Civic Intelligence

Encinitas Preservation Association

990 • Fiscal year 2024 • EIN 26-3679162

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 27, 2025

Organization ProfileWWW.ENCINITASPRESERVATIONFOUNDATION.ORG
207 West D StreetEncinitas, CA 92024

(760) 436-9044

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.44x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

6.21x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

5th percentile

-63%

Higher net margin than 5% of similar nonprofits.

2024 filings • 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.

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

Asset Growth

21st percentile

-5.3%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

7th percentile

-38%

Faster revenue growth than 7% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$1,393,103

Down $78,147 (-5.3%) from 2023

Net Assets

Down

$784,784

Down $69,844 (-8.2%) from 2023

Liabilities

Down

$608,319

Down $8,303 (-1.3%) from 2023

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin5th percentile

Revenue

Down

$97,917

Down $60,788 (-38%) from 2023

Expenses

Up

$160,075

Up $19,638 (+14%) from 2023

Net Income

Down

-$62,158

Down $80,426 (-440%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,524,943Liabilities 2012: $690,088Net Assets 2012: $834,8552012Assets 2013: $1,597,807Liabilities 2013: $731,729Net Assets 2013: $866,0782013Assets 2014: $1,556,332Liabilities 2014: $699,618Net Assets 2014: $856,7142014Assets 2015: $1,527,469Liabilities 2015: $698,156Net Assets 2015: $829,3132015Assets 2016: $1,508,269Liabilities 2016: $681,972Net Assets 2016: $826,2972016Assets 2017: $1,508,980Liabilities 2017: $670,348Net Assets 2017: $838,6322017Assets 2018: $1,489,968Liabilities 2018: $652,784Net Assets 2018: $837,1842018Assets 2019: $1,498,934Liabilities 2019: $634,605Net Assets 2019: $864,3292019Assets 2020: $1,496,699Liabilities 2020: $658,979Net Assets 2020: $837,7202020Assets 2021: $1,479,691Liabilities 2021: $647,623Net Assets 2021: $832,0682021Assets 2022: $1,467,988Liabilities 2022: $637,909Net Assets 2022: $830,0792022Assets 2023: $1,471,250Liabilities 2023: $616,622Net Assets 2023: $854,6282023Assets 2024: $1,393,103Liabilities 2024: $608,319Net Assets 2024: $784,7842024Assets 2025: $1,315,817Liabilities 2025: $595,090Net Assets 2025: $720,7272025

Highlighted filing

2024

Assets$1,393,103
Liabilities$608,319
Net Assets$784,784
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$200K$100K$0-$100KExpenses 2012: $105,0982012Expenses 2013: $118,8852013Revenue 2014: $100,108Expenses 2014: $109,370Net Income 2014: -$9,2622014Revenue 2015: $106,817Expenses 2015: $137,765Net Income 2015: -$30,9482015Revenue 2016: $104,032Expenses 2016: $107,047Net Income 2016: -$3,0152016Revenue 2017: $126,498Expenses 2017: $114,162Net Income 2017: $12,3362017Revenue 2018: $109,543Expenses 2018: $111,991Net Income 2018: -$2,4482018Revenue 2019: $139,714Expenses 2019: $112,569Net Income 2019: $27,1452019Revenue 2020: $132,802Expenses 2020: $160,225Net Income 2020: -$27,4232020Revenue 2021: $118,782Expenses 2021: $124,361Net Income 2021: -$5,5792021Revenue 2022: $123,736Expenses 2022: $125,725Net Income 2022: -$1,9892022Revenue 2023: $158,705Expenses 2023: $140,437Net Income 2023: $18,2682023Revenue 2024: $97,917Expenses 2024: $160,075Net Income 2024: -$62,1582024Revenue 2025: $78,376Expenses 2025: $139,595Net Income 2025: -$61,2192025

Highlighted filing

2024

Revenue$97,917
Expenses$160,075
Net Income-$62,158
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 27, 2025
Return Version
2023v6.0
Gross Receipts
$97,917
Mission and Program Overview

