Caspar Community FY2023 filing

Tax-deductible

Caspar, CA501(c)(3)Community DevelopmentEIN 94-3321996

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Caspar Community is a non-profit public benefit corporation organized to enhance and preserve life in Caspar, California by providing a Community Center and educational and charitable programs.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
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
4 of 5
filings with a surplus
Average surplus $39K a year · 28% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
47 mo
of spending, in cash
Looks good: 46.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$349K
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$164K
+24% vs prior year
Spent
$112K
To programs
69%
Net assets
$920K
By yearFY2020–FY2024
Revenue
$164K
FY2023▲ +24%
Revenue by fiscal year
FY2020$114K
FY2021$123K
FY2022$132K
FY2023$164K
FY2024$173K
Expenses
$112K
FY2023▲ +20%
Expenses by fiscal year
FY2020$122K
FY2021$71K
FY2022$93K
FY2023$112K
FY2024$114K
Net assets
$920K
FY2023▲ +6%
Net assets by fiscal year
FY2020$777K
FY2021$829K
FY2022$868K
FY2023$920K
FY2024$980K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 Nov 1999.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $77K Management & general 25% · $28K Fundraising 6% · $7K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Ariana Bayer’s $5K as President is at the 4th percentile of top reported officer pay among 1709 $100K–1M community development 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.

See Caspar Community 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

Enhances and preserves life in Caspar through a community center and educational programs.

Provided by the organization

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1 program · $77K · in their own filed words · FY2023
01

Caspar Community continues to sponsor and facilitate programs which bring the community together through music, healthy food, resilience planning, community meetings, workshops, classes, and gardening.

$77Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$164K
Ln 12
Gifts and grantsLn 1h$102K
Other incomeLn 4–11$56K
Investment incomeLn 3$6K
Money outPt IX
$112K
Ln 25
Programscol B$77K
Managementcol C$28K
Fundraisingcol D$7K
Owns and owesPt X
$920K
net assets · Ln 32
Cash and savingsLn 1–2$434K
Total assetsLn 16$1.3M
LiabilitiesLn 26$349K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$102K
Investment incomeLn 3$6K
Other incomeLn 4–11$56K
Gains on assetsLn 7$0
Total revenueLn 12$164K
Assets in detailPt X, end of year
CashLn 1$11K
SavingsLn 2$423K
Cash and savings togetherLn 1–2$434K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$835K
Other assetsLn 15$0
Total assetsLn 16$1.3M
LiabilitiesLn 26$349K
Net assetsLn 32$920K
OperationsPt I, VI
EmployeesI 55
VolunteersI 690
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$358K$434K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$874K$835K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$364K$349K
Net assetsLn 32$868K$920K
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$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$45K$23K$18K$5K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$4K$2K$2K$409
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$1K$1K$260
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$145$73$58$14
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$8K$8K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$15K$15K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$5K$3K$2K$505
Other expenses (24a–d)Ln 24$26K$23K$3K$627
All other expensesLn 24e$6K$3K$2K$543
Total functional expensesLn 25$112K$77K$28K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $173K$114K$59K$980K 990 PDF
FY2023 Viewing $164K$112K$52K$920K 990 PDF
FY2022 $132K$93K$40K$868K 990 PDF
FY2021 $123K$71K$52K$829K 990 PDF
FY2020 $114K$122K−$8K$777K 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 $163,710 across 8 lines filed
VIII-1f All other contributions, gifts and grants$102,297
VIII-1h Total contributions, gifts and grants$102,297
VIII-3 Investment incomeExcluded from tax $5,903$5,903
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $16,524$16,524
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $38,986$38,986
VIII-12 Total revenueExcluded from tax $61,413$163,710
Part IX · Statement of functional expenses $111,814 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 staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $22,600 · Management $18,080 · Fundraising $4,520$45,200
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $2,048 · Management $1,638 · Fundraising $409$4,095
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $1,298 · Management $1,038 · Fundraising $260$2,596
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $73 · Management $58 · Fundraising $14$145
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $8,001$8,001
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $14,609$14,609
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $2,527 · Management $2,021 · Fundraising $505$5,053
IX-24 Other expenses (24a–d)Programs $22,799 · Management $2,509 · Fundraising $627$25,935
IX-24e All other expensesPrograms $3,467 · Management $2,170 · Fundraising $543$6,180
IX-25 Total functional expensesPrograms $77,422 · Management $27,514 · Fundraising $6,878$111,814
Part X · Balance sheet $1,268,886 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $17,724$10,973
X-2 Savings and temporary cash investmentsStart of year $340,593$422,968
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $873,937$834,945
X-11 Publicly traded securities$0
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 $1,232,254$1,268,886
X-17 Accounts payable and accrued expensesStart of year $9,207$15,418
X-25 Other liabilitiesStart of year $10,000$10,000
X-26 Total liabilitiesStart of year $363,879$348,615
X-32 Total net assets or fund balancesStart of year $868,375$920,271
X-33 Total liabilities and net assetsStart of year $1,232,254$1,268,886
Part XI · Reconciliation of net assets $920,271 net assets at year end
XI-1 Total revenue$163,710
XI-2 Total expenses$111,814
XI-3 Revenue less expenses$51,896
XI-4 Net assets at start of year$868,375
XI-10 Net assets at end of year$920,271

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

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