Civic Intelligence

Central Coast State Veterans Cemetery Foundation

EIN 75-3037642 • 501(c)3 • Marina, CA

Profile

To honor our nations veterans and military tradition and history of the California Central Coast through the establishmentand completion of a 78 acre Veterans Cemetery at the former Forat Ord, as envisioned

PO Box 849Marina, CA 93933

www.ccvcf.com

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.17x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

66th percentile

9.8%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

98th percentile

623%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,287,327

Down $76,509 (-5.6%) from 2023

Liabilities

Down

$19,542

Down $1,957 (-9.1%) from 2023

Net Assets

Down

$1,267,785

Down $74,552 (-5.6%) from 2023

Revenue

Down

$17,229

Down $79,662 (-82%) from 2023

Expenses

Up

$237,528

Up $151,181 (+175%) from 2023

Net Income

Down

-$220,299

Down $230,843 (-2189%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $206,091Liabilities 2011: $0Net Assets 2011: $206,0912011Assets 2013: $120,371Liabilities 2013: $0Net Assets 2013: $120,3712013Assets 2014: $163,043Liabilities 2014: $1,354Net Assets 2014: $161,6892014Assets 2015: $1,509,995Liabilities 2015: $0Net Assets 2015: $1,509,9952015Assets 2016: $1,582,930Liabilities 2016: $2,158Net Assets 2016: $1,580,7722016Assets 2017: $1,052,589Liabilities 2017: $1,917Net Assets 2017: $1,050,6722017Assets 2018: $1,126,718Liabilities 2018: $849Net Assets 2018: $1,125,8692018Assets 2019: $1,242,610Liabilities 2019: -$4,709Net Assets 2019: $1,247,3192019Assets 2020: $1,296,210Liabilities 2020: -$892Net Assets 2020: $1,297,1022020Assets 2021: $1,456,570Liabilities 2021: $539,335Net Assets 2021: $917,2352021Assets 2022: $1,352,659Liabilities 2022: $14,242Net Assets 2022: $1,338,4172022Assets 2023: $1,363,836Liabilities 2023: $21,499Net Assets 2023: $1,342,3372023Assets 2024: $1,287,327Liabilities 2024: $19,542Net Assets 2024: $1,267,7852024

Highlighted filing

2024

Assets$1,287,327
Liabilities$19,542
Net Assets$1,267,785

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MExpenses 2011: $57,7882011Revenue 2013: $94,703Expenses 2013: $18,705Net Income 2013: $75,9982013Revenue 2014: $107,708Expenses 2014: $21,689Net Income 2014: $86,0192014Revenue 2015: $164,401Expenses 2015: $40,048Net Income 2015: $124,3532015Revenue 2016: $61,313Expenses 2016: $48,991Net Income 2016: $12,3222016Revenue 2017: $93,310Expenses 2017: $690,159Net Income 2017: -$596,8492017Revenue 2018: $65,553Expenses 2018: $52,483Net Income 2018: $13,0702018Revenue 2019: $47,977Expenses 2019: $46,883Net Income 2019: $1,0942019Revenue 2020: -$10,034Expenses 2020: $41,188Net Income 2020: -$51,2222020Revenue 2021: $82,607Expenses 2021: $74,800Net Income 2021: $7,8072021Revenue 2022: $156,473Expenses 2022: $112,855Net Income 2022: $43,6182022Revenue 2023: $96,891Expenses 2023: $86,347Net Income 2023: $10,5442023Revenue 2024: $17,229Expenses 2024: $237,528Net Income 2024: -$220,2992024

Highlighted filing

2024

Revenue$17,229
Expenses$237,528
Net Income-$220,299

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 2, 2025
Return Version
2024v5.1
Gross Receipts
$24,334
Mission and Program Overview

Mission

To honor our nations veterans and military tradition and history of the California Central Coast through the completion of a 78 acre veterans cemetery at the former Fort Ord.

To honor our nations veterans and military tradition and history of the California Central Coast through the establishmentand completion of a 78 acre Veterans Cemetery at the former Forat Ord, as envisioned

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$190,112--
Cash and Non-Interest-Bearing Accounts$179,006$124,812▼ $54,194
Inventories for Sale or Use$8,969$10,636▲ $1,667
Accounts Receivable$-150$-150→ $0
Intangible Assets$-150$-150→ $0
Prepaid Expenses and Deferred Charges$-16,831$-25,313▼ $8,482
Total Assets$1,363,537$1,287,327▼ $76,210
Other Assets Total$1,002,581$1,177,492▲ $174,911
Liabilities
Accounts Payable and Accrued Expenses$23,223$20,276▼ $2,947
Other Liabilities-$-734-
Total Liabilities$23,223$19,542▼ $3,681
Net Assets / Fund Balance
Net Assets With Donor Restrictions$756,013$756,013→ $0
Net Assets Without Donor Restrictions$584,301$511,772▼ $72,529
Total Net Assets Fund Balance$1,340,314$1,267,785▼ $72,529
Total Liabilities and Net Assets / Fund Balance$1,363,537$1,287,327▼ $76,210