Mission

Encinitas preservation association is dedicated to preserving historic buildings and places that represent the rich core of historic culture in the city of encinitas for the enjoyment of future generations. And to provide low income housing to residents of encinitas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,315,224$1,303,457▼ $11,767
Cash and Non-Interest-Bearing Accounts$156,026$89,646▼ $66,380
Total Assets$1,471,250$1,393,103▼ $78,147
Liabilities
Mortgage Notes Payable Secured by Investment Property$611,371$598,327▼ $13,044
Other Liabilities$776$5,517▲ $4,741
Deferred Revenue$4,475$4,475→ $0
Total Liabilities$616,622$608,319▼ $8,303
Net Assets / Fund Balance
Net Assets With Donor Restrictions$832,764$846,049▲ $13,285
Net Assets Without Donor Restrictions$21,864$-61,265▼ $83,129
Total Net Assets Fund Balance$854,628$784,784▼ $69,844
Total Liabilities and Net Assets / Fund Balance$1,471,250$1,393,103▼ $78,147

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$358,198$495,499$853,697
Land$697,500-$697,500
Leasehold Improvements$243,851$109,286$353,137
Equipment$2,069$1,706$3,775
Other Land Buildings$1,839$849$2,688
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Bart SmithPresident
Doug LongVice President
Carolyn CopeDirector
John KnowlesDirector
Mike WallaceDirector
Sean EnglertDirector
Twink BumannDirector
Patrick DanfordMember
Irene PyunSecretary
Calvin EllisorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,699
Program Service Revenue
$95,218
Investment Income
$0
Other Revenue
$0
All Other Contributions
$699
Change in Net Assets
$-62,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$160,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$43,288--$43,288
Interest$24,546--$24,546
Insurance$15,050$3,804-$18,854
Fees for Services Other$3,715--$3,715
Other Expenses$850--$850
Office Expenses-$330-$330
Advertising$53--$53
Total Functional Expenses$155,941$4,134$0$160,075
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits Held$5,517
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990 governing body review Part VI line 11

“A copy of the tax return was e-mailed to the board of directors for their review.”

Conflict of interest policy compliance Part VI line 12C

“At every board of directors meeting, whenever a vote is taken that involves a potential conflict of interest, a query is made of any conflict and, if determined that there is a conflict, the board member involved is asked to abstain from voting. Furthermore the member is instructed to fill out a conflict of interest disclosure statement.”

CEO executive director top management comp Part VI line 15A

“NOT APPLICABLE”

Other officer or key employee compensation Part VI line 15B

“NOT APPLICABLE”

Governing documents etc available to public Part VI line 19

“Encinitas preservation associations governing documents, conflict of interest policy, financial statements and tax returns are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Encinitas Preservation Association
EIN
26-3679162
Address
207 WEST D STREET, ENCINITAS, CA 92024

Signing Officer

Name
Bart Smith
Title
President
Phone
8183571848
Signed
2025-03-27
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
19

Preparer

Firm
Mother Lode Bookkeeping Inc
Address
207 WEST D STREET, ENCINITAS, CA 92024
Preparer
Kelly Khouri EA
Phone
7604369044
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“This value accounts for a depreciation adjustment from prior years”

