Civic Intelligence

Yosemitesequoia Resource Conservation

EIN 91-2155866 • 501(c)3 • North Fork, CA

Profile

To promote the quality and aesthetic values of our cultural, environmentala and recreational resources by improving the quality of life through sustainable economic development.

PO Box 415North Fork, CA 93643

n/A

Siviq Scores

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

Liabilities / Assets

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

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

Net Margin

18th percentile

-14%

Higher net margin than 18% 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

4th percentile

-53%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

91st percentile

102%

Faster revenue growth than 91% of similar nonprofits.

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

Assets

Down

$220,968

Down $394,600 (-64%) from 2023

Liabilities

Down

$29,363

Down $26,469 (-47%) from 2023

Net Assets

Down

$191,605

Down $368,131 (-66%) from 2023

Revenue

Down

$1,936,235

Down $891,350 (-32%) from 2023

Expenses

Down

$2,213,015

Down $258,666 (-10%) from 2023

Net Income

Down

-$276,780

Down $632,684 (-178%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $6,668Liabilities 2011: $17,217Net Assets 2011: -$10,5492011Assets 2012: $43,693Liabilities 2012: $0Net Assets 2012: $43,6932012Assets 2013: $52,659Net Assets 2013: $52,6592013Assets 2014: $81,535Liabilities 2014: $0Net Assets 2014: $81,5352014Assets 2015: $27,207Liabilities 2015: $399Net Assets 2015: $26,8082015Assets 2016: $50,998Liabilities 2016: $399Net Assets 2016: $50,5992016Assets 2017: $99,566Liabilities 2017: $0Net Assets 2017: $99,5662017Assets 2018: $157,973Liabilities 2018: $11,855Net Assets 2018: $146,1182018Assets 2019: $550,781Liabilities 2019: $8,787Net Assets 2019: $541,9942019Assets 2020: $823,408Liabilities 2020: $38,787Net Assets 2020: $784,6212020Assets 2021: $409,581Liabilities 2021: $36,287Net Assets 2021: $373,2942021Assets 2022: $203,833Liabilities 2022: $0Net Assets 2022: $203,8332022Assets 2023: $615,568Liabilities 2023: $55,832Net Assets 2023: $559,7362023Assets 2025: $220,968Liabilities 2025: $29,363Net Assets 2025: $191,6052025

Highlighted filing

2025

Assets$220,968
Liabilities$29,363
Net Assets$191,605

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $434,3172011Expenses 2012: $249,0652012Revenue 2013: $196,199Expenses 2013: $187,233Net Income 2013: $8,9662013Revenue 2014: $329,562Expenses 2014: $300,686Net Income 2014: $28,8762014Revenue 2015: $369,859Expenses 2015: $424,586Net Income 2015: -$54,7272015Revenue 2016: $346,219Expenses 2016: $330,449Net Income 2016: $15,7702016Revenue 2017: $993,310Expenses 2017: $944,343Net Income 2017: $48,9672017Revenue 2018: $702,168Expenses 2018: $655,616Net Income 2018: $46,5522018Revenue 2019: $1,162,389Expenses 2019: $772,233Net Income 2019: $390,1562019Revenue 2020: $938,370Expenses 2020: $684,358Net Income 2020: $254,0122020Revenue 2021: $1,438,308Expenses 2021: $1,820,091Net Income 2021: -$381,7832021Revenue 2022: $3,690,122Expenses 2022: $3,656,254Net Income 2022: $33,8682022Revenue 2023: $2,827,585Expenses 2023: $2,471,681Net Income 2023: $355,9042023Revenue 2025: $1,936,235Expenses 2025: $2,213,015Net Income 2025: -$276,7802025

Highlighted filing

2025

Revenue$1,936,235
Expenses$2,213,015
Net Income-$276,780

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.03$0.19$1.94$2.21$0.28
2023Summary only. Only limited summary data is available for this year.$0.62$0.06$0.56$2.83$2.47$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$3.69$3.66$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.04$0.37$1.44$1.82$0.38
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.04$0.78$0.94$0.68$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.01$0.54$1.16$0.77$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.01$0.15$0.70$0.66$0.05
2017Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.99$0.94$0.05
2016Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$0.35$0.33$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.37$0.42$0.05
2014Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.33$0.30$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.05$0.20$0.19$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.02$0.01$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 23, 2025
Return Version
2024v5.2
Gross Receipts
$1,936,235
Mission and Program Overview

Mission

To Promote the quality and aesthetic values of our cultural, environemntal and recreational resources by improving the quality of life through sustainable economic development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$414,149$220,968▼ $193,181
Savings and Temporary Cash Investments$54,236--
Total Assets$468,385$220,968▼ $247,417
Liabilities
Unsecured Notes Loans Payable-$28,519-
Other Liabilities-$844-
Total Liabilities$0$29,363▲ $29,363
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$468,385$191,605▼ $276,780
Total Net Assets Fund Balance$468,385$191,605▼ $276,780
Total Liabilities and Net Assets / Fund Balance$468,385$220,968▼ $247,417
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nathan MagsigPresident
Lynn GormanSecond Vice President
Robert MacaulayVice President
Eddie ValeroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$136,445
Program Service Revenue
$1,799,790
Investment Income
$0
Other Revenue
$0
All Other Contributions
$136,445
Change in Net Assets
$-276,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,975,015
Salaries, Compensation, and Employee Benefits$238,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$1,932,239--$1,932,239
Other Salaries and Wages$215,837--$215,837
Payroll Taxes$16,953--$16,953
Office Expenses-$14,282-$14,282
Travel$11,527--$11,527
Fees for Services Accounting-$5,961-$5,961
Information Technology-$5,485-$5,485
Other Employee Benefits$5,210--$5,210
Fees for Services Other-$2,000-$2,000
Insurance$1,957--$1,957
Occupancy$940--$940
Advertising-$624-$624
Total Functional Expenses$2,184,663$28,352$0$2,213,015
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
Current Liabilities$844
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 governing body review Part VI line 11

Form 990 was given to governing body before filing

Governing documents etc available to public Part VI line 19

Documents available upon request

Filing and Contact Details

Filer

Filer Name
YosemiteSequoia Resource Conservation
EIN
91-2155866
In Care Of
% Robert Macaulay
Address
PO BOX 415, North Fork, CA 93643
Doing Business As
& Development Coucil

Signing Officer

Name
Robert Macaulay
Title
Vice President
Signed
2025-12-23
Discuss with paid preparer
No

Organization Details

Formed
2002
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
4

Preparer

Firm
Busy Bee Accounting Services Inc
Address
40011 Indian Springs Rd, Oakhurst, CA 93644
Preparer
Jenifer Castillo
Phone
5596762129
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding

Raw XML Appendix312 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/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Rounding
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01799790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01936235
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0468385
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0220968
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt011527
IRS990/TravelGrp/TotalAmt011527
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt028519
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT MACAULAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YosemiteSequoia Resource Conservation
ReturnHeader/Filer/BusinessNameControlTxt0YOSE
ReturnHeader/Filer/EIN0912155866
ReturnHeader/Filer/InCareOfNm0% Robert Macaulay
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 415
ReturnHeader/Filer/USAddress/CityNm0North Fork
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093643
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0851268144
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Busy Bee Accounting Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040011 Indian Springs Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oakhurst
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093644
ReturnHeader/PreparerPersonGrp/PhoneNum05596762129
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENIFER CASTILLO
ReturnHeader/ReturnTs02025-12-24T12:08:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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