Civic Intelligence

Olivewoods Gardens & Learning Center Inc

990 • Fiscal year 2024 • EIN 26-1640148

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 24, 2025

2525 N AvenueNational City, CA 91950

(619) 434-4260

Siviq Scores

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

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$129,000

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

88th percentile

37%

Faster asset growth than 88% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

59%

Faster revenue growth than 86% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,450,929

Up $2,019,959 (+37%) from 2023

Net Assets

Up

$7,209,481

Up $2,086,044 (+41%) from 2023

Liabilities

Down

$241,448

Down $66,085 (-21%) from 2023

Revenue

Up

$3,821,895

Up $1,415,597 (+59%) from 2023

Expenses

Up

$1,774,379

Up $178,088 (+11%) from 2023

Net Income

Up

$2,047,516

Up $1,237,509 (+153%) from 2023

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $3,281,581Liabilities 2012: $37,882Net Assets 2012: $3,243,6992012Assets 2013: $3,062,657Liabilities 2013: $43,582Net Assets 2013: $3,019,0752013Assets 2014: $2,940,840Liabilities 2014: $39,003Net Assets 2014: $2,901,8372014Assets 2015: $2,957,410Liabilities 2015: $53,274Net Assets 2015: $2,904,1362015Assets 2016: $2,945,289Liabilities 2016: $54,797Net Assets 2016: $2,890,4922016Assets 2017: $2,994,414Liabilities 2017: $62,386Net Assets 2017: $2,932,0282017Assets 2018: $2,988,267Liabilities 2018: $46,820Net Assets 2018: $2,941,4472018Assets 2019: $3,018,939Liabilities 2019: $57,572Net Assets 2019: $2,961,3672019Assets 2020: $3,908,241Liabilities 2020: $311,376Net Assets 2020: $3,596,8652020Assets 2021: $4,293,311Liabilities 2021: $215,560Net Assets 2021: $4,077,7512021Assets 2022: $4,514,281Liabilities 2022: $205,503Net Assets 2022: $4,308,7782022Assets 2023: $5,430,970Liabilities 2023: $307,533Net Assets 2023: $5,123,4372023Assets 2024: $7,450,929Liabilities 2024: $241,448Net Assets 2024: $7,209,4812024Assets 2025: $7,747,045Liabilities 2025: $254,160Net Assets 2025: $7,492,8852025

Highlighted filing

2024

Assets$7,450,929
Liabilities$241,448
Net Assets$7,209,481

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: $737,9112012Expenses 2013: $712,2932013Revenue 2014: $583,729Expenses 2014: $700,966Net Income 2014: -$117,2372014Revenue 2015: $652,670Expenses 2015: $650,371Net Income 2015: $2,2992015Revenue 2016: $635,872Expenses 2016: $649,514Net Income 2016: -$13,6422016Revenue 2017: $730,742Expenses 2017: $689,206Net Income 2017: $41,5362017Revenue 2018: $790,864Expenses 2018: $781,445Net Income 2018: $9,4192018Revenue 2019: $802,270Expenses 2019: $782,350Net Income 2019: $19,9202019Revenue 2020: $1,423,929Expenses 2020: $788,431Net Income 2020: $635,4982020Revenue 2021: $1,411,032Expenses 2021: $930,146Net Income 2021: $480,8862021Revenue 2022: $1,334,422Expenses 2022: $1,103,395Net Income 2022: $231,0272022Revenue 2023: $2,406,298Expenses 2023: $1,596,291Net Income 2023: $810,0072023Revenue 2024: $3,821,895Expenses 2024: $1,774,379Net Income 2024: $2,047,5162024Revenue 2025: $2,432,254Expenses 2025: $2,177,990Net Income 2025: $254,2642025

Highlighted filing

2024

Revenue$3,821,895
Expenses$1,774,379
Net Income$2,047,516
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 24, 2025
Return Version
2023v6.0
Gross Receipts
$3,871,348
Mission and Program Overview

Mission

Our mission is to nourish communities and cultivate a deep connection to the environment through nutrition education, sustainable urban agriculture, collective advocacy, and intergenerational leadership.

