Civic Intelligence

Environmental Nature Center

990 • Fiscal year 2021 • EIN 23-7182423

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 11, 2022

1601 E 16th StreetNewport Beach, CA 92663

(949) 645-8489

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.17x

Higher debt load relative to assets than 49% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

1.19x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

49th percentile

12%

Higher net margin than 49% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

33rd percentile

$128,363

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

27th percentile

1.4%

Faster asset growth than 27% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

10th percentile

-24%

Faster revenue growth than 10% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$17,204,058

Up $242,644 (+1.4%) from 2020

Net Assets

Up

$14,361,715

Up $397,397 (+2.8%) from 2020

Liabilities

Down

$2,842,343

Down $154,753 (-5.2%) from 2020

Revenue

Down

$2,396,142

Down $766,545 (-24%) from 2020

Expenses

Up

$2,116,084

Up $322,410 (+18%) from 2020

Net Income

Down

$280,058

Down $1,088,955 (-80%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2012: $8,429,724Liabilities 2012: $82,895Net Assets 2012: $8,346,8292012Assets 2013: $9,525,947Liabilities 2013: $110,547Net Assets 2013: $9,415,4002013Assets 2014: $10,473,917Liabilities 2014: $1,157,752Net Assets 2014: $9,316,1652014Assets 2015: $10,842,628Liabilities 2015: $887,213Net Assets 2015: $9,955,4152015Assets 2016: $12,296,907Liabilities 2016: $621,987Net Assets 2016: $11,674,9202016Assets 2017: $12,744,894Liabilities 2017: $466,141Net Assets 2017: $12,278,7532017Assets 2018: $12,859,083Liabilities 2018: $325,406Net Assets 2018: $12,533,6772018Assets 2019: $14,682,524Liabilities 2019: $2,056,801Net Assets 2019: $12,625,7232019Assets 2020: $16,961,414Liabilities 2020: $2,997,096Net Assets 2020: $13,964,3182020Assets 2021: $17,204,058Liabilities 2021: $2,842,343Net Assets 2021: $14,361,7152021Assets 2022: $17,798,206Liabilities 2022: $2,919,290Net Assets 2022: $14,878,9162022Assets 2023: $17,836,378Liabilities 2023: $2,472,085Net Assets 2023: $15,364,2932023Assets 2024: $17,910,860Liabilities 2024: $2,019,880Net Assets 2024: $15,890,9802024

Highlighted filing

2021

Assets$17,204,058
Liabilities$2,842,343
Net Assets$14,361,715

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $817,1952012Expenses 2013: $781,9422013Revenue 2014: $721,957Expenses 2014: $875,814Net Income 2014: -$153,8572014Revenue 2015: $1,529,872Expenses 2015: $878,356Net Income 2015: $651,5162015Revenue 2016: $2,707,430Expenses 2016: $1,009,736Net Income 2016: $1,697,6942016Revenue 2017: $1,485,696Expenses 2017: $949,226Net Income 2017: $536,4702017Revenue 2018: $1,192,038Expenses 2018: $956,200Net Income 2018: $235,8382018Revenue 2019: $1,205,137Expenses 2019: $1,121,819Net Income 2019: $83,3182019Revenue 2020: $3,162,687Expenses 2020: $1,793,674Net Income 2020: $1,369,0132020Revenue 2021: $2,396,142Expenses 2021: $2,116,084Net Income 2021: $280,0582021Revenue 2022: $2,801,341Expenses 2022: $2,284,140Net Income 2022: $517,2012022Revenue 2023: $2,960,932Expenses 2023: $2,475,555Net Income 2023: $485,3772023Revenue 2024: $3,086,148Expenses 2024: $2,559,461Net Income 2024: $526,6872024

Highlighted filing

2021

Revenue$2,396,142
Expenses$2,116,084
Net Income$280,058
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 11, 2022
Return Version
2020v4.0
Gross Receipts
$2,460,575
Mission and Program Overview

