Civic Intelligence

Forever Balboa Park

EIN 33-0849518 • 501(c)3 • San Diego, CA

View Organization Page

Profile

To sustain, envision, and enhance Balboa Park for all in partnership with the City of San Diego and in collaboration with other organizations in the Park and the community.

1549 El Prado Suite 1San Diego, CA 92101

www.foreverbalboapark.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.05x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

31st percentile

0.10x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

44th percentile

$168,618

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

85th percentile

24%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

42%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$14,415,037

Up $2,788,787 (+24%) from 2024

Liabilities

Up

$671,925

Up $165,282 (+33%) from 2024

Net Assets

Up

$13,743,112

Up $2,623,505 (+24%) from 2024

Operations
Liabilities / Revenue31st percentileNet Margin83rd percentile

Revenue

Up

$6,815,887

Up $2,013,106 (+42%) from 2024

Expenses

Up

$4,493,305

Up $164,360 (+3.8%) from 2024

Net Income

Up

$2,322,582

Up $1,848,746 (+390%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$15M$10M$5.0M$0Assets 2013: $867,901Liabilities 2013: $16,993Net Assets 2013: $850,9082013Assets 2014: $925,268Liabilities 2014: $18,859Net Assets 2014: $906,4092014Assets 2015: $3,156,001Liabilities 2015: $178,058Net Assets 2015: $2,977,9432015Assets 2017: $5,539,244Liabilities 2017: $1,121,226Net Assets 2017: $4,418,0182017Assets 2018: $5,681,442Liabilities 2018: $750,897Net Assets 2018: $4,930,5452018Assets 2019: $5,975,396Liabilities 2019: $223,842Net Assets 2019: $5,751,5542019Assets 2020: $6,638,333Liabilities 2020: $394,800Net Assets 2020: $6,243,5332020Assets 2021: $7,367,517Liabilities 2021: $377,624Net Assets 2021: $6,989,8932021Assets 2022: $11,444,507Liabilities 2022: $886,360Net Assets 2022: $10,558,1472022Assets 2023: $11,495,056Liabilities 2023: $948,060Net Assets 2023: $10,546,9962023Assets 2024: $11,626,250Liabilities 2024: $506,643Net Assets 2024: $11,119,6072024Assets 2025: $14,415,037Liabilities 2025: $671,925Net Assets 2025: $13,743,1122025

Highlighted filing

2025

Assets$14,415,037
Liabilities$671,925
Net Assets$13,743,112
Open 2025 Filing

Operations Trend

Revenue Growth83rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2013: $394,947Expenses 2013: $383,345Net Income 2013: $11,6022013Revenue 2014: $415,477Expenses 2014: $359,976Net Income 2014: $55,5012014Revenue 2015: $2,490,145Expenses 2015: $461,250Net Income 2015: $2,028,8952015Revenue 2017: $2,338,883Expenses 2017: $529,099Net Income 2017: $1,809,7842017Revenue 2018: $1,339,211Expenses 2018: $826,685Net Income 2018: $512,5262018Revenue 2019: $1,396,127Expenses 2019: $681,199Net Income 2019: $714,9282019Revenue 2020: $1,369,227Expenses 2020: $942,574Net Income 2020: $426,6532020Revenue 2021: $1,947,562Expenses 2021: $1,268,818Net Income 2021: $678,7442021Revenue 2022: $4,238,672Expenses 2022: $3,205,500Net Income 2022: $1,033,1722022Revenue 2023: $3,866,407Expenses 2023: $3,853,966Net Income 2023: $12,4412023Revenue 2024: $4,802,781Expenses 2024: $4,328,945Net Income 2024: $473,8362024Revenue 2025: $6,815,887Expenses 2025: $4,493,305Net Income 2025: $2,322,5822025

