Civic Intelligence

Water Conservation Garden Authority

EIN 33-0639414 • 501(c)3 • El Cajon, CA

Profile

Supporting the water conservation garden in promoting water conservation in the southern california landscape through excellent programs and exhibits that educate and inspire the public.

12122 Cuyamaca College Dr WestEl Cajon, CA 92019

n/A

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.04x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-2.8%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

35th percentile

-2.1%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

45%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$914,351

Down $65,100 (-6.6%) from 2021

Liabilities

Up

$11,450

Up $1,800 (+19%) from 2021

Net Assets

Down

$902,901

Down $66,900 (-6.9%) from 2021

Operations
Liabilities / Revenue60th percentileNet Margin34th percentile

Revenue

Down

$372,440

Down $41,380 (-10.0%) from 2021

Expenses

Down

$439,340

Down $49,334 (-10%) from 2021

Net Income

Up

-$66,900

Up $7,954 (+11%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,655,591Liabilities 2012: $0Net Assets 2012: $1,655,5912012Assets 2013: $1,555,790Liabilities 2013: $3,750Net Assets 2013: $1,552,0402013Assets 2014: $1,467,333Liabilities 2014: $0Net Assets 2014: $1,467,3332014Assets 2015: $1,386,314Liabilities 2015: $0Net Assets 2015: $1,386,3142015Assets 2016: $1,316,319Liabilities 2016: $0Net Assets 2016: $1,316,3192016Assets 2017: $1,250,047Liabilities 2017: $0Net Assets 2017: $1,250,0472017Assets 2018: $1,230,627Liabilities 2018: $34,000Net Assets 2018: $1,196,6272018Assets 2019: $1,110,708Liabilities 2019: $0Net Assets 2019: $1,110,7082019Assets 2020: $1,044,655Liabilities 2020: $0Net Assets 2020: $1,044,6552020Assets 2021: $979,451Liabilities 2021: $9,650Net Assets 2021: $969,8012021Assets 2022: $914,351Liabilities 2022: $11,450Net Assets 2022: $902,9012022

Highlighted filing

2022

Assets$914,351
Liabilities$11,450
Net Assets$902,901
Open 2022 Filing

Operations Trend

Revenue Growth80th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $160,3982012Expenses 2013: $238,5512013Revenue 2014: $520,000Expenses 2014: $604,707Net Income 2014: -$84,7072014Revenue 2015: $500,000Expenses 2015: $581,019Net Income 2015: -$81,0192015Revenue 2016: $500,000Expenses 2016: $569,995Net Income 2016: -$69,9952016Revenue 2017: $490,780Expenses 2017: $557,052Net Income 2017: -$66,2722017Revenue 2018: $540,783Expenses 2018: $594,203Net Income 2018: -$53,4202018Revenue 2019: $303,920Expenses 2019: $389,839Net Income 2019: -$85,9192019Revenue 2020: $459,800Expenses 2020: $525,853Net Income 2020: -$66,0532020Revenue 2021: $413,820Expenses 2021: $488,674Net Income 2021: -$74,8542021Revenue 2022: $372,440Expenses 2022: $439,340Net Income 2022: -$66,9002022

Highlighted filing

2022

Revenue$372,440
Expenses$439,340
Net Income-$66,900
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$914,351
Liabilities
$11,450
Net assets
$902,901
Revenue
$372,440
Expenses
$439,340
Net income
-$66,900
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.01$0.90$0.37$0.44$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.01$0.97$0.41$0.49$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$0.46$0.53$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$0.30$0.39$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.03$1.20$0.54$0.59$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.49$0.56$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.50$0.57$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.50$0.58$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.52$0.60$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.00$1.55$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.00$1.66$0.16
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.0
Gross Receipts
$413,820
Mission and Program Overview

Mission

Supporting the water conservation garden in promoting water conservation in the southern california landscape through excellent programs and exhibits that educate and inspire the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,043,197$977,997▼ $65,200
Cash and Non-Interest-Bearing Accounts$1,458$1,454▼ $4
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,044,655$979,451▼ $65,204
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$9,650-
Total Liabilities$0$9,650▲ $9,650
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,044,655$969,801▼ $74,854
Total Net Assets Fund Balance$1,044,655$969,801▼ $74,854
Total Liabilities and Net Assets / Fund Balance$1,044,655$979,451▼ $65,204

