Civic Intelligence

The Escondido Creek Conservancy

990 • Fiscal year 2022 • EIN 33-0497525

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

PO Box 460791Escondido, CA 92046

(760) 471-9354

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

8th percentile

0.02x

Higher debt load relative to revenue than 8% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Net Margin

97th percentile

80%

Higher net margin than 97% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

10th percentile

$128,962

Higher top officer pay than 10% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Asset Growth

72nd percentile

8.5%

Faster asset growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Revenue Growth

72nd percentile

18%

Faster revenue growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Assets

Up

$59,783,707

Up $4,672,546 (+8.5%) from 2021

Net Assets

Up

$59,607,875

Up $4,588,023 (+8.3%) from 2021

Liabilities

Up

$175,832

Up $84,523 (+93%) from 2021

Revenue

Up

$7,156,284

Up $1,067,279 (+18%) from 2021

Expenses

Down

$1,396,952

Down $133,784 (-8.7%) from 2021

Net Income

Up

$5,759,332

Up $1,201,063 (+26%) from 2021

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2012: $20,225,458Liabilities 2012: $0Net Assets 2012: $20,225,4582012Assets 2013: $20,674,163Liabilities 2013: $712Net Assets 2013: $20,673,4512013Assets 2015: $6,082,308Liabilities 2015: $1,910Net Assets 2015: $6,080,3982015Assets 2016: $6,188,594Liabilities 2016: $17,254Net Assets 2016: $6,171,3402016Assets 2017: $6,588,379Liabilities 2017: $15,540Net Assets 2017: $6,572,8392017Assets 2018: $6,855,135Liabilities 2018: $22,587Net Assets 2018: $6,832,5482018Assets 2019: $48,980,962Liabilities 2019: $62,016Net Assets 2019: $48,918,9462019Assets 2020: $50,136,899Liabilities 2020: $167,821Net Assets 2020: $49,969,0782020Assets 2021: $55,111,161Liabilities 2021: $91,309Net Assets 2021: $55,019,8522021Assets 2022: $59,783,707Liabilities 2022: $175,832Net Assets 2022: $59,607,8752022Assets 2024: $63,536,243Liabilities 2024: $75,431Net Assets 2024: $63,460,8122024

Highlighted filing

2022

Assets$59,783,707
Liabilities$175,832
Net Assets$59,607,875

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: $257,0382012Revenue 2013: $233,255Expenses 2013: $209,170Net Income 2013: $24,0852013Revenue 2015: $4,116,891Expenses 2015: $433,221Net Income 2015: $3,683,6702015Revenue 2016: $444,812Expenses 2016: $467,466Net Income 2016: -$22,6542016Revenue 2017: $501,313Expenses 2017: $504,420Net Income 2017: -$3,1072017Revenue 2018: $1,317,502Expenses 2018: $777,258Net Income 2018: $540,2442018Revenue 2019: $5,199,427Expenses 2019: $1,364,876Net Income 2019: $3,834,5512019Revenue 2020: $1,646,804Expenses 2020: $1,205,102Net Income 2020: $441,7022020Revenue 2021: $6,089,005Expenses 2021: $1,530,736Net Income 2021: $4,558,2692021Revenue 2022: $7,156,284Expenses 2022: $1,396,952Net Income 2022: $5,759,3322022Revenue 2024: $1,541,729Expenses 2024: $1,378,724Net Income 2024: $163,0052024

Highlighted filing

2022

Revenue$7,156,284
Expenses$1,396,952
Net Income$5,759,332
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$7,156,284
Mission and Program Overview

Mission

The Organization is dedicated to the preservation,restoration and protection of the natural open space within the Escondido Creek Watershed. The ECC supports educational programs and compatible outdoor recreation within the watershed for the benefit of all residents of the area. The ECC has formed alliances with landowners, government agencies, education and community groups to increase awareness of the invaluable resources intrinsic to the Escondido Creek Watershed.

