Civic Intelligence

Santa Monica Mountains Fund

990 • Fiscal year 2017 • EIN 95-4187832

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 22, 2019

401 W Hillcrest DriveThousand Oaks, CA 91360

(805) 370-2341

Siviq Scores

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

Liabilities / Assets

75th percentile

0.38x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.61x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

39th percentile

$27,456

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

82nd percentile

23%

Faster asset growth than 82% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

74th percentile

22%

Faster revenue growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,365,209

Up $446,037 (+23%) from 2016

Net Assets

Up

$1,454,623

Up $152,893 (+12%) from 2016

Liabilities

Up

$910,586

Up $293,144 (+47%) from 2016

Revenue

Up

$1,488,281

Up $267,092 (+22%) from 2016

Expenses

Up

$1,335,388

Up $845,223 (+172%) from 2016

Net Income

Down

$152,893

Down $578,131 (-79%) from 2016

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: $819,996Liabilities 2010: $51Net Assets 2010: $819,9452010Assets 2011: $1,101,299Liabilities 2011: $51Net Assets 2011: $1,101,2482011Assets 2012: $1,033,623Liabilities 2012: $700,566Net Assets 2012: $333,0572012Assets 2013: $1,322,179Liabilities 2013: $883,220Net Assets 2013: $438,9592013Assets 2014: $1,456,724Liabilities 2014: $959,186Net Assets 2014: $497,5382014Assets 2015: $1,455,672Liabilities 2015: $884,966Net Assets 2015: $570,7062015Assets 2016: $1,919,172Liabilities 2016: $617,442Net Assets 2016: $1,301,7302016Assets 2017: $2,365,209Liabilities 2017: $910,586Net Assets 2017: $1,454,6232017Assets 2018: $2,630,076Liabilities 2018: $941,863Net Assets 2018: $1,688,2132018Assets 2019: $2,680,710Liabilities 2019: $193,610Net Assets 2019: $2,487,1002019Assets 2020: $2,829,786Liabilities 2020: $197,532Net Assets 2020: $2,632,2542020Assets 2021: $3,868,748Liabilities 2021: $104,715Net Assets 2021: $3,764,0332021Assets 2022: $2,639,727Liabilities 2022: $113,950Net Assets 2022: $2,525,7772022Assets 2023: $2,978,608Liabilities 2023: $209,259Net Assets 2023: $2,769,3492023Assets 2024: $3,260,386Liabilities 2024: $290,322Net Assets 2024: $2,970,0642024

Highlighted filing

2017

Assets$2,365,209
Liabilities$910,586
Net Assets$1,454,623

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $137,4052010Expenses 2011: $236,0662011Revenue 2012: $410,822Expenses 2012: $301,292Net Income 2012: $109,5302012Revenue 2013: $375,863Expenses 2013: $269,961Net Income 2013: $105,9022013Revenue 2014: $398,896Expenses 2014: $340,317Net Income 2014: $58,5792014Revenue 2015: $631,177Expenses 2015: $558,009Net Income 2015: $73,1682015Revenue 2016: $1,221,189Expenses 2016: $490,165Net Income 2016: $731,0242016Revenue 2017: $1,488,281Expenses 2017: $1,335,388Net Income 2017: $152,8932017Revenue 2018: $1,576,128Expenses 2018: $1,342,538Net Income 2018: $233,5902018Revenue 2019: $1,930,802Expenses 2019: $1,131,912Net Income 2019: $798,8902019Revenue 2020: $1,462,880Expenses 2020: $1,317,726Net Income 2020: $145,1542020Revenue 2021: $2,767,634Expenses 2021: $1,635,855Net Income 2021: $1,131,7792021Revenue 2022: $1,175,537Expenses 2022: $2,413,793Net Income 2022: -$1,238,2562022Revenue 2023: $2,372,310Expenses 2023: $2,128,738Net Income 2023: $243,5722023Revenue 2024: $3,337,539Expenses 2024: $3,136,824Net Income 2024: $200,7152024

Highlighted filing

2017

Revenue$1,488,281
Expenses$1,335,388
Net Income$152,893
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 22, 2019
Return Version
2017v2.2
Gross Receipts
$1,488,921
Mission and Program Overview

Mission

The fund works with individuals, organizations and businesses to ensure that high priority projects such as educational programs, restoration of endangered habitats, capital outlay projects, and public relations and informational services are provided for the public.