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$791,840$1,358,262$2,150,102
Other Land Buildings$186,157$1,608,710$1,794,867
Leasehold Improvements-$428,219$428,219
Equipment-$125,082$125,082
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Deana VerbekePresident
Brian HojnackiDirector
Gary ArantDirector
Mark RobakDirector
Steve CastanedaDirector
Dr Lynn NeaultSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Friends Of The Water Cons GardenManagement12122 CUYAMACA DR W, El Cajon, CA 92019$413,820
Revenue and Support

Revenue Composition

Contributions and Grants
$413,820
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-74,854

Audited Revenue Reconciliation

Revenue per Audited Statements
$413,820
Total Revenue per Audited Statements
$413,820
Total Revenue per Form 990
$413,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$488,674
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
Fees for Services Management$413,820--$413,820
Depreciation Depletion$65,200--$65,200
Fees for Services Accounting-$9,650-$9,650
Other Expenses-$4-$4
Total Functional Expenses$479,020$9,654$0$488,674

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$488,674
Total Expenses per Audited Statements$488,674
Total Expenses per Form 990$488,674
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
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-
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
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, Line 11B: Form 990 Review Process

“An independent auditor completed the form with assistance from garden staff. The entire board of directors was sent the form to review prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“All board members of the joint powers authority must disclose their conflicts of interest on an annual basis on the form 700, statement of economic interests, which is filed with the county of san diego. The authoritys attorneys review annual compliance of the organization.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon submission of a public records request form to the authority.”

Filing and Contact Details

Filer

Filer Name
Water Conservation Garden Authority
EIN
33-0639414
Phone
6196600614
Address
12122 CUYAMACA COLLEGE DR WEST, EL CAJON, CA 92019

Signing Officer

Name
Deana Verbeke
Title
President
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
6

Preparer

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

Financial Statement Notes

Part X : FIN48 Footnote

“The Authority, a Joint Powers Agency, is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Government Code Section 6500. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification 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 Authority has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure.”

Raw XML Appendix387 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/AdvertisingGrp/TotalAmt00
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092019
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IRS990/CashNonInterestBearingGrp/EOYAmt01454
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IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0413820
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092019
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0FRIENDS OF THE WATER CONS GARDEN
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0413820
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0488674
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-74854
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IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0413820
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt065200
IRS990/DepreciationDepletionGrp/TotalAmt065200
IRS990/Desc0SUPPORTED THE FRIENDS OF THE WATER CONSERVATION GARDEN TO HELP THOUSANDS OF PATRONS CREATE A MORE SUSTAINABLE AND BEAUTIFUL REGION.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0479020
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09650
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IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0413820
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
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IRS990/Form990PartVIISectionAGrp/PersonNm4STEVE CASTANEDA
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IRS990/Form990PartVIISectionAGrp/TitleTxt5President
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IRS990/OtherExpensesGrp/Desc0BANK FEES
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0540783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0490780
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IRS990ScheduleA/TotalSupportAmt02209103
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Authority, a Joint Powers Agency, is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Government Code Section 6500. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification 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 Authority has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalExpensesPerForm990Amt0488674
IRS990ScheduleD/TotalRevenuePerForm990Amt0413820
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0413820
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN INDEPENDENT AUDITOR COMPLETED THE FORM WITH ASSISTANCE FROM GARDEN STAFF. THE ENTIRE BOARD OF DIRECTORS WAS SENT THE FORM TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS OF THE JOINT POWERS AUTHORITY MUST DISCLOSE THEIR CONFLICTS OF INTEREST ON AN ANNUAL BASIS ON THE FORM 700, STATEMENT OF ECONOMIC INTERESTS, WHICH IS FILED WITH THE COUNTY OF SAN DIEGO. THE AUTHORITYS ATTORNEYS REVIEW ANNUAL COMPLIANCE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON SUBMISSION OF A PUBLIC RECORDS REQUEST FORM TO THE AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0488674
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012122 CUYAMACA COLLEGE DR WEST
IRS990/USAddress/CityNm0EL CAJON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092019
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEANA VERBEKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATER CONSERVATION GARDEN AUTHORITY
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0330639414
ReturnHeader/Filer/PhoneNum06196600614
ReturnHeader/Filer/USAddress/AddressLine1Txt012122 CUYAMACA COLLEGE DR WEST
ReturnHeader/Filer/USAddress/CityNm0EL CAJON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092019
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330783983
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0West Rhode & Roberts
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02741 4th Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092103
ReturnHeader/PreparerPersonGrp/PhoneNum06196155380
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christopher M Roberts
ReturnHeader/ReturnTs02022-05-13T09:02:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DEANA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0VERBEKE
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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