Civic Intelligence

Point Cabrillo Lightkeepers Association

990 • Fiscal year 2020 • EIN 68-0478282

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 22, 2021

PO Box 641Mendocino, CA 95460

(707) 937-6123

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.02x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

9th percentile

-86%

Higher net margin than 9% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$50,392

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 69.4% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

24th percentile

-14%

Faster asset growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

26th percentile

-44%

Faster revenue growth than 26% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$398,578

Down $64,330 (-14%) from 2019

Net Assets

Down

$397,273

Down $62,120 (-14%) from 2019

Liabilities

Down

$1,305

Down $2,210 (-63%) from 2019

Revenue

Down

$72,601

Down $55,998 (-44%) from 2019

Expenses

Up

$134,721

Up $9,412 (+7.5%) from 2019

Net Income

Down

-$62,120

Down $65,410 (-1988%) from 2019

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: $154,840Liabilities 2011: $6,593Net Assets 2011: $148,2472011Assets 2012: $209,519Liabilities 2012: $3,127Net Assets 2012: $206,3922012Assets 2013: $166,641Liabilities 2013: $9,697Net Assets 2013: $156,9442013Assets 2014: $174,489Liabilities 2014: $4,481Net Assets 2014: $170,0082014Assets 2015: $220,769Liabilities 2015: $2,115Net Assets 2015: $218,6542015Assets 2016: $214,414Liabilities 2016: $3,758Net Assets 2016: $210,6562016Assets 2017: $375,539Liabilities 2017: $2,578Net Assets 2017: $372,9612017Assets 2018: $458,580Liabilities 2018: $2,477Net Assets 2018: $456,1032018Assets 2019: $462,908Liabilities 2019: $3,515Net Assets 2019: $459,3932019Assets 2020: $398,578Liabilities 2020: $1,305Net Assets 2020: $397,2732020Assets 2021: $520,336Liabilities 2021: $6,052Net Assets 2021: $514,2842021Assets 2022: $600,839Liabilities 2022: $6,536Net Assets 2022: $594,3032022Assets 2023: $601,537Liabilities 2023: $5,221Net Assets 2023: $596,3162023Assets 2024: $723,346Liabilities 2024: $2,824Net Assets 2024: $720,5222024

Highlighted filing

2020

Assets$398,578
Liabilities$1,305
Net Assets$397,273

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $111,195Expenses 2011: $75,831Net Income 2011: $35,3642011Expenses 2012: $61,8862012Revenue 2013: $124,040Expenses 2013: $165,574Net Income 2013: -$41,5342013Revenue 2014: $145,431Expenses 2014: $132,367Net Income 2014: $13,0642014Revenue 2015: $148,943Expenses 2015: $100,297Net Income 2015: $48,6462015Revenue 2016: $124,693Expenses 2016: $132,691Net Income 2016: -$7,9982016Revenue 2017: $287,600Expenses 2017: $125,295Net Income 2017: $162,3052017Revenue 2018: $188,000Expenses 2018: $104,858Net Income 2018: $83,1422018Revenue 2019: $128,599Expenses 2019: $125,309Net Income 2019: $3,2902019Revenue 2020: $72,601Expenses 2020: $134,721Net Income 2020: -$62,1202020Revenue 2021: $192,580Expenses 2021: $75,601Net Income 2021: $116,9792021Revenue 2022: $199,841Expenses 2022: $119,822Net Income 2022: $80,0192022Revenue 2023: $196,811Expenses 2023: $194,798Net Income 2023: $2,0132023Revenue 2024: $238,556Expenses 2024: $114,350Net Income 2024: $124,2062024

Highlighted filing

2020

Revenue$72,601
Expenses$134,721
Net Income-$62,120
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 22, 2021
Return Version
2020v4.0
Gross Receipts
$242,606
Mission and Program Overview

Mission

Under contract with the State of California, Point Cabrillo Lightkeepers Association (PCLK) manages, interprets, and maintains the Point Cabrillo Light Station, a State Historic Park and site listed in the National Registry of Historic Places -- with over 40,000 visitors in 2019 and fewer in 2020 due to COVID-19 restrictions. PCLK, together with the USCG Auxiliary, operates and maintains the light, a navigational aid.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$377,461$340,526▼ $36,935
Inventories for Sale or Use$28,443$22,004▼ $6,439
Cash and Non-Interest-Bearing Accounts$34,741$15,676▼ $19,065
Land, Buildings, and Equipment, Net$3,519$1,628▼ $1,891
Investments Other Securities$10$10→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$462,908$398,578▼ $64,330
Other Assets Total$18,734$18,734→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,515$1,305▼ $2,210
Total Liabilities$3,515$1,305▼ $2,210
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$459,393$397,273▼ $62,120
Total Net Assets Fund Balance$459,393$397,273▼ $62,120
Total Liabilities and Net Assets / Fund Balance$462,908$398,578▼ $64,330

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$639$46,942$47,581
Other Land Buildings$1,450$15,863$17,313
Leasehold Improvements$-461$1,886$1,425
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve NilsonDir./Site Mgr.FT$50,392$50,392
Jen LewisOutreach MgrFT$49,350$49,350

