Nonprofit · EIN 94-2976224
FRIENDS OF BERKELEY TUOLUMNE CAMP
Tax-exempt · BERKELEY, CA 94707
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $261,122 | $275,012 | -$13,890 | $471,533 | $46,652 | $424,881 |
| December 31, 2024 | 990 | $241,136 | $225,259 | $15,877 | $485,460 | $46,749 | $438,711 |
| December 31, 2023 | 990 | $255,620 | $213,993 | $41,627 | $469,093 | $47,129 | $421,964 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $142,822
- Program service revenue
- $115,418
- Investment income
- $14,914
- Net income from fundraising events
- -$12,303
- Other revenue
- -$12,032
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $63,594
- Other salaries and wages
- $42,600
- Salaries, compensation and benefits (total)
- $114,654
- Professional fundraising fees
- $0
- Accounting fees
- $2,100
- Program services (functional)
- $141,347
- Management and general (functional)
- $85,444
- Fundraising (functional)
- $48,221
Balance sheet and other
- Total assets, start of year
- $485,460
- Total assets, end of year
- $471,533
- Total liabilities, end of year
- $46,652
- Net assets, end of year
- $424,881
- Net assets without donor restrictions
- $424,881
- Gross receipts
- $278,664
- Employees
- 3
- Volunteers
- 30
- Year formed
- 1984
- 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 |
|---|---|---|---|
| Scott Gelfrand | Executive Dir. Officer | 40 | $63,594 |
| Lois Price | Secretary Trustee or director | 1 | $0 |
| Rachel Amare | President Trustee or director, Officer | 3 | $0 |
| Philip Klingelhofer | Treasurer Trustee or director, Officer | 1 | $0 |
| Meka Tull | Director Trustee or director | 1 | $0 |
| Brenda Buxton | Director Trustee or director | 1 | $0 |
| Janet Sowers | Vice President Trustee or director, Officer | 1 | $0 |
| Juliette Carr | Director Trustee or director | 1 | $0 |
| Judy Malamut | Director Trustee or director | 1 | $0 |
| Eyana Spencer | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Gelfrand | Executive Dir. Officer | 30 | $61,740 |
| Sarah Givens | Development Coordinator | 40 | $22,917 |
| Kara Perez | Development Coordinator | 40 | $17,933 |
| Steve Geahry | President Trustee or director, Officer | 3 | $0 |
| Lois Price | Director Trustee or director | 1 | $0 |
| Rachel Amare | Secretary Trustee or director, Officer | 1 | $0 |
| Philip Klingelhofer | Treasurer Trustee or director, Officer | 1 | $0 |
| Meka Tull | Director Trustee or director | 1 | $0 |
| Brenda Buxton | Director Trustee or director | 1 | $0 |
| Janet Sowers | Vice President Trustee or director, Officer | 1 | $0 |
| Juliette Carr | Director Trustee or director | 1 | $0 |
| Judy Malamut | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Gelfrand | Executive Dir. Officer | 30 | $61,364 |
| Kara Perez | Development Coordinator | 40 | $53,732 |
| Steve Geahry | President Trustee or director, Officer | 3 | $0 |
| Lois Price | Director Trustee or director | 1 | $0 |
| Rachel Amare | Secretary Trustee or director, Officer | 1 | $0 |
| Phil Klingelhofer | Treasurer Trustee or director, Officer | 1 | $0 |
| Pearl Brown | Director Trustee or director | 1 | $0 |
| Meka Tull | Director Trustee or director | 1 | $0 |
| Brenda Buxton | Director Trustee or director | 1 | $0 |
| Janet Sowers | Vice President Trustee or director, Officer | 1 | $0 |
| Sarah Givens | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7931, BERKELEY, CA 94707-0931
- Principal officer (990 for 2025)
- Eyana Spencer, PO Box 7931, Berkeley, CA 94707
- Signed the 990
- Philip Klingelhofer, Treasurer
- Phone
- (510) 685-7185
- Website
- www.fobtc.com
- Return prepared by
- Shining Star Consulting LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2976224 or by the name FRIENDS OF BERKELEY TUOLUMNE CAMP.
- 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
FOBTC's mission is to preserve and enhance the Camp Tuolumne Family Camp experience for present and future generations.
Program accomplishments
- FOBTC devoted the organization's time and attention towards continuing to collect pledge payments for its Rebuild Fund Capital CAMPaign in 2019, and continued its goals: rebuilding of the community's beloved City of Berkeley Tuolumne Family Camp - restoring Nature, planting trees, maintaining traditions in the programming and training of new staff, re-creating the art, activities, and songs, and building a safe, diverse, equitable and inclusive space for new staff and campers now that Camp is back open. Tuolumne Family Camp is located off of Highway 120 near Yosemite and was burned to the ground in the devastating Rim Fire of 2013. It reopened June 2022.Expenses $71,582
- FOBTC was able to hold its annual Labor Day Weekend in 2025.Expenses $56,282 · revenue $115,418
- Youth Program and Stewardship Weekends - FOBTC provides youth stewardship and program weekend opportunties to high school and college students in Berkeley, as a major aspect of accessibility and engagement for young people in Berkely specifically.Expenses $13,483
- FOBTC held its annual Gala as a live event in April of 2025. The event included a live auction, with a ticket suggested donation. The Gala was successful in creating community, helping FOBTC meet some of its program campaign goals, and its financial fundraising goals.
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
- 94-2976224
- 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
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $471,533
- Income (IRS master file)
- $278,664
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $261,122 | $275,012 | $471,533 | XML |
| 990 | December 2024 | $241,136 | $225,259 | $485,460 | IRS |
| 990 | December 2023 | $255,620 | $213,993 | $469,093 | XML |
| 990 | December 2022 | $206,233 | $389,005 | $446,414 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
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 94-2976224).
Questions about FRIENDS OF BERKELEY TUOLUMNE CAMP
- What is the EIN of FRIENDS OF BERKELEY TUOLUMNE CAMP?
- The employer identification number (EIN) of FRIENDS OF BERKELEY TUOLUMNE CAMP is 94-2976224.
- Is FRIENDS OF BERKELEY TUOLUMNE CAMP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to FRIENDS OF BERKELEY TUOLUMNE CAMP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF BERKELEY TUOLUMNE CAMP 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 BERKELEY TUOLUMNE CAMP 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 BERKELEY TUOLUMNE CAMP 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 BERKELEY TUOLUMNE CAMP?
- The 990 for the year ended December 31, 2025 names Eyana Spencer.
- Who are the officers and directors of FRIENDS OF BERKELEY TUOLUMNE CAMP?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $63,594 (Scott Gelfrand, Executive Dir.).
- How much revenue does FRIENDS OF BERKELEY TUOLUMNE CAMP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $261,122, expenses of $275,012 and total assets of $471,533 at year end.
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