Civic Intelligence

San Elijo Lagoon Conservancy

EIN 33-0358660 • 501(c)3 • Solana Beach, CA

View Organization Page

Profile

San elijo lagoon conservancy protects and restores the resources of the san elijo lagoon ecological reserve, its watershed, and related ecosystems for the benefit of current and future generations. To further this mission, we: - engage and educate the community about the value of the reserve in order to promote ecological literacy and environmental responsibility. - conduct scientific research to advance restoration planning and conservation science -design and implement ecological management plans -manage and acquire land and easements; and -collaborate with the community, organizations, and government agencies.

777 South Highway 101 112Solana Beach, CA 92075

www.sanelijo.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.22x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

18th percentile

-9.9%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$189,675

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

30th percentile

-0.4%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

18th percentile

-11%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$15,374,326

Down $136,573 (-0.9%) from 2022

Liabilities

Down

$969,611

Down $5,761 (-0.6%) from 2022

Net Assets

Down

$14,404,715

Down $130,812 (-0.9%) from 2022

Operations
Liabilities / Revenue50th percentileNet Margin18th percentile

Revenue

Down

$4,340,994

Down $1,119,247 (-20%) from 2022

Expenses

Down

$4,771,202

Down $292,793 (-5.8%) from 2022

Net Income

Down

-$430,208

Down $826,454 (-209%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$20M$15M$10M$5.0M$0Assets 2012: $9,673,818Liabilities 2012: $4,650,069Net Assets 2012: $5,023,7492012Assets 2013: $10,110,019Liabilities 2013: $3,800,320Net Assets 2013: $6,309,6992013Assets 2015: $10,254,311Liabilities 2015: $1,596,028Net Assets 2015: $8,658,2832015Assets 2016: $9,971,652Liabilities 2016: $1,271,384Net Assets 2016: $8,700,2682016Assets 2018: $13,127,884Liabilities 2018: $1,666,623Net Assets 2018: $11,461,2612018Assets 2019: $14,423,565Liabilities 2019: $2,073,012Net Assets 2019: $12,350,5532019Assets 2020: $14,604,853Liabilities 2020: $608,583Net Assets 2020: $13,996,2702020Assets 2021: $16,094,716Liabilities 2021: $898,047Net Assets 2021: $15,196,6692021Assets 2022: $15,510,899Liabilities 2022: $975,372Net Assets 2022: $14,535,5272022Assets 2024: $15,374,326Liabilities 2024: $969,611Net Assets 2024: $14,404,7152024

Highlighted filing

2024

Assets$15,374,326
Liabilities$969,611
Net Assets$14,404,715
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,849,6532012Revenue 2013: $2,966,926Expenses 2013: $1,859,891Net Income 2013: $1,107,0352013Revenue 2015: $3,154,837Expenses 2015: $2,843,579Net Income 2015: $311,2582015Revenue 2016: $3,628,745Expenses 2016: $3,642,941Net Income 2016: -$14,1962016Revenue 2018: $6,661,226Expenses 2018: $6,543,541Net Income 2018: $117,6852018Revenue 2019: $6,739,449Expenses 2019: $6,443,838Net Income 2019: $295,6112019Revenue 2020: $6,891,363Expenses 2020: $5,822,107Net Income 2020: $1,069,2562020Revenue 2021: $5,764,698Expenses 2021: $5,102,539Net Income 2021: $662,1592021Revenue 2022: $5,460,241Expenses 2022: $5,063,995Net Income 2022: $396,2462022Revenue 2024: $4,340,994Expenses 2024: $4,771,202Net Income 2024: -$430,2082024

Highlighted filing

2024

Revenue$4,340,994
Expenses$4,771,202
Net Income-$430,208
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$15,374,326
Liabilities
$969,611
Net assets
$14,404,715
Revenue
$4,340,994
Expenses
$4,771,202
Net income
-$430,208
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$0.97$14.4$4.34$4.77$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$0.98$14.5$5.46$5.06$0.40
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.1$0.90$15.2$5.76$5.10$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$0.61$14.0$6.89$5.82$1.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$2.07$12.4$6.74$6.44$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$1.67$11.5$6.66$6.54$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.97$1.27$8.70$3.63$3.64$0.01
2015Detailed filing. Detailed filing data is available for this year.$10.3$1.60$8.66$3.15$2.84$0.31
2013Detailed filing. Detailed filing data is available for this year.$10.1$3.80$6.31$2.97$1.86$1.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.67$4.65$5.02$1.85
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$5,478,063
Mission and Program Overview

Mission

Nature collective's mission is to drive a passion for nature, for all. We believe in a world where everyone experiences, connects with, and protects nature.

