Civic Intelligence

Sea & Sage Audubon Society

EIN 23-7003681 • 501(c)3 • Irvine, CA

Profile

This organization's exempt purpose is to be a leader in creating an understanding of nature in Orange County, California through conservation, research & environmental education programs for children & adults. This is accomplished with classes, field activities, publications & volunteer opportunities.

PO Box 5447Irvine, CA 92616

www.seaandsageaudubon.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.36x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

8.0%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

61st percentile

7.6%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

9.1%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$1,687,952

Up $118,746 (+7.6%) from 2023

Liabilities

Up

$126,294

Up $22,161 (+21%) from 2023

Net Assets

Up

$1,561,658

Up $96,585 (+6.6%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin57th percentile

Revenue

Up

$350,447

Up $29,317 (+9.1%) from 2023

Expenses

Up

$322,466

Up $35,464 (+12%) from 2023

Net Income

Down

$27,981

Down $6,147 (-18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2013: $706,566Liabilities 2013: $28,177Net Assets 2013: $678,3892013Assets 2014: $750,108Liabilities 2014: $18,613Net Assets 2014: $731,4952014Assets 2015: $843,164Liabilities 2015: $58,567Net Assets 2015: $784,5972015Assets 2016: $898,251Liabilities 2016: $57,875Net Assets 2016: $840,3762016Assets 2017: $1,036,527Liabilities 2017: $51,861Net Assets 2017: $984,6662017Assets 2018: $1,095,962Liabilities 2018: $54,908Net Assets 2018: $1,041,0542018Assets 2019: $1,248,793Liabilities 2019: $56,156Net Assets 2019: $1,192,6372019Assets 2020: $1,279,482Liabilities 2020: $55,151Net Assets 2020: $1,224,3312020Assets 2021: $1,434,609Liabilities 2021: $60,060Net Assets 2021: $1,374,5492021Assets 2022: $1,353,891Liabilities 2022: $54,634Net Assets 2022: $1,299,2572022Assets 2023: $1,569,206Liabilities 2023: $104,133Net Assets 2023: $1,465,0732023Assets 2024: $1,687,952Liabilities 2024: $126,294Net Assets 2024: $1,561,6582024

Highlighted filing

2024

Assets$1,687,952
Liabilities$126,294
Net Assets$1,561,658
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2013: $246,861Expenses 2013: $206,519Net Income 2013: $40,3422013Revenue 2014: $252,335Expenses 2014: $199,802Net Income 2014: $52,5332014Revenue 2015: $292,413Expenses 2015: $212,381Net Income 2015: $80,0322015Revenue 2016: $259,453Expenses 2016: $224,115Net Income 2016: $35,3382016Revenue 2017: $281,088Expenses 2017: $218,902Net Income 2017: $62,1862017Revenue 2018: $336,416Expenses 2018: $214,831Net Income 2018: $121,5852018Revenue 2019: $344,938Expenses 2019: $255,100Net Income 2019: $89,8382019Revenue 2020: $174,938Expenses 2020: $209,823Net Income 2020: -$34,8852020Revenue 2021: $339,234Expenses 2021: $249,224Net Income 2021: $90,0102021Revenue 2022: $370,381Expenses 2022: $272,900Net Income 2022: $97,4812022Revenue 2023: $321,130Expenses 2023: $287,002Net Income 2023: $34,1282023Revenue 2024: $350,447Expenses 2024: $322,466Net Income 2024: $27,9812024

Highlighted filing

2024

Revenue$350,447
Expenses$322,466
Net Income$27,981
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,687,952
Liabilities
$126,294
Net assets
$1,561,658
Revenue
$350,447
Expenses
$322,466
Net income
$27,981
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.13$1.56$0.35$0.32$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.10$1.47$0.32$0.29$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.35$0.05$1.30$0.37$0.27$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.06$1.37$0.34$0.25$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.06$1.22$0.17$0.21$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.06$1.19$0.34$0.26$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.05$1.04$0.34$0.21$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.05$0.98$0.28$0.22$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.06$0.84$0.26$0.22$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.06$0.78$0.29$0.21$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.02$0.73$0.25$0.20$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.03$0.68$0.25$0.21$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$417,277
Mission and Program Overview

Mission

This organization's exempt purpose is to be a leader in creating an understanding of nature in Orange County, California through conservation, research & environmental education programs for children & adults. This is accomplished with classes, field activities, publications & volunteer opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,020,836$1,367,547▲ $346,711
Cash and Non-Interest-Bearing Accounts$376,585$238,236▼ $138,349
Savings and Temporary Cash Investments$137,151$57,170▼ $79,981
Inventories for Sale or Use$19,104$16,787▼ $2,317
Accounts Receivable$13,202$7,692▼ $5,510
Land, Buildings, and Equipment, Net$1,558$520▼ $1,038
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,569,206$1,687,952▲ $118,746
Other Assets Total$770$0▼ $770
Liabilities
Other Liabilities$104,133$126,294▲ $22,161
Total Liabilities$104,133$126,294▲ $22,161
Net Assets / Fund Balance
Net Assets With Donor Restrictions$848,184$944,769▲ $96,585
Net Assets Without Donor Restrictions$616,889$616,889→ $0
Total Net Assets Fund Balance$1,465,073$1,561,658▲ $96,585
Total Liabilities and Net Assets / Fund Balance$1,569,206$1,687,952▲ $118,746

