Civic Intelligence

Ecology Action of Santa Cruz

EIN 94-2584236 • 501(c)3 • Santa Cruz, CA

View Organization Page

Profile

The primary and specific purpose for which the said corporation is formed is to empower individuals, businesses and communities to take actions today that achieve environmental and economic sustainability. The activities of the corporation shall be within the scope of section 501(c)(3) of the internal revenue code.

877 Cedar Street 240Santa Cruz, CA 95060

www.ecoact.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.34x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.35x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

58th percentile

8.0%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

89th percentile

$454,326

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

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

Asset Growth

62nd percentile

8.0%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

91st percentile

95%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$22,570,753

Up $1,681,162 (+8.0%) from 2023

Liabilities

Down

$7,698,444

Down $80,952 (-1.0%) from 2023

Net Assets

Up

$14,872,309

Up $1,762,114 (+13%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin58th percentile

Revenue

Up

$22,091,910

Up $10,774,407 (+95%) from 2023

Expenses

Up

$20,329,796

Up $7,891,476 (+63%) from 2023

Net Income

Up

$1,762,114

Up $2,882,931 (+257%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$30M$20M$10M$0Assets 2011: $11,382,223Liabilities 2011: $5,555,285Net Assets 2011: $5,826,9382011Assets 2012: $13,042,596Liabilities 2012: $5,260,672Net Assets 2012: $7,781,9242012Assets 2013: $14,791,928Liabilities 2013: $7,186,046Net Assets 2013: $7,605,8822013Assets 2014: $14,082,494Liabilities 2014: $5,581,936Net Assets 2014: $8,500,5582014Assets 2015: $13,143,210Liabilities 2015: $4,635,655Net Assets 2015: $8,507,5552015Assets 2016: $15,952,675Liabilities 2016: $6,775,370Net Assets 2016: $9,177,3052016Assets 2017: $15,554,086Liabilities 2017: $5,937,645Net Assets 2017: $9,616,4412017Assets 2018: $17,971,638Liabilities 2018: $6,877,857Net Assets 2018: $11,093,7812018Assets 2019: $19,916,183Liabilities 2019: $6,194,562Net Assets 2019: $13,721,6212019Assets 2020: $16,914,832Liabilities 2020: $4,629,141Net Assets 2020: $12,285,6912020Assets 2021: $20,843,323Liabilities 2021: $6,568,123Net Assets 2021: $14,275,2002021Assets 2022: $18,646,018Liabilities 2022: $4,415,006Net Assets 2022: $14,231,0122022Assets 2023: $20,889,591Liabilities 2023: $7,779,396Net Assets 2023: $13,110,1952023Assets 2024: $22,570,753Liabilities 2024: $7,698,444Net Assets 2024: $14,872,3092024

Highlighted filing

2024

Assets$22,570,753
Liabilities$7,698,444
Net Assets$14,872,309
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $18,667,203Expenses 2011: $17,344,663Net Income 2011: $1,322,5402011Revenue 2012: $11,630,972Expenses 2012: $10,247,848Net Income 2012: $1,383,1242012Revenue 2013: $14,469,669Expenses 2013: $14,645,711Net Income 2013: -$176,0422013Revenue 2014: $22,347,696Expenses 2014: $21,453,020Net Income 2014: $894,6762014Revenue 2015: $23,143,882Expenses 2015: $23,136,885Net Income 2015: $6,9972015Revenue 2016: $23,309,915Expenses 2016: $22,640,165Net Income 2016: $669,7502016Revenue 2017: $27,841,937Expenses 2017: $27,402,801Net Income 2017: $439,1362017Revenue 2018: $33,222,721Expenses 2018: $31,745,381Net Income 2018: $1,477,3402018Revenue 2019: $21,414,648Expenses 2019: $18,786,808Net Income 2019: $2,627,8402019Revenue 2020: $14,285,991Expenses 2020: $15,721,921Net Income 2020: -$1,435,9302020Revenue 2021: $12,033,900Expenses 2021: $10,044,391Net Income 2021: $1,989,5092021Revenue 2022: $9,708,291Expenses 2022: $9,752,479Net Income 2022: -$44,1882022Revenue 2023: $11,317,503Expenses 2023: $12,438,320Net Income 2023: -$1,120,8172023Revenue 2024: $22,091,910Expenses 2024: $20,329,796Net Income 2024: $1,762,1142024