The mission of the escondido creek conservancy is to preserve and restore the escondido creek watershed. Vision: through the conservancy's leadership, the escondido creek watershed will become a model of vibrant urban communities and viable natural ecosystems thriving together.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$47,123,320$53,295,963▲ $6,172,643
Investments in Publicly Traded Securities$4,611,388$3,435,240▼ $1,176,148
Cash and Non-Interest-Bearing Accounts$427,038$408,336▼ $18,702
Accounts Receivable$50,254$18,993▼ $31,261
Prepaid Expenses and Deferred Charges$4,259$2,230▼ $2,029
Total Assets$55,111,161$59,783,707▲ $4,672,546
Other Assets Total$2,894,902$2,622,945▼ $271,957
Liabilities
Accounts Payable and Accrued Expenses$47,463$106,986▲ $59,523
Deferred Revenue$43,846$68,846▲ $25,000
Total Liabilities$91,309$175,832▲ $84,523
Net Assets / Fund Balance
Net Assets With Donor Restrictions$44,878,459$44,878,459→ $0
Net Assets Without Donor Restrictions$10,141,393$14,729,416▲ $4,588,023
Total Net Assets Fund Balance$55,019,852$59,607,875▲ $4,588,023
Total Liabilities and Net Assets / Fund Balance$55,111,161$59,783,707▲ $4,672,546

Asset Categories

AssetBook ValueDepreciationBasis
Land$52,808,541-$52,808,541
Leasehold Improvements$454,331$53,974$508,305
Equipment$15,884$41,175$57,059
Other Land Buildings$17,207$14,465$31,672
Buildings$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,330,383$0▲ $102,966$50,228$1,377,237
2021$1,181,510$0▲ $201,723$52,850$1,330,383
2020$1,108,468$0▲ $125,966$52,924$1,181,510
2019$999,442$0▲ $155,124$46,098$1,108,468
2018$0$0→ $0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ann Van LeerExecutive DirectorFT$119,932$9,030$128,962

Board Members and Trustees

NameTitle
Leonard WittwerPresident
Richard MurphyVice President
Christina SimokatBoard Member
Kevin BarnardBoard Member
Krystle MillerBoard Member
Lisa RuderBoard Member
Ron ForsterBoard Member
Steve BarkerBoard Member
Olga DiazBoard Member (through 8/18/22)
Jeff SwenertonBoard Member (through Jan 2022)
Betsy KeithleySecretary
Vicky TaylorTreasurer (through 1/14/22)
Revenue and Support

Revenue Composition

Contributions and Grants
$6,957,355
Program Service Revenue
$3,910
Investment Income
$193,445
Other Revenue
$1,574
All Other Contributions
$1,026,589
Change in Net Assets
$5,759,332

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
Clothing and Household Goods-$20,600Fair Market Value (FMV)
Other Non Cash Contri Table3$166Fair Market Value (FMV)
Total Noncash Contributions3$20,766-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$768,864
Other Expenses$628,088
Total Fundraising Expense$133,796
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$342,700$144,175$57,075$543,950
Fees for Services Other$199,402$9,103$20,341$228,846
Current Officers, Directors, Trustees, and Key Employees$74,454$32,400$13,078$119,932
Fees for Services Accounting$39,544$26,935$9,770$76,249
Other Employee Benefits$29,377$20,845$3,182$53,404
Payroll Taxes$32,735$13,045$5,798$51,578
Occupancy$47,121$3,214$146$50,481
Depreciation Depletion$49,995$0$0$49,995
Fees for Services Legal$34,490$0$0$34,490
Insurance$23,470$2,205$1,165$26,840
Fees for Services Lobbying$22,605$195$0$22,800
Office Expenses$5,125$1,881$9,867$16,873
Travel$12,973$714$778$14,465
Information Technology$200$1,100$8,959$10,259
Other Expenses$3,446$2,440$795$6,681
Conferences and Meetings$844$316$210$1,370
Advertising$0$168$0$168
Total Functional Expenses$1,003,618$259,538$133,796$1,396,952
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the board of directors prior to filing.

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

Compliance with the conflict of interest policy is monitored annually. If a transaction arises where there is a conflict of interest, the person with such conflict is not allowed to vote on the transaction.

