Civic Intelligence

Friends of the Logging Museum

EIN 94-3216963 • 501(c)3 • Arnold, CA

Profile

Logging museum to preserve the heritage of the sierra nevada region through artifacts, photos, films, and displays to provide education to school children and general public about local history. Located in arnold, california.

PO Box 3619Arnold, CA 95223

www.sierraloggingmuseum.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

15th percentile

-45%

Higher net margin than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

48th percentile

-2.9%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

75%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$388,938

Down $11,461 (-2.9%) from 2023

Liabilities

Up

$1,874

Up $374 (+25%) from 2023

Net Assets

Down

$387,064

Down $11,835 (-3.0%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin15th percentile

Revenue

Up

$33,815

Up $14,506 (+75%) from 2023

Expenses

Up

$48,923

Up $8,590 (+21%) from 2023

Net Income

Up

-$15,108

Up $5,916 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$600K$400K$200K$0Assets 2011: $520,564Liabilities 2011: $336Net Assets 2011: $520,2282011Assets 2012: $579,230Liabilities 2012: $324Net Assets 2012: $578,9062012Assets 2013: $565,035Liabilities 2013: $38Net Assets 2013: $564,9972013Assets 2014: $544,561Liabilities 2014: $38Net Assets 2014: $544,5232014Assets 2015: $519,242Liabilities 2015: $307Net Assets 2015: $518,9352015Assets 2016: $509,926Liabilities 2016: $369Net Assets 2016: $509,5572016Assets 2017: $492,115Liabilities 2017: $340Net Assets 2017: $491,7752017Assets 2018: $489,538Liabilities 2018: $369Net Assets 2018: $489,1692018Assets 2019: $485,317Liabilities 2019: $400Net Assets 2019: $484,9172019Assets 2020: $465,292Liabilities 2020: $0Net Assets 2020: $465,2922020Assets 2021: $454,187Liabilities 2021: $239Net Assets 2021: $453,9482021Assets 2022: $408,509Liabilities 2022: $365Net Assets 2022: $408,1442022Assets 2023: $400,399Liabilities 2023: $1,500Net Assets 2023: $398,8992023Assets 2024: $388,938Liabilities 2024: $1,874Net Assets 2024: $387,0642024

Highlighted filing

2024

Assets$388,938
Liabilities$1,874
Net Assets$387,064
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$100K$50K$0-$50KRevenue 2011: $50,774Expenses 2011: $44,789Net Income 2011: $5,9852011Revenue 2012: $91,220Expenses 2012: $41,627Net Income 2012: $49,5932012Revenue 2013: $34,638Expenses 2013: $52,424Net Income 2013: -$17,7862013Revenue 2014: $16,040Expenses 2014: $47,952Net Income 2014: -$31,9122014Revenue 2015: $20,074Expenses 2015: $46,403Net Income 2015: -$26,3292015Revenue 2016: $27,933Expenses 2016: $40,540Net Income 2016: -$12,6072016Revenue 2017: $23,253Expenses 2017: $49,208Net Income 2017: -$25,9552017Revenue 2018: $45,256Expenses 2018: $39,522Net Income 2018: $5,7342018Revenue 2019: $24,790Expenses 2019: $42,897Net Income 2019: -$18,1072019Revenue 2020: $11,399Expenses 2020: $37,946Net Income 2020: -$26,5472020Revenue 2021: $16,683Expenses 2021: $41,715Net Income 2021: -$25,0322021Revenue 2022: $14,568Expenses 2022: $39,937Net Income 2022: -$25,3692022Revenue 2023: $19,309Expenses 2023: $40,333Net Income 2023: -$21,0242023Revenue 2024: $33,815Expenses 2024: $48,923Net Income 2024: -$15,1082024

