Collection location: Bassetts, Sierra Co., California, USA [Click for map]
This is a basidiomycetes that looks like an ascomycetes, but it is small resupinate fungus. The fungus here is the small bright orange cup-like discs on the branch bark. The other green stuff is lichens… and this should be part of Lichen Observer.
Looking at the microscopic details, you can see the basidia, and the basidio-spores. The spores are large, globose and deeply ornamented, so they are pretty easy to tell what it is.