Civic Intelligence

San Elijo Lagoon Conservancy

990 • Fiscal year 2019 • EIN 33-0358660

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 03, 2020

777 So Highway 101 No 112Solana Beach, CA 92075

(760) 436-3944

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.14x

Higher debt load relative to assets than 43% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.31x

Higher debt load relative to revenue than 58% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

55th percentile

4.4%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$174,520

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

68th percentile

9.9%

Faster asset growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

42nd percentile

1.2%

Faster revenue growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$14,423,565

Up $1,295,681 (+9.9%) from 2018

Net Assets

Up

$12,350,553

Up $889,292 (+7.8%) from 2018

Liabilities

Up

$2,073,012

Up $406,389 (+24%) from 2018

Revenue

Up

$6,739,449

Up $78,223 (+1.2%) from 2018

Expenses

Down

$6,443,838

Down $99,703 (-1.5%) from 2018

Net Income

Up

$295,611

Up $177,926 (+151%) from 2018

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: $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

2019

Assets$14,423,565
Liabilities$2,073,012
Net Assets$12,350,553

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$6,739,449
Expenses$6,443,838
Net Income$295,611
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 3, 2020
Return Version
2019v5.1
Gross Receipts
$7,669,482
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$5,329,611$5,317,864▼ $11,747
Investments in Publicly Traded Securities$4,196,885$4,928,813▲ $731,928
Pledges and Grants Receivable$1,847,526$2,687,356▲ $839,830
Savings and Temporary Cash Investments$673,921$677,920▲ $3,999
Cash and Non-Interest-Bearing Accounts$914,065$668,459▼ $245,606
Investments Other Securities$134,304$120,726▼ $13,578
Prepaid Expenses and Deferred Charges$13,758$2,767▼ $10,991
Total Assets$13,127,884$14,423,565▲ $1,295,681
Other Assets Total$17,814$19,660▲ $1,846
Liabilities
Accounts Payable and Accrued Expenses$1,529,572$2,004,650▲ $475,078
Deferred Revenue$137,051$68,362▼ $68,689
Total Liabilities$1,666,623$2,073,012▲ $406,389
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,613,752$10,377,447▲ $763,695
Net Assets With Donor Restrictions$1,847,509$1,973,106▲ $125,597
Total Net Assets Fund Balance$11,461,261$12,350,553▲ $889,292
Total Liabilities and Net Assets / Fund Balance$13,127,884$14,423,565▲ $1,295,681

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,278,260--
Equipment$39,604$196,788-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,546,613$81,641▲ $231,146$77,331$1,762,270
2018$1,632,820-▼ $27,983$40,000$1,546,613
2017$1,669,462-▲ $149,843$167,493$1,632,820
2016$1,710,752-▲ $68,286$85,536$1,669,462
2015$1,805,590-▲ $25,222$90,279$1,710,752
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Doug GibsonExecutive DirectorFT$151,380$23,140$174,520

Board Members and Trustees

NameTitle
Doug GillinghamImmediate Past President
Nicolle Selby-thomasPresident
Matthew AdamsVice President
Anita HayworthBoard Member
Brenda HallBoard Member
Ingrid FloresBoard Member
Jason SchinglerBoard Member
John HelmerBoard Member
John OsborneBoard Member
Kevin JohnsonBoard Member
MEGAN O'TOOLE LYONSBoard Member
Michael LeaBoard Member
Nathalie HallBoard Member
Paul WorthingtonBoard Member
Susan HedrickSecretary
David KramerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Moffatt & NicholEnvironmental Engineering4225 E CONANT STREET 101, Long Beach, CA 90808$3,123,926
Lb Webb INCGrading ServicesPO BOX 461330, Escondido, CA 92046$221,082
Acs Environmental INCHabitat Restoration4011 AVENIDA DE LA PLATA 301, Oceanside, CA 92056$213,193
Tb Pennick & Sons INCConcrete Subcontractor15435 INNOVATION DRIVE 200, San Diego, CA 92128$133,125
Revenue and Support

Revenue Composition

Contributions and Grants
$6,646,162
Program Service Revenue
$0
Investment Income
$168,681
Other Revenue
$-75,394
All Other Contributions
$1,496,970
Change in Net Assets
$295,611