The Fund works to protect and encourage appreciation and understanding of the Santa Monica Mountains National Recreation Area. The Fund achieves this by supporting National Park Service efforts in education, science, research, improved facilities, citizen engagement, stewardship and philanthropy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$509,603$884,397▲ $374,794
Investments Other Securities$980,216$829,168▼ $151,048
Cash and Non-Interest-Bearing Accounts$76,779$84,486▲ $7,707
Prepaid Expenses and Deferred Charges$2,208$19,959▲ $17,751
Pledges and Grants Receivable$13,108$7,246▼ $5,862
Inventories for Sale or Use$6,396$0▼ $6,396
Accounts Receivable$1,058$1,308▲ $250
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Total Assets$1,919,172$2,365,209▲ $446,037
Other Assets Total$329,804$538,645▲ $208,841
Liabilities
Other Liabilities$329,804$538,645▲ $208,841
Deferred Revenue$270,361$238,440▼ $31,921
Accounts Payable and Accrued Expenses$17,277$133,501▲ $116,224
Total Liabilities$617,442$910,586▲ $293,144
Net Assets / Fund Balance
Unrestricted Net Assets$583,948$674,327▲ $90,379
Temporarily Rstr Net Assets$533,599$570,589▲ $36,990
Permanently Rstr Net Assets$184,183$209,707▲ $25,524
Total Net Assets Fund Balance$1,301,730$1,454,623▲ $152,893
Total Liabilities and Net Assets / Fund Balance$1,919,172$2,365,209▲ $446,037

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$12,179$12,179
Other Assets Org$538,645--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charlotte F PerryExecutive DirectorPT$24,960$2,496$27,456
Arthur E EckCFOPT$22,500-$22,500

Board Members and Trustees

NameTitle
Sara N HornerPresident
Dennis H WashburnVice President
Jean SchmitDirector
Kammy AlgiersDirector
Kim KovacsDirector
Lynn C KronzekDirector
Samantha StumpfDirector
Thomas LiuDirector
Leah CulbergSecretary
Joyce a BrykmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,328,339
Program Service Revenue
$1,777
Investment Income
$101,343
Other Revenue
$56,822
All Other Contributions
$408,612
Change in Net Assets
$152,893

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,488,281
Total Revenue per Audited Statements
$1,488,281
Total Revenue per Form 990
$1,488,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,272,367
Salaries, Compensation, and Employee Benefits$63,021
Total Fundraising Expense$10,633
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses-$72,853$10,633$83,486
Other Expenses$80,505--$80,505
Current Officers, Directors, Trustees, and Key Employees-$47,460-$47,460
Other Salaries and Wages-$13,752-$13,752
Payroll Taxes-$1,809-$1,809
Total Functional Expenses$1,188,881$135,874$10,633$1,335,388

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,335,388
Total Expenses per Audited Statements$1,335,388
Total Expenses per Form 990$1,335,388
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,462
Fundraising Direct Expenses$640
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$32,697$32,697$640$32,057
Fundraising Income$24,765$24,765-$24,765
Total Events$57,462$57,462$640$56,822
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
Long Term Contracts Deferred Revenue$538,645
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
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, Line 11B: Form 990 Review Process

No prior review was conducted. The Fund's Executive Director has placed a draft 990 Review Policy before the Board of Directors for consideration at their next Board Meeting.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Form 990 is available for public inspection via the Internet through the California Attorney General's Registry of Charitable Trusts website, as well as Guide Star. The Fund does summarize it's financial statements on its website and a publicly distributed annual report.

Filing and Contact Details

Filer

Filer Name
Santa Monica Mountains Fund
EIN
95-4187832
Phone
8053702341
Address
401 W HILLCREST DRIVE, THOUSAND OAKS, CA 91360

Signing Officer

Name
Joyce a Brykman CPA
Title
Treasurer
Signed
2019-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlotte F Perry
Formed
1988
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
30
Volunteers
34

