Civic Intelligence

Pcl Foundation

990 • Fiscal year 2023 • EIN 94-2190378

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

1107 9th Street Suite 901Sacramento, CA 95814

(916) 822-5631

Siviq Scores

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

Liabilities / Assets

85th percentile

0.24x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.22x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

50th percentile

2.8%

Higher net margin than 50% 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

50th percentile

0.7%

Faster asset growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

24%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$275,315

Up $1,780 (+0.7%) from 2022

Net Assets

Up

$209,278

Up $1,780 (+0.9%) from 2022

Liabilities

Flat

$66,037

Flat from 2022

Revenue

Up

$300,769

Up $58,177 (+24%) from 2022

Expenses

Up

$292,222

Up $32,206 (+12%) from 2022

Net Income

Up

$8,547

Up $25,971 (+149%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2011: $255,554Liabilities 2011: $115,409Net Assets 2011: $140,1452011Assets 2012: $212,488Liabilities 2012: $126,664Net Assets 2012: $85,8242012Assets 2013: $98,692Liabilities 2013: $203,001Net Assets 2013: -$104,3092013Assets 2014: $88,970Liabilities 2014: $156,028Net Assets 2014: -$67,0582014Assets 2015: $193,290Liabilities 2015: $145,573Net Assets 2015: $47,7172015Assets 2016: $153,522Liabilities 2016: $71,842Net Assets 2016: $81,6802016Assets 2017: $163,587Liabilities 2017: $71,842Net Assets 2017: $91,7452017Assets 2018: $112,991Liabilities 2018: $66,037Net Assets 2018: $46,9542018Assets 2019: $208,149Liabilities 2019: $66,037Net Assets 2019: $142,1122019Assets 2020: $314,289Liabilities 2020: $66,037Net Assets 2020: $248,2522020Assets 2021: $310,390Liabilities 2021: $66,037Net Assets 2021: $244,3532021Assets 2022: $273,535Liabilities 2022: $66,037Net Assets 2022: $207,4982022Assets 2023: $275,315Liabilities 2023: $66,037Net Assets 2023: $209,2782023Assets 2024: $247,863Liabilities 2024: $66,037Net Assets 2024: $181,8262024Assets 2025: $259,514Liabilities 2025: $0Net Assets 2025: $259,5142025

Highlighted filing

2023

Assets$275,315
Liabilities$66,037
Net Assets$209,278

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $345,704Expenses 2011: $341,228Net Income 2011: $4,4762011Expenses 2012: $545,7012012Expenses 2013: $565,6982013Revenue 2014: $456,984Expenses 2014: $419,733Net Income 2014: $37,2512014Revenue 2015: $363,448Expenses 2015: $248,673Net Income 2015: $114,7752015Revenue 2016: $284,754Expenses 2016: $250,791Net Income 2016: $33,9632016Revenue 2017: $245,842Expenses 2017: $235,777Net Income 2017: $10,0652017Revenue 2018: $234,933Expenses 2018: $279,724Net Income 2018: -$44,7912018Revenue 2019: $351,645Expenses 2019: $256,487Net Income 2019: $95,1582019Revenue 2020: $507,116Expenses 2020: $400,976Net Income 2020: $106,1402020Revenue 2021: $253,643Expenses 2021: $264,865Net Income 2021: -$11,2222021Revenue 2022: $242,592Expenses 2022: $260,016Net Income 2022: -$17,4242022Revenue 2023: $300,769Expenses 2023: $292,222Net Income 2023: $8,5472023Revenue 2024: $426,103Expenses 2024: $453,555Net Income 2024: -$27,4522024Revenue 2025: $479,968Expenses 2025: $461,851Net Income 2025: $18,1172025

Highlighted filing

2023

Revenue$300,769
Expenses$292,222
Net Income$8,547
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$300,769
Mission and Program Overview

Mission

The PCL Foundation, a 501c3 nonprofit organization, utilizes a broad array of strategies to educate and engage the public in advocating for stronger environmental protections, including coalition building, community empowerment, and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$73,167$76,023▲ $2,856
Savings and Temporary Cash Investments$34,107$34,140▲ $33
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$273,535$275,315▲ $1,780
Other Assets Total$166,261$165,152▼ $1,109
Liabilities
Other Liabilities$66,037$66,037→ $0
Total Liabilities$66,037$66,037→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$207,498$209,278▲ $1,780
Total Net Assets Fund Balance$207,498$209,278▲ $1,780
Total Liabilities and Net Assets / Fund Balance$273,535$275,315▲ $1,780

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$11,510$11,510
Other Assets Org$61,682--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave HirschChairman
Ralph B Perry IIIVice President
Coke HallowellTrustee
Monica HunterTrustee
Daniel S FrostTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$262,640
Program Service Revenue
$32,438
Investment Income
$5,691
Other Revenue
$0
All Other Contributions
$262,640
Change in Net Assets
$8,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,925
Other Expenses$85,297
Total Fundraising Expense$46,668
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$149,157$12,609$30,744$192,510
Fees for Services Other$37,941$3,208$7,820$48,969
Occupancy$13,418$1,134$2,766$17,318
Payroll Taxes$11,169$944$2,302$14,415
Insurance$3,350$283$691$4,324
Fees for Services Legal$2,370$200$489$3,059
Travel$1,694$143$349$2,186
Information Technology$1,224$104$252$1,580
Advertising$1,188$100$245$1,533
Fees for Services Accounting$680$58$140$878
Other Expenses$550$47$113$710
Office Expenses$443$38$91$572
All Other Expenses$-9,112$-771$-1,878$-11,761
Total Functional Expenses$226,414$19,140$46,668$292,222
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$43,204
Due to PCL Related Party$21,583
Security Deposit$1,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

Form 990 is prepared by a professional tax preparer and reviewed and authorized by the Board and the Executive Director prior to filing.