Mission

To provide quality education through hands-on experience with nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,493,718$15,140,995▼ $352,723
Investments in Publicly Traded Securities$716,604$907,350▲ $190,746
Cash and Non-Interest-Bearing Accounts$310,671$514,310▲ $203,639
Savings and Temporary Cash Investments$400,001$500,102▲ $100,101
Prepaid Expenses and Deferred Charges$22,591$18,483▼ $4,108
Accounts Receivable$3,734$6,478▲ $2,744
Inventories for Sale or Use$14,095$6,340▼ $7,755
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-
Total Assets$16,961,414$17,204,058▲ $242,644
Other Assets Total-$110,000-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,596,736$2,427,122▼ $169,614
Deferred Revenue$176,099$293,810▲ $117,711
Accounts Payable and Accrued Expenses$224,261$121,411▼ $102,850
Total Liabilities$2,997,096$2,842,343▼ $154,753
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,849,118$14,246,515▲ $397,397
Net Assets With Donor Restrictions$115,200$115,200→ $0
Total Net Assets Fund Balance$13,964,318$14,361,715▲ $397,397
Total Liabilities and Net Assets / Fund Balance$16,961,414$17,204,058▲ $242,644

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,050,960$2,196,484$13,247,444
Land$4,043,646-$4,043,646
Other Land Buildings$22,472$134,524$156,996
Equipment$23,917$5,978$29,895
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bo GloverExecutive DirectorFT$124,500$3,863$128,363

Board Members and Trustees

NameTitle
Rick WandrockePresident
Andrew DempseyDirector
Craig SmithDirector
Dan HeinfeldDirector
John ParentiDirector
Laura BlumensteinDirector
Parker PinkallaDirector
Rick JohnDirector
Shana BuxserDirector
Arthur JeppeVP Board Govern
Bob KellyCo-VP Educ&site
Robert HouseCo-VP Educ&site
Christopher BlankSecretary
Chris BosleyVP Fin / Treasu
Revenue and Support

Revenue Composition

Contributions and Grants
$875,700
Program Service Revenue
$1,349,766
Investment Income
$76,317
Other Revenue
$94,359
All Other Contributions
$816,592
Change in Net Assets
$280,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,589,216
Salaries, Compensation, and Employee Benefits$526,868
Total Fundraising Expense$52,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$250,617$71,605$35,802$358,024
All Other Expenses$205,092$90,201$170$295,463
Current Officers, Directors, Trustees, and Key Employees$87,150$24,900$12,450$124,500
Interest$106,671$5,614-$112,285
Other Expenses$77,187$4,200-$77,187
Payroll Taxes$22,490$6,425$3,213$32,128
Office Expenses$25,522$2,836-$28,358
Fees for Services Other$19,060$2,118-$21,178
Other Employee Benefits$8,551$2,443$1,222$12,216
Total Functional Expenses$1,799,393$263,834$52,857$2,116,084
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$134,024
Fundraising Direct Expenses$47,084
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Fair$51,648$51,648$10,120$41,528
Other$42,307$42,307$30,625$11,682
Total Events$134,024$134,024$47,084$86,940
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dan HeinfeldBoard MemberThe CenterNo-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Environmental Nature Center
EIN
23-7182423
Phone
9496458489
Address
1601 E 16TH STREET, NEWPORT BEACH, CA 92663

Signing Officer

Name
Bo Glover
Title
Executive Director
Signed
2022-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bo Glover
Formed
1972
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
36
Volunteers
739

Preparer

Firm
Meadows & Fries Llp
Address
710 N SPURGEON ST, SANTA ANA, CA 92701
Preparer
John R Fries Attorney at Law
Phone
7145685246
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

ADVERTISING /MARKETING: Column (A) - Total = $8152; Column (B) - Program Services = $0; Column (C) - Management & General = $8152; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GROUNDS EXPENSE: Column (A) - Total = $21270; Column (B) - Program Services = $21270; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INSTRUCTIONAL MATERIALS: Column (A) - Total = $4705; Column (B) - Program Services = $4705; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INSURANCE: Column (A) - Total = $58026; Column (B) - Program Services = $47581; Column (C) - Management & General = $10445; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $2806; Column (B) - Program Services = $1124; Column (C) - Management & General = $1682; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PAYROLL SERVICE: Column (A) - Total = $1698; Column (B) - Program Services = $1188; Column (C) - Management & General = $340; Column (D) - Fundraising = $170