Highlighted filing

2024

Revenue$22,091,910
Expenses$20,329,796
Net Income$1,762,114
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,570,753
Liabilities
$7,698,444
Net assets
$14,872,309
Revenue
$22,091,910
Expenses
$20,329,796
Net income
$1,762,114
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$22.6$7.70$14.9$22.1$20.3$1.76
2023Summary only. Only limited summary data is available for this year.$20.9$7.78$13.1$11.3$12.4$1.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$4.42$14.2$9.71$9.75$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.8$6.57$14.3$12.0$10.0$1.99
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.9$4.63$12.3$14.3$15.7$1.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.9$6.19$13.7$21.4$18.8$2.63
2018Summary only. Only limited summary data is available for this year.$18.0$6.88$11.1$33.2$31.7$1.48
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.6$5.94$9.62$27.8$27.4$0.44
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.0$6.78$9.18$23.3$22.6$0.67
2015Detailed filing. Detailed filing data is available for this year.$13.1$4.64$8.51$23.1$23.1$0.01
2014Detailed filing. Detailed filing data is available for this year.$14.1$5.58$8.50$22.3$21.5$0.89
2013Detailed filing. Detailed filing data is available for this year.$14.8$7.19$7.61$14.5$14.6$0.18
2012Summary only. Only limited summary data is available for this year.$13.0$5.26$7.78$11.6$10.2$1.38
2011Summary only. Only limited summary data is available for this year.$11.4$5.56$5.83$18.7$17.3$1.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.2
Gross Receipts
$22,091,910
Mission and Program Overview

Mission

The primary and specific purpose for which the said corporation is formed is to empower individuals, businesses and communities to take actions today that achieve environmental and economic sustainability. The activities of the corporation shall be within the scope of section 501(c)(3) of the internal revenue code.

Empower individuals, businesses, and communities to take actions today that achieve environmental and economic sustainability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$13,112,889$15,505,023▲ $2,392,134
Land, Buildings, and Equipment, Net$4,708,036$4,608,848▼ $99,188
Cash and Non-Interest-Bearing Accounts$163,058$1,330,581▲ $1,167,523
Prepaid Expenses and Deferred Charges$311,655$598,640▲ $286,985
Inventories for Sale or Use$160,587$0▼ $160,587
Other Notes and Loans Receivable, Net$2,057,000$49,000▼ $2,008,000
Savings and Temporary Cash Investments$25,525$367▼ $25,158
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-
Total Assets$20,889,591$22,570,753▲ $1,681,162
Other Assets Total$350,841$478,294▲ $127,453
Liabilities
Accounts Payable and Accrued Expenses$1,988,515$3,995,609▲ $2,007,094
Other Liabilities$4,073,535$1,984,953▼ $2,088,582
Tax Exempt Bond Liabilities$1,375,000$1,195,000▼ $180,000
Deferred Revenue$342,346$522,882▲ $180,536
Total Liabilities$7,779,396$7,698,444▼ $80,952
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,110,195$14,872,309▲ $1,762,114
Total Net Assets Fund Balance$13,110,195$14,872,309▲ $1,762,114
Total Liabilities and Net Assets / Fund Balance$20,889,591$22,570,753▲ $1,681,162

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,011,978$1,777,081$4,789,059
Land$1,510,807-$1,510,807
Equipment$25,178$239,158$264,336
Other Land Buildings$60,885$103,691$164,576
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James J MurphyCEO & Exec DirectorFT$404,354$53,635$454,326
Gary EberhartVP, Construction ServicesFT$349,685$45,468$452,943
Jane M McClellanPrincipal, TaperFT$343,662$27,065$357,312
Chuck TremperCOOFT$304,619$44,339$316,612
Jonathan TanVP Business Dev & IntegrationFT$237,069$15,746$287,054
John WebbVP Business InfoFT$250,366$61,054$277,193
Mahlon AldridgeVP, StrategyFT$216,545$8,547$276,771
Heather HenricksVP MarketingFT$237,207$30,378$246,503
Kathleen SteffanicVP Finance & HRFT$207,646$9,878$232,824
Andy MarseVP, Customer SuccessFT$202,683$75,766$228,449
Michelle MoralesVP, DeliveryFT$210,502$7,665$226,433
Frank HenryVP, SalesFT$194,082$53,258$226,428
Richard MaDirector of EngineeringFT$194,018$7,414$201,683
Stan PrattSr Software DevFT$184,843$8,120$192,963

Board Members and Trustees

NameTitle
Doug MahoneBoard Chair
Sarah ClarkVice Chair
David PaisBoard Member
Heather LukacsBoard Member
Ileana Ortega BrunettiBoard Member
Ken KetchBoard Member
Lisa HeschongBoard Member
Lynn RenshawBoard Member
Patrick TestoniBoard Member
Wendy Root AskewBoard Member
Nikki PattersonSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Macano Tech LLCEV Charger Installation1187 Via Lucero, Oceanside, CA 92056$660,714
Green Options ElectricEV Charger Installation1109 F Street, Marysville, CA 95901$100,133
Revenue and Support

