Civic Intelligence

Nature and Culture International

EIN 33-0773524 • 501(c)3 • Del Mar, CA

Profile

NCI's mission is the conservation of biological & cultural diversity in threatened ecosystems of the dry forests, cloud forests and rain forests of the American tropics in concert with local communities. We carry out this program by developing & strengthening local institutions & achieving conservation results that also help communities to preserve their way of life & traditions.

1400 Maiden LaneDel Mar, CA 92014

www.natureandculture.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.23x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.33x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

86th percentile

41%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$194,598

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

94th percentile

56%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

76%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$19,165,616

Up $6,900,939 (+56%) from 2023

Liabilities

Up

$4,441,161

Up $1,381,894 (+45%) from 2023

Net Assets

Up

$14,724,455

Up $5,519,045 (+60%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin86th percentile

Revenue

Up

$13,534,962

Up $5,860,840 (+76%) from 2023

Expenses

Up

$8,015,917

Up $126,079 (+1.6%) from 2023

Net Income

Up

$5,519,045

Up $5,734,761 (+2658%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$20M$15M$10M$5.0M$0Assets 2014: $6,240,208Liabilities 2014: $1,408,398Net Assets 2014: $4,831,8102014Assets 2015: $5,842,976Liabilities 2015: $1,297,892Net Assets 2015: $4,545,0842015Assets 2016: $5,307,570Liabilities 2016: $1,269,461Net Assets 2016: $4,038,1092016Assets 2017: $4,819,727Liabilities 2017: $1,334,390Net Assets 2017: $3,485,3372017Assets 2018: $6,602,017Liabilities 2018: $2,232,972Net Assets 2018: $4,369,0452018Assets 2019: $6,805,630Liabilities 2019: $2,375,165Net Assets 2019: $4,430,4652019Assets 2020: $7,164,283Liabilities 2020: $1,416,878Net Assets 2020: $5,747,4052020Assets 2021: $9,466,383Liabilities 2021: $1,994,222Net Assets 2021: $7,472,1612021Assets 2022: $12,347,581Liabilities 2022: $2,926,455Net Assets 2022: $9,421,1262022Assets 2023: $12,264,677Liabilities 2023: $3,059,267Net Assets 2023: $9,205,4102023Assets 2024: $19,165,616Liabilities 2024: $4,441,161Net Assets 2024: $14,724,4552024

Highlighted filing

2024

Assets$19,165,616
Liabilities$4,441,161
Net Assets$14,724,455
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2014: $5,690,855Expenses 2014: $5,012,945Net Income 2014: $677,9102014Revenue 2015: $5,571,430Expenses 2015: $5,858,156Net Income 2015: -$286,7262015Revenue 2016: $5,854,533Expenses 2016: $6,361,508Net Income 2016: -$506,9752016Revenue 2017: $5,045,372Expenses 2017: $5,598,144Net Income 2017: -$552,7722017Revenue 2018: $5,567,996Expenses 2018: $4,684,288Net Income 2018: $883,7082018Revenue 2019: $5,483,740Expenses 2019: $5,422,320Net Income 2019: $61,4202019Revenue 2020: $6,083,096Expenses 2020: $4,766,156Net Income 2020: $1,316,9402020Revenue 2021: $7,280,421Expenses 2021: $5,555,665Net Income 2021: $1,724,7562021Revenue 2022: $9,035,812Expenses 2022: $7,086,847Net Income 2022: $1,948,9652022Revenue 2023: $7,674,122Expenses 2023: $7,889,838Net Income 2023: -$215,7162023Revenue 2024: $13,534,962Expenses 2024: $8,015,917Net Income 2024: $5,519,0452024