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table51$22,780Fair Market Value
Other Non Cash Contri Table29$10,135Fair Market Value
Works of Art7$1,615Estimated Fair Market Value (FMV)
Other Non Cash Contri Table15$1,140Fair Market Value
Total Noncash Contributions102$35,670-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,697,263
Revenue Not Reported on Financial Statements
$42,186
Revenue Not Reported on Form 990
$684,511
Total Revenue per Audited Statements
$7,381,774
Total Revenue per Form 990
$6,739,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,310,768
Salaries, Compensation, and Employee Benefits$1,133,070
Total Fundraising Expense$209,337
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$4,754,584$15,959$31,160$4,801,703
Other Salaries and Wages$518,284$122,411$119,668$760,363
Current Officers, Directors, Trustees, and Key Employees$135,803$37,965$752$174,520
Occupancy$8,442$130,813$429$139,684
Payroll Taxes$87,774$18,991$17,671$124,436
Other Employee Benefits$48,086$6,653$9,197$63,936
Fees for Service Investment Mgmnt Fees-$42,186-$42,186
Advertising$11,643$117$28,943$40,703
Other Expenses$17,263$10,624$7,820$35,707
Insurance-$21,262-$21,262
Fees for Services Accounting$1,500$12,000-$13,500
Depreciation Depletion-$11,747-$11,747
Pension Plan Contributions$6,776$1,611$1,428$9,815
Travel$7,451$472-$7,923
Fees for Services Legal$117$3,082$3,027$6,226
All Other Expenses$29,715$9,312$-34,679$4,348
Total Functional Expenses$5,783,347$451,154$209,337$6,443,838

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,492,482
Total Expenses per Form 990$6,443,838
Expenses per Audited Statements$6,401,652
Expenses Not Reported on Form 990$90,830
Expenses Not Reported on Financial Statements$42,186
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$90,830
Fundraising Gross Income$15,436
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Birds of a Feather$322,110$15,436$15,234$202
Total Events$322,110$15,436$90,831$-75,395
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 form 990 is provided to the finance committee and treasurer, prepared by an outside accountant and reviewed by the executive director. The board gives final review and approval.

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

Directors and staff are required to sign annual acknowledgement statements declaring they have received the conflict of interest policy, they have read and understand the policy, and they agree to comply with all of its provisions.

Form 990, Part VI, Section B, Line 15

The process for determining compensation for the executive director includes an annual review, a compensation comparability study (pay is compared to similar professionals), and approval by the board of directors.

Form 990, Part VI, Section C, Line 19

The 990 is published on the organization's website and is available to anyone who requests a copy. The 990 is also published on guidestar, an online platform that distributes nonprofit information and transparency. The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Nature Collective
EIN
33-0358660
Phone
7604363944
Address
777 SO HIGHWAY 101 NO 112, SOLANA BEACH, CA 92075

Signing Officer

Name
David Kramer
Title
Treasurer
Phone
7604363944
Signed
2020-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Kramer
Formed
1988
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
34
Volunteers
500

Preparer

Firm
Maffia Consulting
Address
3481 CORTE SONRISA, CARLSBAD, CA 92009
Preparer
Erin S Maffia CPA Pfs
Phone
8589456964
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

401(k) admin fees: program service expenses 1,322. Management and general expenses 320. Fundraising expenses 247. Total expenses 1,889. Contract services: program service expenses 4,747,253. Management and general expenses 14,187. Fundraising expenses 29,791. Total expenses 4,791,231. Payroll service fees: program service expenses 6,009. Management and general expenses 1,452. Fundraising expenses 1,122. Total expenses 8,583.

FORM 990, PART XI, LINE 9:

Change in value of beneficial interests in assets 76,648.

Financial Statement Notes

PART II, LINE 5:

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

PART II, LINE 9:

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 X, LINE 2:

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, 2018.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of beneficial interests in assets 76,648. Special event expenses netted with related revenue 90,830.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special event expenses netted with related revenue 90,830.

