Civic Intelligence

Cabrillo National Monument Foundation

990 • Fiscal year 2020 • EIN 95-1884723

Oct 01, 2019 to Sep 30, 2020 • Filed on Apr 28, 2021

PO Box 6349San Diego, CA 92166

(619) 222-4747

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.07x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

0.09x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

54th percentile

7.8%

Higher net margin than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

96th percentile

$72,758

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

58th percentile

9.7%

Faster asset growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-46%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$462,232

Up $40,728 (+9.7%) from 2019

Net Assets

Up

$429,065

Up $28,793 (+7.2%) from 2019

Liabilities

Up

$33,167

Up $11,935 (+56%) from 2019

Revenue

Down

$369,925

Down $318,554 (-46%) from 2019

Expenses

Down

$341,132

Down $336,523 (-50%) from 2019

Net Income

Up

$28,793

Up $17,969 (+166%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $294,578Liabilities 2010: $9,012Net Assets 2010: $285,5662010Assets 2011: $273,887Liabilities 2011: $9,512Net Assets 2011: $264,3752011Assets 2012: $265,261Liabilities 2012: $10,887Net Assets 2012: $254,3742012Assets 2013: $284,982Liabilities 2013: $16,656Net Assets 2013: $268,3262013Assets 2014: $224,979Liabilities 2014: $11,243Net Assets 2014: $213,7362014Assets 2015: $234,472Liabilities 2015: $16,193Net Assets 2015: $218,2792015Assets 2016: $285,752Liabilities 2016: $44,523Net Assets 2016: $241,2292016Assets 2017: $351,697Liabilities 2017: $22,891Net Assets 2017: $328,8062017Assets 2018: $409,029Liabilities 2018: $19,856Net Assets 2018: $389,1732018Assets 2019: $421,504Liabilities 2019: $21,232Net Assets 2019: $400,2722019Assets 2020: $462,232Liabilities 2020: $33,167Net Assets 2020: $429,0652020Assets 2021: $506,831Liabilities 2021: $46,130Net Assets 2021: $460,7012021Assets 2022: $1,044,004Liabilities 2022: $56,423Net Assets 2022: $987,5812022Assets 2023: $1,269,082Liabilities 2023: $51,866Net Assets 2023: $1,217,2162023Assets 2024: $1,273,023Liabilities 2024: $50,937Net Assets 2024: $1,222,0862024

Highlighted filing

2020

Assets$462,232
Liabilities$33,167
Net Assets$429,065

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $244,840Expenses 2010: $238,736Net Income 2010: $6,1042010Revenue 2011: $234,345Expenses 2011: $253,275Net Income 2011: -$18,9302011Revenue 2012: $243,412Expenses 2012: $253,413Net Income 2012: -$10,0012012Revenue 2013: $289,377Expenses 2013: $275,425Net Income 2013: $13,9522013Revenue 2014: $223,240Expenses 2014: $278,137Net Income 2014: -$54,8972014Revenue 2015: $279,781Expenses 2015: $274,769Net Income 2015: $5,0122015Revenue 2016: $367,495Expenses 2016: $335,948Net Income 2016: $31,5472016Revenue 2017: $595,853Expenses 2017: $509,041Net Income 2017: $86,8122017Revenue 2018: $720,212Expenses 2018: $659,865Net Income 2018: $60,3472018Revenue 2019: $688,479Expenses 2019: $677,655Net Income 2019: $10,8242019Revenue 2020: $369,925Expenses 2020: $341,132Net Income 2020: $28,7932020Revenue 2021: $494,064Expenses 2021: $465,022Net Income 2021: $29,0422021Revenue 2022: $967,296Expenses 2022: $578,319Net Income 2022: $388,9772022Revenue 2023: $938,341Expenses 2023: $720,546Net Income 2023: $217,7952023Revenue 2024: $891,534Expenses 2024: $907,992Net Income 2024: -$16,4582024

Highlighted filing

2020

Revenue$369,925
Expenses$341,132
Net Income$28,793
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Apr 28, 2021
Return Version
2019v5.1
Gross Receipts
$495,256
Mission and Program Overview

Mission

The Cabrillo National Monument Foundation is a Cooperating Association of the National Park Service organized to support the interpretive , educational and scientific programs offered to visitors of the Cabrillo National Monument.

