CALAVERAS BIG TREES ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

PAUL PRESCOTT

Phone

2097951196

Tax Period

2023-07-01 to 2024-06-30

CALAVERAS BIG TREES ASSOCIATION, founded in 1975, is a small nonprofit in the Environment sector that reported $823K in total revenue in fiscal year 2023. Revenue surged 51% from the prior year, signaling strong growth momentum. The organization ran a surplus of $171K, a strong 21% operating margin.

Mission

PROMOTE AND SUPPORT EDUCATIONAL AND INTERPRETIVE ACTIVITIES OF CALAVERAS BIG TREES STATE PARK.

Program Service Accomplishments

Program 1

Expenses: $457,420 Revenue: $1,169,563

TO PROMOTE AND SUPPORT THE EDUCATIONAL AND INTERPRETIVE ACTIVITIES OF CALAVERAS BIG TREES STATE PARK THROUGH PROGRAMS, FUNDRAISERS, INTERPRETIVE MATERIALS, SALES AND STUDIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $75,636

Program Service Revenue $32,412

Investment Income $9,889

Other Revenue $705,447

TOTAL REVENUE $823,384

Expense Breakdown

Grants Paid $51,426

Salaries & Benefits $346,394

Fundraising Expenses $48,588

Program Expenses $457,420

Other Expenses $254,150

TOTAL EXPENSES $651,970

Year-over-Year Comparison

	2023	2022	Change
Revenue	$823,384	$543,634	+0.5%
Expenses	$651,970	$621,801	+0.0%
Net Income	$171,414	$-78,167	-3.2%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL PRESCOTT	PRESIDENT	25.00	Officer	$0	$0	$0
PATTY HASKELL	DIRECTOR	8.00		$0	$0	$0
SALLY FINCH	DIRECTOR	5.00		$0	$0	$0
VIDA KENK	VICE-PRESIDENT	5.00	Officer	$0	$0	$0
BETTY WATSON	SECRETARY	5.00		$0	$0	$0
JIM BEARDEN	DIRECTOR	5.00		$0	$0	$0
BOB BOUGHTON	TREASURER	5.00	Officer	$0	$0	$0
PETER RALSTON	DIRECTOR	5.00		$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$823,384	$651,970	$867,139	$171,414
2023	$543,634	$621,801	$813,960	$-78,167
2022	$655,932	$575,060	$883,984	$80,872
2021	$282,855	$265,859	$895,091	$16,996
2020	$432,693	$361,663	$794,593	$71,030
2019	$505,393	$435,552	$697,114	$69,841
2018	$439,651	$424,185	$591,785	$15,466