Civic Intelligence

Calaveras Timber Trails Association

990 • Fiscal year 2023 • EIN 94-2216056

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 12, 2024

P O Box 362Avery, CA 95224

(209) 795-2130

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.03x

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.11x

Higher debt load relative to revenue than 38% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

59th percentile

8.9%

Higher net margin than 59% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

54th percentile

2.9%

Faster asset growth than 54% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

18%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,968,367

Up $111,290 (+2.9%) from 2022

Net Assets

Up

$3,849,909

Up $99,533 (+2.7%) from 2022

Liabilities

Up

$118,458

Up $11,757 (+11%) from 2022

Revenue

Up

$1,116,835

Up $169,869 (+18%) from 2022

Expenses

Up

$1,017,302

Up $260,717 (+34%) from 2022

Net Income

Down

$99,533

Down $90,848 (-48%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,037,718Liabilities 2011: $19,042Net Assets 2011: $3,018,6762011Assets 2012: $3,061,071Liabilities 2012: $8,858Net Assets 2012: $3,052,2132012Assets 2013: $3,039,859Liabilities 2013: $52,908Net Assets 2013: $2,986,9512013Assets 2014: $3,038,133Liabilities 2014: $77,180Net Assets 2014: $2,960,9532014Assets 2015: $3,001,921Liabilities 2015: $58,912Net Assets 2015: $2,943,0092015Assets 2016: $3,094,544Liabilities 2016: $98,310Net Assets 2016: $2,996,2342016Assets 2017: $3,313,514Liabilities 2017: $66,484Net Assets 2017: $3,247,0302017Assets 2018: $3,221,306Liabilities 2018: $30,035Net Assets 2018: $3,191,2712018Assets 2019: $3,308,602Liabilities 2019: $136,877Net Assets 2019: $3,171,7252019Assets 2020: $3,516,783Liabilities 2020: $166,273Net Assets 2020: $3,350,5102020Assets 2021: $3,698,209Liabilities 2021: $138,214Net Assets 2021: $3,559,9952021Assets 2022: $3,857,077Liabilities 2022: $106,701Net Assets 2022: $3,750,3762022Assets 2023: $3,968,367Liabilities 2023: $118,458Net Assets 2023: $3,849,9092023Assets 2024: $4,013,867Liabilities 2024: $122,075Net Assets 2024: $3,891,7922024Assets 2025: $4,052,369Liabilities 2025: $162,614Net Assets 2025: $3,889,7552025

Highlighted filing

2023

Assets$3,968,367
Liabilities$118,458
Net Assets$3,849,909

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $457,077Expenses 2011: $453,738Net Income 2011: $3,3392011Revenue 2012: $508,749Expenses 2012: $474,806Net Income 2012: $33,9432012Revenue 2013: $392,083Expenses 2013: $455,065Net Income 2013: -$62,9822013Revenue 2014: $450,014Expenses 2014: $477,230Net Income 2014: -$27,2162014Revenue 2015: $487,144Expenses 2015: $502,704Net Income 2015: -$15,5602015Revenue 2016: $567,369Expenses 2016: $513,945Net Income 2016: $53,4242016Revenue 2017: $1,612,126Expenses 2017: $1,360,788Net Income 2017: $251,3382017Revenue 2018: $579,649Expenses 2018: $638,677Net Income 2018: -$59,0282018Revenue 2019: $633,022Expenses 2019: $652,190Net Income 2019: -$19,1682019Revenue 2020: $747,347Expenses 2020: $567,725Net Income 2020: $179,6222020Revenue 2021: $845,233Expenses 2021: $616,585Net Income 2021: $228,6482021Revenue 2022: $946,966Expenses 2022: $756,585Net Income 2022: $190,3812022Revenue 2023: $1,116,835Expenses 2023: $1,017,302Net Income 2023: $99,5332023Revenue 2024: $1,184,307Expenses 2024: $1,142,424Net Income 2024: $41,8832024Revenue 2025: $1,254,569Expenses 2025: $1,256,606Net Income 2025: -$2,0372025

Highlighted filing

2023

Revenue$1,116,835
Expenses$1,017,302
Net Income$99,533
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 12, 2024
Return Version
2022v5.0
Gross Receipts
$1,153,583
Mission and Program Overview

Mission

Preserve and protect the association's assets for the enjoyment of all members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,770,938$2,741,821▼ $29,117
Savings and Temporary Cash Investments$739,360$908,893▲ $169,533
Accounts Receivable$90,446$138,616▲ $48,170
Cash and Non-Interest-Bearing Accounts$198,649$130,016▼ $68,633
Prepaid Expenses and Deferred Charges$46,159$47,379▲ $1,220
Inventories for Sale or Use$5,103$1,642▼ $3,461
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-
Intangible Assets-$0-
Total Assets$3,857,077$3,968,367▲ $111,290
Other Assets Total$6,422$0▼ $6,422
Liabilities
Deferred Revenue$91,718$93,950▲ $2,232
Other Liabilities$12,336$19,387▲ $7,051
Accounts Payable and Accrued Expenses$2,647$5,121▲ $2,474
Total Liabilities$106,701$118,458▲ $11,757
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,204,479$3,135,363▼ $69,116
Net Assets With Donor Restrictions$545,897$714,546▲ $168,649
Total Net Assets Fund Balance$3,750,376$3,849,909▲ $99,533
Total Liabilities and Net Assets / Fund Balance$3,857,077$3,968,367▲ $111,290

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,655,044-$2,655,044
Leasehold Improvements$56,227$575,782$632,009
Equipment$21,554$232,364$253,918
Buildings$8,996$81,715$90,711
Compensation and Service Providers

