CALAVERAS BIG TREES ASSOCIATION (EIN 237405964) - Form 990 Financial Analysis & Trantor Score

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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

2022-07-01 to 2023-06-30

CALAVERAS BIG TREES ASSOCIATION, founded in 1975, is a small nonprofit in the Environment sector that reported $544K in total revenue in fiscal year 2022. Revenue decreased 17% compared to the prior year. Expenses of $622K exceeded revenue, resulting in a 14% operating deficit.

Mission

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

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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 (2022)

Revenue Breakdown

Contributions & Grants $82,921

Program Service Revenue $0

Investment Income $9,723

Other Revenue $450,990

TOTAL REVENUE $543,634

Expense Breakdown

Grants Paid $163,100

Salaries & Benefits $285,504

Fundraising Expenses $37,159

Program Expenses $408,832

Other Expenses $173,197

TOTAL EXPENSES $621,801

Year-over-Year Comparison

	2022	2021	Change
Revenue	$543,634	$655,932	-0.2%
Expenses	$621,801	$575,060	+0.1%
Net Income	$-78,167	$80,872	-2.0%

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	VICE-PRESIDENT	8.00	Officer	$0	$0	$0
MARCIE POWERS	VICE-PRESIDENT	8.00	Officer	$0	$0	$0
VIDA KENK	VICE-PRESIDENT	5.00	Officer	$0	$0	$0
JIM ALLDAY	TREASURER	5.00	Officer	$0	$0	$0
JIM BEARDEN	DIRECTOR	5.00		$0	$0	$0
BOB BOUGHTON	DIRECTOR	5.00		$0	$0	$0
PETER RALSTON	DIRECTOR	5.00		$0	$0	$0
BETTY WATSON	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
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

CALAVERAS BIG TREES ASSOCIATION