Highlighted filing

2024

Revenue$13,534,962
Expenses$8,015,917
Net Income$5,519,045
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$19,165,616
Liabilities
$4,441,161
Net assets
$14,724,455
Revenue
$13,534,962
Expenses
$8,015,917
Net income
$5,519,045
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.2$4.44$14.7$13.5$8.02$5.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$3.06$9.21$7.67$7.89$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$2.93$9.42$9.04$7.09$1.95
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.47$1.99$7.47$7.28$5.56$1.72
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.16$1.42$5.75$6.08$4.77$1.32
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.81$2.38$4.43$5.48$5.42$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.60$2.23$4.37$5.57$4.68$0.88
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$1.33$3.49$5.05$5.60$0.55
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.31$1.27$4.04$5.85$6.36$0.51
2015Detailed filing. Detailed filing data is available for this year.$5.84$1.30$4.55$5.57$5.86$0.29
2014Detailed filing. Detailed filing data is available for this year.$6.24$1.41$4.83$5.69$5.01$0.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.2
Gross Receipts
$13,551,467
Mission and Program Overview

Mission

Nature and culture international conserves biologically diverse landscapes in latin america, in concert with local cultures, for the well-being of the planet.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,990,533$6,331,277▲ $1,340,744
Land, Buildings, and Equipment, Net$3,753,168$3,717,065▼ $36,103
Pledges and Grants Receivable$1,041,147$1,924,712▲ $883,565
Cash and Non-Interest-Bearing Accounts$2,281,216$1,819,630▼ $461,586
Accounts Receivable$72,403$142,847▲ $70,444
Prepaid Expenses and Deferred Charges$9,492$6,663▼ $2,829
Other Notes and Loans Receivable, Net-$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-
Total Assets$12,264,677$19,165,616▲ $6,900,939
Other Assets Total$116,718$5,223,422▲ $5,106,704
Liabilities
Deferred Revenue$2,237,342$3,554,492▲ $1,317,150
Accounts Payable and Accrued Expenses$704,888$777,497▲ $72,609
Other Liabilities$117,037$109,172▼ $7,865
Total Liabilities$3,059,267$4,441,161▲ $1,381,894
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,238,771$12,905,690▲ $6,666,919
Net Assets With Donor Restrictions$2,966,639$1,818,765▼ $1,147,874
Total Net Assets Fund Balance$9,205,410$14,724,455▲ $5,519,045
Total Liabilities and Net Assets / Fund Balance$12,264,677$19,165,616▲ $6,900,939

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,323,721-$3,323,721
Equipment$239,101$435,293$674,394
Buildings$152,524$119,792$272,316
Other Land Buildings$1,719$29,435$31,154
Other Assets Org$108,422--
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matt ClarkPresident & CEOFT$178,455$10,991$194,598
Keryn LegerCFOFT$138,580$18,925$152,353
Karina CopenChief Dev. OffFT$122,231$27,483$149,714
Laura MeagherDirector of Ind GivingFT$125,246$10,621$135,867
Kristen HeardDirector of MarketingFT$124,207$3,569$127,776
Renzo PaladinesChief Cons. OffFT$80,218-$80,218

Board Members and Trustees

NameTitle
Charles SmithChairman
Ivan GaylerFounder & Chair
Marcia AngleVice Chair
Andrew Currie as of 11924Board member
Daniela UribeBoard Member
John EveyBoard Member
Sue Hart through 62224Board member
Byron SwiftHonorary Board
David NeillHonorary Board
Jane GoodallHonorary Board
Adriana Casas thru 121724Secretary
Bob KeefeSecretary
Diana RicheyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,106,017
Program Service Revenue
$115,918
Investment Income
$313,027
Other Revenue
$0
All Other Contributions
$13,106,017
Change in Net Assets
$5,519,045

