Sonora Area Foundation FY2020 filing

Tax-deductible

Sonora, CA501(c)(3)Foundations & GrantmakersEIN 93-1023051Revenue $2.7M in FY2020

On file with the IRSsonora-area.org362 S Stewart St, 95370-5004 · Sonora, CATax-exempt since Apr 1994Publicly supported charity — 170(b)(1)(A)(vi)

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Strengthens its community through assisting donors, making grants, and providing leadership.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$110K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
5 of 5
filings with a surplus
Average surplus $1.2M a year · 34% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$549K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.7M
Spent
$1.9M
To programs
83%
Net assets
$16.2M
By yearFY2020–FY2024
Revenue
$2.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$3.9M
FY2022$3.8M
FY2023$2.7M
FY2024$4.0M
Expenses
$1.9M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.9M
FY2021$2.5M
FY2022$2.1M
FY2023$1.9M
FY2024$2.9M
Net assets
$16.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$16.2M
FY2021$18.2M
FY2022$16.7M
FY2023$19.4M
FY2024$21.5M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1994.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.6M Management & general 6% · $124K Fundraising 11% · $205K

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; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$109,861Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Darrell Slocum’s $175K as CEO is at the 74th percentile of top reported officer pay among 1690 $1–10M philanthropy & grantmaking 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.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Darrell Slocum$165,000$157,000$152,000$125,590$109,861

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sonora Area Foundation 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Strengthens the local community by helping donors channel their giving, awarding charitable grants to local nonprofits, and providing leadership to improve residents' quality of life.

Questions for Sonora Area Foundation

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Provided by the organization

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1 program · $1.6M · in their own filed words · FY2020
01

Grants to tax exempt organizations for charitable purposes which will enhance the community and the quality of life for its residents.

