Civic Intelligence

San Luis Obispo Parks Open Space & Trails Foundation

990 • Fiscal year 2014 • EIN 77-0318094

Jan 01, 2014 to Dec 31, 2014 • Filed on May 07, 2015

PO Box 86Arroyo Grande, CA 93421

(805) 929-5592

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

3rd percentile

-107%

Higher net margin than 3% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

13th percentile

-13%

Faster asset growth than 13% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$564,436

Down $81,879 (-13%) from 2013

Net Assets

Down

$564,436

Down $81,879 (-13%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$76,474

Down $27,036 (-26%) from 2013

Expenses

Up

$158,353

Up $29,288 (+23%) from 2013

Net Income

Down

-$81,879

Down $56,324 (-220%) from 2013

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: $742,266Liabilities 2011: $0Net Assets 2011: $742,2662011Assets 2012: $671,870Liabilities 2012: $0Net Assets 2012: $671,8702012Assets 2013: $646,315Liabilities 2013: $0Net Assets 2013: $646,3152013Assets 2014: $564,436Liabilities 2014: $0Net Assets 2014: $564,4362014Assets 2015: $566,515Liabilities 2015: $0Net Assets 2015: $566,5152015Assets 2016: $534,277Liabilities 2016: $0Net Assets 2016: $534,2772016Assets 2017: $531,088Liabilities 2017: $1Net Assets 2017: $531,0872017Assets 2018: $562,452Liabilities 2018: $0Net Assets 2018: $562,4522018Assets 2019: $588,295Liabilities 2019: $0Net Assets 2019: $588,2952019Assets 2020: $583,944Liabilities 2020: $0Net Assets 2020: $583,9442020Assets 2021: $585,256Liabilities 2021: $0Net Assets 2021: $585,2562021Assets 2022: $561,682Liabilities 2022: $0Net Assets 2022: $561,6822022Assets 2023: $551,124Liabilities 2023: $0Net Assets 2023: $551,1242023Assets 2024: $326,968Liabilities 2024: $0Net Assets 2024: $326,9682024

Highlighted filing

2014

Assets$564,436
Liabilities$0
Net Assets$564,436

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $185,9082011Revenue 2012: $148,706Expenses 2012: $219,102Net Income 2012: -$70,3962012Revenue 2013: $103,510Expenses 2013: $129,065Net Income 2013: -$25,5552013Revenue 2014: $76,474Expenses 2014: $158,353Net Income 2014: -$81,8792014Revenue 2015: $108,142Expenses 2015: $106,063Net Income 2015: $2,0792015Revenue 2016: $88,062Expenses 2016: $120,300Net Income 2016: -$32,2382016Revenue 2017: $89,903Expenses 2017: $93,093Net Income 2017: -$3,1902017Revenue 2018: $124,733Expenses 2018: $178,040Net Income 2018: -$53,3072018Revenue 2019: $86,741Expenses 2019: $79,997Net Income 2019: $6,7442019Revenue 2020: $76,741Expenses 2020: $72,794Net Income 2020: $3,9472020Revenue 2021: $66,714Expenses 2021: $88,554Net Income 2021: -$21,8402021Revenue 2022: $106,364Expenses 2022: $94,022Net Income 2022: $12,3422022Revenue 2023: $82,925Expenses 2023: $93,483Net Income 2023: -$10,5582023Revenue 2024: $46,004Expenses 2024: $56,985Net Income 2024: -$10,9812024

Highlighted filing

2014

Revenue$76,474
Expenses$158,353
Net Income-$81,879
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 7, 2015
Return Version
2014v5.0
Gross Receipts
$76,474
Mission and Program Overview