Our mission is to empower students and families to be healthy and active citizens through organic gardening, environmental stewardship, and nutrition education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$305,720$3,461,614▲ $3,155,894
Land, Buildings, and Equipment, Net$2,738,197$2,759,795▲ $21,598
Cash and Non-Interest-Bearing Accounts$2,268,748$842,050▼ $1,426,698
Accounts Receivable$112,470$273,029▲ $160,559
Pledges and Grants Receivable-$100,000-
Prepaid Expenses and Deferred Charges$5,835$14,441▲ $8,606
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$5,430,970$7,450,929▲ $2,019,959
Other Assets Total-$0-
Liabilities
Other Liabilities$150,000$150,000→ $0
Accounts Payable and Accrued Expenses$157,533$91,448▼ $66,085
Total Liabilities$307,533$241,448▼ $66,085
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,746,366$5,309,297▲ $1,562,931
Net Assets Without Donor Restrictions$1,377,071$1,900,184▲ $523,113
Total Net Assets Fund Balance$5,123,437$7,209,481▲ $2,086,044
Total Liabilities and Net Assets / Fund Balance$5,430,970$7,450,929▲ $2,019,959

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,775,124-$1,775,124
Buildings$414,000$621,000$1,035,000
Leasehold Improvements$568,225$330,702$898,927
Other Land Buildings$2,446$54,061$56,507
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jen NationExecutive DirectorFT$123,000$6,000$129,000

Board Members and Trustees

NameTitle
Sabrina Falquier MdBoard Chair
Rita De La FuenteVice Chair
Ari BeerBoard Member
Blanca MelendrezBoard Member
Daisy Gordon ComptonBoard Member
Esperanza GuerreroBoard Member
Evelyn WigginsBoard Member
Garry Rollins JrBoard Member
Marisa Aurora QuirozBoard Member
Teresa PalzkillBoard Member
Angela Elo-riveraSecretary
Stephanie JensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,562,497
Program Service Revenue
$134,950
Investment Income
$67,290
Other Revenue
$57,158
All Other Contributions
$3,192,264
Change in Net Assets
$2,047,516

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,821,895
Revenue Not Reported on Form 990
$87,981
Total Revenue per Audited Statements
$3,909,876
Total Revenue per Form 990
$3,821,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,187,182
Other Expenses$587,197
Total Fundraising Expense$171,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$766,999$49,124$99,614$915,737
All Other Expenses$129,446$13,170$6,963$149,579
Current Officers, Directors, Trustees, and Key Employees$113,910$7,296$14,794$136,000
Payroll Taxes$72,204$3,758$9,422$85,384
Depreciation Depletion$58,979$3,818-$62,797
Other Employee Benefits$38,912$4,638$6,511$50,061
Other Expenses$8,282$32,350$83$40,632
Insurance$24,318$7,446-$31,764
Interest-$4,227-$4,227
Total Functional Expenses$1,462,594$140,595$171,190$1,774,379

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,823,832
Expenses per Audited Statements$1,774,379
Total Expenses per Form 990$1,774,379
Expenses Not Reported on Form 990$49,453
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$91,289
Fundraising Direct Expenses$49,453
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Seedling Soiree$127,450$91,289$49,453$41,836
Total Events$127,450$91,289$49,453$41,836
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
Eid Loan$150,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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

The board president and executive director review the irs form 990 and it is then sent to the audit committee for approval. The 990 is then made available for review at a board of directors meeting prior to filing of the return.

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

Olivewood gardens has a board-approved conflict of interest policy that covers all aspects of its operations and applies to board, staff, and board committee members. The conflict of interest policy is signed by all board, staff and committee members on an annual basis.

Form 990, Part VI, Section B, Line 15A

The board of directors obtains compensation summaries of executive directors from the current compensation survey for nonprofits in the southern california region to serve as a data point for determining executive compensation. The executive director is compensated based on experience and years of service as well as a comparison with industry standards. The compensation is reviewed and approved by the board of directors executive committee on a regular basis.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Olivewoods Gardens & Learning
EIN
26-1640148
Phone
6194344260
Address
2525 N AVENUE, NATIONAL CITY, CA 91950

Signing Officer

Name
Jen Nation
Title
Executive Director
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jen Nation
Formed
2009
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
37
Volunteers
300