Highlighted filing

2025

Revenue$6,815,887
Expenses$4,493,305
Net Income$2,322,582
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,415,037
Liabilities
$671,925
Net assets
$13,743,112
Revenue
$6,815,887
Expenses
$4,493,305
Net income
$2,322,582
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.4$0.67$13.7$6.82$4.49$2.32
2024Detailed filing. Detailed filing data is available for this year.$11.6$0.51$11.1$4.80$4.33$0.47
2023Detailed filing. Detailed filing data is available for this year.$11.5$0.95$10.5$3.87$3.85$0.01
2022Detailed filing. Detailed filing data is available for this year.$11.4$0.89$10.6$4.24$3.21$1.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.37$0.38$6.99$1.95$1.27$0.68
2020Detailed filing. Detailed filing data is available for this year.$6.64$0.39$6.24$1.37$0.94$0.43
2019Detailed filing. Detailed filing data is available for this year.$5.98$0.22$5.75$1.40$0.68$0.71
2018Detailed filing. Detailed filing data is available for this year.$5.68$0.75$4.93$1.34$0.83$0.51
2017Detailed filing. Detailed filing data is available for this year.$5.54$1.12$4.42$2.34$0.53$1.81
2015Detailed filing. Detailed filing data is available for this year.$3.16$0.18$2.98$2.49$0.46$2.03
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.02$0.91$0.42$0.36$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.85$0.39$0.38$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 12, 2025
Return Version
2024v5.2
Gross Receipts
$7,153,343
Mission and Program Overview

Mission

To promote, manage, raise and distribute funds and resources for public education & awareness of San Diegos Balboa Park including capital projects & public programs that rasise the Parks profile in the community.

To sustain, envision and enhance Balboa Park for all in partnership with the City of San Diego and in collaboration with other organizations in the Park and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,013,722$5,771,639▲ $757,917
Savings and Temporary Cash Investments$1,693,679$3,292,514▲ $1,598,835
Pledges and Grants Receivable$645,699$711,430▲ $65,731
Land, Buildings, and Equipment, Net$602,412$554,612▼ $47,800
Cash and Non-Interest-Bearing Accounts$412,283$377,612▼ $34,671
Accounts Receivable$106,300$149,078▲ $42,778
Inventories for Sale or Use$103,636$91,208▼ $12,428
Prepaid Expenses and Deferred Charges$21,637$18,246▼ $3,391
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-
Intangible Assets-$0-
Total Assets$11,626,250$14,415,037▲ $2,788,787
Other Assets Total$3,026,882$3,448,698▲ $421,816
Liabilities
Accounts Payable and Accrued Expenses$293,440$538,609▲ $245,169
Other Liabilities$212,060$133,316▼ $78,744
Deferred Revenue$1,143--
Total Liabilities$506,643$671,925▲ $165,282
Net Assets / Fund Balance
Net Assets With Donor Restrictions$6,006,371$7,705,946▲ $1,699,575
Net Assets Without Donor Restrictions$5,113,236$6,037,166▲ $923,930
Total Net Assets Fund Balance$11,119,607$13,743,112▲ $2,623,505
Total Liabilities and Net Assets / Fund Balance$11,626,250$14,415,037▲ $2,788,787

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$405,668$153,675$559,343
Leasehold Improvements$58,466$293,569$352,035
Other Land Buildings$90,478$33,742$124,220
Other Assets Org$2,665,745--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,560,357-▲ $324,046$14,946$2,869,457
2023$2,432,365-▲ $142,752$14,760$2,560,357
2022$2,459,639-▼ $13,008$14,266$2,432,365
2021$2,804,129$71,817▼ $313,829$102,478$2,459,639
2020$2,674,971$25,000▲ $185,450$81,292$2,804,129
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacqueline HigginsVP PlanningFT$152,457$16,161$168,618
Phillip SammuliVP of Inst. Adv.FT$151,659$6,968$158,627
Elizabeth PorterVP of FinanceFT$122,405$21,122$143,527
Elizabeth BabcockPresident & CEOFT$128,972$6,535$135,507
Craig BatrezVP Facilities & OpFT$120,204$14,823$135,027
Katherine McdonaldPresident & CEOFT$22,719$1,222$23,941

