FRIENDS OF SANTA CRUZ COUNTY PARKS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF SANTA CRUZ COUNTY PARKS (EIN 77-0209249)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-05
IRS object ID: 202403109349303415
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-05T14:58:35-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	932001788	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BRYMAR CPA LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	17 ASPEN WAY	AddressLine1Txt
City	WATSONVILLE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95076	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	770209249	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF SANTA CRUZ COUNTY PARKS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	8314191662	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	870 17TH AVENUE SUITE 2	AddressLine1Txt
City	SANTA CRUZ	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95062	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARIAH ROBERTS	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	8314191662	PhoneNum
Signature	2024-10-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL J BRYANT	PreparerPersonNm
PTIN	P01568974	PTIN
Phone	8312881720	PhoneNum
Preparation	2024-10-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	COUNTY PARK FRIENDS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	MARIAH ROBERTS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	870 17TH AVENUE SUITE 2	AddressLine1Txt
City	SANTA CRUZ	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95062	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,013,250	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1987	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	OUR MISSION IS TO PRESERVE, PROTECT, IMPROVE AND PROMOTE THE USE OF SANTA CRUZ COUNTY PARKS AND OPEN SPACES FOR RECREATIONAL ACTIVITIES, ARTS AND CULTURAL ACTIVITIES TO BENEFIT ALL GENERATIONS IN OUR DIVERSE COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	14	TotalEmployeeCnt
Total Volunteers	200	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$887,109	PYContributionsGrantsAmt
CY Contributions Grants	$749,028	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,264,222	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$887,109	PYTotalRevenueAmt
CY Total Revenue	$2,013,250	CYTotalRevenueAmt
PY Grants And Similar Paid	$659,107	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$96,495	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$281,661	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$535,283	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$112,642	PYOtherExpensesAmt
CY Other Expenses	$1,094,442	CYOtherExpensesAmt
PY Total Expenses	$1,053,410	PYTotalExpensesAmt
CY Total Expenses	$1,726,220	CYTotalExpensesAmt
PY Revenues Less Expenses	-$166,301	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$287,030	CYRevenuesLessExpensesAmt
Total Assets BOY	$848,613	TotalAssetsBOYAmt
Total Assets EOY	$1,149,294	TotalAssetsEOYAmt
Total Liabilities BOY	$573,249	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$598,113	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$275,364	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$551,181	NetAssetsOrFundBalancesEOYAmt
Mission	OUR MISSION IS TO PRESERVE, PROTECT, IMPROVE AND PROMOTE THE USE OF SANTA CRUZ COUNTY PARKS AND OPEN SPACES FOR RECREATIONAL ACTIVITIES, ARTS AND CULTURAL ACTIVITIES TO BENEFIT ALL GENERATIONS IN OUR DIVERSE COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,338,684	ExpenseAmt
Grant	$48,248	GrantAmt
Revenue	$1,140,369	RevenueAmt
Desc	INVEST IN PEOPLE: TIME IN NATURE CAN IMPROVE MENTAL & PHYSICAL HEALTH. HOWEVER, NOT EVERYONE HAS ACCESS TO THOSE BENEFITS. WE DEVELOP PROGRAMS DESIGNED WITH COMMUNITY TO BROADEN REPRESENTATIVE PARTICIPATION IN AND BENEFIT FROM OUR PARKS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$272,146	ExpenseAmt
Grant	$48,247	GrantAmt
Revenue	$123,853	RevenueAmt
Desc	INVEST IN PLACES: PARKS AND OUTDOOR SPACES SUPPORT OUR PHYSICAL AND MENTAL HEALTH AND QUALITY OF LIFE. HOWEVER, PARKS ACREAGE IS NOT DISTRIBUTED EQUALLY AND BASIC PARK UPGRADES ARE UNDERFUNDED. WE SUPPORT COMMUNITY-DRIVEN PARK IMPROVEMENT CAMPAIGNS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,610,830	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	14	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARIAH ROBERTS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8314191662	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	870 17TH AVE SUITE 2	AddressLine1Txt
City	SANTA CRUZ	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95062	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
LILIA CHAGOLLA
BOARD VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
TERESA CORWIN
BOARD CHAIR	20.00	Yes (X)	Yes (X)	$0	$0	$0
FRANCISCO PACO ESTRADA
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
DAVID GUERRERO
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
LESLEY HARRIS ESQ
BOARD SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
KIM NAMBA
BOARD TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
SHEILA PECK
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
KIMBRA SAID
FINANCE COMMITTEE ADVISOR	2.00	Yes (X)		$0	$0	$0
MARIAH ROBERTS
EXECUTIVE DIRECTOR	40.00		Yes (X)	$129,231	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$129,231	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICA SCORES BAY AREA	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	30 DIVISADERO ST PMB 7415	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94117	ZIPCd

