Civic Intelligence

Carpinteria Lions Community Building

EIN 77-0248807 • 501(c)3 • Carpinteria, CA

Profile

Provide / maintain community building and park for the public's use

PO Box 253Carpinteria, CA 93014

www.lionspark.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-9.5%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-19%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$410,240

Down $43,260 (-9.5%) from 2023

Liabilities

Down

$10,940

Down $15,141 (-58%) from 2023

Net Assets

Down

$399,300

Down $28,119 (-6.6%) from 2023

Revenue

Down

$230,101

Down $54,949 (-19%) from 2023

Expenses

Down

$258,220

Down $13,795 (-5.1%) from 2023

Net Income

Down

-$28,119

Down $41,154 (-316%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $774,078Liabilities 2011: $69,484Net Assets 2011: $704,5942011Assets 2012: $750,269Liabilities 2012: $37,271Net Assets 2012: $712,9982012Assets 2013: $730,176Liabilities 2013: $35,950Net Assets 2013: $694,2262013Assets 2014: $742,037Liabilities 2014: $37,075Net Assets 2014: $704,9622014Assets 2015: $719,541Liabilities 2015: $17,705Net Assets 2015: $701,8362015Assets 2016: $739,486Liabilities 2016: $15,001Net Assets 2016: $724,4852016Assets 2017: $749,821Liabilities 2017: $5,000Net Assets 2017: $744,8212017Assets 2018: $530,077Liabilities 2018: $5,000Net Assets 2018: $525,0772018Assets 2019: $536,721Liabilities 2019: $5,000Net Assets 2019: $531,7212019Assets 2020: $538,833Liabilities 2020: $69,203Net Assets 2020: $469,6302020Assets 2021: $453,628Liabilities 2021: $63,207Net Assets 2021: $390,4212021Assets 2022: $445,408Liabilities 2022: $31,024Net Assets 2022: $414,3842022Assets 2023: $453,500Liabilities 2023: $26,081Net Assets 2023: $427,4192023Assets 2024: $410,240Liabilities 2024: $10,940Net Assets 2024: $399,3002024

Highlighted filing

2024

Assets$410,240
Liabilities$10,940
Net Assets$399,300

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $82,227Expenses 2011: $123,266Net Income 2011: -$41,0392011Revenue 2012: $148,418Expenses 2012: $140,014Net Income 2012: $8,4042012Expenses 2013: $129,1772013Revenue 2014: $144,909Expenses 2014: $134,173Net Income 2014: $10,7362014Revenue 2015: $157,216Expenses 2015: $160,342Net Income 2015: -$3,1262015Revenue 2016: $179,080Expenses 2016: $156,431Net Income 2016: $22,6492016Revenue 2017: $190,268Expenses 2017: $169,932Net Income 2017: $20,3362017Revenue 2018: $202,660Expenses 2018: $207,676Net Income 2018: -$5,0162018Revenue 2019: $226,220Expenses 2019: $219,576Net Income 2019: $6,6442019Revenue 2020: $119,340Expenses 2020: $181,431Net Income 2020: -$62,0912020Revenue 2021: $48,995Expenses 2021: $128,204Net Income 2021: -$79,2092021Revenue 2022: $250,859Expenses 2022: $226,896Net Income 2022: $23,9632022Revenue 2023: $285,050Expenses 2023: $272,015Net Income 2023: $13,0352023Revenue 2024: $230,101Expenses 2024: $258,220Net Income 2024: -$28,1192024

Highlighted filing

2024

Revenue$230,101
Expenses$258,220
Net Income-$28,119

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$0.11$3.99$2.30$2.58$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$0.26$4.27$2.85$2.72$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.45$0.31$4.14$2.51$2.27$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$0.63$3.90$0.49$1.28$0.79
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.39$0.69$4.70$1.19$1.81$0.62
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$0.05$5.32$2.26$2.20$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.30$0.05$5.25$2.03$2.08$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.50$0.05$7.45$1.90$1.70$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.39$0.15$7.24$1.79$1.56$0.23
2015Detailed filing. Detailed filing data is available for this year.$7.20$0.18$7.02$1.57$1.60$0.03
2014Summary only. Only limited summary data is available for this year.$7.42$0.37$7.05$1.45$1.34$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.30$0.36$6.94$1.29
2012Summary only. Only limited summary data is available for this year.$7.50$0.37$7.13$1.48$1.40$0.08
2011Summary only. Only limited summary data is available for this year.$7.74$0.69$7.05$0.82$1.23$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$230,101
Mission and Program Overview

Mission

Provide / maintain community building and park for the public's use

To provide and maintain community building and park for the public's use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$359,998$348,705▼ $11,293
Cash and Non-Interest-Bearing Accounts$93,502$61,535▼ $31,967
Total Assets$453,500$410,240▼ $43,260
Liabilities
Unsecured Notes Loans Payable$19,393$8,799▼ $10,594
Other Liabilities$6,688--
Accounts Payable and Accrued Expenses-$2,141-
Total Liabilities$26,081$10,940▼ $15,141
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$427,419$399,300▼ $28,119
Total Net Assets Fund Balance$427,419$399,300▼ $28,119
Total Liabilities and Net Assets / Fund Balance$453,500$410,240▼ $43,260

