Upper Valley Ministries FY2020 filing

Calistoga, CAReligious organization EIN 68-0116150Revenue $121K in FY2020

On file with the IRS970 Petrified Forest Road · Calistoga, CA

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Christian church christian pre-school

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $65K a year · 35% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
10 mo
of spending, in cash
Looks good: 10.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$127K
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$121K
-47% vs prior year
Spent
$90K
To programs
100%
Net assets
$123K
By yearFY2019–FY2025
Revenue
$121K
FY2020▼ -47%
Tap a bar for its year
Revenue by fiscal year
FY2019$229K
FY2020$121K
FY2021$81K
FY2023$262K
FY2024$333K
FY2025$95K
Expenses
$90K
FY2020▼ -55%
Tap a bar for its year
Expenses by fiscal year
FY2019$199K
FY2020$90K
FY2021$43K
FY2023$178K
FY2024$146K
FY2025$77K
Net assets
$123K
FY2020▲ +33%
Tap a bar for its year
Net assets by fiscal year
FY2019$93K
FY2020$123K
FY2021$161K
FY2023$606K
FY2024$794K
FY2025$812K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $90K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Upper Valley Ministries 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 15aYes

Programs and updates

Provides Christian preschool education for young children.

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Provided by the organization

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1 program · $90K · in their own filed words · FY2020
01

Successfully operated a church and a christin pre-school

$90Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$121K
Ln 12
Gifts and grantsLn 1h$78K
Other incomeLn 4–11$34K
Fees for servicesLn 2g$8K
Money outPt IX
$90K
Ln 25
Programscol B$90K
Owns and owesPt X
$123K
net assets · Ln 32
Cash and savingsLn 1–2$75K
Total assetsLn 16$250K
LiabilitiesLn 26$127K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$78K
Fees for servicesLn 2g$8K
Investment incomeLn 3$7
Other incomeLn 4–11$34K
Total revenueLn 12$121K
Assets in detailPt X, end of year
CashLn 1$75K
Cash and savings togetherLn 1–2$75K
Land, buildings, equipmentLn 10c$176K
Total assetsLn 16$250K
LiabilitiesLn 26$127K
Net assetsLn 32$123K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$55K$75K
Land, buildings, equipmentLn 10c$176K$176K
Total assetsLn 16$234K$250K
LiabilitiesLn 26$141K$127K
Net assetsLn 32$93K$123K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$24K$24K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$305$305
Office expensesLn 13$2K$2K
Information technologyLn 14$86$86
RoyaltiesLn 15$0
OccupancyLn 16$9K$9K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$6K$6K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$30K$30K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$90K$90K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $95K$77K$18K$812K 990 PDF
FY2024 $333K$146K$188K$794K 990 PDF
FY2023 $262K$178K$84K$606K 990 PDF
FY2022 Not on file
FY2021 $81K$43K$38K$161K 990 PDF
FY2020 Viewing $121K$90K$31K$123K 990 PDF
FY2019 $229K$199K$30K$93K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $120,750 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $153,570$78,122
I-9 Program service revenuePrior year $36,392$8,271
I-10 Investment incomePrior year $4$7
I-11 Other revenuePrior year $38,900$34,350
I-12 Total revenuePrior year $228,866$120,750
I-13 Grants and similar amounts paidPrior year $3,950$4,990
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $118,173$25,909
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $76,953$58,817
I-18 Total expensesPrior year $199,076$89,716
I-19 Revenue less expensesPrior year $29,790$31,034
Part VI · Governance 0 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $120,750 across 6 lines filed
VIII-1f All other contributions, gifts and grants$78,122
VIII-1h Total contributions, gifts and grants$78,122
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,271$8,271
VIII-3 Investment incomeRelated to mission $7$7
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $34,350$34,350
VIII-12 Total revenueRelated to mission $42,628$120,750
Part IX · Statement of functional expenses $89,716 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $4,990$4,990
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $23,511$23,511
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $2,398$2,398
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $2,640$2,640
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $305$305
IX-13 Office expensesPrograms $1,950$1,950
IX-14 Information technologyPrograms $86$86
IX-15 Royalties$0
IX-16 OccupancyPrograms $9,350$9,350
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $5,827$5,827
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $4,742$4,742
IX-24 Other expenses (24a–d)Programs $29,769$29,769
IX-24e All other expensesPrograms $4,148$4,148
IX-25 Total functional expensesPrograms $89,716 · Management $0 · Fundraising $0$89,716
Part X · Balance sheet $250,279 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $54,974$75,378
X-4 Accounts receivableStart of year $3,201−$782
X-10c Land, buildings and equipment, netStart of year $175,683$175,683
X-16 Total assetsStart of year $233,858$250,279
X-17 Accounts payable and accrued expensesStart of year $1,510$150
X-25 Other liabilitiesStart of year $281$107
X-26 Total liabilitiesStart of year $141,328$126,815
X-32 Total net assets or fund balancesStart of year $92,530$123,464
X-33 Total liabilities and net assetsStart of year $233,858$250,279
Part XI · Reconciliation of net assets $123,464 net assets at year end
XI-1 Total revenue$120,750
XI-2 Total expenses$89,716
XI-3 Revenue less expenses$31,034
XI-4 Net assets at start of year$92,530
XI-8 Prior period adjustments−$100
XI-10 Net assets at end of year$123,464

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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