Civic Intelligence

Pinecrest Permittees Association

990 • Fiscal year 2023 • EIN 94-0774235

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 09, 2024

PO Box 1248Pinecrest, CA 95364

(209) 965-3234

Siviq Scores

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

Liabilities / Assets

61st percentile

0.11x

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.22x

Higher debt load relative to revenue than 64% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

56th percentile

13%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

79th percentile

18%

Faster asset growth than 79% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-1.0%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,125,904

Up $487,437 (+18%) from 2022

Net Assets

Up

$2,792,921

Up $214,115 (+8.3%) from 2022

Liabilities

Up

$332,983

Up $273,322 (+458%) from 2022

Revenue

Down

$1,546,844

Down $14,893 (-1.0%) from 2022

Expenses

Up

$1,352,961

Up $109,277 (+8.8%) from 2022

Net Income

Down

$193,883

Down $124,170 (-39%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,334,757Liabilities 2010: $71,668Net Assets 2010: $2,263,0892010Assets 2011: $2,161,509Liabilities 2011: $63,069Net Assets 2011: $2,098,4402011Assets 2012: $2,214,795Liabilities 2012: $59,735Net Assets 2012: $2,155,0602012Assets 2013: $2,367,475Liabilities 2013: $71,944Net Assets 2013: $2,295,5312013Assets 2014: $2,534,585Liabilities 2014: $59,649Net Assets 2014: $2,474,9362014Assets 2015: $2,533,059Liabilities 2015: $64,859Net Assets 2015: $2,468,2002015Assets 2016: $2,548,584Liabilities 2016: $56,565Net Assets 2016: $2,492,0192016Assets 2017: $2,875,735Liabilities 2017: $432,199Net Assets 2017: $2,443,5362017Assets 2018: $2,722,918Liabilities 2018: $411,659Net Assets 2018: $2,311,2592018Assets 2019: $2,532,488Liabilities 2019: $305,913Net Assets 2019: $2,226,5752019Assets 2020: $2,386,210Liabilities 2020: $274,948Net Assets 2020: $2,111,2622020Assets 2021: $2,494,411Liabilities 2021: $233,658Net Assets 2021: $2,260,7532021Assets 2022: $2,638,467Liabilities 2022: $59,661Net Assets 2022: $2,578,8062022Assets 2023: $3,125,904Liabilities 2023: $332,983Net Assets 2023: $2,792,9212023Assets 2024: $3,394,869Liabilities 2024: $83,272Net Assets 2024: $3,311,5972024

Highlighted filing

2023

Assets$3,125,904
Liabilities$332,983
Net Assets$2,792,921

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,130,9342010Expenses 2011: $1,088,6172011Expenses 2012: $1,038,3442012Revenue 2013: $1,150,240Expenses 2013: $1,009,769Net Income 2013: $140,4712013Revenue 2014: $1,153,684Expenses 2014: $974,279Net Income 2014: $179,4052014Revenue 2015: $1,020,753Expenses 2015: $1,027,489Net Income 2015: -$6,7362015Revenue 2016: $1,038,732Expenses 2016: $1,014,913Net Income 2016: $23,8192016Revenue 2017: $1,079,617Expenses 2017: $1,125,628Net Income 2017: -$46,0112017Revenue 2018: $1,061,120Expenses 2018: $1,167,112Net Income 2018: -$105,9922018Revenue 2019: $1,161,260Expenses 2019: $1,294,982Net Income 2019: -$133,7222019Revenue 2020: $1,022,273Expenses 2020: $1,160,963Net Income 2020: -$138,6902020Revenue 2021: $1,311,183Expenses 2021: $1,161,692Net Income 2021: $149,4912021Revenue 2022: $1,561,737Expenses 2022: $1,243,684Net Income 2022: $318,0532022Revenue 2023: $1,546,844Expenses 2023: $1,352,961Net Income 2023: $193,8832023Revenue 2024: $1,876,679Expenses 2024: $1,363,016Net Income 2024: $513,6632024

Highlighted filing

2023

Revenue$1,546,844
Expenses$1,352,961
Net Income$193,883
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 9, 2024
Return Version
2023v5.1
Gross Receipts
$1,546,844
Mission and Program Overview

Mission

Provide water, sewer, snow removal and garbage serivces primarily to 394 holders of permits to have cabins on us forest service land in pinecrest, california.

Provide water, sewer, road maintenance, fire and rescue services, snowremoval, law enforcement assistance and garbage services primarily to 383holders of permits to have cabins on us forest service land in pinecrest,california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,645,332$1,857,210▲ $211,878
Investments in Publicly Traded Securities$571,528$607,358▲ $35,830
Cash and Non-Interest-Bearing Accounts$231,193$505,157▲ $273,964
Accounts Receivable$150,712$107,935▼ $42,777
Prepaid Expenses and Deferred Charges$39,702$48,244▲ $8,542
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,638,467$3,125,904▲ $487,437
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$59,661$332,983▲ $273,322
Total Liabilities$59,661$332,983▲ $273,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,578,806$2,792,921▲ $214,115
Total Net Assets Fund Balance$2,578,806$2,792,921▲ $214,115
Total Liabilities and Net Assets / Fund Balance$2,638,467$3,125,904▲ $487,437

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$809,480$1,941,441$2,750,921
Equipment$460,217$1,242,385$1,702,602
Buildings$390,513$467,525$858,038
Land$200,000-$200,000
Other Land Buildings$-3,000$37,279$34,279
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris BarthPresident
Mike TovaniVice President
Andrew BrechwaldDirector
Andy IngramDirector
Dwain ZackDirector
James RogersDirector
Laurie CashmanDirector
Mike YaleyDirector
Patrick GraffisDirector
Tim FisherDirector
Kennith IrwinSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,448,806
Investment Income
$29,665
Other Revenue
$68,373
Change in Net Assets
$193,883