Board Members and Trustees

NameTitle
Victoria HamiltonChair
John VenekampChair Elect
Doug KernerImm Past Chair
Allison RossettDirector
Allison SoaresDirector
Ann WilsonDirector
Betty PeabodyDirector
Brent WoodsDirector
Brian MatthewsDirector
Connie MatsuiDirector
Gaidi FinnieDirector
George HardyDirector
Glenn RossmanDirector
Gonzalo RojasDirector
Jaime LomasDirector
James HughesDirector
John TomanDirector
Jonathan ShulmanDirector
Joyce GattasDirector
Joye BlountDirector
Ken TranbargerDirector
Kerri KapichDirector
Lucy WarrenDirector
Matt MccormickDirector
Maureen LambertiDirector
Michael GlassDirector
Michael YeeDirector
Michele SlingerlandDirector
Monica MrozDirector
Pat CaugheyDirector
Pete WheelerDirector
Sarah EvansDirector
Warren GorowitzDirector
Lynn LangleySecretary
Pemberton SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,482,977
Program Service Revenue
$753,375
Investment Income
$240,253
Other Revenue
$1,339,282
All Other Contributions
$4,211,715
Change in Net Assets
$2,322,582

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,801,111
Revenue Not Reported on Financial Statements
$14,776
Revenue Not Reported on Form 990
$611,795
Total Revenue per Audited Statements
$7,412,906
Total Revenue per Form 990
$6,815,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,463,243
Salaries, Compensation, and Employee Benefits$2,030,062
Total Fundraising Expense$752,544
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,017,147$58,205$341,728$1,417,080
All Other Expenses$204,295$37,902$127,814$370,011
Occupancy$284,426--$284,426
Current Officers, Directors, Trustees, and Key Employees$30,554$170,830$76,385$277,769
Other Employee Benefits$114,069$26,782$28,389$169,240
Payroll Taxes$93,215$21,886$23,198$138,299
Other Expenses$97,794$477$477$98,748
Information Technology$33,376$8,230$19,303$60,909
Depreciation Depletion$54,409$2,051$4,104$60,564
Insurance$7,816$42,930-$50,746
Advertising$16,272-$12,110$28,382
Pension Plan Contributions$18,653$4,379$4,642$27,674
Fees for Services Accounting-$21,896-$21,896
Total Functional Expenses$3,256,807$483,954$752,544$4,493,305

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,789,401
Expenses per Audited Statements$4,493,305
Total Expenses per Form 990$4,493,305
Expenses Not Reported on Form 990$296,096
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$41,360
Fundraising Gross Income$10,731
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sparks Awards$56,485$10,731$18,118$-7,387
Total Events$56,485$10,731$41,360$-30,629
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
Custodial Funds$133,316
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
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, Section B, Line 11B

“The form 990 is first presented to the audit committee. The audit committee presents the form 990 to the full board of trustees. In each case the committee/board receives the form 990 in advance of the meeting.”

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

“An annual Conflict of Interest Policy and Disclosure Form is required to be reviewed and signed by all Board Members.”

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

“The CEO's performance is reviewed annually by the Executive Committee, with input from the entire Board of Trustees.”

Form 990, Part VI, Section C, Line 19

“All governing documents, financial statements, and other public documents are available for inspection at the organization's office upon request.”

Filing and Contact Details

Filer

Filer Name
Forever Balboa Park
EIN
33-0849518
Phone
6192322282
Address
1549 El Prado Suite 1, SAN DIEGO, CA 92101

Signing Officer

Name
Katherine McDonald
Title
President & CEO
Signed
2025-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine McDonald
Formed
1999
Legal Domicile
CA
Voting Board Members
29
Independent Board Members
29
Employees
49
Volunteers
450

Preparer

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

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

“Forever balboa park's (the organization") collection presently consists of the 1910 herschell-spillman menagerie carousel (the "carousel") which is located in balboa park. The organization preserves the carousel for future generations. The carousel is fully operational and provides rides throughout the year. The times of operation are located on the organization's website.”

Part V, Line 4: Intended uses of the endowment fund.