Raw XML AppendixShowing 400 of 438 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ENCINITAS PRESERVATION ASSOCIATION IS DEDICATED TO PRESERVING HISTORIC BUILDINGS AND PLACES THAT REPRESENT THE RICH CORE OF HISTORIC CULTURE IN THE CITY OF ENCINITAS FOR THE ENJOYMENT OF FUTURE GENERATIONS. AND TO PROVIDE LOW INCOME HOUSING TO RESIDENTS OF ENCINITAS.
IRS990/AdvertisingGrp/ProgramServicesAmt053
IRS990/AdvertisingGrp/TotalAmt053
IRS990/AllOtherContributionsAmt0699
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0MOTHER LODE BOOKKEEPING
IRS990/BooksInCareOfDetail/PhoneNum07604369044
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0207 WEST D STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0ENCINITAS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092024
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0156026
IRS990/CashNonInterestBearingGrp/EOYAmt089646
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt02000
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02699
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0160075
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt095218
IRS990/CYRevenuesLessExpensesAmt0-62158
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0160075
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt097917
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt04475
IRS990/DeferredRevenueGrp/EOYAmt04475
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt043288
IRS990/DepreciationDepletionGrp/TotalAmt043288
IRS990/Desc0DURING THE PAST YEAR, EPA HAS HOSTED A BUS TOUR AROUND THE CITY OF ENCINITAS, STOPPING AT MULTIPLE HISTORIC POINTS OF INTEREST. THE TOUR GIVES LOCALS AND VISITORS A CHANCE TO LEARN ABOUT THE HISTORY OF THE BOATHOUSES. -THE BOATHOUSE PROPERTY HOSTS SIX RENTAL UNITS, FOUR OF WHICH ARE RENTED AS AFFORDABLE HOUSING. THE OTHER TWO UNITS, THE BOATHOUSES, ARE RENTED AT FAIR MARKET VALUE WITH THE INTENT OF RAISING MONEY TO TURN ONE OF THE BOATHOUSE UNITS INTO A MUSEUM. -A MUSEUM IS MAINTAINED AT THE 1883 ENCINITAS SCHOOLHOUSE WHICH IS OPEN TO THE PUBLIC AND HAS ARCHIVAL INFORMATION ON THE BOATHOUSES AND ITS HISTORY. -MUCH-NEEDED REPAIRS OF THE BOATHOUSE PROPERTY WERE PERFORMED DURING THE FISCAL YEAR.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0832764
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0846049
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0155941
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03715
IRS990/FeesForServicesOtherGrp/TotalAmt03715
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.16
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.12
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.16
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.16
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt612.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.24
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt820.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.12
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0MIKE WALLACE
IRS990/Form990PartVIISectionAGrp/PersonNm1SEAN ENGLERT
IRS990/Form990PartVIISectionAGrp/PersonNm2CALVIN ELLISOR
IRS990/Form990PartVIISectionAGrp/PersonNm3PATRICK DANFORD
IRS990/Form990PartVIISectionAGrp/PersonNm4TWINK BUMANN
IRS990/Form990PartVIISectionAGrp/PersonNm5BART SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm6IRENE PYUN
IRS990/Form990PartVIISectionAGrp/PersonNm7CAROLYN COPE
IRS990/Form990PartVIISectionAGrp/PersonNm8JOHN KNOWLES
IRS990/Form990PartVIISectionAGrp/PersonNm9DOUG LONG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt02000
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt097917
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03804
IRS990/InsuranceGrp/ProgramServicesAmt015050
IRS990/InsuranceGrp/TotalAmt018854
IRS990/InterestGrp/ProgramServicesAmt024546
IRS990/InterestGrp/TotalAmt024546
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0607340
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01315224
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01303457
IRS990/LandBldgEquipCostOrOtherBssAmt01910797
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ENCINITAS PRESERVATION ASSOCIATION IS DEDICATED TO PRESERVING HISTORIC BUILDINGS AND PLACES THAT REPRESENT THE RICH CORE OF HISTORIC CULTURE IN THE CITY OF ENCINITAS FOR THE ENJOYMENT OF FUTURE GENERATIONS. AND TO PROVIDE LOW INCOME HOUSING TO RESIDENTS OF ENCINITAS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0611371
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0598327
IRS990/NetAssetsOrFundBalancesBOYAmt0854628
IRS990/NetAssetsOrFundBalancesEOYAmt0784784
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt021864
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-61265
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0330
IRS990/OfficeExpensesGrp/TotalAmt0330
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-7686
IRS990/OtherExpensesGrp/Desc0REPAIR AND MAINTENANCE-OTHER
IRS990/OtherExpensesGrp/Desc1PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TOUR BUS RENTAL
IRS990/OtherExpensesGrp/ProgramServicesAmt053560
IRS990/OtherExpensesGrp/ProgramServicesAmt19709
IRS990/OtherExpensesGrp/ProgramServicesAmt25170
IRS990/OtherExpensesGrp/ProgramServicesAmt3850
IRS990/OtherExpensesGrp/TotalAmt053560
IRS990/OtherExpensesGrp/TotalAmt19709
IRS990/OtherExpensesGrp/TotalAmt25170
IRS990/OtherExpensesGrp/TotalAmt3850
IRS990/OtherLiabilitiesGrp/BOYAmt0776
IRS990/OtherLiabilitiesGrp/EOYAmt05517
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/Desc0LATE FEES
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1LAUNDRY
IRS990/ProgramServiceRevenueGrp/Desc2RENTAL INCOME - OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt090565
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11546
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23107
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt090565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11546
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23107