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,177,492--
Compensation and Service Providers

Board Members and Trustees

NameTitle
James BoganPresident
Jonathan PriceVice-President
Bill NewmanBoard Member
Dan PresserBoard member
Melanie Rose KunoaBoard Member
Rick DeAranaBoard Member
Robert LockwoodBoard member
Sandra LockwoodBoard member
Troy PenningtonBoard member
William ConnorsBoard member
Candace IngramExecutive Director
Marti StantonSecretary
Richard GarzaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,310
Program Service Revenue
$0
Investment Income
$315
Other Revenue
$3,604
All Other Contributions
$13,310
Change in Net Assets
$-220,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,224
Salaries, Compensation, and Employee Benefits$28,304
Total Fundraising Expense$9,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$176,225$569$235$176,225
Other Salaries and Wages$12,500$8,750$3,750$25,000
Fees for Services Management$4,775$3,343$1,433$9,551
Fees for Services Accounting$3,000$2,100$900$6,000
Insurance$2,929$2,050$879$5,858
Office Expenses$2,260$1,582$678$4,520
Occupancy$2,105$1,474$632$4,211
Payroll Taxes$1,652$1,156$496$3,304
Advertising$7$5$2$14
Total Functional Expenses$206,866$21,468$9,194$237,528
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
CDTFA Accrued Sales Tax$2,184
Payroll Liabilities$-2,918
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Robert and Sandra Lockwood were married spouses residing together.

Organizational document changes Part VI line 4

Organization revised By-Laws

Form 990 governing body review Part VI line 11

Line 11b: Form 990 Review Process: Completed returns and supporting documents are submitted to management and governinng board for review and approval prior to returns being filed. No review was conducted or will be conducted.

Conflict of interest policy compliance Part VI line 12C

Pt. Vi, Line 12c: Explanation of Monitoring and Enforcement of Conflicts - All governing members are required to review for potential conflicts prior to board action. Members are noticed in advance of meetings of action items to be placed on the agenda. Members sign an annual commitment to abide by the organizations conflict of interest policy.

CEO executive director top management comp Part VI line 15A

Pt VI, Line 15a: Compensation Review and Approval Process - CEO & Top Management: Governing members annually review management compensation in consultation with comparable organizations, review of written comparable data and in consultation with Human Resource consultants.

Other officer or key employee compensation Part VI line 15B

Part VI, Line 15b: Compensation Review & Approval Process - Officers and Key Employees: Governing members annually review management compensation in consultation with comparable organizations, review of written comparable data and in consultation with Human Resources consultants.

Governing documents etc available to public Part VI line 19

Pt. VI, Line 18: Explanation of Other Means Forms Available for Public Inspection: Copies of returns are available at Guidestar.org

Filing and Contact Details

Filer

Filer Name
Central Coast State Veterans Cemetery Foundation
EIN
75-3037642
In Care Of
% Richard Garza
Phone
8316246023
Address
PO Box 849, Marina, CA 93933
Doing Business As
Ccvcf

Signing Officer

Name
Richard Garza
Title
Treasurer
Phone
8316335102
Signed
2025-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Bogan
Formed
2002
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
1

Preparer

Firm
Tersol & Associates
Address
Postal Box 3747, Carmel By The Sea, CA 93921-3747
Preparer
Teresa Tersol-wiseman
Phone
8316246023
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Robert and Sandra Lockwood were married spouses residing together.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization revised By-Laws
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Line 11b: Form 990 Review Process: Completed returns and supporting documents are submitted to management and governinng board for review and approval prior to returns being filed. No review was conducted or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Pt. Vi, Line 12c: Explanation of Monitoring and Enforcement of Conflicts - All governing members are required to review for potential conflicts prior to board action. Members are noticed in advance of meetings of action items to be placed on the agenda. Members sign an annual commitment to abide by the organizations conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Pt VI, Line 15a: Compensation Review and Approval Process - CEO & Top Management: Governing members annually review management compensation in consultation with comparable organizations, review of written comparable data and in consultation with Human Resource consultants.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Part VI, Line 15b: Compensation Review & Approval Process - Officers and Key Employees: Governing members annually review management compensation in consultation with comparable organizations, review of written comparable data and in consultation with Human Resources consultants.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Pt. VI, Line 18: Explanation of Other Means Forms Available for Public Inspection: Copies of returns are available at Guidestar.org
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
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