Field	Value	IRS element (for citing)
Services	SUBCONTRACTOR FOR SPORTS	ServicesDesc
Compensation	$817,746	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$217,695	GovernmentGrantsAmt
All Other Contributions	$531,333	AllOtherContributionsAmt
Total Contributions	$749,028	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONTRACTED SERVICES	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,264,222	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,264,222	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,264,222	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,013,250	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,264,222	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$96,495	TotalAmt
Program Services	$96,495	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$129,231	TotalAmt
Program Services	$111,119	ProgramServicesAmt
Management And General	$18,112	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$346,080	TotalAmt
Program Services	$297,576	ProgramServicesAmt
Management And General	$48,504	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,990	TotalAmt
Program Services	$7,730	ProgramServicesAmt
Management And General	$1,260	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$13,969	TotalAmt
Program Services	$12,011	ProgramServicesAmt
Management And General	$1,958	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$37,013	TotalAmt
Program Services	$31,825	ProgramServicesAmt
Management And General	$5,188	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$66,863	TotalAmt
Program Services	$64,950	ProgramServicesAmt
Management And General	$1,913	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$934,445	TotalAmt
Program Services	$907,707	ProgramServicesAmt
Management And General	$26,738	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$6,790	TotalAmt
Program Services	$5,681	ProgramServicesAmt
Management And General	$1,109	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,732	TotalAmt
Program Services	$1,450	ProgramServicesAmt
Management And General	$282	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$8,526	TotalAmt
Program Services	$7,134	ProgramServicesAmt
Management And General	$1,392	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$900	TotalAmt
Program Services	$882	ProgramServicesAmt
Management And General	$18	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$201	TotalAmt
Program Services	$199	ProgramServicesAmt
Management And General	$2	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,412	TotalAmt
Program Services	$2,010	ProgramServicesAmt
Management And General	$402	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,046	TotalAmt
Program Services	$5,058	ProgramServicesAmt
Management And General	$988	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PROGAM COSTS	$60,474	$54,250	$6,224
BANK FEES AND SERVICE C	$4,634	$3,600	$1,034
COMMUNICATIONS	$1,016	$877	$139
TAXES, FEES, AND LICENS	$330	$276	$54

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$73	TotalAmt
Management And General	$73	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,726,220	TotalAmt
Program Services	$1,610,830	ProgramServicesAmt
Management And General	$115,390	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$719,761	BOYAmt
EOY	$627,718	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$128,852	BOYAmt
EOY	$366,484	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$131,348	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$23,744	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$848,613	BOYAmt
EOY	$1,149,294	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,233	BOYAmt
EOY	$71,769	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$566,016	BOYAmt
EOY	$359,678	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$166,666	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$573,249	BOYAmt
EOY	$598,113	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$196,507	BOYAmt
EOY	$182,060	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$78,857	BOYAmt
EOY	$369,121	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$275,364	BOYAmt
EOY	$551,181	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$848,613	BOYAmt
EOY	$1,149,294	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$287,030	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$893	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$12,106	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$244,223	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$765,455	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$646,253	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$887,109	CurrentTaxYearMinus1YearAmt
Current Tax Year	$749,028	CurrentTaxYearAmt
Total	$3,292,068	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$244,223	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$765,455	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$646,253	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$887,109	CurrentTaxYearMinus1YearAmt
Current Tax Year	$749,028	CurrentTaxYearAmt
Total	$3,292,068	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$114,684	SubstantialContributorsTotAmt
Public Support Total170	$3,177,384	PublicSupportTotal170Amt
Total Support	$3,292,068	TotalSupportAmt
Gross Receipts Rltd Activities	$1,264,222	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.96520	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,037,543	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$893	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$23,400	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$24,293	RevenueNotReportedAmt
Revenue Subtotal	$2,013,250	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,013,250	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,749,620	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$23,400	DonatedServicesUseFcltsAmt
Expenses Not Reported	$23,400	ExpensesNotReportedAmt
Expenses Subtotal	$1,726,220	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,726,220	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTIONS 501(C) (3) OF THE INTERNAL REVENUE CODE (IRC) AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION DOES PAY UNRELATED BUSINESS INCOME TAX ON RENTAL ACTIVITIES THAT ARE NOT RELATED TO ITS EXEMPT PURPOSE. IN ACCORDANCE WITH GAAP, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH ANY TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED DECEMBER 31, 2023, THERE WERE NO TAX RELATED INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Purpose Of GrantPurposeOfGrantTxt	Recipient EINRecipientEIN
CITY OF CAPITOLA
420 CAPITOLA AVE	CAPITOLA	CA	95010	$84,678	$0	FMV	BUILD TREASURE COVE INCLUSIVE PLAYGROUND
SANTA CRUZ COUNTY PARKS DEPT
797 17TH AVE 2ND FLOOR	SANTA CRUZ	CA	95062	$10,772	$0	FMV	COUNTY PARK IMPROVEMENTS	946000534

Field	Value	IRS element (for citing)
Total Other Org	2	TotalOtherOrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	MADE AVAILABLE FOR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	POLICY IS REVIEWED AND SIGNED ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11G	CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 907,707. MANAGEMENT AND GENERAL EXPENSES 26,738. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 934,445.
FORM 990, PART XII, LINE 2C	THE ORGANIZATION HAS A DEDICATED COMMITTEE RESPONSIBLE FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS. THIS OVERSIGHT PROCESS HAS REMAINED UNCHANGED THROUGHOUT THE CALENDAR YEAR.