Crafton Hills Open Space Conservancy

Tax-deductible

Yucaipa, CA501(c)(3)EnvironmentEIN 33-0524306Revenue $28K in FY2024

On file with the IRSchosc.orgPo Box 1475, 92399-1434 · Yucaipa, CATax-exempt since Nov 2018Publicly supported charity — 170(b)(1)(A)(vi)

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To protect the physical environment of the area for wildlife, ecological and aesthetic purposes beneficial to the public interest.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $8K a year · 89% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
68 mo
of spending, in cash
Looks good: 68.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$28K
+266% vs prior year
Spent
$29K
To programs
98%
Net assets
$2.4M
By yearFY2020–FY2024
Revenue
$28K
FY2024▲ +266%
Tap a bar for its year
Revenue by fiscal year
FY2020$3K
FY2021$3K
FY2022$2K
FY2023$8K
FY2024$28K
Expenses
$29K
FY2024▲ +70%
Tap a bar for its year
Expenses by fiscal year
FY2020$8K
FY2021$12K
FY2022$15K
FY2023$17K
FY2024$29K
Net assets
$2.4M
FY2024-0.05%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.5M
FY2021$2.5M
FY2022$2.5M
FY2023$2.4M
FY2024$2.4M

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Exemption reinstated (2017-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Nov 2018.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $28K Management & general 2% · $672

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Executive Di
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Deborah Keyes’s $2K as Executive Di is at the 7th percentile of top reported officer pay among 135 <$100K environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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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

Safeguards local nature for wildlife, ecology, and public enjoyment.

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Provided by the organization

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1 program · $14K · in their own filed words · FY2024
01

Continual preservation and management of land adjacent to and surrounding crafton hills of san bernardino county california

$14Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$28K
Ln 12
Gifts and grantsLn 1h$28K
Investment incomeLn 3$18
Money outPt IX
$29K
Ln 25
Programscol B$28K
Managementcol C$672
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$164K
Total assetsLn 16$2.4M
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$28K
Investment incomeLn 3$18
Total revenueLn 12$28K
Assets in detailPt X, end of year
CashLn 1$39K
SavingsLn 2$125K
Cash and savings togetherLn 1–2$164K
Land, buildings, equipmentLn 10c$2.3M
Total assetsLn 16$2.4M
LiabilitiesLn 26$0
Net assetsLn 32$2.4M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$165K$164K
Land, buildings, equipmentLn 10c$2.3M$2.3M
Total assetsLn 16$2.4M$2.4M
LiabilitiesLn 26$0$0
Net assetsLn 32$2.4M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$675$607$68
Office expensesLn 13$15K$15K$40
Information technologyLn 14$2K$2K$214
Travel and entertainment for public officialsLn 18$8K$8K
Conferences, conventions and meetingsLn 19$492$492
InsuranceLn 23$4K$3K$350
Total functional expensesLn 25$29K$28K$672$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $28K$29K−$1K$2.4M 990 PDF
FY2023 $8K$17K−$10K$2.4M 990 PDF
FY2022 $2K$15K−$14K$2.5M 990 PDF
FY2021 $3K$12K−$9K$2.5M 990 PDF
FY2020 $3K$8K−$5K$2.5M 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 FY2024 990 (6 parts)
Part I · Summary $27,626 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,470$27,608
I-9 Program service revenue$0
I-10 Investment incomePrior year $74$18
I-11 Other revenue$0
I-12 Total revenuePrior year $7,544$27,626
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $17,075$28,962
I-18 Total expensesPrior year $17,075$28,962
I-19 Revenue less expensesPrior year −$9,531−$1,336
Part VI · Governance 0 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $27,626 across 4 lines filed
VIII-1f All other contributions, gifts and grants$27,608
VIII-1h Total contributions, gifts and grants$27,608
VIII-3 Investment incomeRelated to mission $18$18
VIII-12 Total revenueRelated to mission $18$27,626
Part IX · Statement of functional expenses $28,962 across 6 lines filed
IX-11c Accounting feesPrograms $607 · Management $68$675
IX-13 Office expensesPrograms $14,598 · Management $40$14,638
IX-14 Information technologyPrograms $1,924 · Management $214$2,138
IX-18 Travel and entertainment for public officialsPrograms $7,517$7,517
IX-19 Conferences, conventions and meetingsPrograms $492$492
IX-23 InsurancePrograms $3,152 · Management $350$3,502
IX-25 Total functional expensesPrograms $28,290 · Management $672 · Fundraising $0$28,962
Part X · Balance sheet $2,448,011 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $40,415$39,079
X-2 Savings and temporary cash investmentsStart of year $125,000$125,000
X-10c Land, buildings and equipment, netStart of year $2,283,932$2,283,932
X-16 Total assetsStart of year $2,449,347$2,448,011
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $2,449,347$2,448,011
X-33 Total liabilities and net assetsStart of year $2,449,347$2,448,011
Part XI · Reconciliation of net assets $2,448,011 net assets at year end
XI-1 Total revenue$27,626
XI-2 Total expenses$28,962
XI-3 Revenue less expenses−$1,336
XI-4 Net assets at start of year$2,449,347
XI-10 Net assets at end of year$2,448,011

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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