Crystal Falls Association

Nonprofit profile at a glance

EIN
941677139
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Sonora, CA, USA
Phone
2095334877
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$447,049
Expenses
$391,119
Assets
$1,210,378
Liabilities
$23,950

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • BRIAN WARD (Vice President)
  • CHRISTOPHER STEPHAN (President)

People named in this filing

  • ROBERT CARRIGAN (Director)
  • BRIAN WARD (Vice President)
  • SANDRA BACON (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Social club

What it reported doing in 2025

Provided recreational functions to members.

Operating model

Revenue model
Membership-supported. 91% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.3%; rating input score 58
  • Program expense ratio: 65.9%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 3.09; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 34% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 58.3% of revenue deployed · 65.9% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $258K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.