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Calaveras Big Trees Association

Tax-deductible

Arnold, CA501(c)(3)Since 1975EnvironmentEIN 23-7405964

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Promote and support educational and interpretive activities of Calaveras Big Trees state park.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 7 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $3K a year · under 1% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $5K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$49K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$823K
+51% vs prior year
Spent
$652K
To programs
70%
Net assets
$819K
By yearFY2020–FY2023
Revenue
$823K
FY2023▲ +51%
Revenue by fiscal year
FY2020$433K
FY2021$283K
FY2023$544K
FY2023$823K
Expenses
$652K
FY2023▲ +5%
Expenses by fiscal year
FY2020$362K
FY2021$266K
FY2023$622K
FY2023$652K
Net assets
$819K
FY2023▲ +5%
Net assets by fiscal year
FY2020$781K
FY2021$823K
FY2023$780K
FY2023$819K

From the FY2023 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Mar 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $457K Management & general 22% · $146K Fundraising 7% · $49K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
Paul Prescott
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Sally Finch
Director
$0Pt VII · Sec A
Vida Kenk
Vice-President
$0Pt VII · Sec A
Betty Watson
Secretary
$0Pt VII · Sec A
Jim Bearden
Director
$0Pt VII · Sec A
Bob Boughton
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Calaveras Big Trees Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports educational and interpretive activities at Calaveras Big Trees State Park.

Provided by the organization

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1 program service account for $457K of program spending, described in the organization's own filed words · FY2023.
01

To promote and support the educational and interpretive activities of calaveras big trees state park through programs, fundraisers, interpretive materials, sales and studies.

$457Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
American Online Giving Foundation INCFY2023$5K
Amazonsmile FoundationFY2023$64
Total grants receivedfrom 2 funders$5K
Grants paid · 4 grants · $472K · 2020–2023
California Dept of Parks & RecreationFY2023$160,000
California Dept of Parks & RecreationFY2022$160,000
California Dept of Parks and RecreationFY2021$85,000
California Dept of Parks and RecreationFY2020$67,400

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$823K
Ln 12
Other incomeLn 4–11$705K
Gifts and grantsLn 1h$76K
Fees for servicesLn 2g$32K
Money outPt IX
$652K
Ln 25
Programscol B$457K
Managementcol C$146K
Fundraisingcol D$49K
Owns and owesPt X
$819K
net assets · Ln 32
Cash and savingsLn 1–2$162K
Total assetsLn 16$867K
LiabilitiesLn 26$49K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$76K
Fees for servicesLn 2g$32K
Investment incomeLn 3$10K
Other incomeLn 4–11$705K
Total revenueLn 12$823K
Assets in detailPt X, end of year
CashLn 1$162K
Cash and savings togetherLn 1–2$162K
InvestmentsLn 11–13$374K
Land, buildings, equipmentLn 10c$1K
Other assetsLn 15$65K
Total assetsLn 16$867K
LiabilitiesLn 26$49K
Net assetsLn 32$819K
OperationsPt I, VI
EmployeesI 55
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$116K$162K
InvestmentsLn 11–13$352K$374K
Land, buildings, equipmentLn 10c$4K$1K
Total assetsLn 16$814K$867K
LiabilitiesLn 26$34K$49K
Net assetsLn 32$780K$819K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$45K$45K
Grants to domestic individualsLn 2$6K$6K
Other salaries and wagesLn 7$322K$184K$110K$28K
Payroll taxesLn 10$25K$14K$8K$2K
Office expensesLn 13$5K$0$5K$0
Information technologyLn 14$2K$0$2K$0
Conferences, conventions and meetingsLn 19$3K$2K$936$0
Depreciation, depletion and amortizationLn 22$3K$1K$982$214
Other expenses (24a–d)Ln 24$137K$119K$13K$5K
All other expensesLn 24e$105K$87K$5K$13K
Total functional expensesLn 25$652K$457K$146K$49K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 $544K$622K−$78K$780K 990 PDF
FY2022 Not on file
FY2021 $283K$266K$17K$823K 990 PDF
FY2020 $433K$362K$71K$781K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $823,384 across 7 lines filed
Lines not itemized here account for $692,033 of total revenue; see the IRS return.
VIII-1b Membership dues$23,294
VIII-1f All other contributions, gifts and grants$52,342
VIII-1h Total contributions, gifts and grants$75,636
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$32,412
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$9,889
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $13,414$13,414
VIII-12 Total revenueRelated to mission $43,253 · Unrelated business $0 · Excluded from tax $704,495$823,384
Part IX · Statement of functional expenses $651,970 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $45,426$45,426
IX-2 Grants to domestic individualsPrograms $6,000$6,000
IX-7 Other salaries and wagesPrograms $183,521 · Management $110,373 · Fundraising $27,884$321,778
IX-10 Payroll taxesPrograms $14,039 · Management $8,444 · Fundraising $2,133$24,616
IX-13 Office expensesPrograms $0 · Management $4,572 · Fundraising $0$4,572
IX-14 Information technologyPrograms $0 · Management $2,180 · Fundraising $0$2,180
IX-19 Conferences, conventions and meetingsPrograms $1,887 · Management $936 · Fundraising $0$2,823
IX-22 Depreciation, depletion and amortizationPrograms $1,410 · Management $982 · Fundraising $214$2,606
IX-24 Other expenses (24a–d)Programs $118,610 · Management $13,168 · Fundraising $5,405$137,183
IX-24e All other expensesPrograms $86,527 · Management $5,307 · Fundraising $12,952$104,786
IX-25 Total functional expensesPrograms $457,420 · Management $145,962 · Fundraising $48,588$651,970
Part X · Balance sheet $867,139 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $115,968$162,077
X-8 Inventories for sale or useStart of year $269,331$252,695
X-9 Prepaid expenses and deferred chargesStart of year $8,716$11,909
X-10c Land, buildings and equipment, netStart of year $4,083$1,477
X-11 Publicly traded securitiesStart of year $352,351$373,979
X-15 Other assetsStart of year $63,536$65,002
X-16 Total assetsStart of year $813,960$867,139
X-17 Accounts payable and accrued expensesStart of year $25,031$28,004
X-25 Other liabilitiesStart of year $9,405$20,501
X-26 Total liabilitiesStart of year $34,436$48,505
X-27 Net assets without donor restrictionsStart of year $569,223$597,432
X-28 Net assets with donor restrictionsStart of year $210,301$221,202
X-32 Total net assets or fund balancesStart of year $779,524$818,634
X-33 Total liabilities and net assetsStart of year $813,960$867,139
Part XI · Reconciliation of net assets $818,634 net assets at year end
XI-1 Total revenue$823,384
XI-2 Total expenses$651,970
XI-3 Revenue less expenses$171,414
XI-4 Net assets at start of year$779,524
XI-10 Net assets at end of year$818,634

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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