Form 990, Part IX, Line 24E: Other Expenses

PRESCHOOL ADMINISTRATION: Column (A) - Total = $61288; Column (B) - Program Services = $6129; Column (C) - Management & General = $55159; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRESCHOOL EMPLOYEE BENEFITS: Column (A) - Total = $1766; Column (B) - Program Services = $1678; Column (C) - Management & General = $88; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRESCHOOL EXPANSION: Column (A) - Total = $6255; Column (B) - Program Services = $6255; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRESCHOOL GROUNDS: Column (A) - Total = $6493; Column (B) - Program Services = $6493; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRESCHOOL PAYROLL TAXES: Column (A) - Total = $43722; Column (B) - Program Services = $41536; Column (C) - Management & General = $2186; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRESCHOOL PROGRAMS: Column (A) - Total = $22892; Column (B) - Program Services = $22892; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRESCHOOL UTILITIES: Column (A) - Total = $9160; Column (B) - Program Services = $9160; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROFESSIONAL FEES: Column (A) - Total = $12000; Column (B) - Program Services = $6000; Column (C) - Management & General = $6000; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROPERTY TAX: Column (A) - Total = $2427; Column (B) - Program Services = $2184; Column (C) - Management & General = $243; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

REPAIRS & MAINTENANCE: Column (A) - Total = $18392; Column (B) - Program Services = $13794; Column (C) - Management & General = $4598; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SCHOOL TOURS: Column (A) - Total = $1339; Column (B) - Program Services = $1339; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $10706; Column (B) - Program Services = $9635; Column (C) - Management & General = $1071; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UTILITIES: Column (A) - Total = $2366; Column (B) - Program Services = $2129; Column (C) - Management & General = $237; Column (D) - Fundraising = $0

Financial Statement Notes

Part X : FIN48 Footnote

The center is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. It is also exempt from california income taxes. Accordingly, no provision for federal or california income taxes is included in the financial statements. Asc topic 740, income taxes, prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance of derecognition, classification, interest and penalties, disclosure, and transition. Management believes that no such uncertain tax positions exist for the center at june 30, 2020.

