Pinecrest Permittees Association FY2022 filing

Not tax-deductible

Strawberry, CA501(c)(4)Since 1950EIN 94-0774235Revenue $1.6M in FY2022

On file with the IRSpinecrestpermittees.com30433 Old Strawberry Road, 95375-0000 · Strawberry, CATax-exempt since Oct 1951

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Provide water, sewer, road maintenance, fire and rescue services, snowremoval, law enforcement assistance and garbage services primarily to 383holders of permits to have cabins on US forest service land in Pinecrest,california.

83¢ of each $1 spent went to programs.
$37K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
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
5 of 6
filings with a surplus
Average surplus $222K a year · 14% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 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
$37K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$60K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+19% vs prior year
Spent
$1.2M
To programs
83%
Net assets
$2.6M
By yearFY2020–FY2025
Revenue
$1.6M
FY2022▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$1.3M
FY2022$1.6M
FY2023$1.5M
FY2024$1.9M
FY2025$1.9M
Expenses
$1.2M
FY2022▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.2M
FY2022$1.2M
FY2023$1.4M
FY2024$1.4M
FY2025$1.6M
Net assets
$2.6M
FY2022▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$2.6M
FY2023$2.8M
FY2024$3.3M
FY2025$3.6M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 ruling in Oct 1951.

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% · $1.0M Management & general 17% · $206K

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; $37K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$37,471Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary/Treas
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2022FY2021FY2020
Brian Barclay———$102,028—
Chris Barth$47,307—$37,471$37,471$10,864
Tim Fisher—$39,343——$30,797

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 Pinecrest Permittees 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

Maintains roads, water, sewer, and provides emergency services for cabin permit holders.

Provided by the organization

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1 program · $1.0M · in their own filed words · FY2022
01

Water, sewer, road maintenance, snow removal, fire and rescue services,garbage services, and law enforcement assistance.

$1.0Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.6M
Investment incomeLn 3−$90K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.0M
Managementcol C$206K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$231K
Total assetsLn 16$2.6M
LiabilitiesLn 26$60K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.6M
Investment incomeLn 3−$90K
Gains on assetsLn 7$0
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$231K
SavingsLn 2$0
Cash and savings togetherLn 1–2$231K
InvestmentsLn 11–13$572K
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$0
Total assetsLn 16$2.6M
LiabilitiesLn 26$60K
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$55K$231K
InvestmentsLn 11–13$666K$572K
Land, buildings, equipmentLn 10c$1.7M$1.6M
Total assetsLn 16$2.5M$2.6M
LiabilitiesLn 26$234K$60K
Net assetsLn 32$2.3M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
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$37K$33K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$387K$339K$49K
Pension plan contributionsLn 8$94K$82K$12K
Other employee benefitsLn 9$132K$115K$17K
Payroll taxesLn 10$38K$33K$5K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$30K$12K$18K
Advertising and promotionLn 12$0
Office expensesLn 13$24K$2K$23K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$119K$103K$15K
InsuranceLn 23$54K$54K
Other expenses (24a–d)Ln 24$186K$185K$2K
All other expensesLn 24e$141K$135K$6K
Total functional expensesLn 25$1.2M$1.0M$206K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.9M$1.6M$294K$3.6M 990 PDF
FY2024 $1.9M$1.4M$514K$3.3M 990 PDF
FY2023 $1.5M$1.4M$194K$2.8M 990 PDF
FY2022 Viewing $1.6M$1.2M$318K$2.6M 990 PDF
FY2021 $1.3M$1.2M$149K$2.3M 990 PDF
FY2020 $1.0M$1.2M−$139K$2.1M 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 FY2022 990 (6 parts)
Part I · Summary $1,561,737 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,254,790$1,579,121
I-10 Investment incomePrior year −$14,822−$90,043
I-11 Other revenuePrior year $71,215$72,659
I-12 Total revenuePrior year $1,311,183$1,561,737
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $711,280$688,685
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $450,412$554,999
I-18 Total expensesPrior year $1,161,692$1,243,684
I-19 Revenue less expensesPrior year $149,491$318,053
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $1,561,737 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,579,121$1,579,121
VIII-3 Investment incomeRelated to mission $15,960 · Excluded from tax −$106,003−$90,043
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $72,659$72,659
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,595,081 · Excluded from tax −$33,344$1,561,737
Part IX · Statement of functional expenses $1,243,684 across 31 lines filed
IX-1 Grants to domestic organizations$0
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 $32,600 · Management $4,871$37,471
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $338,696 · Management $48,767$387,463
IX-8 Pension plan contributionsPrograms $81,572 · Management $12,189$93,761
IX-9 Other employee benefitsPrograms $114,993 · Management $17,183$132,176
IX-10 Payroll taxesPrograms $32,898 · Management $4,916$37,814
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $12,350 · Management $18,098$30,448
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,650 · Management $22,739$24,389
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $103,339 · Management $15,299$118,638
IX-23 InsuranceManagement $54,496$54,496
IX-24 Other expenses (24a–d)Programs $184,615 · Management $1,684$186,299
IX-24e All other expensesPrograms $134,647 · Management $6,082$140,729
IX-25 Total functional expensesPrograms $1,037,360 · Management $206,324 · Fundraising $0$1,243,684
Part X · Balance sheet $2,638,467 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $54,591$231,193
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $3,632$150,712
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $38,695$39,702
X-10c Land, buildings and equipment, netStart of year $1,731,921$1,645,332
X-11 Publicly traded securitiesStart of year $665,572$571,528
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $2,494,411$2,638,467
X-17 Accounts payable and accrued expensesStart of year $83,658$59,661
X-26 Total liabilitiesStart of year $233,658$59,661
X-27 Net assets without donor restrictionsStart of year $2,260,753$2,578,806
X-32 Total net assets or fund balancesStart of year $2,260,753$2,578,806
X-33 Total liabilities and net assetsStart of year $2,494,411$2,638,467
Part XI · Reconciliation of net assets $2,578,806 net assets at year end
XI-1 Total revenue$1,561,737
XI-2 Total expenses$1,243,684
XI-3 Revenue less expenses$318,053
XI-4 Net assets at start of year$2,260,753
XI-10 Net assets at end of year$2,578,806

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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