Civic Intelligence

South Fork Arts and Recreation Company

EIN 83-0471185 • 501(c)3 • Coloma, CA

Profile

SoFAR's mission is to inspire and teach the arts and music, support recreational opportunities, and promote community development, culture, and involvement associated with the Coloma, Lotus and surrounding region.

PO Box 157Coloma, CA 95613

so-far.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.70x

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

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

Liabilities / Revenue

95th percentile

1.03x

Higher debt load relative to revenue than 95% of similar nonprofits.

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

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

87th percentile

$19,850

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

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

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

79th percentile

33%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Up

$384,429

Up $42,996 (+13%) from 2023

Liabilities

Down

$270,259

Down $9,741 (-3.5%) from 2023

Net Assets

Up

$114,170

Up $52,737 (+86%) from 2023

Revenue

Up

$263,525

Up $66,031 (+33%) from 2023

Expenses

Down

$210,788

Down $9,142 (-4.2%) from 2023

Net Income

Up

$52,737

Up $75,173 (+335%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $12,868Liabilities 2011: $1032011Assets 2012: $17,862Liabilities 2012: $5802012Assets 2013: $27,889Liabilities 2013: $5802013Assets 2014: $32,323Liabilities 2014: $21Net Assets 2014: $32,3022014Assets 2015: $33,437Net Assets 2015: $33,4372015Assets 2016: $44,084Net Assets 2016: $44,0842016Assets 2017: $0Net Assets 2017: $02017Assets 2018: $21,789Liabilities 2018: $02018Assets 2019: $78,786Net Assets 2019: $78,7862019Assets 2020: $48,708Liabilities 2020: $19,075Net Assets 2020: $29,6332020Assets 2021: $150,200Liabilities 2021: $13,675Net Assets 2021: $136,5252021Assets 2022: $371,832Liabilities 2022: $287,963Net Assets 2022: $83,8692022Assets 2023: $341,433Liabilities 2023: $280,000Net Assets 2023: $61,4332023Assets 2024: $384,429Liabilities 2024: $270,259Net Assets 2024: $114,1702024

Highlighted filing

2024

Assets$384,429
Liabilities$270,259
Net Assets$114,170

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $96,319Expenses 2011: $73,581Net Income 2011: $22,7382011Revenue 2012: $123,583Expenses 2012: $119,066Net Income 2012: $4,5172012Revenue 2013: $149,978Expenses 2013: $139,951Net Income 2013: $10,0272013Revenue 2014: $141,426Expenses 2014: $136,433Net Income 2014: $4,9932014Revenue 2015: $153,631Expenses 2015: $152,497Net Income 2015: $1,1342015Revenue 2016: $146,090Expenses 2016: $135,507Net Income 2016: $10,5832016Revenue 2017: $54Expenses 2017: $44,138Net Income 2017: -$44,0842017Revenue 2018: $124,557Expenses 2018: $102,768Net Income 2018: $21,7892018Revenue 2019: $168,269Expenses 2019: $111,272Net Income 2019: $56,9972019Revenue 2020: $52,138Expenses 2020: $101,291Net Income 2020: -$49,1532020Revenue 2021: $238,488Expenses 2021: $131,796Net Income 2021: $106,6922021Revenue 2022: $125,037Expenses 2022: $177,493Net Income 2022: -$52,4562022Revenue 2023: $197,494Expenses 2023: $219,930Net Income 2023: -$22,4362023Revenue 2024: $263,525Expenses 2024: $210,788Net Income 2024: $52,7372024

Highlighted filing

2024

Revenue$263,525
Expenses$210,788
Net Income$52,737

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.84$2.70$1.14$2.64$2.11$0.53
2023Detailed filing. Detailed filing data is available for this year.$3.41$2.80$0.61$1.97$2.20$0.22
2022Detailed filing. Detailed filing data is available for this year.$3.72$2.88$0.84$1.25$1.77$0.52
2021Detailed filing. Detailed filing data is available for this year.$1.50$0.14$1.37$2.38$1.32$1.07
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.19$0.30$0.52$1.01$0.49
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.79$1.68$1.11$0.57
2018Summary only. Only limited summary data is available for this year.$0.22$0.00$1.25$1.03$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.44$0.44
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.44$1.46$1.36$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.33$1.54$1.52$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$1.41$1.36$0.05
2013Summary only. Only limited summary data is available for this year.$0.28$0.01$1.50$1.40$0.10
2012Summary only. Only limited summary data is available for this year.$0.18$0.01$1.24$1.19$0.05
2011Summary only. Only limited summary data is available for this year.$0.13$0.00$0.96$0.74$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$263,525
Mission and Program Overview

