities 2012: $18,940Net Assets 2012: $518,0992012Assets 2013: $532,250Liabilities 2013: $18,940Net Assets 2013: $513,3102013Assets 2014: $533,490Liabilities 2014: $18,940Net Assets 2014: $514,5502014Assets 2015: $534,152Liabilities 2015: $18,940Net Assets 2015: $515,2122015Assets 2016: $514,414Liabilities 2016: $18,940Net Assets 2016: $495,4742016Assets 2017: $511,577Liabilities 2017: $18,940Net Assets 2017: $492,6372017Assets 2018: $511,577Liabilities 2018: $18,940Net Assets 2018: $492,6372018Assets 2019: $567,994Liabilities 2019: $18,940Net Assets 2019: $549,0542019Assets 2020: $657,778Liabilities 2020: $0Net Assets 2020: $657,7782020Assets 2021: $686,191Liabilities 2021: $0Net Assets 2021: $686,1912021Assets 2022: $646,866Liabilities 2022: $0Net Assets 2022: $646,8662022Assets 2023: $667,438Liabilities 2023: $0Net Assets 2023: $667,4382023Assets 2024: $741,565Liabilities 2024: $0Net Assets 2024: $741,5652024Assets 2025: $734,182Liabilities 2025: $0Net Assets 2025: $734,1822025

Highlighted filing

2014

Assets$533,490
Liabilities$18,940
Net Assets$514,550

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $37,054Expenses 2011: $38,573Net Income 2011: -$1,5192011Expenses 2012: $23,2122012Expenses 2013: $28,5522013Revenue 2014: $31,259Expenses 2014: $30,019Net Income 2014: $1,2402014Revenue 2015: $33,218Expenses 2015: $32,556Net Income 2015: $6622015Revenue 2016: $24,497Expenses 2016: $44,235Net Income 2016: -$19,7382016Revenue 2017: $22,279Expenses 2017: $25,116Net Income 2017: -$2,8372017Revenue 2018: $13,979Expenses 2018: $15,327Net Income 2018: -$1,3482018Revenue 2019: $20,113Expenses 2019: $32,415Net Income 2019: -$12,3022019Revenue 2020: $120,067Expenses 2020: $26,073Net Income 2020: $93,9942020Revenue 2021: $60,427Expenses 2021: $36,953Net Income 2021: $23,4742021Revenue 2022: $21,435Expenses 2022: $60,848Net Income 2022: -$39,4132022Revenue 2023: $63,990Expenses 2023: $43,418Net Income 2023: $20,5722023Revenue 2024: $140,132Expenses 2024: $66,163Net Income 2024: $73,9692024Revenue 2025: $126,574Expenses 2025: $128,957Net Income 2025: -$2,3832025

Highlighted filing

2014

Revenue$31,259
Expenses$30,019
Net Income$1,240
Jump To
Filing Snapshot
Filing Period
Mar 1, 2013 to Feb 28, 2014
Signed
Jul 14, 2014
Return Version
2013v3.1
Gross Receipts
$31,259
Mission and Program Overview

Mission

Educational religous organization providing all who might an

Religious To establish a center as a place of worship, meditation, healing and religious practices. To conduct spiritual retreats. More than 200 participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$511,452$509,163▼ $2,289
Pd in Cap Srpls Land Bldg Eqp Fund$511,452$509,163▼ $2,289
Savings and Temporary Cash Investments$20,798$24,327▲ $3,529
Rtn Earn Endowment Incm Other Fnds$1,858$5,387▲ $3,529
Loans From Officers Directors$4,940$4,940→ $0
Total Assets$532,250$533,490▲ $1,240
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,000$14,000→ $0
Total Liabilities$18,940$18,940→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$513,310$514,550▲ $1,240
Total Liabilities and Net Assets / Fund Balance$532,250$533,490▲ $1,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$150,131$25,395-
Land$335,000--
Equipment$24,032$43,550-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sara Mccamant Treasurer7526 Leland St., Sebastopol, CA 95472
James Stoops President7777 Bodega Ave Ste 202, Sebastopol, CA 95472
Darryl Berlin Director7856 Leland St., Sebastopol, CA 95472
Constance Berens Secretary8880 Green Valley Rd #54, Sebastopol, CA 95472
Thomas Shaver DirectorPO Box 764, Boonville, CA 95415
Revenue and Support

Revenue Composition

Contributions and Grants
$21,877
Program Service Revenue
$0
Investment Income
$32
Other Revenue
$9,350
All Other Contributions
$21,877
Change in Net Assets
$1,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,019
Total Fundraising Expense$2,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$11,128$0$0$11,128
Other Expenses$3,493$0$0$3,493
Advertising$0$0$2,798$2,798
Fees for Services Management$0$2,546$0$2,546
Insurance$1,881$0$0$1,881
Office Expenses$0$1,128$0$1,128
Fees for Services Accounting$0$300$0$300
Total Functional Expenses$23,247$3,974$2,798$30,019
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$4,940$4,940→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

EIN
68-0352202
Phone
7079723096

Signing Officer

Name
James Stoops
Title
President
Phone
7079723096
Signed
2014-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Stoops
Formed
1995
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
100

Preparer

Preparer
Jan Wasson-smith
Phone
7078952352
Supplemental Narrative

Additional Explanations

Pt VI, Line 1A

The board of directors consists of 5 members elected by all

Pt VI, Line 1A

members of the organization

Pt VI, Line 2

Two fo the directors are married to each other

Pt VI, Line 6

Anyone interest in becoming a member must pay a membership fee

Pt VI, Line 6

to the organization and then has voting privileges.