$1.6Mprogram expense

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 · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 222 grants · $6.6M · 2020–2024
Sierra Bible ChurchCA · FY2024$103,500
San Joaquin County Office of EducatFY2024$84,737
Columbia College FoundationCA · FY2024$82,000
Sierra Senior Providers INCCA · FY2024$73,734
Sonora High SchoolFY2024$69,750
Watch Resources INCCA · FY2024$54,835
County of TuolumneFY2024$42,555
Foothill Pregnancy CenterCA · FY2024$39,150
Columbia Union School DistrictFY2024$29,297
Atcaa Food BankCA · FY2024$24,950
Nancys HopeCA · FY2024$24,000
See all 222 grants →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Gifts and grantsLn 1h$2.2M
Investment incomeLn 3$307K
Fees for servicesLn 2g$167K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.6M
Managementcol C$124K
Fundraisingcol D$205K
Owns and owesPt X
$16.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$16.8M
LiabilitiesLn 26$549K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.2M
Government grantsLn 1e$47K
Noncash giftsLn 1g$155K
Fees for servicesLn 2g$167K
Investment incomeLn 3$307K
Gains on assetsLn 7−$168K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$14.8M
Land, buildings, equipmentLn 10c$371K
Total assetsLn 16$16.8M
LiabilitiesLn 26$549K
Net assetsLn 32$16.2M
OperationsPt I, VI
EmployeesI 55
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 FY20End FY20
Cash and savingsLn 1–2$1.3M$1.4M
InvestmentsLn 11–13$12.6M$14.8M
Land, buildings, equipmentLn 10c$377K$371K
Total assetsLn 16$14.5M$16.8M
LiabilitiesLn 26$545K$549K
Net assetsLn 32$13.9M$16.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.2M$1.2M
Grants to domestic individualsLn 2$284K$284K
Other salaries and wagesLn 7$185K$62K$58K$65K
Pension plan contributionsLn 8$16K$5K$5K$6K
Other employee benefitsLn 9$25K$9K$8K$9K
Payroll taxesLn 10$15K$5K$5K$5K
Accounting feesLn 11c$38K$13K$12K$13K
Investment management feesLn 11f$68K$68K
Advertising and promotionLn 12$6K$2K$2K$2K
Office expensesLn 13$16K$6K$5K$5K
Information technologyLn 14$28K$10K$8K$10K
OccupancyLn 16$15K$5K$4K$5K
Conferences, conventions and meetingsLn 19$26K$9K$8K$9K
Depreciation, depletion and amortizationLn 22$13K$6K$5K$2K
InsuranceLn 23$17K$6K$5K$6K
Total functional expensesLn 25$1.9M$1.6M$124K$205K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.0M$2.9M$1.1M$21.5M 990 PDF
FY2023 $2.7M$1.9M$711K$19.4M 990 PDF
FY2022 $3.8M$2.1M$1.8M$16.7M 990 PDF
FY2021 $3.9M$2.5M$1.4M$18.2M 990 PDF
FY2020 Viewing $2.7M$1.9M$808K$16.2M 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 FY2020 990 (6 parts)
Part I · Summary $2,718,541 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,797,544$2,244,194
I-9 Program service revenuePrior year $169,642$166,950
I-10 Investment incomePrior year $569,833$307,397
I-11 Other revenue$0
I-12 Total revenuePrior year $2,537,019$2,718,541
I-13 Grants and similar amounts paidPrior year $1,392,474$1,443,784
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $242,599$240,886
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $226,253$225,416
I-18 Total expensesPrior year $1,861,326$1,910,086
I-19 Revenue less expensesPrior year $675,693$808,455
Part VI · Governance 10 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,718,541 across 9 lines filed
VIII-1d Related organizations$442,188
VIII-1e Government grants$46,845
VIII-1f All other contributions, gifts and grants$1,755,161
VIII-1g Noncash contributions (included above)$154,904
VIII-1h Total contributions, gifts and grants$2,244,194
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $166,950$166,950
VIII-3 Investment incomeExcluded from tax $475,507$475,507
VIII-7 Net gain or loss on sales of assetsRelated to mission −$168,110−$168,110
VIII-12 Total revenueRelated to mission −$168,110 · Excluded from tax $642,457$2,718,541
Part IX · Statement of functional expenses $1,910,086 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $1,159,659$1,159,659
IX-2 Grants to domestic individualsPrograms $284,125$284,125
IX-7 Other salaries and wagesPrograms $62,402 · Management $57,648 · Fundraising $65,086$185,136
IX-8 Pension plan contributionsPrograms $5,368 · Management $4,895 · Fundraising $5,527$15,790
IX-9 Other employee benefitsPrograms $8,608 · Management $7,849 · Fundraising $8,861$25,318
IX-10 Payroll taxesPrograms $4,978 · Management $4,539 · Fundraising $5,125$14,642
IX-11c Accounting feesPrograms $13,443 · Management $11,613 · Fundraising $13,137$38,193
IX-11f Investment management feesFundraising $67,710$67,710
IX-12 Advertising and promotionPrograms $2,266 · Management $1,958 · Fundraising $2,214$6,438
IX-13 Office expensesPrograms $5,605 · Management $4,842 · Fundraising $5,478$15,925
IX-14 Information technologyPrograms $9,783 · Management $8,452 · Fundraising $9,560$27,795
IX-16 OccupancyPrograms $5,158 · Management $4,456 · Fundraising $5,041$14,655
IX-19 Conferences, conventions and meetingsPrograms $8,993 · Management $7,769 · Fundraising $8,788$25,550
IX-22 Depreciation, depletion and amortizationPrograms $5,593 · Management $4,518 · Fundraising $2,494$12,605
IX-23 InsurancePrograms $5,823 · Management $5,031 · Fundraising $5,691$16,545
IX-25 Total functional expensesPrograms $1,581,804 · Management $123,570 · Fundraising $204,712$1,910,086
Part X · Balance sheet $16,753,444 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,335,915$1,405,781
X-4 Accounts receivableStart of year $137,647$133,121
X-10c Land, buildings and equipment, netStart of year $377,238$370,988
X-11 Publicly traded securitiesStart of year $12,634,285$14,843,554
X-16 Total assetsStart of year $14,485,085$16,753,444
X-17 Accounts payable and accrued expensesStart of year $18,160$18,133
X-18 Grants payableStart of year $526,820$531,150
X-26 Total liabilitiesStart of year $544,980$549,283
X-27 Net assets without donor restrictionsStart of year $13,065,568$15,329,624
X-28 Net assets with donor restrictionsStart of year $874,537$874,537
X-32 Total net assets or fund balancesStart of year $13,940,105$16,204,161
X-33 Total liabilities and net assetsStart of year $14,485,085$16,753,444
Part XI · Reconciliation of net assets $16,204,161 net assets at year end
XI-1 Total revenue$2,718,541
XI-2 Total expenses$1,910,086
XI-3 Revenue less expenses$808,455
XI-4 Net assets at start of year$13,940,105
XI-5 Net unrealized gains (losses) on investments$1,455,601
XI-10 Net assets at end of year$16,204,161

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

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