Civic Intelligence

Eastern Madera County Recreation and Parks Project

990 • Fiscal year 2023 • EIN 85-2247387

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 18, 2024

Organization ProfileWWW.EASTERNMADERAREC.ORG
50100 Leaning Pine LaneOakhurst, CA 93644

(310) 619-6593

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

87th percentile

41%

Higher net margin than 87% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

$80,775

No earlier filing loaded for comparison.

Net Assets

$79,186

No earlier filing loaded for comparison.

Liabilities

$1,589

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin87th percentile

Revenue

$207,874

No earlier filing loaded for comparison.

Expenses

$121,821

No earlier filing loaded for comparison.

Net Income

$86,053

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2023: $80,775Liabilities 2023: $1,589Net Assets 2023: $79,1862023Assets 2024: $128,152Net Assets 2024: $128,1522024

Highlighted filing

2023

Assets$80,775
Liabilities$1,589
Net Assets$79,186
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2023: $207,874Expenses 2023: $121,821Net Income 2023: $86,0532023Revenue 2024: $166,238Expenses 2024: $115,070Net Income 2024: $51,1682024

Highlighted filing

2023

Revenue$207,874
Expenses$121,821
Net Income$86,053
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 18, 2024
Return Version
2023v5.0
Gross Receipts
$207,874
Mission and Program Overview

Mission

For the advancement of parks and recreation facilities and developing programming and events to support community needs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$80,775-
Total Assets$0$80,775▲ $80,775
Liabilities
Accounts Payable and Accrued Expenses-$1,589-
Total Liabilities$0$1,589▲ $1,589
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$79,186-
Total Net Assets Fund Balance$0$79,186▲ $79,186
Total Liabilities and Net Assets / Fund Balance$0$80,775▲ $80,775
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Jennifer MullikinPresident
Carolyn AndersonSecretary
Joe ValleTreasurer
Rachael SimsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$207,874
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$86,053

Audited Revenue Reconciliation

Revenue per Audited Statements
$207,874
Total Revenue per Audited Statements
$207,874
Total Revenue per Form 990
$207,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$67,526
Other Expenses$54,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$58,481-$58,481
Occupancy$19,677$25,005-$44,682
Payroll Taxes-$9,045-$9,045
Office Expenses-$5,395-$5,395
Insurance$2,098--$2,098
Fees for Services Other$293$1,173-$1,466
Advertising-$420-$420
Other Expenses$234--$234
Total Functional Expenses$22,302$99,519$0$121,821

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$121,821
Total Expenses per Audited Statements$121,821
Total Expenses per Form 990$121,821
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
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Eastern Madera County Recreation
EIN
85-2247387
Phone
3106196593
Address
50100 LEANING PINE LANE, OAKHURST, CA 93644

Signing Officer

Name
Jennifer Mullikin
Title
President
Phone
3106196593
Signed
2024-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Mullikin
Formed
2020
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Nelson Miller & White Cpas
Address
40315 JUNCTION DR, OAKHURST, CA 93644
Preparer
Andrew J Nelson CPA
Phone
5596834900
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“-6,867”

Raw XML Appendix254 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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ReturnHeader/ReturnTs02024-11-18T21:40:17-05:00
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$80,775
Liabilities
$1,589
Net assets
$79,186
Revenue
$207,874
Expenses
$121,821
Net income
$86,053
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.28$1.28$1.66$1.15$0.51
2023Detailed filing. Detailed filing data is available for this year.$0.81$0.02$0.79$2.08$1.22$0.86