Board Members and Trustees

NameTitle
Tanya SmartPresident
Ruth WalshVice President
Bruce RogersonDirector
Harold HauckDirector
Warren WadeDirector
Sarah NatheSecretary
Scott VorheesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,351
Program Service Revenue
$2,200
Investment Income
$3,708
Other Revenue
$2,342
All Other Contributions
$64,351
Change in Net Assets
$-62,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,142
Salaries, Compensation, and Employee Benefits$51,579
Total Fundraising Expense$20,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$31,419$4,488$8,977$44,884
Occupancy$7,477$1,068$2,136$10,681
Fees for Services Other$7,211$1,030$2,060$10,301
Office Expenses$5,139$734$3,911$9,784
Fees for Services Accounting$2,667$381$762$3,810
Payroll Taxes$2,493$356$712$3,561
Other Employee Benefits$2,194$314$626$3,134
Insurance$1,301$186$372$1,859
Advertising$879$126$251$1,256
Information Technology$807$115$231$1,153
Travel$61$9$18$88
Other Expenses$888$56$919$56
Depreciation Depletion$33$5$9$47
Interest$5$1$2$8
Total Functional Expenses$85,625$28,110$20,986$134,721
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,665
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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, Part VI, Line 11B: Form 990 Review Process

Reviewed by an Officer such as the Treasurer.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Point Cabrillo Lightkeepers Association
EIN
68-0478282
Phone
7079376123
Address
PO Box 641, Mendocino, CA 95460

Signing Officer

Name
Scott Vorhees
Title
Treasurer
Signed
2021-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Vorhees
Formed
2001
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
50

Preparer

Firm
Hogan & Stickel Inc
Address
811 North Main Street, Fort Bragg, CA 95437
Preparer
Larry Flores
Phone
7079614400
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Dir./Site Mgr.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
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IRS990/MissionDesc0Under contract with the State of California, Point Cabrillo Lightkeepers Association (PCLK) manages, interprets, and maintains the Point Cabrillo Light Station, a State Historic Park and site listed in the National Registry of Historic Places -- with over 40,000 visitors in 2019 and fewer in 2020 due to COVID-19 restrictions. PCLK, together with the USCG Auxiliary, operates and maintains the light, a navigational aid.
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IRS990/OccupancyGrp/FundraisingAmt02136
IRS990/OccupancyGrp/ManagementAndGeneralAmt01068
IRS990/OccupancyGrp/ProgramServicesAmt07477
IRS990/OccupancyGrp/TotalAmt010681
IRS990/OfficeExpensesGrp/FundraisingAmt03911
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0734
IRS990/OfficeExpensesGrp/ProgramServicesAmt05139
IRS990/OfficeExpensesGrp/TotalAmt09784
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt018734
IRS990/OtherAssetsTotalGrp/EOYAmt018734
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0626
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0314
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02194
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03134
IRS990/OtherExpensesGrp/Desc0Historical Restor/nonrecur Mtc
IRS990/OtherExpensesGrp/Desc1Raffle Expenses
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt0919
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019241
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt156
IRS990/OtherExpensesGrp/ProgramServicesAmt023051
IRS990/OtherExpensesGrp/ProgramServicesAmt1888
IRS990/OtherExpensesGrp/TotalAmt042292
IRS990/OtherExpensesGrp/TotalAmt11807
IRS990/OtherExpensesGrp/TotalAmt256
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01794
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01794
IRS990/OtherRevenueTotalAmt01794
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0712
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0356
IRS990/PayrollTaxesGrp/ProgramServicesAmt02493
IRS990/PayrollTaxesGrp/TotalAmt03561
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Scott Vorhees
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tours, Educational, Site
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02200
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt045592
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07752
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt075260
IRS990/PYOtherRevenueAmt065335
IRS990/PYProgramServiceRevenueAmt09920
IRS990/PYRevenuesLessExpensesAmt03290
IRS990/PYSalariesCompEmpBnftPaidAmt050049
IRS990/PYTotalExpensesAmt0125309
IRS990/PYTotalRevenueAmt0128599
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-62120
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-49177
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0377461
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0340526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt064351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt045592
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0100675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0201341
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt060004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0471963
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03708
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07752
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01726
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0299
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0245
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013730
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97170
IRS990ScheduleA/PublicSupportPY170Pct00.97850
IRS990ScheduleA/PublicSupportTotal170Amt0471963
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt064351
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt045592
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0100675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0201341
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt060004
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0471963
IRS990ScheduleA/TotalSupportAmt0485693
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0639
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046942
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047581
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0-461
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01886
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01425
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01450
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015863
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017313
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01628
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by an Officer such as the Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0462908
IRS990/TotalAssetsEOYAmt0398578
IRS990/TotalAssetsGrp/BOYAmt0462908

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.23$0.03$7.21$2.39$1.14$1.24
2023Detailed filing. Detailed filing data is available for this year.$6.02$0.05$5.96$1.97$1.95$0.02
2022Detailed filing. Detailed filing data is available for this year.$6.01$0.07$5.94$2.00$1.20$0.80
2021Detailed filing. Detailed filing data is available for this year.$5.20$0.06$5.14$1.93$0.76$1.17
2020Detailed filing. Detailed filing data is available for this year.$3.99$0.01$3.97$0.73$1.35$0.62
2019Detailed filing. Detailed filing data is available for this year.$4.63$0.04$4.59$1.29$1.25$0.03
2018Detailed filing. Detailed filing data is available for this year.$4.59$0.02$4.56$1.88$1.05$0.83
2017Detailed filing. Detailed filing data is available for this year.$3.76$0.03$3.73$2.88$1.25$1.62
2016Detailed filing. Detailed filing data is available for this year.$2.14$0.04$2.11$1.25$1.33$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.21$0.02$2.19$1.49$1.00$0.49
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.04$1.70$1.45$1.32$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.67$0.10$1.57$1.24$1.66$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.03$2.06$0.62
2011Summary only. Only limited summary data is available for this year.$1.55$0.07$1.48$1.11$0.76$0.35