Nature collective's mission is to drive a passion for nature for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,446,982$5,441,898▼ $5,084
Investments in Publicly Traded Securities$3,719,266$3,232,069▼ $487,197
Pledges and Grants Receivable$1,843,207$1,692,027▼ $151,180
Cash and Non-Interest-Bearing Accounts$1,363,212$1,407,703▲ $44,491
Savings and Temporary Cash Investments$50,334$495,440▲ $445,106
Prepaid Expenses and Deferred Charges$29,204$45,518▲ $16,314
Accounts Receivable-$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$16,094,716$15,510,899▼ $583,817
Other Assets Total$3,642,511$3,196,244▼ $446,267
Liabilities
Accounts Payable and Accrued Expenses$898,047$915,138▲ $17,091
Other Liabilities-$44,294-
Deferred Revenue-$15,940-
Total Liabilities$898,047$975,372▲ $77,325
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,005,813$9,271,282▲ $265,469
Net Assets With Donor Restrictions$6,190,856$5,264,245▼ $926,611
Total Net Assets Fund Balance$15,196,669$14,535,527▼ $661,142
Total Liabilities and Net Assets / Fund Balance$16,094,716$15,510,899▼ $583,817

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,278,260-$5,278,260
Equipment$163,638$296,641$460,279
Other Assets Org$43,646--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$5,646,039$45,000▼ $443,308$329,390$4,918,341
2021$1,926,718$3,642,511▲ $76,810-$5,646,039
2020$1,762,271-▲ $188,647-$1,926,718
2019$1,546,613$81,641▲ $231,146$77,331$1,762,270
2018$1,632,820-▼ $27,983$40,000$1,546,613
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Doug GibsonExecutive DirectorFT$157,496$32,179$189,675
Jennifer BrightAssoc DirectorFT$118,626$6,645$125,271
Tito MarchantEcology DirectorFT$99,361$1,245$100,606

Board Members and Trustees

NameTitle
Nicolle Selby-thomasPast President
Michael Lea PhdPresident
Susie HedrickVice President
Anita Hayworth PhdDirector
Gabriela Beas LoveDirector
Ingrid FloresDirector
John HelmerDirector
John OsborneDirector
Kendra MullerDirector
Kevin Johnson EsqDirector
Natalie HallDirector
Paul WorthingtonDirector
Jason SchinglerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Moffat & NicholEngineering ConsultantPO BOX 51760, Los Angeles, CA 90051$1,986,264
Acs Habitat ManagementHabitat Restoration4011 AVENIDA DE LA PLATA 301, Oceanside, CA 92056$659,847
Revenue and Support

Revenue Composition

Contributions and Grants
$4,834,947
Program Service Revenue
$55,731
Investment Income
$144,809
Other Revenue
$424,754
All Other Contributions
$683,255
Change in Net Assets
$396,246

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,411,638
Revenue Not Reported on Financial Statements
$48,603
Revenue Not Reported on Form 990
$-1,008,785
Total Revenue per Audited Statements
$4,402,853
Total Revenue per Form 990
$5,460,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,562,173
Salaries, Compensation, and Employee Benefits$1,501,822
Total Fundraising Expense$184,106
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$982,634$45,179$101,652$1,129,465
Current Officers, Directors, Trustees, and Key Employees$165,017$7,587$17,071$189,675
All Other Expenses$94,068$39,790$42,718$176,576
Payroll Taxes$87,044$4,002$9,004$100,050
Occupancy-$92,694-$92,694
Fees for Services Accounting-$74,393-$74,393
Other Employee Benefits$51,227$2,355$5,299$58,881
Depreciation Depletion-$41,822-$41,822
Other Expenses$34,454$1,564$231$36,018
Insurance$7,109$21,740-$28,849
Pension Plan Contributions$20,663$950$2,138$23,751
Travel$6,541-$5,993$12,534
Fees for Services Legal$75$9,356-$9,431
Total Functional Expenses$4,518,871$361,018$184,106$5,063,995

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,063,995
Total Expenses per Audited Statements$5,063,995
Total Expenses per Form 990$5,063,995
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$17,822
Fundraising Gross Income$15,000
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
Operating Lease Liability$44,294
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
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 form 990 is prepared by an outside accountant and reviewed by the executive director. It is provided to the finance committee and treasurer. The Board give final review and approval.”

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

“Each year Board members are reminded that they have signed an acknowledgement statements declaring they have received the conflict of interest policy, and they agree to comply with all of its provisions. Staff has the same requirement when onboarded.”

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

“The process for determining compensation for the executive director includes an annual review, a compensation comparability study and approval by the board of directors.”

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

“Key employees of the organization are reviewed annually and compensated based on comparability study and approval of the executive director.”

Form 990, Part VI, Section C, Line 19

“The 990 is mailed or emailed to anyone who requests a copy. The 990 is also published on guidestar. The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request, either by mail or email.”

