Civic Intelligence

Water Conservation Garden Authority

990 • Fiscal year 2013 • EIN 33-0639414

Jul 01, 2012 to Jun 30, 2013 • Filed on Feb 20, 2014

12122 Cuyamaca College Dr West92019
Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

18th percentile

-6.0%

Faster asset growth than 18% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$1,555,790

Down $99,801 (-6.0%) from 2012

Net Assets

Down

$1,552,040

Down $103,551 (-6.3%) from 2012

Liabilities

Up

$3,750

Up $3,750 from 2012

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$238,551

Up $78,153 (+49%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2013

Assets$1,555,790
Liabilities$3,750
Net Assets$1,552,040

Operations Trend

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

2013

Revenue-
Expenses$238,551
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Feb 20, 2014
Return Version
2012v2.0
Gross Receipts
$135,000
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.

Filing and Contact Details

Filer

EIN
33-0639414
Raw XML Appendix394 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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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0The 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 (formerly FASB Interpretation No. 48), 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 no provision for income tax positions is required.
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IRS990ScheduleO/GeneralExplanation/Explanation1ALL 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/GeneralExplanation/Explanation2An independent auditor completed the form with assistance from Garden staff. THE ENTIRE BOARD OF DIRECTORS WAS SENT THE FORM TO REVIEW PRIOR TO FILING.
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ReturnHeader/Officer/DateSigned02014-02-20
ReturnHeader/Officer/Name0JOHN BOLTHOUSE
ReturnHeader/Officer/Title0Executive Director
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10West Rhode & Roberts
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine103104 Fourth Ave
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0San Diego
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0CA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode092103
ReturnHeader/Preparer/Name0CHRISTOPHER M ROBERTS
ReturnHeader/Preparer/Phone06196155380
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02012-07-01
ReturnHeader/TaxPeriodEndDate02013-06-30
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02014-02-25T16:56:24-08:00

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