Civic Intelligence

Potter Valley Community Parks and Recreation

990 • Fiscal year 2015 • EIN 68-0622229

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

PO Box 247Potter Valley, CA 95469

(707) 468-9225

Siviq Scores

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

Liabilities / Assets

50th percentile

0.10x

Higher debt load relative to assets than 50% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

2.56x

Higher debt load relative to revenue than 91% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

46th percentile

-0.2%

Faster asset growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,107,352

Down $2,549 (-0.2%) from 2014

Net Assets

Up

$993,776

Up $5,579 (+0.6%) from 2014

Liabilities

Down

$113,576

Down $8,128 (-6.7%) from 2014

Revenue

Down

$44,336

Down $11,327 (-20%) from 2014

Expenses

Up

$38,757

Up $96 (+0.2%) from 2014

Net Income

Down

$5,579

Down $11,423 (-67%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,015,569Liabilities 2010: $250,000Net Assets 2010: $765,5692010Assets 2011: $1,043,447Liabilities 2011: $150,000Net Assets 2011: $893,4472011Assets 2012: $1,076,810Liabilities 2012: $144,331Net Assets 2012: $932,4792012Assets 2013: $1,066,299Liabilities 2013: $128,079Net Assets 2013: $938,2202013Assets 2014: $1,109,901Liabilities 2014: $121,704Net Assets 2014: $988,1972014Assets 2015: $1,107,352Liabilities 2015: $113,576Net Assets 2015: $993,7762015Assets 2016: $1,122,213Liabilities 2016: $104,931Net Assets 2016: $1,017,2822016Assets 2017: $1,090,804Liabilities 2017: $81,882Net Assets 2017: $1,008,9222017Assets 2018: $1,108,599Liabilities 2018: $72,938Net Assets 2018: $1,035,6612018Assets 2019: $1,089,547Liabilities 2019: $66,775Net Assets 2019: $1,022,7722019Assets 2020: $1,378,090Liabilities 2020: $410,000Net Assets 2020: $968,0902020Assets 2021: $1,368,696Liabilities 2021: $400,410Net Assets 2021: $968,2862021Assets 2022: $1,361,072Liabilities 2022: $388,567Net Assets 2022: $972,5052022Assets 2023: $1,387,270Liabilities 2023: $378,911Net Assets 2023: $1,008,3592023Assets 2024: $1,373,877Liabilities 2024: $367,828Net Assets 2024: $1,006,0492024

Highlighted filing

2015

Assets$1,107,352
Liabilities$113,576
Net Assets$993,776

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $48,9382010Expenses 2011: $35,0772011Expenses 2012: $16,3682012Revenue 2013: $33,004Expenses 2013: $27,263Net Income 2013: $5,7412013Revenue 2014: $55,663Expenses 2014: $38,661Net Income 2014: $17,0022014Revenue 2015: $44,336Expenses 2015: $38,757Net Income 2015: $5,5792015Revenue 2016: $66,342Expenses 2016: $42,836Net Income 2016: $23,5062016Revenue 2017: $79,820Expenses 2017: $88,180Net Income 2017: -$8,3602017Revenue 2018: $80,977Expenses 2018: $54,238Net Income 2018: $26,7392018Revenue 2019: $44,432Expenses 2019: $57,321Net Income 2019: -$12,8892019Revenue 2020: $5,841Expenses 2020: $60,523Net Income 2020: -$54,6822020Revenue 2021: $95,648Expenses 2021: $95,452Net Income 2021: $1962021Revenue 2022: $124,608Expenses 2022: $120,389Net Income 2022: $4,2192022Revenue 2023: $187,741Expenses 2023: $151,887Net Income 2023: $35,8542023Revenue 2024: $155,349Expenses 2024: $157,659Net Income 2024: -$2,3102024

Highlighted filing

2015

Revenue$44,336
Expenses$38,757
Net Income$5,579
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$111,682
Mission and Program Overview

Mission

Pvcpr's mission is to provide a centralized location and facilities for the recreational and community benefit of the residents and youth of mendocino county.

The mission of the pvcpr is to provide a centralized location and faciliites for the recreational and community benefit of the residents and youth of mendocino county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$982,739$1,019,563▲ $36,824
Rtn Earn Endowment Incm Other Fnds$988,197$993,776▲ $5,579
Cash and Non-Interest-Bearing Accounts$113,032$87,189▼ $25,843
Accounts Receivable$5,091--
Total Assets$1,109,901$1,107,352▼ $2,549
Other Assets Total$9,039$600▼ $8,439
Liabilities
Mortgage Notes Payable Secured by Investment Property$121,704$113,576▼ $8,128
Total Liabilities$121,704$113,576▼ $8,128
Net Assets / Fund Balance
Total Net Assets Fund Balance$988,197$993,776▲ $5,579
Total Liabilities and Net Assets / Fund Balance$1,109,901$1,107,352▼ $2,549

Asset Categories

AssetBook ValueDepreciationBasis
Land$700,000-$700,000
Other Land Buildings$285,589-$285,589
Equipment$63,178-$63,178
Leasehold Improvements$57,664-$57,664
Compensation and Service Providers

Board Members and Trustees

NameTitle
David DickMember
ERIN O'FARRELLMember
Erin PowisMember
Katie DelbarMember
Rex BrazellMember
Robert MeekMember
Joleen LoganSec/treasure
Revenue and Support

Revenue Composition

Contributions and Grants
$910
Program Service Revenue
$5,266
Investment Income
$51
Other Revenue
$38,109
All Other Contributions
$225
Change in Net Assets
$5,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,757
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
Depreciation Depletion$21,985--$21,985
Interest$7,687--$7,687
All Other Expenses$1,753--$1,753
Fees for Services Accounting-$1,125-$1,125
Insurance$889--$889
Other Expenses$696--$696
Office Expenses-$74-$74
Total Functional Expenses$37,558$1,199$0$38,757
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$101,868
Fundraising Direct Expenses$64,996
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rodeo$101,868$101,868$45,686$56,182
Total Events$101,868$101,868$64,996$36,872
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
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

Form 990, Page 6, Part VI, Line 2

Joleen logan katie delbar sec/treas member 2nd cousin

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

Board reviews and asks questions of treasurer and paid preparer if necessary before approving returns for filing.