Preparer

Firm
West Rhode & Roberts
Address
2741 4th Ave, San Diego, CA 92103
Preparer
Christopher M Roberts
Phone
6196155380
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: additional programs: community and family programs by the numbers -since beginning our programs in 2010 olivewood gardens has received over 120,000 visits from throughout the san diego/tijuana border region and beyond.- during the 2023-2024 school-year we educated children and adults.-olivewood received nearly 10,000 visits from children, family members, and community members. Top programs1) children's garden and nutrition education program:the children's program delivers a highly effective model of environmental and health science curriculum in our indoor/outdoor laboratory. Children rotate through three structured sessions of hands-on science, gardening, and culinary and nutrition lessons.outcomes:- 91% of parents report that their families are eating more fruits and vegetables- 82% of parents report that their children talks about helping the environment- 82% of teachers report their students demonstrate healthier eating habitsadditional childrens programs- chefcitos cooking classes- talls and smalls- educational birthday parties- garden explorers2) cooking for salud! Cooking for salud!, our parent nutrition education program, is teaching parents how to make healthy changes at home that will improve their families short and long-term health outcomes. Cooking for saludtm is a behavior modification program that gives families tools to change their cooking and eating habits, as well as transform the way they view food and health. I want to apply what i learned with my friends at the seniors club. I have already told them i will teach them new recipes and healthier ways to cook in our next meeting. I like to share and help others and this has helped me and i want this to help other people too. 14th generation kitchenista (cooking for salud! Graduate)outcomes:- 100% of surveyed kitchenistas report increased consumption of fruits, vegetables, & whole grains- 100% of surveyed kitchenistas report that their family prioritizes health- 100% of surveyed kitchenistas report they are committed to making healthy changes in the community3) kitchenistas community engagement programgraduates of our cooking for saludtm program join the kitchenista alumni for monthly meetings to discuss health and nutrition topics, share healthy recipes, and participate in community events. Additionally, kitchenistas take part in a number of personal and professional development opportunities including social/emotional health classes, art classes, pilates and zumba, and leadership and public speaking trainings. Kitchenistas hold peer-to-peer nutrition presentations at all ten elementary schools in national school district and other community events as requested. 4) teacher training academies and school supportour teacher training academies give educators the tools to bring nutrition and garden education into the classroom, helping to grow healthy children who are better prepared to learn. Olivewood also hosted our first annual school wellness summit, an interactive event engaging local parents, teachers, and administrators to celebrate and learn best practices around school wellness strategies and policies.5) volunteer and internship program our dedicated volunteers provide essential program, operational, and event support to olivewood and include community members, retired teachers, chefs, master gardeners, public health professionals, nutrition professionals, college and high school students, educators, and corporate volunteer teams. We partnered with colleges, universities, and high schools to provide interns with formal job training in the fields of education, public health, program management, urban agriculture, nutrition, marketing, and special events6) high school leadership programshigh school students participate in programs centering around food justice, nutrition education and urban agriculture. Students participate in 14 week programs where they learn new skills, and participate in hands on activities to build job and lea

Financial Statement Notes

Part X : FIN48 Footnote

The Garden is a Type 1 supporting organization formed by the International Community Foundation in 2008. The Garden is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the State Revenue and Taxation Code. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) No. 740-10, Accounting for Uncertainties in Income Tax, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The Garden has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special event expense $49453

Part XII, Line 2D: Other expenses and losses per audited F/S

Special event expense $49453

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IRS990/Form990PartVIISectionAGrp/PersonNm7ANGELA ELO-RIVERA
IRS990/Form990PartVIISectionAGrp/PersonNm8GARRY ROLLINS JR
IRS990/Form990PartVIISectionAGrp/PersonNm9RITA DE LA FUENTE
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IRS990/Form990PartVIISectionAGrp/PersonNm11STEPHANIE JENSEN
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROPERTY PRESERVATION: OLIVEWOOD IS THE STEWARD OF THE HISTORIC 7-ACRE PROPERTY DONATED BY THE WALTON FAMILY IN 2006. THE PROPERTY HOSTS A RESTORED PRINCESS ANNE VICTORIAN HOUSE BUILT BY OLIVER NOYES IN 1896. WE REGULARLY OPEN THE PROPERTY TO THE PUBLIC FOR CHILDREN AND FAMILIES TO ENJOY THE HISTORY AND BEAUTY OF THE HOUSE AND GARDENS. THE PROPERTY HELPS TO CONNECT PEOPLE TO THE AGRICULTURAL HISTORY AND GROWTH OF NATIONAL CITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ADULT PROGRAMS: ADULTS SERVED THROUGH COOKING FOR SALUD TM, KITCHENISTAS, EDUCATORS, VOLUNTEERS AND INTERNS, ADULT FIELD TRIP, PARTICIPANTS, GARDENING AND COOKING CLASS PARTICIPANTS; FAMILY & COMMUNITY MEMBERS IMPACTED: 2,000+
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.75$0.25$7.49$2.43$2.18$0.25
2024Detailed filing. Detailed filing data is available for this year.$7.45$0.24$7.21$3.82$1.77$2.05
2023Detailed filing. Detailed filing data is available for this year.$5.43$0.31$5.12$2.41$1.60$0.81
2022Detailed filing. Detailed filing data is available for this year.$4.51$0.21$4.31$1.33$1.10$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$0.22$4.08$1.41$0.93$0.48
2020Detailed filing. Detailed filing data is available for this year.$3.91$0.31$3.60$1.42$0.79$0.64
2019Detailed filing. Detailed filing data is available for this year.$3.02$0.06$2.96$0.80$0.78$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.99$0.05$2.94$0.79$0.78$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.99$0.06$2.93$0.73$0.69$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.95$0.05$2.89$0.64$0.65$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.96$0.05$2.90$0.65$0.65$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.94$0.04$2.90$0.58$0.70$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.04$3.02$0.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.04$3.24$0.74