Form 990, Part VI, Section C, Line 19

Financial and governing documents are available to the public upon reasonable request.

Filing and Contact Details

Filer

Filer Name
Escondido Creek Conservancy
EIN
33-0497525
Phone
7604719354
Address
PO BOX 460791, ESCONDIDO, CA 92046

Signing Officer

Name
Richard Murphy
Title
President
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Murphy
Formed
1991
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
23
Volunteers
100

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees and services

Financial Statement Notes

Schedule D, Part II, Line 5

The conservancy monitors activities on the land and enforces restrictions contained in both donated and purchased conservation easements.

Schedule D, Part II, Line 9

Easements are recorded as revenue when they are received and an expense is recorded for an equal amount whether the easement is held by the conservancy or transferred to an eligible entity. Grants received for the purchase of conservation easements are recorded as revenue and as a conservation easement expense when the easement is purchased. The value of the easements is not reflected in the statements of financial position because the easements have no economic value to the conservancy.

Schedule D, Part V, Line 4

The conservancy's endowment funds consist of eight individual funds that were established by the conservancy for habitat management. Net assets associated with endowment funds are classified and reported based on the existence of donor-imposed restrictions. The endowment funds are held and managed by the san diego foundation and the rancho santa fe foundation.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER (THROUGH 1/14/22)
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IRS990/FormationYr01991
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IRS990/GrantAmt00
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IRS990/InformationTechnologyGrp/ProgramServicesAmt0200
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IRS990/InsuranceGrp/FundraisingAmt01165
IRS990/InsuranceGrp/ManagementAndGeneralAmt02205
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IRS990/MissionDesc0THE MISSION OF THE ESCONDIDO CREEK CONSERVANCY IS TO PRESERVE AND RESTORE THE ESCONDIDO CREEK WATERSHED. VISION: THROUGH THE CONSERVANCY'S LEADERSHIP, THE ESCONDIDO CREEK WATERSHED WILL BECOME A MODEL OF VIBRANT URBAN COMMUNITIES AND VIABLE NATURAL ECOSYSTEMS THRIVING TOGETHER.
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IRS990/OccupancyGrp/FundraisingAmt0146
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IRS990/OfficeExpensesGrp/FundraisingAmt09867
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01881
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IRS990/OfficerMailingAddressInd00
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt053404
IRS990/OtherExpensesGrp/Desc0TAXES AND ASSESSMENTS
IRS990/OtherExpensesGrp/Desc1OTHER PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/FundraisingAmt12632
IRS990/OtherExpensesGrp/FundraisingAmt2795
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1766
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IRS990/OtherExpensesGrp/TotalAmt135069
IRS990/OtherExpensesGrp/TotalAmt26681
IRS990/OtherRevenueTotalAmt01574
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt057075
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0144175
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0342700
IRS990/OtherSalariesAndWagesGrp/TotalAmt0543950
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt05798
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013045
IRS990/PayrollTaxesGrp/ProgramServicesAmt032735
IRS990/PayrollTaxesGrp/TotalAmt051578
