Civic Intelligence

San Diego Parks Foundation

EIN 83-2553368 • 501(c)3 • San Diego, CA

Profile

To improve the quality of life of communities throughout the city of San Diego through equitable investments in parks, greenspace, and recreational opportunities.Vison - Every San Diegan has access to quality recreational facilities as part of a safe, healthy, resilient, and thriving community.

1180 Rosecrans Street 517San Diego, CA 92106

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.31x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

5th percentile

-37%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

31%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$501,784

Down $297,179 (-37%) from 2023

Liabilities

Up

$154,833

Up $28,244 (+22%) from 2023

Net Assets

Down

$346,951

Down $325,423 (-48%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin16th percentile

Revenue

Up

$1,866,651

Up $441,618 (+31%) from 2023

Expenses

Up

$2,194,767

Up $1,079,071 (+97%) from 2023

Net Income

Down

-$328,116

Down $637,453 (-206%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$800K$600K$400K$200K$0Assets 2019: $110,971Net Assets 2019: $110,9712019Assets 2020: $302,004Liabilities 2020: $76,566Net Assets 2020: $225,4382020Assets 2021: $537,992Liabilities 2021: $190,149Net Assets 2021: $347,8432021Assets 2022: $575,122Liabilities 2022: $212,085Net Assets 2022: $363,0372022Assets 2023: $798,963Liabilities 2023: $126,589Net Assets 2023: $672,3742023Assets 2024: $501,784Liabilities 2024: $154,833Net Assets 2024: $346,9512024

Highlighted filing

2024

Assets$501,784
Liabilities$154,833
Net Assets$346,951
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $162,286Expenses 2019: $50,857Net Income 2019: $111,4292019Revenue 2020: $285,885Expenses 2020: $171,818Net Income 2020: $114,0672020Revenue 2021: $905,797Expenses 2021: $783,392Net Income 2021: $122,4052021Revenue 2022: $1,066,669Expenses 2022: $1,051,475Net Income 2022: $15,1942022Revenue 2023: $1,425,033Expenses 2023: $1,115,696Net Income 2023: $309,3372023Revenue 2024: $1,866,651Expenses 2024: $2,194,767Net Income 2024: -$328,1162024

Highlighted filing

2024

Revenue$1,866,651
Expenses$2,194,767
Net Income-$328,116
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
$501,784
Liabilities
$154,833
Net assets
$346,951
Revenue
$1,866,651
Expenses
$2,194,767
Net income
-$328,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.15$0.35$1.87$2.19$0.33
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.13$0.67$1.43$1.12$0.31
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.21$0.36$1.07$1.05$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.19$0.35$0.91$0.78$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.08$0.23$0.29$0.17$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.16$0.05$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 19, 2025
Return Version
2024v5.2
Gross Receipts
$2,064,106
Mission and Program Overview

Mission

The San Diego Parks Foundation strives to connect all San Diegans to high-quality parks through philanthropic and volunteer contributions to the City of San Diego Parks and Recreation Department, and to support the Citys mission to build a world-class inclusive park system that strengthens communities and provides equitable access to recreational opportunities.

To improve the quality of life of communities throughout the city of San Diego through equitable investments in parks, greenspace, and recreational opportunities.Vison - Every San Diegan has access to quality recreational facilities as part of a safe, healthy, resilient, and thriving community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$702,065$413,542▼ $288,523
Prepaid Expenses and Deferred Charges$41,779$22,730▼ $19,049
Accounts Receivable-$7,750-
Land, Buildings, and Equipment, Net$2,909$2,859▼ $50
Savings and Temporary Cash Investments-$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-
Total Assets$798,963$501,784▼ $297,179
Other Assets Total$52,210$54,903▲ $2,693
Liabilities
Accounts Payable and Accrued Expenses$85,239$88,056▲ $2,817
Deferred Revenue$41,350$66,777▲ $25,427
Total Liabilities$126,589$154,833▲ $28,244
Net Assets / Fund Balance
Net Assets With Donor Restrictions$380,287$319,116▼ $61,171
Net Assets Without Donor Restrictions$292,087$27,835▼ $264,252
Total Net Assets Fund Balance$672,374$346,951▼ $325,423
Total Liabilities and Net Assets / Fund Balance$798,963$501,784▼ $297,179

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,859$7,373$10,232
Other Assets Org$54,903--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leona SublettPresident & CEOFT$129,583$6,250$135,833