Mission

To teach, inspire and enjoy music in northern california

SoFAR's mission is to inspire and teach the arts and music, support recreational opportunities, and promote community development, culture, and involvement associated with Coloma, Lotus and surrounding region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$295,835$287,887▼ $7,948
Savings and Temporary Cash Investments$40,032$90,450▲ $50,418
Cash and Non-Interest-Bearing Accounts$4,267$4,892▲ $625
Intangible Assets$1,299$1,200▼ $99
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-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$341,433$384,429▲ $42,996
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$280,000$270,259▼ $9,741
Total Liabilities$280,000$270,259▼ $9,741
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$61,433$114,170▲ $52,737
Total Net Assets Fund Balance$61,433$114,170▲ $52,737
Total Liabilities and Net Assets / Fund Balance$341,433$384,429▲ $42,996

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$278,517$21,483$300,000
Leasehold Improvements$9,370$630$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Howard PennPresidentPT$19,850$19,850

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$68,656
Program Service Revenue
$194,862
Investment Income
$7
Other Revenue
$0
Change in Net Assets
$52,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,715
Salaries, Compensation, and Employee Benefits$96,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,460--$68,460
Current Officers, Directors, Trustees, and Key Employees-$19,850-$19,850
Occupancy$14,879--$14,879
Advertising-$14,776-$14,776
Insurance$12,885$1,304-$14,189
Interest$13,285--$13,285
Depreciation Depletion$8,047--$8,047
Payroll Taxes$7,763--$7,763
Other Expenses$3,588$4,613-$3,588
Fees for Services Accounting-$2,022-$2,022
All Other Expenses-$765-$765
Total Functional Expenses$167,458$43,330$0$210,788
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
Backup withholding compliance
No
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
South Fork Arts and Recreation Company
EIN
83-0471185
Phone
5306226044
Address
PO Box 157, Coloma, CA 95613

Signing Officer

Name
Howard Penn
Title
President
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard Penn
Formed
2022
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Vaughn Johnson CPA
Address
4120 CAMERON PARK DR STE 400, SHINGLE SPRINGS, CA 95682
Preparer
Vaughn L Johnson
Phone
5306771390
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IRS990/OtherExpensesGrp/ProgramServicesAmt114249
IRS990/OtherExpensesGrp/ProgramServicesAmt23588
IRS990/OtherExpensesGrp/TotalAmt024302
IRS990/OtherExpensesGrp/TotalAmt114249
IRS990/OtherExpensesGrp/TotalAmt24613
IRS990/OtherExpensesGrp/TotalAmt33588
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt068460
IRS990/OtherSalariesAndWagesGrp/TotalAmt068460
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt07763
IRS990/PayrollTaxesGrp/TotalAmt07763
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Howard Penn
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Bank Reimbursement
IRS990/ProgramServiceRevenueGrp/Desc1CLDUA Water
IRS990/ProgramServiceRevenueGrp/Desc2EDC Air Qual Contract
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0140
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2191622
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2191622
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt041550
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt099
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0114520
IRS990/PYOtherRevenueAmt044517
IRS990/PYProgramServiceRevenueAmt0111328
IRS990/PYRevenuesLessExpensesAmt0-22436
IRS990/PYSalariesCompEmpBnftPaidAmt0105410
IRS990/PYTotalExpensesAmt0219930
IRS990/PYTotalRevenueAmt0197494
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt052737
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0191622
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040032
IRS990/SavingsAndTempCashInvstGrp/EOYAmt090450
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt068656
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0197395
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0125017
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0229564
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt051644
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0672276
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt099
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0141
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016186
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt016186
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0191622
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0191622
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt099
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0141
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt08917
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08917
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98980
IRS990ScheduleA/PublicSupportPY509Pct00.98840
IRS990ScheduleA/PublicSupportTotal509Amt0880084
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0260278
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0197395
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0125017
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0229564
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt067830
IRS990ScheduleA/Total509Grp/TotalAmt0880084
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0260285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0197494
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0125037
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0238487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt067839
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0889142
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0278517
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021483
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0300000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09370
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0630
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0287887
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0341433
IRS990/TotalAssetsEOYAmt0384429
IRS990/TotalAssetsGrp/BOYAmt0341433
IRS990/TotalAssetsGrp/EOYAmt0384429
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt068656
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043330
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167458
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210788
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0280000
IRS990/TotalLiabilitiesEOYAmt0270259
IRS990/TotalLiabilitiesGrp/BOYAmt0280000
IRS990/TotalLiabilitiesGrp/EOYAmt0270259
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt061433
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0114170
IRS990/TotalProgramServiceExpensesAmt0167458
IRS990/TotalProgramServiceRevenueAmt0194862
IRS990/TotalReportableCompFromOrgAmt019850
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0194869
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0263525

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