Civic Intelligence

Historic First Presbyterian Church Preservation Foundation

EIN 68-0368357 • Napa, CA

Pub. 78 Eligible990-N CoverageNTEE A80
Napa, CA

fpcnapa.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

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

NTEE A80 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.00x

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

NTEE A80 • <$500k nonprofits • Source year 2023

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

NTEE A80 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

NTEE A80 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

$399,901

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$399,901

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue71st percentileNet Margin99th percentile

Revenue

$358,416

No earlier filing loaded for comparison.

Expenses

$45

No earlier filing loaded for comparison.

Net Income

$358,371

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$400K$300K$200K$100K$0Assets 2023: $399,901Liabilities 2023: $0Net Assets 2023: $399,9012023

Highlighted filing

2023

Assets$399,901
Liabilities$0
Net Assets$399,901
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0Revenue 2023: $358,416Expenses 2023: $45Net Income 2023: $358,3712023

Highlighted filing

2023

Revenue$358,416
Expenses$45
Net Income$358,371
Open 2023 Filing

Filings

Most recent year

2023 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$399,901
Liabilities
$0
Net assets
$399,901
Revenue
$358,416
Expenses
$45
Net income
$358,371
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$0.00$4.00$3.58$0.00$3.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 6, 2024
Return Version
2023v4.0
Gross Receipts
$358,416
Mission and Program Overview

Mission

To preserve historic church structure

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$253,186-
Cash and Non-Interest-Bearing Accounts$41,530$146,715▲ $105,185
Total Assets$41,530$399,901▲ $358,371
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$41,530$399,901▲ $358,371
Total Net Assets Fund Balance$41,530$399,901▲ $358,371
Total Liabilities and Net Assets / Fund Balance$41,530$399,901▲ $358,371
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Jim JonesPresident
Mike GibsonSecretary
Jay GardnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$354,955
Program Service Revenue
$0
Investment Income
$3,461
Other Revenue
$0
All Other Contributions
$354,955
Change in Net Assets
$358,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$45--$45
Total Functional Expenses$45$0$0$45
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Officers review the 990 before it is submitted”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Historic First Presbyterian Church
EIN
68-0368357
Phone
7079743803
Address
1333 THIRD ST, NAPA, CA 94559

Signing Officer

Name
Jay Gardner
Title
Treasurer
Phone
7079743803
Signed
2024-03-06

Organization Details

Principal Officer
Jim Jones
Formed
1994
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Accounting Services of Florida Inc
Address
7000 WEST PALMETTO PARK RD STE 210, BOCA RATON, FL 33433
Preparer
Eric T Feld CPA
Phone
9549470045
Raw XML Appendix251 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
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IRS990/BooksInCareOfDetail/PhoneNum07079743803
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IRS990/BooksInCareOfDetail/USAddress/CityNm0NAPA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
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IRS990/CashNonInterestBearingGrp/BOYAmt041530
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
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IRS990/ConservationEasementsInd0false
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IRS990/CreditCounselingInd0false
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IRS990/CYOtherExpensesAmt045
IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0358371
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt045
IRS990/CYTotalFundraisingExpenseAmt00
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IRS990/CYTotalRevenueAmt0358416
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IRS990/Desc0TO PRESERVE HISTORIC CHURCH STRUCTURE
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/EmployeeCnt00
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IRS990/ExpenseAmt045
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01994
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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0358416
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03461
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03461
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PRESERVE HISTORIC CHURCH STRUCTURE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt041530
IRS990/NetAssetsOrFundBalancesEOYAmt0399901
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt041530
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0399901
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0LICENSES AND FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt045
IRS990/OtherExpensesGrp/TotalAmt045
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JIM JONES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0358371
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0253186
IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE NONPROFIT WAS RECENTLY REIUNSTATED AND RECEIVED A 1 TIME LARGE DONATION WHICH ALTERED THE PERCENTAGE CALCULATION. WITHOUT THIS IT WOULD HAVE BEEN OVER THE 33.3%. THE ORGANIZATION WILL BE ABOVE THE 33 1/3% THRESHOLD IN FUTURE YEARS
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt063
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0354955
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0100000
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03461
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt015
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990/SchoolOperatingInd0false
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/CityNm0NAPA
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IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY GARDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07079743803
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HISTORIC FIRST PRESBYTERIAN CHURCH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PRESERVATION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0HIST
ReturnHeader/Filer/EIN0680368357
ReturnHeader/Filer/PhoneNum07079743803
ReturnHeader/Filer/USAddress/AddressLine1Txt01333 THIRD ST
ReturnHeader/Filer/USAddress/CityNm0NAPA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094559
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454238815
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING SERVICES OF FLORIDA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07000 WEST PALMETTO PARK RD STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOCA RATON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033433
ReturnHeader/PreparerPersonGrp/PhoneNum09549470045
ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC T FELD CPA
ReturnHeader/ReturnTs02024-03-11T07:55:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GARDNER
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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