Civic Intelligence

Water Conservation Garden Authority

990 • Fiscal year 2014 • EIN 33-0639414

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

Organization ProfileN/A
12122 Cuyamaca College Dr West92019

(619) 660-0614

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

15th percentile

-16%

Higher net margin than 15% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

18th percentile

-5.7%

Faster asset growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets13th percentile

Assets

Down

$1,467,333

Down $88,457 (-5.7%) from 2013

Net Assets

Down

$1,467,333

Down $84,707 (-5.5%) from 2013

Liabilities

Down

$0

Down $3,750 (-100%) from 2013

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin15th percentile

Revenue

$520,000

No earlier filing loaded for comparison.

Expenses

Up

$604,707

Up $366,156 (+153%) from 2013

Net Income

-$84,707

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

2014

Assets$1,467,333
Liabilities$0
Net Assets$1,467,333
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2014

Revenue$520,000
Expenses$604,707
Net Income-$84,707
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 20, 2014
Return Version
2013v3.1
Gross Receipts
$520,000
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,555,210$1,463,764▼ $91,446
Cash and Non-Interest-Bearing Accounts$580$3,569▲ $2,989
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$1,555,790$1,467,333▼ $88,457
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,750--
Total Liabilities$3,750$0▼ $3,750
Net Assets / Fund Balance
Unrestricted Net Assets$1,552,040$1,467,333▼ $84,707
Total Net Assets Fund Balance$1,552,040$1,467,333▼ $84,707
Total Liabilities and Net Assets / Fund Balance$1,555,790$1,467,333▼ $88,457

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$806,526$1,343,576$2,150,102
Other Land Buildings$657,134$1,137,733$1,794,867
Leasehold Improvements-$428,219$428,219
Equipment$104$124,978$125,082
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
De Ana VerbekePresident
John LindenVice President
Dr Cindy MilesDirector
Jose LopezDirector
Luis GenerosoDirector
Maria RubalcabaDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Friends Of The Water Cons GardenManagement-$510,251
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$520,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-84,707

Audited Revenue Reconciliation

Revenue per Audited Statements
$520,000
Total Revenue per Audited Statements
$520,000
Total Revenue per Form 990
$520,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$604,707
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
Depreciation Depletion$91,446--$91,446
Other Expenses$510,251$3,010-$3,010
Total Functional Expenses$601,697$3,010$0$604,707

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$604,707
Total Expenses per Audited Statements$604,707
Total Expenses per Form 990$604,707
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 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

EIN
33-0639414
Phone
6196600614

Signing Officer

Name
John Bolthouse
Title
Executive Director
Signed
2014-11-20
Discuss with paid preparer
Yes

Organization Details

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

Preparer

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 no provision for income tax positions is required.”

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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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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03023
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02702
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt04300
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07002
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99470
IRS990ScheduleA/PublicSupportTotal170Amt01868435
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0520000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0135000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0187
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0315560
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0897688
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01868435
IRS990ScheduleA/TotalSupportAmt01878460
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0806526
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01343576
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02150102
IRS990ScheduleD/EquipmentGrp/BookValueAmt0104
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0124978
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125082
IRS990ScheduleD/ExpensesSubtotalAmt0604707
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0428219
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0428219
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0657134
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01137733
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01794867
IRS990ScheduleD/RevenueSubtotalAmt0520000
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 no provision for income tax positions is required.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01463764
IRS990ScheduleD/TotalExpensesPerForm990Amt0604707
IRS990ScheduleD/TotalRevenuePerForm990Amt0520000
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0520000
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0604707
IRS990/ScheduleJRequiredInd0false
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01555790
IRS990/TotalAssetsEOYAmt01467333
IRS990/TotalAssetsGrp/BOYAmt01555790
IRS990/TotalAssetsGrp/EOYAmt01467333
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03010
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0601697
IRS990/TotalFunctionalExpensesGrp/TotalAmt0604707
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03750
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt03750
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01552040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01467333
IRS990/TotalProgramServiceExpensesAmt0601697
IRS990/TotalProgramServiceRevenueAmt0520000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0520000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0520000
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01555790
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01467333
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01552040
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01467333
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BOLTHOUSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10WATER CONSERVATION GARDEN AUTHORITY
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0330639414
ReturnHeader/Filer/PhoneNum06196600614
ReturnHeader/Filer/USAddress/AddressLine1012122 CUYAMACA COLLEGE DR WEST
ReturnHeader/Filer/USAddress/City0EL CAJON
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092019
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10West Rhode & Roberts
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102741 4th Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode092103
ReturnHeader/PreparerPersonGrp/PhoneNum06196155380
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER M ROBERTS
ReturnHeader/ReturnTs02014-11-24T08:38:56-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,467,333
Liabilities
$0
Net assets
$1,467,333
Revenue
$520,000
Expenses
$604,707
Net income
-$84,707
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