California State Parks Foundation in San Francisco, California (CA)

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California State Parks Foundation
Employer Identification Number (EIN)941707583
Name of OrganizationCalifornia State Parks Foundation
Address50 Francisco St Ste 110, San Francisco, CA 94133-2108
ActivitiesPreservation of natural resources (conservation), Fundraising
SubsectionCharitable Organization
Ruling Date11/1969
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$22,226,294
Amount of Income$15,152,648
Form 990 Revenue Amount$12,695,211
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Parks and Playgrounds


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Amount of income in 2013: $15,152,648 (it was $25,764,911 in 2012)
California State Parks Foundation: 

 $15,152,648
Other organizations performing similar types of work: 

 $51,455

Assets in 2013: $22,226,294 (it was $23,226,785 in 2012)
This organization: 

 $22,226,294
Other organizations performing similar types of work: 

 $65,000

Expenses in 2013: $14,225,762
This organization: 

 $14,225,762
Other organizations performing similar types of work: 

 $34,783

Income to expenses ratio in 2013: 1.1
California State Parks Foundation: 

 1.1
Other organizations performing similar types of work: 

 1.1

Employees paid over $100,000 in 2013: 47.1%
This organization: 

 47.1%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 91.7%
California State Parks Foundation: 

 91.7%
Other organizations performing similar types of work: 

