Nonprofit · EIN 30-0830964
FRIENDS OF CHINA CAMP INC
Tax-exempt · SAN RAFAEL, CA 94901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,998,057 | $1,014,108 | $983,949 | $2,746,572 | $42,263 | $2,704,309 |
| December 31, 2024 | 990 | $818,448 | $769,849 | $48,599 | $1,645,463 | $30,654 | $1,614,809 |
| December 31, 2023 | 990 (amended) | $814,772 | $789,287 | $25,485 | $1,508,189 | $28,897 | $1,479,292 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $503,965
- of which government grants
- $359,753
- Membership dues
- $144,212
- Program service revenue
- $314,689
- Investment income
- $42,168
- Net income from sales of inventory
- $20,183
- Other revenue
- $1,137,235
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $119,734
- Other salaries and wages
- $252,504
- Salaries, compensation and benefits (total)
- $473,032
- Professional fundraising fees
- $0
- Legal fees
- $85,362
- Accounting fees
- $19,778
- Occupancy
- $243,241
- Depreciation
- $23,966
- Program services (functional)
- $573,829
- Management and general (functional)
- $281,292
- Fundraising (functional)
- $158,987
Balance sheet and other
- Total assets, start of year
- $1,645,463
- Total assets, end of year
- $2,746,572
- Total liabilities, end of year
- $42,263
- Net assets, end of year
- $2,704,309
- Land, buildings and equipment
- $70,596
- Publicly traded securities
- $2,462,273
- Net assets without donor restrictions
- $1,704,388
- Net assets with donor restrictions
- $999,921
- Gross receipts
- $2,008,235
- Employees
- 11
- Volunteers
- 100
- Year formed
- 2014
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Martin Lowenstein | Executive Dir. Officer | 40 | $119,734 |
| Joyce Abrams | Director Trustee or director | 20 | $0 |
| Edward Lai | Director Trustee or director | 1 | $0 |
| Edward Westbrook | Director Trustee or director | 2 | $0 |
| Alice Hill | Director Trustee or director | 1 | $0 |
| Greg Norby | Director Trustee or director | 1 | $0 |
| Lee Kirkpatrick | Treasurer Officer | 1 | $0 |
| Arlin Weinberger | Secretary Officer | 2 | $0 |
| Jason Lau | President Officer | 2 | $0 |
| Jon Harding | Vice President Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Martin Lowenstein | Executive Dir. Officer | 40 | $112,758 |
| Lee Kirkpatrick | Treasurer Officer | 10 | $0 |
| Andy Kives | Secretary Officer | 10 | $0 |
| Jason Lau | Chair Officer | 10 | $0 |
| Jon Harding | Vice-Chair Officer | 10 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Muir | Member Trustee or director | 3 | $0 |
| Jon Harding | Member Trustee or director | 3 | $0 |
| Edward Lai | Member Trustee or director | 3 | $0 |
| Edward Westbrook | Member Trustee or director | 3 | $0 |
| Ian Nelson | Member Trustee or director | 3 | $0 |
| Joyce Abrams | Member Trustee or director | 25 | $0 |
| Lee Kirkpatrick | Treasurer Trustee or director, Officer | 3 | $0 |
| Arlin Weinberger | Secretary Trustee or director, Officer | 15 | $0 |
| Andrew Kives | Chair Trustee or director, Officer | 15 | $0 |
| Jason Lau | Vice-Chair Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 101 PEACOCK GAP TRL, SAN RAFAEL, CA 94901-8317
- In care of
- % ERNEST STANTON
- Mailing address (990-N for 2014)
- 100 China Camp Village, San Rafael CA 94901
- Principal officer (990 for 2025)
- Jason Lau, 101 Peacock Gap Trail, San Rafael, CA 94901
- Principal officer (990-N for 2014)
- Harry S Deering, 100 China Camp Village, San Rafael CA 94901
- Signed the 990
- Lee Kirkpatrick, Treasurer
- Phone
- (415) 328-1314
- Website
- friendsofchinacamp.org
- Return prepared by
- HARMON BURSTYN CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 30-0830964 or by the name FRIENDS OF CHINA CAMP INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- INTERPRETIVE AND EDUCATIONAL PROGRAMS FOCC offers interpretive and educational programs, special events, tours and nature walks, informative signage, operation of a museum, restoration of an historic fishing boat, natural history programs, programs related to coastal ecosystems and provides informational services to visitors. Intrepretive and educational programs are provided at no cost to visitors. We estimate that 4,533 park/trail use and 15,576 other park services were provided to visitors in 2025. Camping revenue is reported separately. Interpretive and Educational expenses are included in the Program Services Expenses reported.Expenses $573,829 · revenue $138,520
- CAMPING PROGRAMS Camping programs are offered by volunteer camp hosts who provide education and interpretive information to campers. Firewood sold to campers is recycled from dead and downed trees in the park. Park volunteers split and cut the wood. Supplemental wood purchases of $1,478 were made in 2025. We estimate that 4,116 camp reservations were made and that 833 other camping related transactions occurred in 2025. Camp expenses are included in the Program Services Expenses reported.revenue $176,169
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 30-0830964
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W99)
- Assets (IRS master file)
- $2,746,572
- Income (IRS master file)
- $2,008,235
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,998,057 | $1,014,108 | $2,746,572 | XML |
| 990 | December 2024 | $818,448 | $769,849 | $1,645,463 | XML |
| 990 | December 2023 | $814,772 | $789,287 | $1,508,189 | XML |
| 990 | December 2022 | $794,972 | $892,665 | $1,386,210 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2014 Officer: Harry S Deering | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 30-0830964).
Questions about FRIENDS OF CHINA CAMP INC
- What is the EIN of FRIENDS OF CHINA CAMP INC?
- The employer identification number (EIN) of FRIENDS OF CHINA CAMP INC is 30-0830964.
- Is FRIENDS OF CHINA CAMP INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to FRIENDS OF CHINA CAMP INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF CHINA CAMP INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF CHINA CAMP INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF CHINA CAMP INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF CHINA CAMP INC?
- The 990 for the year ended December 31, 2025 names Jason Lau.
- Who are the officers and directors of FRIENDS OF CHINA CAMP INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $119,734 (Martin Lowenstein, Executive Dir.).
- How much revenue does FRIENDS OF CHINA CAMP INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,998,057, expenses of $1,014,108 and total assets of $2,746,572 at year end.
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