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$5,045,000Appraisal
Securities Publicly Traded6$629,209Fair Market Value (FMV)
Total Noncash Contributions7$5,674,209-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,534,962
Revenue Not Reported on Form 990
$90,647
Total Revenue per Audited Statements
$13,625,609
Total Revenue per Form 990
$13,534,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,400,838
Other Expenses$3,388,220
Grants and Similar Amounts Paid$1,226,859
Total Fundraising Expense$689,735
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,984,954$69,362$319,776$2,374,092
Foreign Grants$1,226,859--$1,226,859
Fees for Services Management$739,659$419-$740,078
Travel$710,706$2,701$17,237$730,644
Current Officers, Directors, Trustees, and Key Employees$213,454$237,678$125,751$576,883
Payroll Taxes$188,871$32,918$34,453$256,242
Other Employee Benefits$139,880$19,582$34,159$193,621
Fees for Services Other$172,875$6,699$8,500$188,074
Office Expenses$119,146$13,402$4,042$136,590
Advertising$15,175-$113,807$128,982
Depreciation Depletion$96,599--$96,599
Occupancy$88,908--$88,908
Other Expenses$87,574$2,965$7,263$87,574
Insurance$40,327$33,666-$73,993
Information Technology$30,277$4,279$18,077$52,633
Fees for Services Legal$21,776--$21,776
Fees for Services Accounting-$17,600-$17,600
All Other Expenses-$468$6,159$6,627
Total Functional Expenses$6,884,443$441,739$689,735$8,015,917

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,106,564
Expenses per Audited Statements$8,015,917
Total Expenses per Form 990$8,015,917
Expenses Not Reported on Form 990$90,647
International Activity

International Summary

Offices
12
Employees
189
Spending
$6,707,886

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AmericaProgram ServicesScience00$2,784,891
South AmericaProgram ServicesManagement Plans, Gov & Fin00$2,251,350
South AmericaGrantsConserv/Mgt of Area11177$1,226,859
North AmericaProgram ServicesConserv/Mgt of Area00$348,108
South AmericaProgram Services-00$96,678
North AmericaGrants-112$0
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$109,172
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
Yes
Other officer compensation reviewed
Yes
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, Section B, Line 11B

“Reviewed by Board before filing.”

Form 990, Part VI, Section B, Line 12C

“The board is asked regularly to discuss their business and personal interests to determine if there are potential conflicts and all transactions of the organizations are reviewed for any potential conflicts of interest.”

Form 990, Part VI, Section B, Line 15A

“The compensation process for the executive director and other key employees is determined by non-profit pay rate data that is compiled from websites and by non-profit coordinating agencies. The pay range is set by compensation rates for comparable positions for non-profit organizations is the region of hire. Other factors considered include: training, experience, past performance and performance evaluations.”

Form 990, Part VI, Section B, Line 15B

“The compensation process for the executive director and other key employees is determined by non-profit pay rate data that is compiled from websites and by non-profit coordinating agencies. The pay range is set by compensation rates for comparable positions for non-profit organizations is the region of hire. Other factors considered include: training, experience, past performance and performance evaluations.”

Form 990, Part VI, Section C, Line 19

“The organization's annual report, audited financial statements and form 990's are publically available on its website. In addition, our 990's are available on public sites such as guidestar.org. Other governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Nature and Culture International
EIN
33-0773524
Phone
8582590374
Address
1400 MAIDEN LANE, DEL MAR, CA 92014

Signing Officer

Name
Matt Clark
Title
President & CEO
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Clark
Formed
1997
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
8
Volunteers
10

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108
Preparer
Jill Branch
Phone
6192947200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 702 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/Form990PartVIISectionAGrp/TitleTxt0President & CEO
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IRS990/MissionDesc0NATURE AND CULTURE INTERNATIONAL CONSERVES BIOLOGICALLY DIVERSE LANDSCAPES IN LATIN AMERICA, IN CONCERT WITH LOCAL CULTURES, FOR THE WELL-BEING OF THE PLANET.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Management Plans, Governance and Financing Mechanisms and Community Development to Support Conservation:NCI creates and promotes conditions and tools such as governance structures, conservation financing mechanisms, and protected areas management plans that support land and resource conservation. Examples include our work to create livelihoods for people in and around protected areas based on sustainable use of resources, and the creation of water funds that create ecosystem service payments systems and link them to effective watershed conservation programs.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Science and Monitoring: NCI facilitates scientific research and carries out ecosystem monitoring that support our mission to conserve lands and ecosystems in concert with local peoples. We also operate the San Francisco Scientific Field Station in Ecuador, that serves international and Ecuadorian universities that conduct basic and applied science research projects in tropical mountain ecology.

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