Civic Intelligence

Water Conservation Garden Authority

990 • Fiscal year 2017 • EIN 33-0639414

Jul 01, 2016 to Jun 30, 2017 • Filed on May 09, 2018

Organization ProfileN/A
12122 Cuyamaca College Dr WestEl Cajon, CA 92019

(619) 660-0614

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

19th percentile

-5.0%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-1.8%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets14th percentile

Assets

Down

$1,250,047

Down $66,272 (-5.0%) from 2016

Net Assets

Down

$1,250,047

Down $66,272 (-5.0%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin17th percentile

Revenue

Down

$490,780

Down $9,220 (-1.8%) from 2016

Expenses

Down

$557,052

Down $12,943 (-2.3%) from 2016

Net Income

Up

-$66,272

Up $3,723 (+5.3%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2017

Assets$1,250,047
Liabilities$0
Net Assets$1,250,047
Open 2017 Filing

Operations Trend

Revenue Growth32nd percentile

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

2017

Revenue$490,780
Expenses$557,052
Net Income-$66,272
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.0
Gross Receipts
$490,780
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$1,307,619$1,238,797▼ $68,822
Cash and Non-Interest-Bearing Accounts$8,700$11,250▲ $2,550
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$1,316,319$1,250,047▼ $66,272
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,316,319$1,250,047▼ $66,272
Total Net Assets Fund Balance$1,316,319$1,250,047▼ $66,272
Total Liabilities and Net Assets / Fund Balance$1,316,319$1,250,047▼ $66,272

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$685,764$1,464,338$2,150,102
Other Land Buildings$553,033$1,241,834$1,794,867
Leasehold Improvements-$428,219$428,219
Equipment-$125,082$125,082
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Steve CastanedaPresident
Luis GenerosoVice President
Betty EvansDirector
Cindy MilesDirector
De Ana VerbekeDirector
Mark RobakDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Friends Of The Water Cons GardenManagement12122 CUYAMACA DR W, El Cajon, CA 92019$484,820
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$490,780
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-66,272

Audited Revenue Reconciliation

Revenue per Audited Statements
$490,780
Total Revenue per Audited Statements
$490,780
Total Revenue per Form 990
$490,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$557,052
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$484,820--$484,820
Depreciation Depletion$68,822--$68,822
Fees for Services Accounting-$3,350-$3,350
Fees for Services Other$60--$60
Total Functional Expenses$553,702$3,350$0$557,052

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$557,052
Total Expenses per Audited Statements$557,052
Total Expenses per Form 990$557,052
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

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

Signing Officer

Name
Steve Castaneda
Title
President
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
7

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.”

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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/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02145780
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0490780
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0500000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0500000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0520000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0135000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02145780
IRS990ScheduleA/TotalSupportAmt02145780
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/BookValueAmt0685764
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01464338
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02150102
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125082
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125082
IRS990ScheduleD/ExpensesSubtotalAmt0557052
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0428219
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0428219
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0553033
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01241834
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01794867
IRS990ScheduleD/RevenueSubtotalAmt0490780
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01238797
IRS990ScheduleD/TotalExpensesPerForm990Amt0557052
IRS990ScheduleD/TotalRevenuePerForm990Amt0490780
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0490780
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0557052
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/TotalAssetsBOYAmt01316319
IRS990/TotalAssetsEOYAmt01250047
IRS990/TotalAssetsGrp/BOYAmt01316319
IRS990/TotalAssetsGrp/EOYAmt01250047
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03350
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0553702
IRS990/TotalFunctionalExpensesGrp/TotalAmt0557052
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01316319
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01250047
IRS990/TotalProgramServiceExpensesAmt0553702
IRS990/TotalProgramServiceRevenueAmt0490780
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0490780
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0490780
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01316319
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01250047
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01316319
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01250047
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE CASTANEDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-09
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/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/ReturnTs02018-05-14T09:02:59-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,250,047
Liabilities
$0
Net assets
$1,250,047
Revenue
$490,780
Expenses
$557,052
Net income
-$66,272
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
2017Detailed filing. Detailed filing data is available for this year.$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