 99.2%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10967258
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return4051
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$668,186$801,973
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$74,858$124,019
Total number of individuals who received more than $100,000 of reportable compensation from the organization56
Total number of independent contractors who received more than $100,000 of compensation from the organization1418
Statement of Revenue
201120122013
Total revenue$10,715,127$22,858,420$12,695,211
Contributions, Gifts, Grants and Other Similar Amounts$10,179,097$22,253,949$11,640,556
Program Service Revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$233,453$222,563$271,607
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Gross rents (Real / Personal)$28,695 / $0$26,025 / $0$7,820 / $0
Less: rental expenses (Real / Personal)$28,695 / $0$26,025 / $0$7,820 / $0
Rental income or (loss) (Real / Personal)$0 / $0$0 / $0$0 / $0
Net gain/loss from sales of assets other than inventory$246,298$224,144$462,321
Gross amount from sales of assets other than inventory (Securities / Other)$3,776,855 / $0$2,978,482 / $0$2,706,517 / $0
Less: cost or other basis and sales expenses (Securities / Other)$3,530,557 / $0$2,754,338 / $0$2,244,196 / $0
Gain or (loss) (Securities / Other)$246,298 / $0$224,144 / $0$462,321 / $0
Net income/loss from fundraising events$-263,272$-97,259$-145,189
Gross income from fundraising events$40,243$16,700$48,445
Less: direct expenses$303,515$113,959$193,634
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$7,351$13,616$7,570
Gross sales of inventory, less returns and allowances$19,612$25,785$19,357
Less: cost of goods sold$12,261$12,169$11,787
Miscellaneous Revenue$312,200$241,407$458,346
900099$106,442$315,784
541800$44,601$142,562
All other revenue$59,804$0
Statement of Functional Expenses
201120122013
Total functional expenses$11,061,368$17,418,201$14,225,762
Grants and other assistance to domestic organizations and domestic governments$6,717,109$2,116,552
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$598,682$769,663$843,906
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,459,958$1,571,018$2,048,064
Pension plan accruals and contributions$59,211$69,197
Other employee benefits$202,906$259,796
Payroll taxes$146,715$158,873$201,883
Fees for services (non-employees)
Management$0$0
Legal$19,441$110,527
Accounting$35,000$46,058
Lobbying$38,121$8,102
Professional fundraising services$269,898$592,870$236,120
Investment management fees$57,900$65,684
Other$1,964,564$1,348,518
Advertising and promotion$559,346$521,561
Office expenses$1,820,353$1,863,414
Information technology$165,338$188,997
Royalties$0$0
Occupancy$351,564$357,513
Travel$99,802$117,945
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$22,510$35,537
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$112,546$122,725
Insurance$28,017$30,204
Other expenses$1,194,781$2,257,521
Other expenses$371,987$538,298
Other expenses$307,259$506,154
Other expenses$177,042$295,291
Other expenses$20,980$36,195
Balance Sheet
201120122013
Total assets$19,077,257$23,226,785$22,226,294
Cash - non-interest-bearing$621,228$726,132
Savings and temporary cash investments$10,905,578$9,576,504
Pledges and grants receivable, net$3,180,014$1,232,603
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$87,500$883,263
Inventories for sale or use$0$22,839
Prepaid expenses and deferred charges$219,345$219,956
Land, buildings, and equipment: cost or other basis$558,167$486,028
Investments - publicly traded securities$6,177,002$8,070,676
Investments - other securities$1,293,794$815,098
Investments - program-related$0$0
Intangible assets$0$0
Other assets$184,157$193,195
Total liabilities$6,205,068$5,181,703$5,524,648
Accounts payable and accrued expenses$1,653,669$2,032,975
Grants payable$0$0
Deferred revenue$2,364,292$2,324,138
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$1,124,215
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$1,163,742$43,320
Total net assets or fund balances$12,872,189$18,045,082$16,701,646
Unrestricted net assets$8,598,699$7,404,778
Temporarily restricted net assets$7,453,588$6,294,900
Permanently restricted net assets$1,992,795$3,001,968
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$63,111,955
Subtotal Support$64,221,213
Gifts, grants, contributions, and membership fees received$64,221,213
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$1,109,258
Total Support$66,959,642
Public Support$64,221,213
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,404,212
Net income from unrelated business activities, whether or not the business is regularly carried on$165,507
Other income. Do not include gain or loss from the sale of capital assets$1,168,710
Gross receipts from related activities, etc.$1,194,303
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$123,541$0$12,354
Gross receipts or sales less returns and allowances$12,354$0$0
Cost of goods sold$0$0$0
Gross profit$123,541$0$12,354
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$10,522
Compensation of officers, directors, and trustees$0
Salaries and wages$10,522
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$1,832
Net operating loss deduction$1,832
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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IdNameAddressStateEstablishedTotal Income
1Shelby Farms Park Conservancy500 N Pine Lake Dr, Memphis, TN 38134-7970TN2008-07$6,073,587
2Woodall Rodgers Park Foundation1909 Woodall Rodgers Fwy, Dallas, TX 75201-2232TX2006-01$1,995,595
3Shanes Inspiration15213 Burbank Blvd, Van Nuys, CA 91411-3505CA1999-11$2,082,451
4San Diego River Park Foundation4891 Pacific Hwy Ste 114, San Diego, CA 92110-4026CA2002-10$1,756,688
5Tatums Garden Foundation IncPO BOX 3493, Salinas, CA 93912-3493CA2013-11$1,419,765
6Friends Of The Hollywood Cap Park, Hollywood Freeway Central Park1680 Vine St Ste 1000, Los Angeles, CA 90028-8808CA2009-05$883,813
7Balboa Park Celebration Inc2131 Pan American Plaza, San Diego, CA 92101CA2011-09$858,154
8Neighborhood Parks Council451 Hayes St Fl 2, San Francisco, CA 94102-4332CA2009-05$583,698
9Sonoma County Regional Parks Foundation2300 County Center Dr Ste 120a, Santa Rosa, CA 95403-3029CA1999-04$431,451
10Pogo Park2604 Roosevelt Ave, Richmond, CA 94804-1623CA2010-11$429,438
11Friends Of La Jolla Shores9530 La Jolla Shores Dr, La Jolla, CA 92037-1138CA2009-10$424,251
12Friends Ofeast Sacramento625 33rd Street, Sacramento, CA 95816CA2011-06$342,286
13Santa Barbara County Trails CouncilPo Box 22352, Santa Barbara, CA 93121CA2009-02$202,952
14Lake Murray Playground Project IncPO BOX 191053, San Diego, CA 92159CA2011-10$168,907
15St Helena Skatepark IncPO BOX 1, St Helena, CA 94574-0001CA2006-07$167,089
16La Jolla Parks And Beaches IncorporatedP O Box 185, La Jolla, CA 92038CA2011-11$145,922
17Courtneys Sandcastle Charitable FoundationPO BOX 73432, San Clemente, CA 92673-0115CA2011-07$129,899
18Silver Lake Campers Association IncPO BOX 690451, Stockton, CA 95269-0451CA2010-06$122,930
19Cabrillo Recreation Center, Point Loma Community Park & Recreat3051 Canon St, San Diego, CA 92106-2611CA2011-10$100,940
20Standley Park Recreation Council3585 Governor Dr, San Diego, CA 92122-2935CA2006-03$89,050
Number of organizations performing similar types of work
Alaska16
Alabama52
Arkansas18
Arizona21
California219
Colorado49
Connecticut32
District of Columbia16
Delaware9
Florida72
Georgia74
Hawaii17
Iowa57
Idaho16
Illinois80
Indiana71
Kansas26
Kentucky46
Louisiana27
Massachusetts82
Maryland45
Maine24
Michigan98
Minnesota56
Missouri52
Mississippi14
Montana36
North Carolina76
North Dakota6
Nebraska12
New Hampshire41
New Jersey53
New Mexico19
Nevada14
New York180
Ohio108
Oklahoma20
Oregon62
Pennsylvania131
Rhode Island8
South Carolina35
South Dakota10
Tennessee69
Texas142
Utah21
Virginia57
Vermont17
Washington78
Wisconsin89
West Virginia26
Wyoming17
International3
Total2,619

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