Filing and Contact Details

Filer

Filer Name
Nature Collective
EIN
33-0358660
Phone
7604363944
Address
777 SOUTH HIGHWAY 101 112, SOLANA BEACH, CA 92075

Signing Officer

Name
Jason Schingler
Title
Treasurer
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Schingler
Formed
1988
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
28
Volunteers
1,228

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108
Preparer
Latonya M Knox
Phone
6192947200
Supplemental Narrative

Financial Statement Notes

Part II, Line 5: Summarized Policy

“The organization has a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of its conservation easements.”

Part II, Line 9: Organization Reporting of conservation easements.

“Nature collective uses the "zero valuation" approach to booking conservation easements. The organization has not booked any expenses for the conservation easements because it has not purchased any. All the easements have been given to the organization by governmental agencies. The land trust alliance (lta) describes the reasoning behind using a zero valuation approach as, because the conservation easement does not have any market value it is not considered to be support.”

Part V, Line 4: Intended uses of the endowment fund.

“The intended use of the endowment funds are to suppor the san elijo tidal circulation program and other conservation programs.”

Part X : FIN48 Footnote

“Nature collective follows the provisions of uncertain tax positions as addressed in fasb accounting standards codification. Nature collective recognizes accrued interest and penalties associated with uncertain tax positions as part of the income tax provision, when applicable. There are no amounts accrued in the financial statements related to uncertain tax positions for the year ended december 31, 2022.”