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,546,844
Total Revenue per Audited Statements
$1,546,844
Total Revenue per Form 990
$1,546,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$723,346
Other Expenses$629,615
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$638,391$84,955-$723,346
All Other Expenses$120,138$7,459-$127,597
Depreciation Depletion$103,548$15,300-$118,848
Insurance-$74,765-$74,765
Other Expenses$35,014$1,412-$35,014
Fees for Services Accounting$12,810$21,895-$34,705
Office Expenses-$27,808-$27,808
Total Functional Expenses$1,119,367$233,594$0$1,352,961

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,352,961
Total Expenses per Audited Statements$1,352,961
Total Expenses per Form 990$1,352,961
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
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
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
Yes
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
Pinecrest Permittees Association
EIN
94-0774235
Phone
2099653234
Address
PO BOX 1248, PINECREST, CA 95364

Signing Officer

Name
Chris Barth
Title
President
Signed
2024-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Barth
Formed
1950
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
10

Preparer

Firm
Hawks & Associates Cpas Inc
Address
39 N WASHINGTON ST STE A, SONORA, CA 95370
Preparer
Robert a Hawks Jr CPA
Phone
2095888760
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt068373
IRS990/NetUnrlzdGainsLossesInvstAmt020232
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02578806
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02792921
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt027808
IRS990/OfficeExpensesGrp/TotalAmt027808
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0UTILITES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINT
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3REGULATION FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01412
IRS990/OtherExpensesGrp/ProgramServicesAmt096966
IRS990/OtherExpensesGrp/ProgramServicesAmt171021
IRS990/OtherExpensesGrp/ProgramServicesAmt241479
IRS990/OtherExpensesGrp/ProgramServicesAmt335014
IRS990/OtherExpensesGrp/TotalAmt098378
IRS990/OtherExpensesGrp/TotalAmt171021
IRS990/OtherExpensesGrp/TotalAmt241479
IRS990/OtherExpensesGrp/TotalAmt335014
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt084955
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0638391
IRS990/OtherSalariesAndWagesGrp/TotalAmt0723346
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt039702
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048244
IRS990/PrincipalOfficerNm0CHRIS BARTH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0OTHER RELATED INCOME
IRS990/ProgramServiceRevenueGrp/Desc1SNOW REMOVAL
IRS990/ProgramServiceRevenueGrp/Desc2WASTEWATER FEES
IRS990/ProgramServiceRevenueGrp/Desc3WATER, GARB., & FIRE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019114
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt129458
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2420094
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3980140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129458
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2420094
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3980140
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-90043
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0554999
IRS990/PYOtherRevenueAmt072659
IRS990/PYProgramServiceRevenueAmt01579121
IRS990/PYRevenuesLessExpensesAmt0318053
IRS990/PYSalariesCompEmpBnftPaidAmt0688685
IRS990/PYTotalExpensesAmt01243684
IRS990/PYTotalRevenueAmt01561737
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0193883
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt068373
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0390513
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0467525
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0858038
IRS990ScheduleD/EquipmentGrp/BookValueAmt0460217
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01242385
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01702602
IRS990ScheduleD/ExpensesSubtotalAmt01352961
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0809480
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01941441
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02750921
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-3000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037279
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034279
IRS990ScheduleD/RevenueSubtotalAmt01546844
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01857210
IRS990ScheduleD/TotalExpensesPerForm990Amt01352961
IRS990ScheduleD/TotalRevenuePerForm990Amt01546844
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01546844
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01352961
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/TotalAssetsBOYAmt02638467
IRS990/TotalAssetsEOYAmt03125904
IRS990/TotalAssetsGrp/BOYAmt02638467
IRS990/TotalAssetsGrp/EOYAmt03125904
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0233594
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01119367
IRS990/TotalFunctionalExpensesGrp/TotalAmt01352961
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059661
IRS990/TotalLiabilitiesEOYAmt0332983
IRS990/TotalLiabilitiesGrp/BOYAmt059661
IRS990/TotalLiabilitiesGrp/EOYAmt0332983
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02578806
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02792921
IRS990/TotalProgramServiceExpensesAmt01119367
IRS990/TotalProgramServiceRevenueAmt01448806
IRS990/TotalRevenueGrp/ExclusionAmt068373
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01478471
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01546844
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02638467
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03125904
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1248
IRS990/USAddress/CityNm0PINECREST
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095364
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.PINECRESTPERMITTEES.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS BARTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINECREST PERMITTEES ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0940774235
ReturnHeader/Filer/PhoneNum02099653234
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1248
ReturnHeader/Filer/USAddress/CityNm0PINECREST

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$0.08$3.31$1.88$1.36$0.51
2023Detailed filing. Detailed filing data is available for this year.$3.13$0.33$2.79$1.55$1.35$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.64$0.06$2.58$1.56$1.24$0.32
2021Detailed filing. Detailed filing data is available for this year.$2.49$0.23$2.26$1.31$1.16$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.39$0.27$2.11$1.02$1.16$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.31$2.23$1.16$1.29$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.72$0.41$2.31$1.06$1.17$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.88$0.43$2.44$1.08$1.13$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.55$0.06$2.49$1.04$1.01$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.53$0.06$2.47$1.02$1.03$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.06$2.47$1.15$0.97$0.18
2013Detailed filing. Detailed filing data is available for this year.$2.37$0.07$2.30$1.15$1.01$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.06$2.16$1.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.06$2.10$1.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.07$2.26$1.13