Form 990, Page 6, Part VI, Line 19

Inquiries are responded to on an individual basis and records are made available at the parks and recreation site.

Filing and Contact Details

Filer

Filer Name
Potter Valley Community Parks & Rec
EIN
68-0622229
Address
PO BOX 247, POTTER VALLEY, CA 95469

Signing Officer

Name
Joleen Logan
Title
Sec/treasurer
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joleen Logan
Formed
2006
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
50

Preparer

Firm
Robertson & Associates Cpas
Address
1101 N MAIN ST, LAKEPORT, CA 95453-3841
Preparer
John Robertson
Phone
7072639012
Supplemental Narrative

Additional Explanations

Form 990

Potter valley community parks and recreation merged with potter valley expo in 2014 to make the two organizations stronger. There were intercompany transactions in the amount of 30,000 between the organizations which have been eliminated on this return since they are now combined as one organization. Further, the assets of potter valley expo were contributed to parks and recreation. The intercompany funds represent rodeo net income transferred to parks from expo.

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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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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0700000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt057664
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt057664
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0285589
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0285589
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01106431
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt064996
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt06453
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt06453
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RODEO
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt09397
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09397
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0101868
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0101868
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0101868
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0101868
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt036872
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt045686
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt045686
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03460
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03460
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0POTTER VALLEY COMMUNITY PARKS AND RECREATION MERGED WITH POTTER VALLEY EXPO IN 2014 TO MAKE THE TWO ORGANIZATIONS STRONGER. THERE WERE INTERCOMPANY TRANSACTIONS IN THE AMOUNT OF 30,000 BETWEEN THE ORGANIZATIONS WHICH HAVE BEEN ELIMINATED ON THIS RETURN SINCE THEY ARE NOW COMBINED AS ONE ORGANIZATION. FURTHER, THE ASSETS OF POTTER VALLEY EXPO WERE CONTRIBUTED TO PARKS AND RECREATION. THE INTERCOMPANY FUNDS REPRESENT RODEO NET INCOME TRANSFERRED TO PARKS FROM EXPO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOLEEN LOGAN KATIE DELBAR SEC/TREAS MEMBER 2ND COUSIN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS AND ASKS QUESTIONS OF TREASURER AND PAID PREPARER IF NECESSARY BEFORE APPROVING RETURNS FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INQUIRIES ARE RESPONDED TO ON AN INDIVIDUAL BASIS AND RECORDS ARE MADE AVAILABLE AT THE PARKS AND RECREATION SITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GRANGE PATRONS OF HUSBANDRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237529783
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C8
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMM SER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 10747 MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0POTTER VALLEY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095469
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01109901
IRS990/TotalAssetsEOYAmt01107352
IRS990/TotalAssetsGrp/BOYAmt01109901
IRS990/TotalAssetsGrp/EOYAmt01107352
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0910
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01199
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037558
IRS990/TotalFunctionalExpensesGrp/TotalAmt038757
IRS990/TotalGrossUBIAmt01237
IRS990/TotalLiabilitiesBOYAmt0121704
IRS990/TotalLiabilitiesEOYAmt0113576
IRS990/TotalLiabilitiesGrp/BOYAmt0121704
IRS990/TotalLiabilitiesGrp/EOYAmt0113576
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0988197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0993776
IRS990/TotalProgramServiceExpensesAmt037558
IRS990/TotalProgramServiceRevenueAmt05266
IRS990/TotalRevenueGrp/ExclusionAmt051
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05266
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt044336
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01237
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01109901
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01107352
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010725 MAIN STREET
IRS990/USAddress/CityNm0POTTER VALLEY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095469
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOLEEN LOGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POTTER VALLEY COMMUNITY PARKS & REC
ReturnHeader/Filer/BusinessNameControlTxt0POTT
ReturnHeader/Filer/EIN0680622229
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 247
ReturnHeader/Filer/USAddress/CityNm0POTTER VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095469
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680290978
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERTSON & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01101 N MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKEPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0954533841
ReturnHeader/PreparerPersonGrp/PhoneNum07072639012
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN ROBERTSON
ReturnHeader/ReturnTs02016-11-15T15:18:21-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.37$1.01$0.16$0.16$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.38$1.01$0.19$0.15$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.39$0.97$0.12$0.12$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.40$0.97$0.10$0.10$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.41$0.97$0.01$0.06$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.07$1.02$0.04$0.06$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.07$1.04$0.08$0.05$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.08$1.01$0.08$0.09$0.01
2016Summary only. Only limited summary data is available for this year.$1.12$0.10$1.02$0.07$0.04$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.11$0.99$0.04$0.04$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.12$0.99$0.06$0.04$0.02
2013Summary only. Only limited summary data is available for this year.$1.07$0.13$0.94$0.03$0.03$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.14$0.93$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.15$0.89$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.25$0.77$0.05