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03985
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-187
IRS990/PYOtherExpensesAmt0140437
IRS990/PYOtherRevenueAmt0204
IRS990/PYProgramServiceRevenueAmt0154703
IRS990/PYRevenuesLessExpensesAmt018268
IRS990/PYTotalExpensesAmt0140437
IRS990/PYTotalRevenueAmt0158705
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-62158
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt097917
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01798
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt035555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt045552
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt097218
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0156703
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0120083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0113774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt096694
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0584472
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0204
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0153
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01008
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt01047
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt02412
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0632436
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt097917
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0158705
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0123736
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0118782
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0133296
IRS990ScheduleA/Total509Grp/TotalAmt0632436
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt097917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0158705
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0123736
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0118782
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0133296
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0632436
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0358198
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0495499
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0853697
IRS990ScheduleD/EquipmentGrp/BookValueAmt02069
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01706
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03775
IRS990ScheduleD/LandGrp/BookValueAmt0697500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0697500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0243851
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0109286
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0353137
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01839
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0849
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02688
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS HELD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01303457
IRS990ScheduleD/TotalLiabilityAmt05517
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE TAX RETURN WAS E-MAILED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EVERY BOARD OF DIRECTORS MEETING, WHENEVER A VOTE IS TAKEN THAT INVOLVES A POTENTIAL CONFLICT OF INTEREST, A QUERY IS MADE OF ANY CONFLICT AND, IF DETERMINED THAT THERE IS A CONFLICT, THE BOARD MEMBER INVOLVED IS ASKED TO ABSTAIN FROM VOTING. FURTHERMORE THE MEMBER IS INSTRUCTED TO FILL OUT A CONFLICT OF INTEREST DISCLOSURE STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOT APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NOT APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ENCINITAS PRESERVATION ASSOCIATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS VALUE ACCOUNTS FOR A DEPRECIATION ADJUSTMENT FROM PRIOR YEARS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01471250
IRS990/TotalAssetsEOYAmt01393103
IRS990/TotalAssetsGrp/BOYAmt01471250
IRS990/TotalAssetsGrp/EOYAmt01393103
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02699
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04134
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0155941
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160075
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0616622
IRS990/TotalLiabilitiesEOYAmt0608319
IRS990/TotalLiabilitiesGrp/BOYAmt0616622
IRS990/TotalLiabilitiesGrp/EOYAmt0608319
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0854628
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0784784
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0155941
IRS990/TotalProgramServiceRevenueAmt095218
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt095218
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097917
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt019
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01471250

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,393,103
Liabilities
$608,319
Net assets
$784,784
Revenue
$97,917
Expenses
$160,075
Net income
-$62,158
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.32$0.60$0.72$0.08$0.14$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.39$0.61$0.78$0.10$0.16$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.47$0.62$0.85$0.16$0.14$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.47$0.64$0.83$0.12$0.13$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.48$0.65$0.83$0.12$0.12$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.66$0.84$0.13$0.16$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.50$0.63$0.86$0.14$0.11$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.65$0.84$0.11$0.11$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.67$0.84$0.13$0.11$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.68$0.83$0.10$0.11$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.53$0.70$0.83$0.11$0.14$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.56$0.70$0.86$0.10$0.11$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.73$0.87$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.69$0.83$0.11