Civic Intelligence

The San Onofre Foundation

EIN 26-0254696 • 501(c)3 • San Clemente, CA

Profile

Protect and preserve both san onofre and san clemente state beaches while educating the community.

3030 Avenida Del PresidenteSan Clemente, CA 92672

www.sanonofreparksfoundation.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

82nd percentile

30%

Higher net margin than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

67th percentile

9.2%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$450,675

Up $54,110 (+14%) from 2023

Liabilities

Down

$1,643

Down $3,780 (-70%) from 2023

Net Assets

Up

$449,032

Up $57,890 (+15%) from 2023

Revenue

Up

$214,648

Up $43,649 (+26%) from 2023

Expenses

Down

$150,503

Down $5,981 (-3.8%) from 2023

Net Income

Up

$64,145

Up $49,630 (+342%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $57,389Liabilities 2012: $2,592Net Assets 2012: $54,7972012Assets 2013: $94,928Liabilities 2013: $1,619Net Assets 2013: $93,3092013Assets 2014: $143,683Liabilities 2014: $628Net Assets 2014: $143,0552014Assets 2015: $234,158Liabilities 2015: $1,187Net Assets 2015: $232,9712015Assets 2016: $411,413Liabilities 2016: $1,816Net Assets 2016: $409,5972016Assets 2017: $375,335Liabilities 2017: $1,881Net Assets 2017: $373,4542017Assets 2018: $315,887Liabilities 2018: $2,424Net Assets 2018: $313,4632018Assets 2019: $283,616Liabilities 2019: $2,986Net Assets 2019: $280,6302019Assets 2020: $336,633Liabilities 2020: $6,328Net Assets 2020: $330,3052020Assets 2021: $412,323Liabilities 2021: $8,871Net Assets 2021: $403,4522021Assets 2022: $377,735Liabilities 2022: $1,108Net Assets 2022: $376,6272022Assets 2023: $396,565Liabilities 2023: $5,423Net Assets 2023: $391,1422023Assets 2024: $450,675Liabilities 2024: $1,643Net Assets 2024: $449,0322024

Highlighted filing

2024

Assets$450,675
Liabilities$1,643
Net Assets$449,032

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $309,9772012Revenue 2013: $129,762Expenses 2013: $91,250Net Income 2013: $38,5122013Revenue 2014: $114,819Expenses 2014: $65,073Net Income 2014: $49,7462014Revenue 2015: $151,967Expenses 2015: $62,051Net Income 2015: $89,9162015Revenue 2016: $246,643Expenses 2016: $70,017Net Income 2016: $176,6262016Revenue 2017: $55,337Expenses 2017: $91,480Net Income 2017: -$36,1432017Revenue 2018: $27,695Expenses 2018: $87,686Net Income 2018: -$59,9912018Revenue 2019: $66,103Expenses 2019: $98,936Net Income 2019: -$32,8332019Revenue 2020: $146,257Expenses 2020: $96,582Net Income 2020: $49,6752020Revenue 2021: $263,239Expenses 2021: $190,092Net Income 2021: $73,1472021Revenue 2022: $157,793Expenses 2022: $184,618Net Income 2022: -$26,8252022Revenue 2023: $170,999Expenses 2023: $156,484Net Income 2023: $14,5152023Revenue 2024: $214,648Expenses 2024: $150,503Net Income 2024: $64,1452024

Highlighted filing

2024

Revenue$214,648
Expenses$150,503
Net Income$64,145

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$411,688
Mission and Program Overview

Mission

Protect and preserve both san onofre and san clemente state beaches while educating the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$209,471-
Cash and Non-Interest-Bearing Accounts$321,207$143,675▼ $177,532
Inventories for Sale or Use$52,743$81,170▲ $28,427
Land, Buildings, and Equipment, Net$22,614$16,359▼ $6,255
Accounts Receivable-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$396,565$450,675▲ $54,110
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$5,423$1,643▼ $3,780
Total Liabilities$5,423$1,643▼ $3,780
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$391,142$449,032▲ $57,890
Total Net Assets Fund Balance$391,142$449,032▲ $57,890
Total Liabilities and Net Assets / Fund Balance$396,565$450,675▲ $54,110

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,527$26,455$31,982
Other Land Buildings$10,832$14,834$21,266
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wendy YoderPresident
Bruce KiddooVice President
Brislen MichelleDirector
Nathan BandaDirector
Rob MckaneDirector
Tommy RomeroDirector
Steve LongAdvisor/Founder
Dina Gilio-whitakerSecretary
Kevin ForsythTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$123,388
Program Service Revenue
$0
Investment Income
$105
Other Revenue
$91,155
All Other Contributions
$121,012
Change in Net Assets
$64,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$116,404
Other Expenses$34,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,183--$107,183
Payroll Taxes$9,221--$9,221
Insurance$6,675--$6,675
All Other Expenses$2,265$3,142-$5,407
Other Expenses$3,342$3,183-$3,183
Fees for Services Accounting-$2,945-$2,945
Fees for Services Other-$1,088-$1,088
Office Expenses-$298-$298
Total Functional Expenses$139,847$10,656$0$150,503
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$69,775
Fundraising Gross Income$9,474
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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
Sales Tax Payable$1,643
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Section B, Line 11B

Finance committee (president, vice president, and treasurer) reviews the tax return.

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

Annually board directors and officers are required to review the organization's conflict of interest policy and update their disclosures. Reviews are conducted periodically to ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax exempt status.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
The San Onofre Foundation
EIN
26-0254696
Phone
9493668599
Address
3030 AVENIDA DEL PRESIDENTE, SAN CLEMENTE, CA 92672

Signing Officer

Name
Wendy Yoder
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Yoder
Formed
2007
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
17

Preparer

Firm
Accudata & Co
Address
301 FOREST AVE, LAGUNA BEACH, CA 92651
Preparer
Gregory M Ward CPA
Phone
9494973371
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

2024 Accumulated Depreciation - Reduction in Basis = -$6255

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IRS990/PYOtherExpensesAmt041194
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IRS990/PYRevenuesLessExpensesAmt014515
IRS990/PYSalariesCompEmpBnftPaidAmt0115290
IRS990/PYTotalExpensesAmt0156484
IRS990/PYTotalRevenueAmt0170999
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IRS990/ReconcilationRevenueExpnssAmt064145
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0209471
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0123388
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0126327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0125708
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0112183
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0130875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0618481
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt094
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0514
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportPY170Pct00.99910
IRS990ScheduleA/PublicSupportTotal170Amt0618481
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0123388
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0126327
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0125708
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0112183
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0130875
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0618481
IRS990ScheduleA/TotalSupportAmt0618995
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt05527
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026455
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031982
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010832
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014834
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt04400
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021266
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01643
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016359
IRS990ScheduleD/TotalLiabilityAmt01643
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCE COMMITTEE (PRESIDENT, VICE PRESIDENT, AND TREASURER) REVIEWS THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY BOARD DIRECTORS AND OFFICERS ARE REQUIRED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND UPDATE THEIR DISCLOSURES. REVIEWS ARE CONDUCTED PERIODICALLY TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt32024 Accumulated Depreciation - Reduction in Basis = -$6255
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0150503
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0449032
IRS990/TotalProgramServiceExpensesAmt0139847
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt091260
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0214648
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0396565
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0450675
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03030 AVENIDA DEL PRESIDENTE
IRS990/USAddress/CityNm0SAN CLEMENTE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092672
IRS990/VotingMembersGoverningBodyCnt08
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IRS990/WebsiteAddressTxt0www.sanonofreparksfoundation.org

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