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$520$41,419$41,939
Leasehold Improvements-$11,275$11,275
Other Land Buildings-$3,160$3,160

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$694,827-▲ $98,105-$787,432
2023$607,368-▲ $93,020-$694,827
2022$701,775-▼ $99,807-$596,568
2021$618,671-▲ $77,805-$691,177
2020$555,171-▲ $61,603-$614,877
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Gail RichardsPast President
Jonathan AguayoPresident
Christine KimVice President
Melissa RappVice President
Amber HerediaBoard Member
Cheryl ThomasBoard Member
Chris ObaditchBoard Member
Darrell WilsonBoard Member
Doug LithgowBoard Member
Ellyn SiskindBoard Member
Janet BaumannBoard Member
Mary JosephBoard Member
Nancy KenyonBoard Member
Scott ThomasBoard Member
Susan SheakleyBoard Member
Sylvia GallagherBoard Member
Tom Van HussBoard Member
Vic LeipzigBoard Member
Barbara WasbinDirector
Irene WottaDirector
Maia NguyenDirector
Mary Ellen WynnDirector
Peter GordonDirector
Sudha WarrierDirector
Chris ByrdTreasurer
Mary HarwardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$233,051
Program Service Revenue
$81,110
Investment Income
$32,667
Other Revenue
$3,619
All Other Contributions
$233,051
Change in Net Assets
$27,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,072
Salaries, Compensation, and Employee Benefits$105,894
Grants and Similar Amounts Paid$46,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,005--$98,005
Grants to Domestic Orgs$46,500--$46,500
All Other Expenses$27,080$2,508-$29,588
Fees for Services Accounting-$17,353-$17,353
Insurance$767$12,185-$12,952
Fees for Service Investment Mgmnt Fees-$8,735-$8,735
Payroll Taxes$7,889--$7,889
Other Expenses$6,949--$6,949
Office Expenses-$3,181-$3,181
Depreciation Depletion$1,038--$1,038
Total Functional Expenses$278,504$43,962$0$322,466
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$28,904
Fundraising Gross Income$19,495
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner/bbq/etc$19,495$19,495$28,904$-9,409
Total Events$19,495$19,495$28,904$-9,409
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Various Funds Payable$123,277
Sales Tax Payable$1,715
Gift Card Liability$1,301
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Hal and Susan Sheakley, Al and Janet Baumann are two married couples on the board of directors.”

Form 990, Part VI, Section B, Line 11B

“Officers review form 990 for accuracy and completeness before filing.”

Form 990, Part VI, Section B, Line 12C

“Enforcement of conflicts policy annual disclosure statements are provided to each officer, director, trustee and key employee.”

Form 990, Part VI, Section C, Line 19

“Disclosure of governing documents, policies and financial statements available upon request.”

Form 990, Part VIII, Line 2F, Other Program Service Revenue

“See attached federal worksheet for details on other program service revenue, form 990, part viii, line 2f.”

Filing and Contact Details

Filer

Filer Name
Sea & Sage Audubon Society
EIN
23-7003681
Phone
9492617963
Address
PO Box 5447, Irvine, CA 92616

Signing Officer

Name
Mary Harward
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
CA
Voting Board Members
26
Independent Board Members
26
Employees
4
Volunteers
850

Preparer

Firm
PutmanGroup
Address
9911 Irvine Center Drive Suite 100, Irvine, CA 92618
Preparer
Benjamin R Putman CPA CFP CEPA
Phone
9495026700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“= -$7698”

Form 990, Part XI, Line 9

“Funds Transfer between Checking Accounts = -$10231”

Raw XML AppendixShowing 400 of 640 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AdvertisingGrp/TotalAmt00
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IRS990/BooksInCareOfDetail/PhoneNum07148155158
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IRS990/BooksInCareOfDetail/USAddress/CityNm0Irvine
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
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IRS990/CYContributionsGrantsAmt0233051
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IRS990/Desc0Sea and Sage Audubon provides environmental programs such as the outdoor Adventures Science Program for 4th through 6th grade classes, Bat Walks, Group Tours, Field Trips and Conservation Programs for all ages, children to adults, that help to educate them about their environment and how to conserve, protect, and maintain nature and wildlife activity.
IRS990/DescribedInSection501c3Ind0true
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IRS990/ExpenseAmt0253606
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