Civic Intelligence

Preston Castle Foundation

990 • Fiscal year 2018 • EIN 68-0391302

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 24, 2019

PO Box 488Ione, CA 95640-0488

(209) 256-3632

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

87th percentile

37%

Higher net margin than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

38th percentile

$14,607

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

62nd percentile

4.6%

Faster asset growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-3.8%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,211,953

Up $141,903 (+4.6%) from 2017

Net Assets

Up

$3,208,315

Up $140,397 (+4.6%) from 2017

Liabilities

Up

$3,638

Up $1,506 (+71%) from 2017

Revenue

Down

$379,718

Down $15,036 (-3.8%) from 2017

Expenses

Up

$239,321

Up $31,122 (+15%) from 2017

Net Income

Down

$140,397

Down $46,158 (-25%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $241,742Liabilities 2011: $02011Assets 2013: $412,738Liabilities 2013: $0Net Assets 2013: $412,7382013Assets 2014: $2,689,934Liabilities 2014: $1,280Net Assets 2014: $2,688,6542014Assets 2015: $2,784,702Liabilities 2015: $1,264Net Assets 2015: $2,783,4382015Assets 2016: $2,885,147Liabilities 2016: $3,784Net Assets 2016: $2,881,3632016Assets 2017: $3,070,050Liabilities 2017: $2,132Net Assets 2017: $3,067,9182017Assets 2018: $3,211,953Liabilities 2018: $3,638Net Assets 2018: $3,208,3152018Assets 2019: $3,331,933Liabilities 2019: $1,640Net Assets 2019: $3,330,2932019Assets 2020: $3,189,775Liabilities 2020: $61Net Assets 2020: $3,189,7142020Assets 2021: $3,404,780Liabilities 2021: $2,084Net Assets 2021: $3,402,6962021Assets 2022: $3,609,504Liabilities 2022: $2,998Net Assets 2022: $3,606,5062022Assets 2023: $3,829,137Liabilities 2023: $3,002Net Assets 2023: $3,826,1352023Assets 2024: $4,034,314Liabilities 2024: $3,868Net Assets 2024: $4,030,4462024

Highlighted filing

2018

Assets$3,211,953
Liabilities$3,638
Net Assets$3,208,315

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $159,778Expenses 2011: $80,138Net Income 2011: $79,6402011Revenue 2013: $308,106Expenses 2013: $92,500Net Income 2013: $215,6062013Revenue 2014: $2,355,253Expenses 2014: $79,337Net Income 2014: $2,275,9162014Revenue 2015: $284,648Expenses 2015: $189,864Net Income 2015: $94,7842015Revenue 2016: $312,279Expenses 2016: $214,354Net Income 2016: $97,9252016Revenue 2017: $394,754Expenses 2017: $208,199Net Income 2017: $186,5552017Revenue 2018: $379,718Expenses 2018: $239,321Net Income 2018: $140,3972018Revenue 2019: $380,421Expenses 2019: $258,443Net Income 2019: $121,9782019Revenue 2020: $24,523Expenses 2020: $165,102Net Income 2020: -$140,5792020Revenue 2021: $443,288Expenses 2021: $230,307Net Income 2021: $212,9812021Revenue 2022: $505,774Expenses 2022: $300,552Net Income 2022: $205,2222022Revenue 2023: $521,853Expenses 2023: $302,224Net Income 2023: $219,6292023Revenue 2024: $506,372Expenses 2024: $302,061Net Income 2024: $204,3112024

Highlighted filing

2018

Revenue$379,718
Expenses$239,321
Net Income$140,397
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 24, 2019
Return Version
2018v3.1
Gross Receipts
$398,780
Mission and Program Overview

Mission

The preston castle foundation is dedicated to the preservation, rehabilitation, and utilization of the preston castle historical site.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,549,004$2,599,991▲ $50,987
Savings and Temporary Cash Investments$123,570$273,580▲ $150,010
Cash and Non-Interest-Bearing Accounts$297,271$234,095▼ $63,176
Inventories for Sale or Use$15,142$11,464▼ $3,678
Total Assets$3,070,050$3,211,953▲ $141,903
Other Assets Total$85,063$92,823▲ $7,760
Liabilities
Accounts Payable and Accrued Expenses$2,132$3,638▲ $1,506
Total Liabilities$2,132$3,638▲ $1,506
Net Assets / Fund Balance
Unrestricted Net Assets$3,067,918$3,208,315▲ $140,397
Total Net Assets Fund Balance$3,067,918$3,208,315▲ $140,397
Total Liabilities and Net Assets / Fund Balance$3,070,050$3,211,953▲ $141,903

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,853,671$166,780$2,020,451
Leasehold Improvements$323,701$51,066$374,767
Land$322,750-$322,750
Equipment$9,686$4,194$13,880
Other Land Buildings$90,183$6,317-
Other Assets Org$92,823--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cari L StoufferExecutive DirectorFT$14,607$14,607
Bill ThiryDirectorPT$1,797$1,797

Board Members and Trustees

NameTitle
Karl KnobelauchPresident
Jerry FundreburghVice President
Anna FantasiaDirector
Donna MunsonDirector
Jamie BargerDirector
Jim BennettDirector
Richard ForesterDirector
Rod BurtonDirector
Ryan MickDirector
Sybil GriffthDirector
Yolanda BennettDirector
Barbara MurrayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,899
Program Service Revenue
$338,518
Investment Income
$1,527
Other Revenue
$11,774
All Other Contributions
$12,454
Change in Net Assets
$140,397

