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Community Association of Big Sur

EIN 77-0091132 · Big Sur, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair50 out of 100GovernanceGood75 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SEE SCHEDULE O

Income
$536,265
Spending
$653,537
Spent on programs
89%
Reserves
1.5 months of spending
Largest source of income
government grants, 59%
Employees
4
Volunteers
106

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 50 out of 100.

  • Reserves

    10 of 35

    Spendable reserves would cover 1.5 months of spending.

  • Debt

    20 of 20

    It owes 3% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 22% of income.

  • Income trend

    5 of 15

    Income fell 13% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 75 out of 100.

  • Independent board

    25 of 25

    10 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $417,747 spent. COMMUNITY PROBLEM SOLVING - CABS WORKS WITH THE COMMUNITY TO HELP SOLVE SHORT-, MID-, AND LONG-TERM CHALLENGES THAT REQUIRE A MULTI-STAKEHOLDER APPROACH. IN 2022, CABS CONTINUED TO CHAMPION WORKFORCE HOUSING, THE COMPLETION OF SHARED ACCESS INFRASTRUCTURE REPAIRS, ACCESS TO FOOD FOR COMMUNITY MEMBERS NORTH OF THE ROAD CLOSURE WHOSE INCOME WAS IMPACTED.
  2. $152,929 spent. DISASTER RECOVERY - CABS PROVIDES COMMUNITY DISASTER RELIEF SERVICES DURING FIRES, FLOODS, AND ROAD CLOSURES. HIGHWAY 1 CLOSED DURING 2022 DUE TO AN ATOMSPHERIC RIVER EVENT. CABS WORKED WITH STRANDED RESIDENTS TO PROVDE A VARIETY OF SERVICES INCLDUING EMERGENCY FOOD DROPS, COMMUNICATION LIASION WITH CALTRANS REGARDING ROAD CONDITION AND ACCESS NEGOTIONALS, AS WELL AS EMERGENCY ROAD REPAIRS.
  3. $11,646 spent. BIG SUR DESTINATION STEWARDSHIP PROJECT - BIG SURE IS RANKED AS ONE OF THE TOP 35 TOURIST HOTSPOTS ON THE GLOBE. AS CHALLENGES MOUNT DUE TO AN INCREASE IN VISITORS, COMMUNITY ASSOCIATION OF BIG SUR (CABS) IS AT THE FOREFRONT IN CALLING FOR A BIG SUR DESTINATION STEWARDSHIP PORJECT (DSP) AND THE BIG SUR PLEDGE. A DSP PROCESS PROVIDES A PATHWAY FOR OUR COMMUNITY TO ASSESS AND CO-DESIGN INNOVATION MANAGEMENT SOLUTIONS TO ADDRESS VISITATION, NATURAL RESOURCE PROTECTION, TRAFFIC MANAGEMENT, ECONOMIC IMPACTS, PROVIDE FOR AFFORDABLE HOUSING SOLUTIONS AND COMMUNITY WELL-BEING. THE BIG SUR PLEDGE IS DESIGNED TO ENGAGE VISITIONS IN A POSITIVE WAY TO HAVE LESS IMPACT ON BIG SUR'S FRAGILE RESOURCES.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 1986.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.