Mission

To acquire and maintain trails, parks, and open space.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$227,363$253,668▲ $26,305
Investments in Publicly Traded Securities$303,511$203,511▼ $100,000
Cash and Non-Interest-Bearing Accounts$115,440$107,257▼ $8,183
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 Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$646,315$564,436▼ $81,879
Other Assets Total$1$0▼ $1
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$646,315$564,436▼ $81,879
Total Net Assets Fund Balance$646,315$564,436▼ $81,879
Total Liabilities and Net Assets / Fund Balance$646,315$564,436▼ $81,879
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathy LongacrePresident
Beverly PoormanVice President
Ann CalhounAlt Represtativ
Larry MillerAlt Represtativ
Donna KleinRepresentative
Jan WolffRepresentative
Lisa ChadwickRepresentative
Maureen SharonRepresentative
PAULA O'FARRELLRepresentative
Shelia PattersonRepresentative
Tim RocheRepresentative
Valerie LevulettRepresentative
Linda ClarkeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$75,169
Program Service Revenue
$0
Investment Income
$1,305
Other Revenue
$0
All Other Contributions
$75,169
Change in Net Assets
$-81,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,353
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
Fees for Services Accounting-$3,500-$3,500
Insurance-$3,160-$3,160
Office Expenses-$2,252-$2,252
Other Expenses$148,372$250-$250
All Other Expenses-$80-$80
Total Functional Expenses$148,372$9,981$0$158,353
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
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
Annual disclosure for covered persons
No
Backup withholding compliance
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

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
San Luis Obispo Parks Open Space
EIN
77-0318094
Phone
8059295592
Address
PO BOX 86, ARROYO GRANDE, CA 93421

Signing Officer

Name
Kathy Longacre
Title
President
Signed
2015-05-07
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
13
Independent Board Members
0
Employees
0

Preparer

Firm
Mosaic Business Services
Address
545 HIGUERA ST, SAN LUIS OBISPO, CA 93401
Preparer
Cay W Pooley
Phone
8055457798
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Morro Pups Park. The fiscal management in the development of a dog park in Morro Bay. OTHER PROGRAM SERVICES 5: Parks for Pups. The fiscal management in the development of dog parks in the cities of Paso Robles and Templeton. OTHER PROGRAM SERVICES 6: Plant a Tree. The fiscal management program of planting memorial trees within the county. OTHER PROGRAM SERVICES 7: Nipomo Ride. The fiscal management of creating horse trails within the city of Nipomo. OTHER PROGRAM SERVICES 8: SLO 4 Pups. The fiscal management of the maintainence and repair for the dog park in San Luis Obispo. OTHER PROGRAM SERVICES 9: Trail Fund. The active maintainence of trails within San Luis Obispo County. The continuation in acquiring multi use trails from businesses. OTHER PROGRAM SERVICES 10: Central Coast Concerned Cyclists. Building, maintaining and advocating multi-use trails in the county. OTHER PROGRAM SERVICES 11: WWW Foundation. Support building and maintaining equestrina trails throughout San Luis Obispo County. OTHER PROGRAM SERVICES 12: Borga Fund. To support building and maintaining equestrian trails throughout San Luis Obispo County. OTHER PROGRAM SERVICES 13: J & J Heller Cambria Dog Park. The fiscal management of the maintenance and repair of the dog park in Cambria