Pt VI, Line 7A

Anyone having paid the membership fee becomes a voting member.

Pt VI, Line 7B

All decisions of the board are reviewed by the members.

Pt VI, Line 7B

Any decision of the board may be called for member

Pt VI, Line 7B

ratification by vote of the entire membership. If the

Pt VI, Line 7B

membership does not approve of the decision, the decision

Pt VI, Line 7B

will be reversed.

Pt VI, Line 11B

A printed copy of the return is provided to each board

Pt VI, Line 11B

member prior to filing. All board members are requested

Pt VI, Line 11B

to review the return and forward any questions or concerns

Pt VI, Line 11B

to Judy Lee Hummel for her consideration and response

Pt VI, Line 11B

prior to return submission.

Pt VI, Line 19

The organization's governing documents, conflict of interest policy

Pt VI, Line 19

and financial statements are avilable upon written, verbal, or

Pt VI, Line 19

electronically transmitted request to Judy Lee Hummel. Upon

Pt VI, Line 19

request, a written copy will be proveided to the requester.

Form 990, Part III, Line 4D

General operating expenses to keep the grounds and 2047. 0. 2500.

Raw XML Appendix387 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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0orig purc
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1orig purc
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt04500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt14500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DARRYL BERLIN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1SARA MCCAMANT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Dir/Officer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Dir/Officer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt04940
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board of directors consists of 5 members elected by all
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1members of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Two fo the directors are married to each other
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Anyone interest in becoming a member must pay a membership fee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4to the organization and then has voting privileges.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Anyone having paid the membership fee becomes a voting member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All decisions of the board are reviewed by the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Any decision of the board may be called for member
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ratification by vote of the entire membership. If the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9membership does not approve of the decision, the decision
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10will be reversed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11A printed copy of the return is provided to each board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12member prior to filing. All board members are requested
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13to review the return and forward any questions or concerns
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14to Judy Lee Hummel for her consideration and response
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15prior to return submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16The organization's governing documents, conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17and financial statements are avilable upon written, verbal, or
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18electronically transmitted request to Judy Lee Hummel. Upon
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19request, a written copy will be proveided to the requester.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20GENERAL OPERATING EXPENSES TO KEEP THE GROUNDS AND 2047. 0. 2500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0532250
IRS990/TotalAssetsEOYAmt0533490
IRS990/TotalAssetsGrp/BOYAmt0532250
IRS990/TotalAssetsGrp/EOYAmt0533490
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021877
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02798
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03974
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt023247
IRS990/TotalFunctionalExpensesGrp/TotalAmt030019
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018940
IRS990/TotalLiabilitiesEOYAmt018940
IRS990/TotalLiabilitiesGrp/BOYAmt018940
IRS990/TotalLiabilitiesGrp/EOYAmt018940
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0513310
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0514550
IRS990/TotalOtherProgSrvcExpenseAmt02047
IRS990/TotalOtherProgSrvcRevenueAmt02500
IRS990/TotalProgramServiceExpensesAmt023247
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09382
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt031259
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0532250
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0533490
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine107777 Bodega Ave Ste 202
IRS990/USAddress/City0Sebastopol
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode095472
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0emeraldearth.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES STOOPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07079723096
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10EMERALD EARTH SANCTUARY
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0680352202
ReturnHeader/Filer/PhoneNum07079723096
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 764
ReturnHeader/Filer/USAddress/City0BOONVILLE
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode095415
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JAN WASSON-SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1012730 ANDERSON VALLEY WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BOONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0954159102
ReturnHeader/PreparerPersonGrp/PhoneNum07078952352
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAN WASSON-SMITH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-07-15T06:07:17-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-03-01
ReturnHeader/TaxPeriodEndDt02014-02-28
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.34$0.00$7.34$1.27$1.29$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.42$0.00$7.42$1.40$0.66$0.74
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.00$6.67$0.64$0.43$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.47$0.00$6.47$0.21$0.61$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.86$0.00$6.86$0.60$0.37$0.23
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.58$0.00$6.58$1.20$0.26$0.94
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$0.19$5.49$0.20$0.32$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$0.19$4.93$0.14$0.15$0.01
2017Summary only. Only limited summary data is available for this year.$5.12$0.19$4.93$0.22$0.25$0.03
2016Detailed filing. Detailed filing data is available for this year.$5.14$0.19$4.95$0.24$0.44$0.20
2015Summary only. Only limited summary data is available for this year.$5.34$0.19$5.15$0.33$0.33$0.01
2014Detailed filing. Detailed filing data is available for this year.$5.33$0.19$5.15$0.31$0.30$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.32$0.19$5.13$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$0.19$5.18$0.23
2011Summary only. Only limited summary data is available for this year.$5.26$0.19$0.37$0.39$0.02