Raw XML AppendixShowing 400 of 679 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm0NICOLLE SELBY-THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm1MATTHEW ADAMS
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID KRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm3DOUG GILLINGHAM
IRS990/Form990PartVIISectionAGrp/PersonNm4SUSAN HEDRICK
IRS990/Form990PartVIISectionAGrp/PersonNm5ANITA HAYWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm6JASON SCHINGLER
IRS990/Form990PartVIISectionAGrp/PersonNm7MICHAEL LEA
IRS990/Form990PartVIISectionAGrp/PersonNm8JOHN HELMER
IRS990/Form990PartVIISectionAGrp/PersonNm9PAUL WORTHINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm10NATHALIE HALL
IRS990/Form990PartVIISectionAGrp/PersonNm11MEGAN O'TOOLE LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm12KEVIN JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm13INGRID FLORES
IRS990/Form990PartVIISectionAGrp/PersonNm14BRENDA HALL
IRS990/Form990PartVIISectionAGrp/PersonNm15JOHN OSBORNE
IRS990/Form990PartVIISectionAGrp/PersonNm16DOUG GIBSON
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IRS990/MissionDesc0NATURE 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.
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IRS990/OtherExpensesGrp/FundraisingAmt014183
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONSERVATION EDUCATION:THE MISSION OF THE EDUCATION PROGRAM IS TO CONNECT, EDUCATE, AND ENGAGE THE COMMUNITY TO ACT TO ENSURE THE HEALTH AND WELLBEING OF THEIR WATERSHED. K-12 STUDENTS AND THE GENERAL PUBLIC CAN EXPLORE THE WETLAND THROUGH NATURALIST-LED TOURS, EVENTS AND FAMILY PROGRAMS. CURRICULUM-BASED CONSERVATION EDUCATION PROGRAMS, CALLED OUR LIVING WATERSHED, MEET CALIFORNIA ACADEMIC CONTENT STANDARDS AND NEXT GENERATION SCIENCE STANDARDS. A PRIMARY COMPONENT IN OUR LIVING WATERSHED ARE FAMILY FIELD TRIPS CALLED GET OUT IN NATURE (GOIN'). GOIN' CONNECTS 3RD TO 5TH GRADERS IN TITLE ONE SCHOOLS IN ESCONDIDO WITH THEIR LAGOON AND WATERSHED. WE INSPIRE UPSTREAM ESCONDIDO WATERSHED COMMUNITIES TO ENJOY PARKS AND OPEN SPACES, AND TAKE ACTIONS TO ENSURE THAT THESE PLACES ARE PROTECTED IN PERPETUITY. 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. WE MENTOR HIGH SCHOOL STUDENTS WHO VOLUNTEER IN FAMILY PROGRAMS; DEMONSTRATING LEADERSHIP AND CONNECTIONS WITH YOUNGER CHILDREN. TEACHER EVALUATIONS AND A TEACHER COMMITTEE MEET REGULARLY TO EVALUATE THE PROGRAM. EVALUATIONS WILL CONTINUE TO GUIDE PLANNING IN CONSERVATION EDUCATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LAND TRUST:A KEY PRIORITY IS TO PROTECT LANDS IN THE ESCONDIDO WATERSHED, AND IN LANDS BEYOND, BY MANAGING HABITATS AND THE IMPORTANT SERVICES THAT NATURE PROVIDES. THE GREATEST THREAT TO THE DIVERSITY OF LIFE IS LOSS OF HABITAT. AS A LAND TRUST WE ACQUIRE AND PROTECT LANDS IN THE WATERSHED, INCLUDING THE LATEST ADDITION OF 77 ACRES THAT IS CONSERVING RARE COASTAL SAGE SCRUB AND SOUTHERN COASTAL BLUFF SCRUB HABITATS. IN THESE ACRES, SPECIAL STATUS PLANTS SURVEYED INCLUDE: DEL MAR MANZANITA (FEDERALLY ENDANGERED), SEA DAHLIA AND NUTTALL'S SCRUB OAK. AT LEAST TWO SPECIAL STATUS SPECIES OF CONCERN CALL THIS PLACE HOMETHE SAN DIEGO POCKET MOUSE AND THE CALIFORNIA GNATCATCHER. NATURE COLLECTIVE OWNS 143 ACRES THROUGH FEE-TITLE OWNERSHIP, AND HOLDS MORE THAN 70 ACRES OF CONSERVATION EASEMENTS ON PRIVATE AND PUBLIC PROPERTY LANDOWNERS WHO WANT TO MAKE SURE THEIR LAND IS PROTECTED FOR GENERATIONS CAN CONTACT NATURE COLLECTIVE ABOUT WAYS WE CAN HELP CONNECT CONSERVATION GOALS. THE NOW-SECURED HARBAUGH SEASIDE TRAILS WILL NEVER BE DEVELOPED. RESTORATION OF THIS COASTAL OVERLOOK WILL ENHANCE NATIVE HABITAT, PUBLIC TRAILS AND SCENIC VIEWS. THIS WORK WILL BE OVERSEEN BY OUR AWARD-WINNING HABITAT MANAGEMENT TEAM AND WILL INVITE THE ACTIVE PARTICIPATION OF COMMUNITY VOLUNTEERS. AS A NONPROFIT LAND TRUST, NATURE COLLECTIVE COLLABORATES IN RESERVE MANAGEMENT WITH COUNTY OF SAN DIEGO DEPARTMENT OF PARKS AND RECREATION, AND CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06555372

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