Friends of China Camp Inc

EIN: 300830964 501(c)(3) Public & Societal Benefit

San Rafael, CA

Total Revenue
$1,998,057
Total Expenses
$1,014,108
Total Assets
$2,746,572
Net Assets
$2,704,309
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2014
Legal Domicile
CA
Principal Officer
Jason Lau
Phone
4153281314
Tax Period
2025-01-01 to 2025-12-31

Friends of China Camp Inc, founded in 2014, is a community nonprofit in the Public & Societal Benefit sector that reported $2.0M in total revenue in fiscal year 2025. Revenue surged 144% from the prior year, signaling strong growth momentum. The organization ran a surplus of $984K, a strong 49% operating margin.

Mission

To provide interpretive & educational services as part of the California State Parks system. Friends of China Camp, Inc. (FOCC) is the Operator of China Camp State Park. Operation of the park is per a month-to-month agreement with the CA DPR.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $503,965
Program Service Revenue $314,689
Investment Income $42,168
Other Revenue $1,137,235
TOTAL REVENUE $1,998,057

Expense Breakdown

Grants Paid $0
Salaries & Benefits $473,032
Fundraising Expenses $158,987
Program Expenses $573,829
Other Expenses $541,076
TOTAL EXPENSES $1,014,108

Year-over-Year Comparison

2025 2024 Change
Revenue $1,998,057 $818,448 +1.4%
Expenses $1,014,108 $769,849 +0.3%
Net Income $983,949 $48,599 +19.2%
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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Governance

Voting Members
10
Independent Members
10
Employees
11
Volunteers
100

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
5
$119,734
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Martin Lowenstein Executive Dir. 40.00
Officer
$119,734 $0 $119,734
Joyce Abrams Director 20.00
Director
$0 $0 $0
Edward Lai Director 1.00
Director
$0 $0 $0
Edward Westbrook Director 2.00
Director
$0 $0 $0
Alice Hill Director 1.00
Director
$0 $0 $0
Greg Norby Director 1.00
Director
$0 $0 $0
Lee Kirkpatrick Treasurer 1.00
Officer
$0 $0 $0
Arlin Weinberger Secretary 2.00
Officer
$0 $0 $0
Jason Lau President 2.00
Officer
$0 $0 $0
Jon Harding Vice President 1.00
Officer
$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
2025 $1,998,057 $1,014,108 $2,746,572 $983,949
2024 $818,448 $769,849 $1,645,463 $48,599
2023 $814,772 $789,287 $1,508,189 $25,485
2023 $814,772 $789,287 $1,508,189 $25,485
2022 $794,972 $892,665 $1,386,210 $-97,693
2021 $1,144,355 $754,950 $1,699,994 $389,405
2020 $739,218 $601,739 $1,332,209 $137,479
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