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04259
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02230
IRS990/PrincipalOfficerNm0RICHARD MURPHY
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03910
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0OUR OUTDOOR EDUCATION PROGRAMS SERVE SCHOOL CHILDREN AND ADULTS IN NORTH SAN DIEGO COUNTY. WE EDUCATE PEOPLE OF ALL AGES ABOUT WHY WILDLANDS AND WILDLIFE ARE IMPORTANT. THESE PROGRAMS ARE SPONSORED BY GRANTS FROM INDIVIDUALS, OR ARE PAID PROGRAMMING PROVIDED BY SCHOOLS. THE PURPOSE OF THESE PROGRAMS INCLUDES ENGAGING YOUTH WITH A RANGE OF OUTDOOR EDUCATIONAL AND ENVIRONMENTAL ACTIVITIES TO IMPROVE THEIR CONNECTION TO NATURE AND SHAPE FUTURE LAND STEWARDS. EXPENSES INCLUDE THE SALARIES OF OUR EDUCATION TEAM AS WELL AS GENERAL EXPENSES OF THE CONSERVANCY'S OPERATIONS. THE CONSERVANCY'S EDUCATION PROGRAMS HELP FULFILL THE CONSERVANCY'S VISION FOR THE WATERSHED TO BECOME A MODEL OF VIBRANT URBAN COMMUNITIES AND VIABLE NATURAL ECOSYSTEMS THRIVING TOGETHER.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0251968
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03910
IRS990/ProgSrvcAccomActy3Grp/Desc0ESCONDIDO CREEK WATERSHED INVASIVE PLANT CONTROL, RESTORATION, AND FIRE PREVENTION PROGRAM: THE PROJECT, BY THE ESCONDIDO CREEK CONSERVANCY (CONSERVANCY), WILL ADDRESS INVASIVE, NON-NATIVE PLANT SPECIES ACROSS THE ESCONDIDO CREEK WATERSHED IN NORTH SAN DIEGO COUNTY. IT WILL PRIMARILY UTILIZE MECHANICAL AND CHEMICAL TREATMENT OF INVASIVE, NON-NATIVE PLANTS IN NATURE PRESERVES OWNED AND MANAGED BY THE GRANTEE, IN RIPARIAN AREAS, ALONG 8 MILES OF ESCONDIDO CREEK, FROM UPPER TO MID WATERSHED. IT WILL ALSO TREAT INVASIVE PLANTS ON NEIGHBORING, PRIVATELY-OWNED LANDS IN ORDER TO ACCOMPLISH WATERSHED-SCALE CONTROL OF CERTAIN PLANTS AND ENGAGE THE COMMUNITY IN CONSERVATION. RETREATMENTS AND MONITORING OF PROGRESS WILL ENSURE LONG-TERM MAINTENANCE OF GAINS. THE WORK WILL INCLUDE CUTTING WITH HAND TOOLS AND CHAINSAWS, PAINTING AND/OR TARGETED SPRAYING OF STUMPS WITH HERBICIDES, REPLANTING WITH NATIVE RIPARIAN VEGETATION IN A FEW SELECTED AREAS, AND WORKING WITH NEIGHBORS FOR TREATMENT AND MAINTENANCE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0142785
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0REIDY CREEK RESTORATION & BEAUTIFICATION PROJECT: THE PORTION OF REIDY CREEK, BEHIND THE ESCONDIDO POLICE DEPARTMENT, HAS BECOME AN AREA OF PUBLIC SAFETY CONCERN OVER THE LAST DECADE DUE TO UNAUTHORIZED ENCAMPMENTS AND RESULTANT TRASH AND WATER POLLUTION. IN RECENT YEARS, THE CITY OF ESCONDIDO HAS BEEN WORKING TO ADDRESS THESE ISSUES. LAST YEAR, THE CITY AND CALFIRE BEGAN A PROGRAM TO REDUCE NON-NATIVE PLANTS IN REIDY CREEK, WHICH HAS GREATLY IMPROVED THE AREA. THIS SEPTEMBER, THE CONSERVANCY IS BEGINNING A MULTI-YEAR PROGRAM TO REMOVE HUNDREDS OF NON-NATIVE TREES AND PLANTS THAT ARE CHOKING THE CREEK AND TAKING UP SPACE THAT MIGHT OTHERWISE BE USED BY NATIVE PLANTS AND WILDLIFE. THE CONSERVANCY WILL ALSO BE INVOLVING LOCAL HIGH SCHOOL STUDENTS IN THE RESTORATION AND PROVIDING OPPORTUNITIES FOR LOCAL RESIDENTS TO EXPLORE AND LEARN ABOUT THE CREEK. WE'RE EXCITED FOR THE UPCOMING CHANGES FOR THE SURROUNDING COMMUNITIES AND GRATEFUL TO THE CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE FOR FUNDING THE PROJECT. GENERAL PROGRAMS: INCLUDING EDUCATION AND OUTREACH ON WATERSHED ACTIVITIES.
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
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IRS990/PYTotalRevenueAmt06089005
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IRS990/ReconcilationRevenueExpnssAmt05759332
IRS990/RegularMonitoringEnfrcInd01
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
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