Civic Intelligence

Point Cabrillo Lightkeepers Association

990 • Fiscal year 2023 • EIN 68-0478282

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 30, 2024

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

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.03x

Higher debt load relative to revenue than 53% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

43rd percentile

1.0%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$60,753

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 30.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

40th percentile

0.1%

Faster asset growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.5%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$601,537

Up $698 (+0.1%) from 2022

Net Assets

Up

$596,316

Up $2,013 (+0.3%) from 2022

Liabilities

Down

$5,221

Down $1,315 (-20%) from 2022

Revenue

Down

$196,811

Down $3,030 (-1.5%) from 2022

Expenses

Up

$194,798

Up $74,976 (+63%) from 2022

Net Income

Down

$2,013

Down $78,006 (-97%) from 2022

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

2023

Assets$601,537
Liabilities$5,221
Net Assets$596,316

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

2023

Revenue$196,811
Expenses$194,798
Net Income$2,013
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 30, 2024
Return Version
2023v5.1
Gross Receipts
$440,068
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.

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 47,000 visitors in 2023. PCLK, together with the USCG Auxiliary, operates and maintains the light, a navigational aid.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$527,112$533,720▲ $6,608
Inventories for Sale or Use$42,502$39,543▼ $2,959
Cash and Non-Interest-Bearing Accounts$12,119$9,602▼ $2,517
Land, Buildings, and Equipment, Net$299$0▼ $299
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-
Investments Other Securities$73$-62▼ $135
Total Assets$600,839$601,537▲ $698
Other Assets Total$18,734$18,734→ $0
Liabilities
Accounts Payable and Accrued Expenses$6,535$5,221▼ $1,314
Other Liabilities$1--
Total Liabilities$6,536$5,221▼ $1,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$594,303$596,316▲ $2,013
Total Net Assets Fund Balance$594,303$596,316▲ $2,013
Total Liabilities and Net Assets / Fund Balance$600,839$601,537▲ $698

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$47,581$47,581
Other Land Buildings-$17,313$17,313
Leasehold Improvements-$1,425$1,425
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jen LewisOutreach MgrFT$60,753$60,753
Steve NilsonDir./Site Mgr.PT$15,566$15,566

Board Members and Trustees

NameTitle
Tanya SmartPresident
Mikael BlaisdellVice President
Bruce RogersonDirector
Samantha GreenleeDirector
Sarah NatheSecretary
Kom DixonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$69,825
Program Service Revenue
$11,845
Investment Income
$9,555
Other Revenue
$105,586
All Other Contributions
$69,825
Change in Net Assets
$2,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,206
Salaries, Compensation, and Employee Benefits$40,592
Total Fundraising Expense$23,036
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$24,041$3,434$6,869$34,344
Fees for Services Other$11,570$1,704$5,213$18,487
Occupancy$10,567$1,510$3,019$15,096
Fees for Services Accounting$3,224$461$921$4,606
Other Employee Benefits$2,470$353$706$3,529
Payroll Taxes$1,903$272$544$2,719
Insurance$1,654$236$473$2,363
All Other Expenses$919$362$554$1,835
Other Expenses$1,441$719$2,303$1,441
Office Expenses$1,007$144$288$1,439
Information Technology$1,005$144$287$1,436
Advertising$412$59$118$589
Travel$105$15$30$150
Total Functional Expenses$162,349$9,413$23,036$194,798
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,020
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffles$18,020$18,020-$18,020
Total Events$18,020$18,020-$18,020
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, Section B, Line 11B

Reviewed by an Officer such as the Treasurer.

Form 990, Part VI, Section C, Line 19

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
Kom Dixon
Title
Treasurer
Signed
2024-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kom Dixon
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/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 47,000 visitors in 2023. PCLK, together with the USCG Auxiliary, operates and maintains the light, a navigational aid.
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0144
IRS990/OfficeExpensesGrp/ProgramServicesAmt01007
IRS990/OfficeExpensesGrp/TotalAmt01439
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt018734
IRS990/OtherAssetsTotalGrp/EOYAmt018734
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0706
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0353
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02470
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03529
IRS990/OtherExpensesGrp/Desc0Leasehold imp, Restoration
IRS990/OtherExpensesGrp/Desc1Bank and credit card fees
IRS990/OtherExpensesGrp/Desc2Raffle Expenses
IRS990/OtherExpensesGrp/Desc3Casualty losses
IRS990/OtherExpensesGrp/FundraisingAmt01711
IRS990/OtherExpensesGrp/FundraisingAmt12303
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0719
IRS990/OtherExpensesGrp/ProgramServicesAmt095519
IRS990/OtherExpensesGrp/ProgramServicesAmt15032
IRS990/OtherExpensesGrp/ProgramServicesAmt21480
IRS990/OtherExpensesGrp/ProgramServicesAmt31441
IRS990/OtherExpensesGrp/TotalAmt095519
IRS990/OtherExpensesGrp/TotalAmt17462
IRS990/OtherExpensesGrp/TotalAmt23783
IRS990/OtherExpensesGrp/TotalAmt31441
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt085
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0-60
IRS990/OtherRevenueTotalAmt025
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0544
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0272
IRS990/PayrollTaxesGrp/ProgramServicesAmt01903
IRS990/PayrollTaxesGrp/TotalAmt02719
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Kom Dixon
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tours, Educational, Site
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011845
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011845
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt061207
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01127
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt082877
IRS990/PYOtherRevenueAmt0124377
IRS990/PYProgramServiceRevenueAmt013130
IRS990/PYRevenuesLessExpensesAmt080019
IRS990/PYSalariesCompEmpBnftPaidAmt036945
IRS990/PYTotalExpensesAmt0119822
IRS990/PYTotalRevenueAmt0199841
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02013
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-4190
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0527112
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0533720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt052155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt042227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt046958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt064351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt045592
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0251283
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09555
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01127
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0994
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03708
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07752
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023136
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91570
IRS990ScheduleA/PublicSupportPY170Pct00.95140
IRS990ScheduleA/PublicSupportTotal170Amt0251283
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt052155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt042227
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt046958
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt064351
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt045592
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0251283
IRS990ScheduleA/TotalSupportAmt0274419
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047581
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047581
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01425
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01425
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017313
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017313
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Raffles
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018020
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018020
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, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0600839
IRS990/TotalAssetsEOYAmt0601537
IRS990/TotalAssetsGrp/BOYAmt0600839
IRS990/TotalAssetsGrp/EOYAmt0601537
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069825
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023036
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09413
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0162349
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194798
IRS990/TotalGrossUBIAmt0-4250
IRS990/TotalLiabilitiesBOYAmt06536

Document Assets

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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