Noncash Contribution Practices

Property subject to holding requirements
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Art Historical Treasures1$7,860Fair Market Value (FMV)
Total Noncash Contributions1$7,860-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,363
Salaries, Compensation, and Employee Benefits$17,958
Total Fundraising Expense$522
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$95,265$2,376$499$98,140
Depreciation Depletion$68,779--$68,779
Insurance$12,257$4,835-$17,092
Current Officers, Directors, Trustees, and Key Employees$1,797$14,607-$16,404
Advertising$350$11,811-$12,161
Fees for Services Legal-$7,002-$7,002
Occupancy$4,979--$4,979
Conferences and Meetings$1,963$199-$2,162
Fees for Services Accounting$245$1,540-$1,785
Payroll Taxes$199$1,355-$1,554
Other Expenses$1,021$300$23$1,021
Total Functional Expenses$194,644$44,155$522$239,321
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Two members of the board are married.

Form 990 governing body review Part VI line 11

The board president reviews the tax return before it is filed.

Governing documents etc available to public Part VI line 19

The foundation makes all its governing documents available to the public upon request

Filing and Contact Details

Filer

Filer Name
Preston Castle Foundation
EIN
68-0391302
Address
PO BOX 488, IONE, CA 95640-0488

Signing Officer

Name
Karl Knobelauch
Title
President
Phone
2092563632
Signed
2019-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karl Knobelauch
Formed
2001
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
11
Employees
2
Volunteers
195

Preparer

Firm
Cathy Castillo CPA
Address
460 Sutter Hill Rd E PO Box 1355, Sutter Creek, CA 95685
Preparer
Cathy Castillo
Phone
2092675119
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

See detailed overflow statements

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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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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt085063
IRS990/OtherAssetsTotalGrp/EOYAmt092823
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1DONATIONS
IRS990/OtherExpensesGrp/Desc2ALARM MONITORING
IRS990/OtherExpensesGrp/FundraisingAmt023
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0130
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1300
IRS990/OtherExpensesGrp/ProgramServicesAmt07789
IRS990/OtherExpensesGrp/ProgramServicesAmt11021
IRS990/OtherExpensesGrp/TotalAmt07942
IRS990/OtherExpensesGrp/TotalAmt1300
IRS990/OtherExpensesGrp/TotalAmt21021
IRS990/OtherOrganizationDsc0FOUNDATION
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01355
IRS990/PayrollTaxesGrp/ProgramServicesAmt0199
IRS990/PayrollTaxesGrp/TotalAmt01554
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KARL KNOBELAUCH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/BusinessCd1532000
IRS990/ProgramServiceRevenueGrp/BusinessCd2532000
IRS990/ProgramServiceRevenueGrp/Desc0SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/Desc1TOURS
IRS990/ProgramServiceRevenueGrp/Desc2FACILITY RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0266940
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt168228
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0266940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt168228
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23350
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC AND PRIVATE TOURS OF THE HISTORIC SITE
IRS990/ProgSrvcAccomActy3Grp/Desc0CONTINUING THE RESTORATION AND RENOVATION OF HISTORICAL PRESTON CASTLE AND SURROUNDING BUILDINGS AND LAND. PRESTON CASTLE IS LOCATED IN IONE, CALIFORNIA.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09590
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0125
IRS990/PYOtherExpensesAmt0189417
IRS990/PYOtherRevenueAmt04473
IRS990/PYProgramServiceRevenueAmt0380566
IRS990/PYRevenuesLessExpensesAmt0186555
IRS990/PYSalariesCompEmpBnftPaidAmt018782
IRS990/PYTotalExpensesAmt0208199
IRS990/PYTotalRevenueAmt0394754
IRS990/ReconcilationRevenueExpnssAmt0140397
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0338513
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0123570
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0273580
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt020211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt09063
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt032193
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt014536
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02319634
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02395637
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01527
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0125
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0139
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0166
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02055
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0346033
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0380566
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0250113
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0257626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt08120
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01242458
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt030836
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt027762
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt025304
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt021911
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0105813
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01527
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0125
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0139
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt098
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0166
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02055
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0273
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0527
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt017694
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0147
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt027333
IRS990ScheduleA/OtherIncome509Grp/TotalAmt045974
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98730
IRS990ScheduleA/PublicSupportPY509Pct00.98440
IRS990ScheduleA/PublicSupportTotal509Amt03743908
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0397080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0417391
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0307610
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0294073
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02327754
IRS990ScheduleA/Total509Grp/TotalAmt03743908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0398880
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0418043
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0325443
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0294318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02355253
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03791937
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt092823
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/RevenuesIncludedAmt07760
IRS990ScheduleD/BuildingsGrp/BookValueAmt01853671
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0166780
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02020451
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt09686
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04194
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013880
IRS990ScheduleD/LandGrp/BookValueAmt0322750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0322750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0323701
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt051066
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0374767
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt092823
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0HISTORIC COLLECTION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt090183
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06317
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt096500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02599991
IRS990ScheduleD/TotalBookValueOtherAssetsAmt092823
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ArtHistoricalTreasuresGrp/ContributionCnt01
IRS990ScheduleM/ArtHistoricalTreasuresGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/ArtHistoricalTreasuresGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ArtHistoricalTreasuresGrp/NoncashContributionsRptF990Amt07860
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO MEMBERS OF THE BOARD ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD PRESIDENT REVIEWS THE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOUNDATION MAKES ALL ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST

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