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IRS990/Desc0DURING THE 20-21- PROGRAM YEAR 7,271 PEOPLE PARTICIPATED IN ENVIRONMENTAL NATURE CENTER (ENC) PROGRAMS. ENC STAFF NATURALISTS PRESENTED OVER 34,000 HOURS OF EDUCATIONAL PROGRAMS.THE ENC NATURE PRESCHOOL REMAINED OPEN THROUGHOUT THE PANDEMIC, SERVING CHILDREN OF ESSENTIAL WORKERS. 50% SCHOLARSHIPS WERE PROVIDED TO FAMILIES EXPERIENCING FINANCIAL HARDSHIP. THE SCHOOL IS BACK AT CAPACITY, SERVING A DIVERSE POPULATION OF 72 CHILDREN DAILY.OUR FIELD TRIP PROGRAM SUFFERED THE MOST IN 2020-21, WITH ONLY 36 PROGRAMS OFFERED REACHING 639 STUDENTS. WE ONLY PRESENTED 27 NATURALIST PROGRAMS REACHING 805 STUDENTS. PRIOR TO THE PANDEMIC, 24,500+ STUDENTS PARTICIPATED IN ON-SITE FIELD TRIPS AND TRAVELING NATURALIST PROGRAMS ANNUALLY. THE SHCOOL CLOSURES PRESENTED US WITH AN OPPORTUNITY TO MEET OUR MISSION IN A NEW WAY. OUR NATURALISTS DESIGNED INNOVATIVE DISTANCE LEARNING PROGRAMS TO ENGAGE STUDENTS IN CREATIVE WAYS. ENRICHING SCIENCE EDUCATION OCCURS ON A VIRTUAL HIKE, AND STUDENTS ASK AND ANSWER QUESTIONS ABOUT WHAT THEY OBSERVE IN REAL TIME. IN SPRING OF 2021 WE OFFERED AN AVERAGE OF TWO DISTANCE LEARNING PROGRAMS PER DAY TO LOCAL SCHOOLS. IN ALL OF 2020-21, 101 PROGARMS WERE PROVIDED TO 2,712 STUDENTS, MORE THAN DOUBLING THE NUMBER OF STUDENTS PARTICIPATING IN DISTANCE LEARNING PROGRAMS FROM THE PRIOR FISCAL YEAR.OUR NEW AFTER SCHOOL NATURE CAMPS (ASNC), DEVELOPED IN 2020 OUT OF CONCERN FOR OUR COMMUNITY'S KIDS, SAW A GREAT DEAL OF GROWTH IN 2020-21. 381 CAMPERS ENROLLED IN AFTER SCHOOL NATURE CAMPS BETWEEN SEPT 2020 & MAY 2021. ASNC GIVES CAMPERS THE OPPORTUNITY TO SAFELY GET OUTSIDE FOR FRESH AIR, PHYSICAL ACTIVITY, HANG OUT WITH PEERS, AND CONNECT WITH NATURE. STUDENTS ARE PROVIDED WITH CRITICAL PROGRAMMING TO RE-ENGAGE, RE-CONNECT, AND THRIVE.IN PERSON ENRICHMENT PROGRAMS RESUMED IN 2021, STARTING WITH A SUCCESSFUL WINTER CAMP AT THE END OF DECEMBER 2020. THERE WAS AN OUTPOURING OF INTEREST DUE TO COVID, ESPECIALLY IN OUR EARLY CHILDHOOD EDUCATION "PARENTS & ME" STYLE CLASSES. WE WENT FROM TEACHING TWO LITTLE NATURALIST CLASSES (FOR 3-5 YEAR OLDS) A MONTH TO FOUR PER WEEK! MINI NATURALIST CLASSES (FOR 1-3 YEAR OLDS) WERE EVEN MORE POPULAR. PREPANDEMIC THIS CLASS WAS TAUGHT TWICE A MONTH. IN WINTER AND SPRING, WE WERE UP TO 10 MINI NATURALIST CLASSES A WEEK! 72 LITTLE NATURALIST CLASSES WERE TAUGHT TO 126 KIDS AND 126 ADULTS. 180 MINI NATURALIST CLASSES WERE TAUGHT TO 321 KIDS AND 321 ADULTS.2021'S SUMMER NATURE CAMP REGISTRATION FILLED TO CAPACITY WITH 752 CAMPERS (480 IN NATURE ADVENTURE CAMP, 192 IN LITTLE NATURALIST CAMP, AND 80 IN SCIENCE EXPLORER CAMP). WE OPENED REGISTRATION ON MARCH 1ST, WITH AN APPROXIMATE 40% INCREASE IN CAPACITY FROM LAST SUMMER. WE WERE SHOCKED WHEN NATURE ADVENTURE CAMP (AGE 5-8) COMPLETELY SOLD OUT WITHIN 2 WEEKS AND THE WAIT LIST STARTED ACCCUMULATING QUICKLY (SOME SESSION WAITLISTS HAVE OVER 100 PEOPLE!). LITTLE NATURALIST CAMP (AGE 4) SOLD OUT SOON AFTER THAT. SCIENCE EXPLORERS CAMP (AGE 9-13) FILLED FOR THE FIRST TIME THIS SUMMER AND HAS A WAIT LIST AS WELL.831 COMMUNITY MEMBERS VISITED THE CENTER FOR COMMUNITY PROGRAMS IN 2020-21 YEAR, NEARLY TRIPLE THE YEAR BEFORE AND MORE THAN ANY YEAR RECORDED. COMMUNITY PROGRAMS ARE OPPORTUNITIES FOR COMMUNITY MEMBERS OF ALL AGES TO SAFELY VISIT. OUR ARRAY OF ENRICHMENT AND EDUCATIONAL PROGRAMMING FACILITATES AN INTRODUCTION TO AN AN ONGOING RELATIONSHIP WITH NATURE, SO THAT PEOPLE LEARN TO NOTICE, CARE FOR AND RESPECT THE NATURAL WORLD, AND TO UNDERSTAND THAT IT IS INTEGRAL TO OUR HEALTH AND ECONOMIC STABILITY AS WELL AS OUR GREATEST RESOURCE FOR REJUVENATION, DELIGHT, RESEARCH AND INGENUITY.
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