Form 990, Part VI, Section B, Line 12C

Outside employment is premitted if it does not interfere or conflict with an employees' work with PCL/PCLF. PCL/PCLF employees must avoid directly or indirectly participating in any arrangement, agreement, investment or other activity that could result in personal benefit at the expense of PCL/PCLF. Accepting outside employment, or engaging in outside business activities which require personal attention or work during an employee's scheduled work day, or which involve the use of information obtained through the employee's work at PCL/PCLF, is not acceptable. Any employee wishing to engage in any outside employment shall consult with the Executive Director to determine whether a particular activity could cause a conflict of interest.

Form 990, Part VI, Section B, Line 15A

The Executive Director's compensation is reviewed by the Board.

Form 990, Part VI, Section C, Line 18

Form 990 is available for inspection upon request.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
PCL Foundation
EIN
94-2190378
Phone
9168225631
Address
1107 9th Street Suite 901, Sacramento, CA 95814

Signing Officer

Name
Howard Penn
Title
Executive Director
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
2

Preparer

Firm
Christina L Cavanaugh CPA
Address
PO Box 739, Lotus, CA 95651
Preparer
Christina L Cavanaugh CPA
Phone
5306269720
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125288
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125288
IRS990/ProgSrvcAccomActy2Grp/Desc0Hosted a Legislative Symposium to engage community groups and activists around the state on critical environmental issues.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt025288
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IRS990/PYSalariesCompEmpBnftPaidAmt0188869
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt034107
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034140
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0307928
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0239489
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0216731
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0503906
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0352308
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01620362
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02804
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05004
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03801
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt034577
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96860
IRS990ScheduleA/PublicSupportPY170Pct00.96870
IRS990ScheduleA/PublicSupportTotal170Amt01620362
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0239489
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0216731
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0503906
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0352308
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01620362
IRS990ScheduleA/TotalSupportAmt01672861
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011510
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011510
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt061682
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Due from PCL for Expense Reimbursement
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021583
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt143204
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to PCL Related Party
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Security Deposit
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0165152
IRS990ScheduleD/TotalLiabilityAmt066037
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by a professional tax preparer and reviewed and authorized by the Board and the Executive Director prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Outside employment is premitted if it does not interfere or conflict with an employees' work with PCL/PCLF. PCL/PCLF employees must avoid directly or indirectly participating in any arrangement, agreement, investment or other activity that could result in personal benefit at the expense of PCL/PCLF. Accepting outside employment, or engaging in outside business activities which require personal attention or work during an employee's scheduled work day, or which involve the use of information obtained through the employee's work at PCL/PCLF, is not acceptable. Any employee wishing to engage in any outside employment shall consult with the Executive Director to determine whether a particular activity could cause a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director's compensation is reviewed by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is available for inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0275315
IRS990/TotalAssetsGrp/BOYAmt0273535
IRS990/TotalAssetsGrp/EOYAmt0275315
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0262640
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt046668
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019140
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0226414
IRS990/TotalFunctionalExpensesGrp/TotalAmt0292222
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt066037
IRS990/TotalLiabilitiesEOYAmt066037
IRS990/TotalLiabilitiesGrp/BOYAmt066037
IRS990/TotalLiabilitiesGrp/EOYAmt066037
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0207498
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0209278
IRS990/TotalProgramServiceExpensesAmt0226414
IRS990/TotalProgramServiceRevenueAmt032438
IRS990/TotalRevenueGrp/ExclusionAmt05691
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032438
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0300769
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0273535
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0275315
IRS990/TravelGrp/FundraisingAmt0349

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.00$2.60$4.80$4.62$0.18
2024Detailed filing. Detailed filing data is available for this year.$2.48$0.66$1.82$4.26$4.54$0.27
2023Detailed filing. Detailed filing data is available for this year.$2.75$0.66$2.09$3.01$2.92$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.74$0.66$2.07$2.43$2.60$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.10$0.66$2.44$2.54$2.65$0.11
2020Detailed filing. Detailed filing data is available for this year.$3.14$0.66$2.48$5.07$4.01$1.06
2019Detailed filing. Detailed filing data is available for this year.$2.08$0.66$1.42$3.52$2.56$0.95
2018Detailed filing. Detailed filing data is available for this year.$1.13$0.66$0.47$2.35$2.80$0.45
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.72$0.92$2.46$2.36$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.72$0.82$2.85$2.51$0.34
2015Detailed filing. Detailed filing data is available for this year.$1.93$1.46$0.48$3.63$2.49$1.15
2014Detailed filing. Detailed filing data is available for this year.$0.89$1.56$0.67$4.57$4.20$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$2.03$1.04$5.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$1.27$0.86$5.46
2011Summary only. Only limited summary data is available for this year.$2.56$1.15$1.40$3.46$3.41$0.04