Revenue Composition

Contributions and Grants
$19,759,628
Program Service Revenue
$252,055
Investment Income
$138,554
Other Revenue
$1,941,673
All Other Contributions
$947,599
Change in Net Assets
$1,762,114

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,091,910
Revenue Not Reported on Form 990
$9,463,807
Total Revenue per Audited Statements
$31,555,717
Total Revenue per Form 990
$22,091,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,887,286
Other Expenses$9,442,510
Total Fundraising Expense$88,929
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$6,801,447$178,834$10,275$6,990,556
Other Salaries and Wages$4,609,991$1,733,140$59,496$6,402,627
Current Officers, Directors, Trustees, and Key Employees$1,786,008$1,035,057$432$2,821,497
Other Employee Benefits$502,006$256,606$3,619$762,231
Payroll Taxes$473,787$188,728$4,767$667,282
All Other Expenses$199,489$256,581$3,299$459,369
Information Technology$97,078$325,831$720$423,629
Pension Plan Contributions$172,845$57,585$3,219$233,649
Travel$137,055$36,484$558$174,097
Interest-$160,163-$160,163
Depreciation Depletion$101,257$44,407$985$146,649
Insurance$96,507$19,514$433$116,454
Occupancy$89,765$25,020$526$115,311
Other Expenses$33,566$50,737-$84,303
Advertising$18,024$25,100$600$43,724
Conferences and Meetings$10,483$8,630-$19,113
Total Functional Expenses$15,677,863$4,563,004$88,929$20,329,796

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$32,268,870
Expenses per Audited Statements$20,329,796
Total Expenses per Form 990$20,329,796
Expenses Not Reported on Form 990$11,939,074
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Habitat for HumanitySanta Cruz, CA501(c)(3)Obsolete Inventory Disposal$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
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Paid Time Off$771,778
Accrued Payroll$382,050
Payroll Liabilities$355,902
Line of credit$342,000
Operating Lease Liability$133,223

Bond Issues

BondIssuerIssuedIssue PricePurpose
AABAG Financing Authority2010-12-16$3,000,000Purchase of Property

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,000,000--$216,324

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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

“A draft of the 990 is provided to the entire board prior to filing the return.”

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

“Board members, officers and key employees must complete a conflict of interest disclosure form each year. Transactions with identified entities and individuals are monitored by finance staff to assure that no undue influence is exercised.”

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

“A comprehensive process for determining compensation of the CEO and all key personnel is conducted each year. Comparability data are drawn from employers with similar characteristics primarily in northern California and adjusted for the local cost of living in Santa Cruz. This analysis is presented to the executive committee of the board, which makes a final recommendation for action by the full board. The process and final decision are recorded in the executive committee and board minutes.”

Form 990, Part VI, Section C, Line 18

“Copies of the tax returns are available to the public at corporate headquarters and free copies are provided upon request.”

Form 990, Part VI, Section C, Line 19

“All of the documents are available to the public at corporate headquarters and free copies are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Ecology Action of Santa Cruz
EIN
94-2584236
Phone
8314265925
Address
877 Cedar Street 240, Santa Cruz, CA 95060

Signing Officer

Name
James J Murphy
Title
CEO & Exec Director
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James J Murphy
Formed
1979
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
131
Volunteers
115

Preparer

Firm
Price Paige & Company CPAs LLP
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
Preparer
Henry Oum CPA
Phone
5592999540
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Ecology Action of Santa Cruz is a tax-exempt corporation under section 501(c)(3) of the Internal Revenue Code and section 23701(d) of the State of California Revenue and Taxation code. Generally accepted accounting principles provides accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax position and believes that all positions taken in its federal and state tax returns are more likely than not to be sustained upon examination. The Organization has evaluated its current tax positions and has concluded that as of December 31, 2024, the Organization does not have any significant uncertain tax positions for which a reserve would be necessary. The Organizations returns are subject to examination by federal and state taxing authorities, generally for three to four years, respectively, after they are filed.”

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

“Subsidiary activities $9463807”

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

“Subsidiary activities $11939074”

Raw XML AppendixShowing 400 of 865 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/Desc0Energy efficiency is one of the most impactful and cost-effective ways to protect the environment -- that's why we've been committed to it for over two decades. We make Energy Efficiency Actionable for California Businesses by offering energy efficiency services including, rebate/incentive processing, technical and engineering support, project management and financing options for businesses in California utility PG&E's service area.In addition, through our subsidiary Taper, a B Corp subsidiary of Ecology Action, we are dedicated to reducing pollution at scale by making energy efficiency easy for large commercial businesses. As a general contractor, Taper offers environmentally preferable solutions for HVAC, refrigeration, interior and exterior lighting, water systems and more. Our tailored approach streamlines the efficiency process and ensures delivery of large-scale solutions that yield dependable environmental benefits. It's a win for our planet, people and businesses.
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