Preparer

Firm
Fintegrity Group PC
Address
31300 Via Colinas Ste 108, Westlake Village, CA 91362
Preparer
Yoel Kopeliovich CPA
Phone
8188899079
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Park Stewardship and Other Special Initiatives: The Santa Monica Mountains Fund (SMMF) has provided yearly support for various volunteer programs that support the National Park Service and its partner park organizations in the Santa Monica Mountains, such as the Mounted Volunteer Program, the Mountain Bike Unit, and a variety of other volunteer activities. In 2017, SMMF began working with the park on a new initiative called the "Nature Neighbor" program and put at the park's disposal an Urban Park Conservationist to work with citizens living in and around the mountains, to promote park-friendly practices: top priority for the immediate future is educating park neighbors about the potential accidental poisoning of park animals and raptors through the indiscriminate use of rodenticides. Other activities for the year included direct support for events recognizing the contributions of volunteers; refreshments for volunteers during day-long work events;the purchase of a new horse for the mounted ranger patrol program; and support for a promising seasonal ranger recruit's training; support for public outreach services, such as an automated on-line park event calendar. The Fund also took on operational responsibility for the park's reception and receiving desk, including mail management and information for visitors to the Headquarters' Office Building in Thousand Oaks; thereby saving the park some $20,000 annual in labor cost and freeing-up a position for assignment to more core NPS duties. Finally, the Fund made a $1,000 gift to the National Park Service's Employee and Alumni Association, which is specifically authorized by the U.S. Department of the Interior to help in such situations, to provide support of NPS personnel in Puerto Rico and the U.S. Virgin Islands who lost homes and possessions during Hurricane Maria.

Amended Explanation

To reclassify income from non-government entities on Form 990 Part VIII, Statement of Revenue, line 1e to line 1f.

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IRS990/MissionDesc0The Fund works to protect and encourage appreciation and understanding of the Santa Monica Mountains National Recreation Area. The Fund achieves this by supporting National Park Service efforts in education, science, research, improved facilities, citizen engagement, stewardship and philanthropy.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education Program Support: Major activities including payment for buses in support of the 4th Grader outreach program, entitling every student to free entrance to national parks -- payment of 170 stipends totalling over $49,000 to students volunteering for the NPS in a variety of science and education programs, such as wildlife research, plant restoration biology, archeology, curricular-based education programs, outreach to under-served communities and interns supporting park-operations -- provided support to 11 different artist projects focused on bridging young people to the outdoors as well as the construction of art displays at Peter Strauss Ranch -- as well as the hosting of climbing walls at mini-"rec fests" at ten sites largely centered in and around downtown Los Angeles, routinely in conjunction with CicLAVia events to further connect urban residents with recreational opportunities in the Santa Monica Mountains. One of the most exciting projects was the summer employment program called SAMO Youth, which with the help of the National Park Foundation and the Annenberg Foundation, offers work opportunities to outstanding young scholars from high schools in Los Angeles and Ventura Counties during the summer, in order to expose them to the mission and career possibilities of the National Park Service.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Resource Management Program Support: In addition to student interns supporting wildlife research, history, archeology, plant ecology restoration projects, geographic information system data registration, etc.; the Fund hired an additional wildlife biologist on an interim basis to support the mountain lion project with support received from the DiCapprio Foundation and then subsequently provided funding for her term position as an NPS employee -- we (SMMF) also purchased collars and satellite data-transmission services used by the NPS to monitor the movements of cougars in and around the Santa Monica Mountains, with particular attention to crossing attempts of major freeways to document the potential location of wildlife corridors -- Also started was a major effort to better understand the movements and use of urban habitats by wild animals, especially coyotes and bobcats, in highly urbanized areas of Los Angeles, thanks to a grant from Lush Cosmetics -- on behalf of the NPS Research Learning Center, the Fund supported research carried out at Duke University to conduct sub-tidal surveys at Channel Islands NP; monitor light pollution impacts at both Channel Islands and Santa Monica Mountains in conjunction with USC, and initiate monitoring of serious tree pests in the Santa Monica's in cooperation with the Santa Monica Mountains Resource Conservation District.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.29$2.97$3.34$3.14$0.20
2023Summary only. Only limited summary data is available for this year.$2.98$0.21$2.77$2.37$2.13$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.11$2.53$1.18$2.41$1.24
2021Summary only. Only limited summary data is available for this year.$3.87$0.10$3.76$2.77$1.64$1.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.20$2.63$1.46$1.32$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.19$2.49$1.93$1.13$0.80
2018Summary only. Only limited summary data is available for this year.$2.63$0.94$1.69$1.58$1.34$0.23
2017Detailed filing. Detailed filing data is available for this year.$2.37$0.91$1.45$1.49$1.34$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.62$1.30$1.22$0.49$0.73
2015Summary only. Only limited summary data is available for this year.$1.46$0.88$0.57$0.63$0.56$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.46$0.96$0.50$0.40$0.34$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.32$0.88$0.44$0.38$0.27$0.11
2012Summary only. Only limited summary data is available for this year.$1.03$0.70$0.33$0.41$0.30$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.00$1.10$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.14
Peer Organizations

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