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$322,511$396,529$719,040
Other Land Buildings$26,194$255,492$281,686
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim LashPresident
Clyde FreemanDirector
Curtis LopezDirector
David SeehofDirector
Fred LemereDirector
Fred McCoyDirector
Michael DawsonDirector
Phillip Barton GrimleyDirector
Ron HurdDirector
Michael PratherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,750
Program Service Revenue
$173,230
Investment Income
$121
Other Revenue
$0
All Other Contributions
$56,750
Change in Net Assets
$-28,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$169,137
Salaries, Compensation, and Employee Benefits$89,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,005--$82,005
Occupancy$27,435--$27,435
Depreciation Depletion$21,258--$21,258
Insurance$17,066--$17,066
Payroll Taxes$7,078--$7,078
Fees for Services Accounting-$6,656-$6,656
Office Expenses$6,221--$6,221
Other Expenses$5,312--$5,312
Interest-$733-$733
Advertising$550--$550
Total Functional Expenses$250,831$7,389$0$258,220
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

A copy of the 990 was sent to all members and their comments were solicited.

Form 990, Part VI, Section B, line 12C

Annually, board members are reminded of the conflict of interest policy and asked to disclose any contractual relationships or other relationships with the Organization that the board member, or any of his family or business partners or employer, may have with the Organization. If there is any such relationship, then the procedures in the policy are followed.

Form 990, Part VI, Section C, line 18

Copies are provided upon request and on the California Attorney General's website.

Form 990, Part VI, Section C, line 19

The State of California does not require any of the documents listed to be made available to the public. The Organization's financial statements are not audited, and as such are internal documents and not made available to the public. The form 990 is the best and most reliable form of financial reporting to the public.

Filing and Contact Details

Filer

Filer Name
Carpinteria Lion's Community Building
EIN
77-0248807
Phone
8052200950
Address
PO Box 253, Carpinteria, CA 93014

Signing Officer

Name
Mike Prather
Title
Treasurer
Phone
8052200950
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Prather
Formed
1990
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
85

Preparer

Firm
Melissa Petersen and Company
Address
PO BOX 92202, SANTA BARBARA, CA 93190
Preparer
Melissa Petersen
Phone
8056948331
Raw XML Appendix388 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum08052200950
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd093014
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm1Michael Prather
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Nature and Source - 2019 Amount: $ 114,202. 2020 Amount: $ 38,209. 2021 Amount: $ 198,827. 2022 Amount: $ 230,154. 2023 Amount: $ 201,720.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10, Explanation of Other Income:
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt054880
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt052023
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt020867
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0195263
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0131
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0201720
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0230154
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0198827
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt038209
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0114202
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0783112
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.19960
IRS990ScheduleA/PublicSupportPY170Pct00.18190
IRS990ScheduleA/PublicSupportTotal170Amt0195263
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt056750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt054880
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt052023
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt010743
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt020867
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0195263
IRS990ScheduleA/TotalSupportAmt0978506
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0322511
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0396529
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0719040
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026194
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0255492
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0281686
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0348705
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 was sent to all members and their comments were solicited.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, board members are reminded of the conflict of interest policy and asked to disclose any contractual relationships or other relationships with the Organization that the board member, or any of his family or business partners or employer, may have with the Organization. If there is any such relationship, then the procedures in the policy are followed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies are provided upon request and on the California Attorney General's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The State of California does not require any of the documents listed to be made available to the public. The Organization's financial statements are not audited, and as such are internal documents and not made available to the public. The form 990 is the best and most reliable form of financial reporting to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0453500
IRS990/TotalAssetsEOYAmt0410240
IRS990/TotalAssetsGrp/BOYAmt0453500
IRS990/TotalAssetsGrp/EOYAmt0410240
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt056750
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07389
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0250831
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258220
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026081
IRS990/TotalLiabilitiesEOYAmt010940
IRS990/TotalLiabilitiesGrp/BOYAmt026081
IRS990/TotalLiabilitiesGrp/EOYAmt010940
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0427419
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0399300
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0250831
IRS990/TotalProgramServiceRevenueAmt0173230
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0173351
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0230101
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0453500
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0410240
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt019393
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08799
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 253
IRS990/USAddress/CityNm0Carpinteria
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093014
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.lionspark.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mike Prather
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08052200950
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Carpinteria Lion's Community Building
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association
ReturnHeader/Filer/BusinessNameControlTxt0CARP
ReturnHeader/Filer/EIN0770248807
ReturnHeader/Filer/PhoneNum08052200950
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 253
ReturnHeader/Filer/USAddress/CityNm0Carpinteria
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093014
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272087941
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MELISSA PETERSEN AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 92202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANTA BARBARA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093190
ReturnHeader/PreparerPersonGrp/PhoneNum08056948331
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melissa Petersen
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T13:13:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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