Raw XML AppendixShowing 400 of 631 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/ActivityOrMissionDesc0NATURE COLLECTIVE'S MISSION IS TO DRIVE A PASSION FOR NATURE FOR ALL.
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IRS990/AllOtherContributionsAmt0683255
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IRS990/MissionDesc0NATURE COLLECTIVE'S MISSION IS TO DRIVE A PASSION FOR NATURE FOR ALL. WE THINK INCLUSIVELY AND DIVERSELY WHEN SERVING THOSE DEVOID OF NATURE THOSE WHO REMEMBER NATURE AND WANT TO CONNECT BACK TO IT AND THOSE WHO HAVE AN AFFINITY WITH NATURE. WE BELIEVE IF EVERYONE HAS A PASSION TO CONNECT WITH AND EXPERIENCE NATURE THEY WILL WANT TO PROTECT IT.
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IRS990/ProgSrvcAccomActy2Grp/Desc0HABITAT CONSERVATION:THE SAN ELIJO LAGOON RESTORATION PROJECT IS ONE OF THE LARGEST WETLAND RESTORATIONS IN CALIFORNIA. OUR PROJECT INCLUDES NEW MUDFLATS AND TIDAL DREDGING IN THE SAN ELIJO LAGOON ECOLOGICAL RESERVE IN ENCINITAS, CA. MUDFLATS ARE A KEY HABITAT FOR MANY ANIMALS ESPECIALLY WATERFOWL. WITHOUT RESTORATION, WE WOULD HAVE LOST THESE VITAL HABITATS NOW RESTORED AND ENHANCED FOR SEA LEVEL RISE.KEEPING LAGOON LANDS AND WATERS HEALTHY MEANS INCREASING TIDAL CIRCULATION, A NATURAL PROCESS THAT MODERN INFRASTRUCTURE HAD NEARLY HALTED. BUT WIDER BRIDGE SPANS, AND ENHANCED TIDAL CHANNELS, ARE NOW DELIVERING TIDAL FLOW FARTHER AND DEEPER INTO SAN ELIJO LAGOON. WHEN RESTORATION WITHIN THE PROJECT AREA IS COMPLETE, WE WILL CONTINUE TO MONITOR THROUGH THE NEXT 50 YEARS ENSURING THAT WHAT WE DESIGNED ISWORKING AS SEA LEVELS RISE AND OUR CLIMATE CHANGES.WITHOUT THRIVING PLANT SPECIES INDIGENOUS TO THIS AREA, OUR LANDS AND THEIR ECOSYSTEM AREN'T TRULY HEALTHY. THAT'S WHY WE WORK TO CONTROL INVASIVE PLANTS IN THE SAN ELIJO LAGOON ECOLOGICAL RESERVE, THROUGHOUT THE CARLSBAD HYDROLOGIC UNIT, AND BEYOND. THE MORE PLANTS INDIGENOUS TO THIS AREA FLOURISH, THE MORE THAT ENDANGERED ANIMALS IN CALIFORNIA GET TO RESIDE IN THEIR LIFE-GIVING HABITATS.OUR SCIENTISTS MONITOR INDICATORS OF ECOSYSTEM HEALTH AND FUNCTION IN SAN ELIJO LAGOON ECOLOGICAL RESERVE, AND IN LANDS AND WATERS BEYOND. MONITORING ACTIVITIES INCLUDE SURVEYS OF THE CONDITIONS OF MULTIPLE PLANT COMMUNITIES, WILDLIFE POPULATIONS, WATER QUALITY, AND HYDROLOGIC CHANGES. DATA ARE SHARED WITH REGIONAL AND STATE AGENCIES FOR WATERSHED MONITORING.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SCIENCE EDUCATION & OUTREACH:AT NATURE COLLECTIVE, CHILDREN CAN GAIN SCIENCE SKILLS AND CONNECT WITH NATURE FROM FIELDWORK TO PREPARATORY AND POST-TRIP LESSONS. SCIENCE BECOMES RELEVANT AND MORE INTERESTING TO STUDENTS AS THEY DISCUSS ECOLOGY AND EXPLORE THE LAND. OUR PROGRAMS FOCUS ON OBSERVATION SKILLS, A CRUCIAL COMPONENT TO ANY SCIENCE-FOCUSED EDUCATION AND CAREER. AS THE STUDENTS EXPERIENCE OUR LOCAL LANDS, OUR EDUCATORS ENCOURAGE THEM TO ASK QUESTIONS, LISTEN TO ONE ANOTHER, POSE EVIDENCE-SUPPORTED ARGUMENTS, DISAGREE RESPECTFULLY, AND UTILIZE THE SCIENTIFIC LANGUAGE OF UNCERTAINTY.OUR K-12 EDUCATION PROGRAM CONNECTS, EDUCATES, AND ENGAGES THE COMMUNITY TO ACT TO ENSURE THE HEALTH AND WELLBEING OF THE ESCONDIDO WATERSHED. OUR PARTNER SCHOOL DISTRICTS INCLUDE ESCONDIDO, VISTA, AND DEL MAR. WE SUPPORT THE SCHOOL DISTRICTS BY OFFERING NEXT GENERATION SCIENCE STANDARDS, ALIGNED SCIENCE EDUCATION CURRICULUM-BASED FIELD TRIPS AND VIRTUAL EXPERIENCES. OUR GOALS ARE TO INCREASE THE NUMBER OF STUDENTS WHO PARTICIPATE IN OUTDOOR NATURE EXPERIENCES IN ESCONDIDO; TO CONNECT STUDENTS TO NATURE THROUGH WATERSHED LITERACY AND RELEVANCY LESSONS AND PROGRAMS; AND TO INSTILL A LIFE-LONG CONSERVATION ETHIC AMONG STUDENTS AND THEIR FAMILIES IN PARTNERING ESCONDIDO SCHOOLS. FROM VIRTUAL ENGAGEMENT, TO IN-PERSON TOURS AND EVENTS, WE OFFER AN ARRAY OF ACTIVITIES TO ENJOY WITH A COMMUNITY AS WELL AS 8 MILES OF TRAILS WHERE ONE CAN GO SOLO AND ENJOY THE PEACE. VOLUNTEER AMBASSADORS WELCOME VISITORS OF ALL AGES WHEN THEY EXPERIENCE ANNIE'S CANYON TRAIL + SWAMI'S BEACH + SEASIDE STATE BEACH AND PROVIDE INFORMATION THAT HIGHLIGHTS UNIQUE FLORA AND FAUNA PLUS GUIDANCE ON HOW TO ENJOY OUR NATURAL WORLD IN A SUSTAINABLE WAY. HABITAT RESTORATION VOLUNTEERS HELP TO REMOVE INVASIVE SPECIES, WATER MANY GROWING PLANTS, MONITOR FLORA AND FAUNA, AND ASSIST IN OUR PLANT NURSERY. THEY ARE REHABILITATING HABITATS AND MAKING A LASTING DIFFERENCE! LOCATIONS VARY ACROSS SAN ELIJO LAGOON, AND BEYOND. YOU ALSO GET A BEHIND-THE-SCENES LOOK AT HOW NATURE THRIVES WHEN WE DEDICATE COLLECTIVE EXPERTISE TO MAKE THE OUTDOORS HEALTHY. THE SAGE INTERNSHIP HELPS YOUNG LEADERS BUILD THEIR RESUME WITH AN ECOLOGY-FOCUSED INTERNSHIP! AT NATURE COLLECTIVE, YOUTH OF TODAY CAN DEVELOP EXPERTISE IN CONSERVATION FIELDS THAT TRULY MAKE A DIFFERENCE, TODAY AND INTO THE FUTURE. THEY DIVE INTO THE SPACE WHERE SAN DIEGO NATURE IS AT A CRITICAL JUNCTURE, RIGHT WHERE THE OCEAN MEETS OUR RECEDING COASTLINE.
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