“The Organizations endowment consists of individual funds established for a variety of purposes. The Organization holds and manages the general operations endowment with the remaining fund held and managed by THE San Diego Foundation.”

Part X : FIN48 Footnote

“The Organization is a public charity and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code, except on net income derived from unrelated business activities. 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. The Organization is not a private foundation.The Organizations Return of Organization Exempt from Income Tax for the year ended June 30, 2025, 2024, 2023 and 2022 are subject to examination by the Internal Revenue Service and the State taxing authorities, generally three-to-four years after the returns are filed.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Cost of goods sold $296096”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Cost of goods sold $296096”

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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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IRS990/Desc0Park Improvement Projects and Programs:Parkwide Volunteers:The Organization recruits, trains, and retains volunteers to support an array of Park needs, from garden and tree maintenance to visitor experience services. Growing to more than 450 volunteers strong, current programs include: Park Ambassadors, Tree Stewards, Tree Maintenance Volunteers, Garden Stewards, Rose Garden Corps, Tour Guides, Botanical Building Volunteers and Information Desk Volunteers. Volunteers perform vital functions within the Park, and the program is certified by the Points of Light Foundation as an official Service Enterprise organization, one of only 11% nonprofits nationwide.Park Activation:The Organization supports the City's Parks and Recreation Department in placemaking and Park activation endeavors, including parkwide tours, Botanical Building tours, clean-ups, community tree plantings, and provisioning of volunteers for visitor services for December Nights. In addition to events, the Organization works with other Park stakeholders to provide important infrastructure and programming that supports community connection in public spaces. The Organization hosts high school and college level interns, engaging them in workforce training on landscape architecture, GIS and mapping, marketing and communications, and leadership development skills. The Organization also partners with other Park organizations to support field trip programs and summer camp programs with tours and training orientations.Park Improvement:The Organization's process for selecting Park Improvement programs and capital improvement projects includes regular collaboration with, and ongoing input from, Park stakeholders and the City.The Organization's lead programs and projects that sustain and enhance the Park include the following initiatives:Urban Forest Initiative - a comprehensive tree inventory, site-specific tree plantings, sapling distribution programs, and a grant-funded initiative to plant hundreds of trees in the Park, while engaging youth and community members in learning about the climate and ecosystem benefits of caring for the Park's urban forest.Wayfinding and Signage - implementation of recommendations for a comprehensive wayfinding strategy to improve the visitor experience and to enhance access, circulation, and orientation. This strategy encompasses redesigning, updating, distributing, and installing a comprehensive Park map, and designing and installing wayfinding, Park identification, and pedestrian orientation signs in several key locations within the Park.Convenings and Awards - collaborative planning, design, and outreach, including a series of park-wide stakeholder meetings and support for programs focused specifically on horticulture and Park improvement projects. The newest project, the annual sPARK Awards, celebrates creative collaboration in the Park by honoring other inspirational organizations and individuals.Gardens Enhancement (a) upgraded gardens throughout the Park, with significant improvements to the Cactus Garden including irrigation planning, species identification mapping, and interpretive QR codes, elevating the stature of this neglected garden, (b) provided removal, redesign, and implementation of the Rose Garden pergola project, (c) recruited and trained dozens of new Garden Stewards, and (d) managed an Adopt-a-Plot program, guiding plot adopters in creating and maintaining their designated plots.Trail Restoration - restoration of degraded trails in the Park, including the 26th Street trail in the Golden Hill neighborhood of the Park; enhancements to the Kate O. Session Cactus Garden trail and a trail in the Trees for Health medicinal garden, opening up these areas of the Park for park-goers of all physical abilities; collaboration with the Park Ranger team to identify future trail restoration projects to protect biodiversity and enhance outdoor learning and recreation.Botanical Building and Gardens:The Botanical Building and Gardens is an
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VP PLANNING
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP OF INST. ADV.
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt3President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP FACILITIES & OP
IRS990/Form990PartVIISectionAGrp/TitleTxt5President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9IMM PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director

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