Highlighted filing

2024

Revenue$33,815
Expenses$48,923
Net Income-$15,108
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$388,938
Liabilities
$1,874
Net assets
$387,064
Revenue
$33,815
Expenses
$48,923
Net income
-$15,108
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.89$0.02$3.87$0.34$0.49$0.15
2023Detailed filing. Detailed filing data is available for this year.$4.00$0.02$3.99$0.19$0.40$0.21
2022Detailed filing. Detailed filing data is available for this year.$4.09$0.00$4.08$0.15$0.40$0.25
2021Detailed filing. Detailed filing data is available for this year.$4.54$0.00$4.54$0.17$0.42$0.25
2020Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$0.11$0.38$0.27
2019Detailed filing. Detailed filing data is available for this year.$4.85$0.00$4.85$0.25$0.43$0.18
2018Detailed filing. Detailed filing data is available for this year.$4.90$0.00$4.89$0.45$0.40$0.06
2017Detailed filing. Detailed filing data is available for this year.$4.92$0.00$4.92$0.23$0.49$0.26
2016Detailed filing. Detailed filing data is available for this year.$5.10$0.00$5.10$0.28$0.41$0.13
2015Detailed filing. Detailed filing data is available for this year.$5.19$0.00$5.19$0.20$0.46$0.26
2014Detailed filing. Detailed filing data is available for this year.$5.45$0.00$5.45$0.16$0.48$0.32
2013Detailed filing. Detailed filing data is available for this year.$5.65$0.00$5.65$0.35$0.52$0.18
2012Summary only. Only limited summary data is available for this year.$5.79$0.00$5.79$0.91$0.42$0.50
2011Summary only. Only limited summary data is available for this year.$5.21$0.00$5.20$0.51$0.45$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 21, 2025
Return Version
2024v5.1
Gross Receipts
$50,606
Mission and Program Overview

Mission

Logging museum to preserve the heritage of the sierra nevada region through artifacts, photos, films, and displays to provide education to school children and general public about local history. Located in arnold, california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$240,890$221,665▼ $19,225
Savings and Temporary Cash Investments$146,172$151,741▲ $5,569
Cash and Non-Interest-Bearing Accounts$4,389$7,852▲ $3,463
Inventories for Sale or Use$8,880$7,680▼ $1,200
Other Notes and Loans Receivable, Net$68$0▼ $68
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$400,399$388,938▼ $11,461
Other Assets Total-$0-
Liabilities
Other Liabilities$1,500$1,874▲ $374
Total Liabilities$1,500$1,874▲ $374
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$398,899$387,064▼ $11,835
Total Net Assets Fund Balance$398,899$387,064▼ $11,835
Total Liabilities and Net Assets / Fund Balance$400,399$388,938▼ $11,461

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$139,351$172,394$311,745
Leasehold Improvements$77,837$151,690$229,527
Other Land Buildings$2,993$38,256$41,249
Equipment$1,484$13,347$14,831
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Bob AshPresident/treas
Bill NelsonVice President
Bill KafkaDirector
Carol AquilinaDirector
Ginny KafkaDirector
Jeri VolkDirector
Mariana ZierkDirector
Marion VentreDirector
Mo PetersonDirector
Ted ShannonDirector
Judy FilomeoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$10,651
Program Service Revenue
$0
Investment Income
$16,826
Other Revenue
$6,338
All Other Contributions
$7,626
Change in Net Assets
$-15,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$48,923
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$19,225--$19,225
Occupancy$16,941--$16,941
Insurance$4,213--$4,213
Fees for Services Accounting$1,255$1,025-$2,280
Office Expenses-$1,109-$1,109
All Other Expenses$687$313-$1,000
Other Expenses$450$1,477-$450
Total Functional Expenses$44,999$3,924$0$48,923
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,689
Fundraising Direct Expenses$4,418
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
Loan Payable - Ash$1,500
Sales Tax$374
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, Part VI, Section A, Line 2

“1 married couple are board members”

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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“The organization makes their governing documents and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Friends of the Logging Museum
EIN
94-3216963
Phone
2097956782
Address
PO BOX 3619, ARNOLD, CA 95223

Signing Officer

Name
Bob Ash
Title
President/treas
Signed
2025-04-21
Discuss with paid preparer
No

Organization Details

Principal Officer
Bob Ash
Formed
1993
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Tribble and Ayala CPA
Address
571 STANISLAUS ST STE A, ANGELS CAMP, CA 95222
Preparer
Heather Stone CPA
Phone
2097364631
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IRS990/MissionDesc0LOGGING MUSEUM TO PRESERVE THE HERITAGE OF THE SIERRA NEVADA REGION THROUGH ARTIFACTS, PHOTOS, FILMS, AND DISPLAYS TO PROVIDE EDUCATION TO SCHOOL CHILDREN AND GENERAL PUBLIC ABOUT LOCAL HISTORY. LOCATED IN ARNOLD, CALIFORNIA.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE - ASH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01 MARRIED COUPLE ARE BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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