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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Parks for Pups. The fiscal management in the development of dog parks in the cities of Paso Robles and Templeton.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt030973
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt030906
IRS990/ProgSrvcAccomActy3Grp/Desc0SLO 4 Pups. The fiscal management of the maintainence and repair for the dog park in San Luis Obispo.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014276
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt04422
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt098518
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04992
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0129065
IRS990/PYRevenuesLessExpensesAmt0-25555
IRS990/PYTotalExpensesAmt0129065
IRS990/PYTotalRevenueAmt0103510
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-81879
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0260
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0227363
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0253668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt075169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt098518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0146511
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0154278
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0142844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0617320
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01305
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04992
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06297
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98990
IRS990ScheduleA/PublicSupportPY170Pct00.99330
IRS990ScheduleA/PublicSupportTotal170Amt0617320
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt075169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt098518
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0146511
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0154278
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0142844
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0617320
IRS990ScheduleA/TotalSupportAmt0623617
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Morro Pups Park. The fiscal management in the development of a dog park in Morro Bay. OTHER PROGRAM SERVICES 5: Parks for Pups. The fiscal management in the development of dog parks in the cities of Paso Robles and Templeton. OTHER PROGRAM SERVICES 6: Plant a Tree. The fiscal management program of planting memorial trees within the county. OTHER PROGRAM SERVICES 7: Nipomo Ride. The fiscal management of creating horse trails within the city of Nipomo. OTHER PROGRAM SERVICES 8: SLO 4 Pups. The fiscal management of the maintainence and repair for the dog park in San Luis Obispo. OTHER PROGRAM SERVICES 9: Trail Fund. The active maintainence of trails within San Luis Obispo County. The continuation in acquiring multi use trails from businesses. OTHER PROGRAM SERVICES 10: Central Coast Concerned Cyclists. Building, maintaining and advocating multi-use trails in the county. OTHER PROGRAM SERVICES 11: WWW Foundation. Support building and maintaining equestrina trails throughout San Luis Obispo County. OTHER PROGRAM SERVICES 12: Borga Fund. To support building and maintaining equestrian trails throughout San Luis Obispo County. OTHER PROGRAM SERVICES 13: J & J Heller Cambria Dog Park. The fiscal management of the maintenance and repair of the dog park in Cambria
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0646315
IRS990/TotalAssetsEOYAmt0564436
IRS990/TotalAssetsGrp/BOYAmt0646315
IRS990/TotalAssetsGrp/EOYAmt0564436
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt075169
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09981
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148372
IRS990/TotalFunctionalExpensesGrp/TotalAmt0158353
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0646315
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0564436
IRS990/TotalOtherProgSrvcExpenseAmt040983
IRS990/TotalOtherProgSrvcRevenueAmt035819
IRS990/TotalProgramServiceExpensesAmt0148372
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt076474
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0646315
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564436
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0646315
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0564436
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kathy Longacre
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN LUIS OBISPO PARKS OPEN SPACE
ReturnHeader/Filer/BusinessNameControlTxt0SANL
ReturnHeader/Filer/EIN0770318094
ReturnHeader/Filer/PhoneNum08059295592
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 86
ReturnHeader/Filer/USAddress/CityNm0ARROYO GRANDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093421

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.$3.27$0.00$3.27$0.46$0.57$0.11
2023Detailed filing. Detailed filing data is available for this year.$5.51$0.00$5.51$0.83$0.93$0.11
2022Detailed filing. Detailed filing data is available for this year.$5.62$0.00$5.62$1.06$0.94$0.12
2021Detailed filing. Detailed filing data is available for this year.$5.85$0.00$5.85$0.67$0.89$0.22
2020Detailed filing. Detailed filing data is available for this year.$5.84$0.00$5.84$0.77$0.73$0.04
2019Detailed filing. Detailed filing data is available for this year.$5.88$0.00$5.88$0.87$0.80$0.07
2018Detailed filing. Detailed filing data is available for this year.$5.62$0.00$5.62$1.25$1.78$0.53
2017Detailed filing. Detailed filing data is available for this year.$5.31$0.00$5.31$0.90$0.93$0.03
2016Detailed filing. Detailed filing data is available for this year.$5.34$0.00$5.34$0.88$1.20$0.32
2015Detailed filing. Detailed filing data is available for this year.$5.67$0.00$5.67$1.08$1.06$0.02
2014Detailed filing. Detailed filing data is available for this year.$5.64$0.00$5.64$0.76$1.58$0.82
2013Detailed filing. Detailed filing data is available for this year.$6.46$0.00$6.46$1.04$1.29$0.26
2012Summary only. Only limited summary data is available for this year.$6.72$0.00$6.72$1.49$2.19$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.42$0.00$7.42$1.86