Board Members and Trustees

NameTitle
Juliana AndrewsPresident
Stewart TaggVice President
Ana SchlahtDirector
Robin GianniniDirector
Russell BowlesDirector
Jennifer AraguzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,111,240
Investment Income
$9,647
Other Revenue
$-4,052
Change in Net Assets
$99,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$759,527
Salaries, Compensation, and Employee Benefits$257,775
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$223,028--$223,028
Insurance$213,547--$213,547
Occupancy$90,632--$90,632
Fees for Services Legal$68,099--$68,099
All Other Expenses$29,515--$29,515
Depreciation Depletion$29,117--$29,117
Other Expenses$27,928--$27,928
Payroll Taxes$20,970--$20,970
Office Expenses$18,002--$18,002
Other Employee Benefits$13,777--$13,777
Total Functional Expenses$1,017,302$0$0$1,017,302
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$10,840
Payroll Liabilities$4,120
Accrued Vacation$3,977
Sales Tax Payable$511
Rounding$1
Due to Related Party$-62
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

All lot holders are members

Form 990, Part VI, Section A, Line 7A

Members elect board members

Form 990, Part VI, Section A, Line 7B

Members have one vote per lot

Form 990, Part VI, Section B, Line 11B

Board members review form 990 before filing

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Calaveras Timber Trails Association
EIN
94-2216056
Phone
2097952130
Address
P O BOX 362, AVERY, CA 95224

Signing Officer

Name
Aaron Woolam
Title
President
Signed
2024-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Woolam
Formed
1972
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
15

Preparer

Firm
Schwartz Giannini Lantsberger & Adamson
Address
3461 Brookside Road Suite E, Stockton, CA 95219
Preparer
Robert S Gross
Phone
2094741084
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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/ProgramServiceRevenueGrp/Desc1SPECIAL SERVICES/REC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01092537
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118703
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01092537
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118703
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01046
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0511697
IRS990/PYOtherRevenueAmt042
IRS990/PYProgramServiceRevenueAmt0945878
IRS990/PYRevenuesLessExpensesAmt0190381
IRS990/PYSalariesCompEmpBnftPaidAmt0244888
IRS990/PYTotalExpensesAmt0756585
IRS990/PYTotalRevenueAmt0946966
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt099533
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01116835
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0739360
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0908893
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt08996
IRS990ScheduleD/BuildingsGrp/DepreciationAmt081715
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt090711
IRS990ScheduleD/EquipmentGrp/BookValueAmt021554
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0232364
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0253918
IRS990ScheduleD/LandGrp/BookValueAmt02655044
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02655044
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt056227
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0575782
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0632009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03977
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-62
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt210840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5511
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RELATED PARTY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02741821
IRS990ScheduleD/TotalLiabilityAmt019387
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL LOT HOLDERS ARE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE ONE VOTE PER LOT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS REVIEW FORM 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03857077
IRS990/TotalAssetsEOYAmt03968367
IRS990/TotalAssetsGrp/BOYAmt03857077
IRS990/TotalAssetsGrp/EOYAmt03968367
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01017302
IRS990/TotalFunctionalExpensesGrp/TotalAmt01017302
IRS990/TotalGrossUBIAmt05595
IRS990/TotalLiabilitiesBOYAmt0106701
IRS990/TotalLiabilitiesEOYAmt0118458
IRS990/TotalLiabilitiesGrp/BOYAmt0106701
IRS990/TotalLiabilitiesGrp/EOYAmt0118458
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03750376
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03849909
IRS990/TotalProgramServiceExpensesAmt01017302
IRS990/TotalProgramServiceRevenueAmt01111240
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01111240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01116835
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05595
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03857077
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03968367
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0CALAVERASTIMBERTRAILS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON WOOLAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALAVERAS TIMBER TRAILS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CALA
ReturnHeader/Filer/EIN0942216056
ReturnHeader/Filer/PhoneNum02097952130
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 362
ReturnHeader/Filer/USAddress/CityNm0AVERY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095224
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680290029
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Schwartz Giannini Lantsberger & Adamson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03461 Brookside Road Suite E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Stockton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095219
ReturnHeader/PreparerPersonGrp/PhoneNum02094741084
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert S Gross
ReturnHeader/ReturnTs02024-02-12T12:57:31-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0AARON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WOOLAM
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.05$0.16$3.89$1.25$1.26$0.00
2024Detailed filing. Detailed filing data is available for this year.$4.01$0.12$3.89$1.18$1.14$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.97$0.12$3.85$1.12$1.02$0.10
2022Detailed filing. Detailed filing data is available for this year.$3.86$0.11$3.75$0.95$0.76$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.70$0.14$3.56$0.85$0.62$0.23
2020Detailed filing. Detailed filing data is available for this year.$3.52$0.17$3.35$0.75$0.57$0.18
2019Detailed filing. Detailed filing data is available for this year.$3.31$0.14$3.17$0.63$0.65$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.22$0.03$3.19$0.58$0.64$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.31$0.07$3.25$1.61$1.36$0.25
2016Detailed filing. Detailed filing data is available for this year.$3.09$0.10$3.00$0.57$0.51$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.00$0.06$2.94$0.49$0.50$0.02
2014Summary only. Only limited summary data is available for this year.$3.04$0.08$2.96$0.45$0.48$0.03
2013Summary only. Only limited summary data is available for this year.$3.04$0.05$2.99$0.39$0.46$0.06
2012Summary only. Only limited summary data is available for this year.$3.06$0.01$3.05$0.51$0.47$0.03
2011Summary only. Only limited summary data is available for this year.$3.04$0.02$3.02$0.46$0.45$0.00