Civic Intelligence

Water Conservation Garden Authority

990 • Fiscal year 2019 • EIN 33-0639414

Jul 01, 2018 to Jun 30, 2019 • Filed on May 13, 2020

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

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

12th percentile

-9.7%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

6th percentile

-44%

Faster revenue growth than 6% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets15th percentile

Assets

Down

$1,110,708

Down $119,919 (-9.7%) from 2018

Net Assets

Down

$1,110,708

Down $85,919 (-7.2%) from 2018

Liabilities

Down

$0

Down $34,000 (-100%) from 2018

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin10th percentile

Revenue

Down

$303,920

Down $236,863 (-44%) from 2018

Expenses

Down

$389,839

Down $204,364 (-34%) from 2018

Net Income

Down

-$85,919

Down $32,499 (-61%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2019

Assets$1,110,708
Liabilities$0
Net Assets$1,110,708
Open 2019 Filing

Operations Trend

Revenue Growth6th 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

2019

Revenue$303,920
Expenses$389,839
Net Income-$85,919
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 13, 2020
Return Version
2018v3.1
Gross Receipts
$303,920
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$1,173,597$1,108,397▼ $65,200
Cash and Non-Interest-Bearing Accounts$57,030$2,311▼ $54,719
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$1,230,627$1,110,708▼ $119,919
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$34,000--
Total Liabilities$34,000$0▼ $34,000
Net Assets / Fund Balance
Unrestricted Net Assets$1,196,627$1,110,708▼ $85,919
Total Net Assets Fund Balance$1,196,627$1,110,708▼ $85,919
Total Liabilities and Net Assets / Fund Balance$1,230,627$1,110,708▼ $119,919

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$613,578$1,536,524$2,150,102
Other Land Buildings$494,819$1,300,048$1,794,867
Leasehold Improvements-$428,219$428,219
Equipment-$125,082$125,082
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Betty EvansPresident
Deana VerbekeDirector
Jonathan AvilaDirector
Mitch ThompsonDirector
Steve CastanedaDirector
Cindy MilesSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Friends Of The Water Cons GardenManagement12122 CUYAMACA DR W, El Cajon, CA 92019$314,920
Revenue and Support

Revenue Composition

Contributions and Grants
$303,920
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-85,919

Audited Revenue Reconciliation

Revenue per Audited Statements
$303,920
Total Revenue per Audited Statements
$303,920
Total Revenue per Form 990
$303,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$389,839
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$314,920--$314,920
Depreciation Depletion$65,200--$65,200
Fees for Services Accounting-$9,650-$9,650
Fees for Services Other-$69-$69
Total Functional Expenses$380,120$9,719$0$389,839

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$389,839
Total Expenses per Audited Statements$389,839
Total Expenses per Form 990$389,839
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
Betty Evans
Title
President
Signed
2020-05-13
Discuss with paid preparer
Yes

Organization Details

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

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/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02335483
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0303920
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0540783
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0490780
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0500000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0500000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02335483
IRS990ScheduleA/TotalSupportAmt02335483
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/BookValueAmt0613578
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01536524
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02150102
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125082
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125082
IRS990ScheduleD/ExpensesSubtotalAmt0389839
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0428219
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0428219
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0494819
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01300048
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01794867
IRS990ScheduleD/RevenueSubtotalAmt0303920
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/TotalBookValueLandBuildingsAmt01108397
IRS990ScheduleD/TotalExpensesPerForm990Amt0389839
IRS990ScheduleD/TotalRevenuePerForm990Amt0303920
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0303920
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0389839
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
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01230627
IRS990/TotalAssetsEOYAmt01110708
IRS990/TotalAssetsGrp/BOYAmt01230627
IRS990/TotalAssetsGrp/EOYAmt01110708
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0303920
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09719
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0380120
IRS990/TotalFunctionalExpensesGrp/TotalAmt0389839
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034000
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt034000
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01196627
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01110708
IRS990/TotalProgramServiceExpensesAmt0380120
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0303920
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01230627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01110708
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01196627
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01110708
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012122 CUYAMACA COLLEGE DR WEST
IRS990/USAddress/CityNm0EL CAJON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092019
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETTY EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-13
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/ReturnTs02020-05-13T07:30:16-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,110,708
Liabilities
$0
Net assets
$1,110,708
Revenue
$303,920
Expenses
$389,839
Net income
-$85,919
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
2019Detailed filing. Detailed filing data is available for this year.$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