Board Members and Trustees

NameTitle
Juan Carlos HernandezChairman
Michel AndersonImm. Past Chair
Vicki GranowitzVice Chair
Andy McnamaraBoard Member
Ann DynesBoard Member
Bill AndersonBoard Member
Candace WoBoard Member
David MonroeBoard Member
Imani RobinsonBoard Member
Jamar S WilliamsBoard Member
James ThompsonBoard Member
Jim NeriBoard Member
Jr MendozaBoard Member
Ken MalbroughBoard Member
Martha PhillipsBoard Member
Noah MossBoard Member
Stacey LomedicoBoard Member
Elisabeth Eisner ForbesSecretary
Marcella BothwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,896,608
Program Service Revenue
$45,440
Investment Income
$15,214
Other Revenue
$-90,611
All Other Contributions
$1,789,608
Change in Net Assets
$-328,116

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,866,651
Revenue Not Reported on Form 990
$200,148
Total Revenue per Audited Statements
$2,066,799
Total Revenue per Form 990
$1,866,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,909,480
Salaries, Compensation, and Employee Benefits$285,287
Total Fundraising Expense$187,111
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,183$51,494$38,156$135,833
Other Salaries and Wages$88,703-$18,193$106,896
Advertising$16,113$5,962$81,603$103,678
Fees for Services Other$44,264$16,377$18,597$79,238
Other Employee Benefits$13,560$3,429$4,840$21,829
Payroll Taxes$11,580$4,284$4,865$20,729
Other Expenses$4,657$1,723$2,679$9,059
Insurance$1,718$635$721$3,074
Total Functional Expenses$1,914,931$92,725$187,111$2,194,767

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,392,222
Expenses per Audited Statements$2,194,767
Total Expenses per Form 990$2,194,767
Expenses Not Reported on Form 990$197,455
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$197,455
Fundraising Gross Income$106,844
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$106,844$106,844$197,455$-90,611
Total Events$106,844$106,844$197,455$-90,611
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Audit committee review and available for board review prior to filing.”

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

“Audit and governance committee review”

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

“Compensation of Executive Director reviewed and approved by Executive Committee and ratified by the board”

Form 990, Part VI, Section C, Line 19

“Upon request”

Filing and Contact Details

Filer

Filer Name
San Diego Parks Foundation
EIN
83-2553368
Phone
8584104021
Address
1180 Rosecrans Street 517, SAN DIEGO, CA 92106

Signing Officer

Name
Leona Sublett
Title
President & CEO
Signed
2025-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leona Sublett
Formed
2018
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
4
Volunteers
150

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 Foundation 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. 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 Foundation has reviewed its positions for all open tax years and has no uncertain tax positions requiring accrual or disclosure.”

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

“Special Event expense $197455”

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

“special event expense $197455”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
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IRS990/MissionDesc0To improve the quality of life of communities throughout the city of San Diego through equitable investments in parks, greenspace, and recreational opportunities.Vison - Every San Diegan has access to quality recreational facilities as part of a safe, healthy, resilient, and thriving community.
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IRS990/ProgSrvcAccomActy2Grp/Desc0URBAN FORESTRY & GREENINGGrowing the urban canopy by planting trees helps reduce pollutant run-off, mitigates climate change, and enhances safety and enjoyment. More than 350 trees have been planted. Other initiatives, include establishing the first program garden and the first community garden in a city park were completed in 2024.
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IRS990/ProgSrvcAccomActy3Grp/Desc0General ProgramsThe San Diego Parks Foundation (SDPF) was established in 2018 to support park facilities and programs. SDPFs vision is every San Diegan has access to quality recreational facilities as part of a safe, healthy, resilient, and thriving community. SDPFs mission is to improve the quality of life of communities throughout San Diego through equitable investments in parks, greenspace, and outdoor recreational opportunities. SDPFs offers three pillars of support: Activating Public Spaces, Investing and Beautifying Park Facilities, and has become a leading local voice in advocating for adopting and changing park policies that have contributed to reducing systemic inequities.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PARK AMBASSADOR PROGRAMThe Park Ambassador program is a youth leadership initiative that provides participating young adults 16-24 the opportunity to learn and prepare for careers in public service, gain valuable leadership skills, build their resume and career path and make life-long connections. The program launched in April 2022 and a total of 124 youth have graduated the program.
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