The Foundation is a Cooperating Association of the National Park Service organized to support the interpretive, educational and scientific programs offered to visitors of the Cabrillo National Monument.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$167,488$191,635▲ $24,147
Inventories for Sale or Use$123,023$123,723▲ $700
Savings and Temporary Cash Investments$75,641$121,153▲ $45,512
Accounts Receivable$8,750--
Land, Buildings, and Equipment, Net$33,073$8,441▼ $24,632
Prepaid Expenses and Deferred Charges$1,814$5,310▲ $3,496
Total Assets$421,504$462,232▲ $40,728
Other Assets Total$11,715$11,970▲ $255
Liabilities
Accounts Payable and Accrued Expenses$21,232$21,264▲ $32
Unsecured Notes Loans Payable-$11,903-
Total Liabilities$21,232$33,167▲ $11,935
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$309,953$291,111▼ $18,842
Net Assets With Donor Restrictions$90,319$137,954▲ $47,635
Total Net Assets Fund Balance$400,272$429,065▲ $28,793
Total Liabilities and Net Assets / Fund Balance$421,504$462,232▲ $40,728

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,441$20,824$29,265

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$11,715-▲ $841$336$11,970
2018$12,017-▲ $275$327$11,715
2017$11,995-▲ $590$318$12,017
2016$11,233-▲ $1,332$320$11,995
2015$10,852-▲ $957$326$11,233
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emily MooreExecutive DirectorFT$70,293$2,465$72,758

Board Members and Trustees

NameTitle
Mary LadewigChair
Stanley NadelVice Chair
Carolyn HowardTrustee
James HallidayTrustee
John MartinezTrustee
Josh WeinmanTrustee
Laura MooreTrustee
Loc EpstenTrustee
Michael MoserTrustee
Monte SahbaTrustee
James HareSecretary
Stan MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$226,576
Program Service Revenue
$0
Investment Income
$7,669
Other Revenue
$135,680
All Other Contributions
$38,537
Change in Net Assets
$28,793
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$169,582
Grants and Similar Amounts Paid$99,351
Other Expenses$72,199
Total Fundraising Expense$12,470
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$99,351--$99,351
Other Salaries and Wages$71,017$2,327-$73,344
Current Officers, Directors, Trustees, and Key Employees$21,088$49,205-$70,293
Payroll Taxes$9,738$4,174-$13,912
Office Expenses$5,490$6,768$7$12,265
Other Employee Benefits$6,346$5,687-$12,033
Depreciation Depletion$8,134$2,033-$10,167
Fees for Services Accounting$7,149$1,788-$8,937
Information Technology$4,642$1,161-$5,803
Conferences and Meetings$4,368$1,092-$5,460
Insurance$3,959$990-$4,949
Other Expenses$2,105$526$12,463$2,631
All Other Expenses$1,230$562-$1,792
Fees for Services Other$1,118$279-$1,397
Occupancy$316$78-$394
Total Functional Expenses$251,992$76,670$12,470$341,132
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Park ServiceSan Diego, CA-General Support$99,351
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
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

The Organizations treasurer and executive director review the IRS form 990 before the final version is emailed to all directors for their review prior to filing.

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

Board Trustees will attest to the fact that there are no conflicts of interest, or will disclose conflicts, when applicable, in writting on an annual basis and agree to notify the trustees should their status change.

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

The Board of Trustees evaluate performance and compensation of the Organizations executive director on an annual basis.

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

The Board of Trustees evaluate performance and compensation of the Organizations executive director on an annual basis.

Form 990, Part VI, Section C, Line 19

The Organization will provide any necessary documentation upon request, within three business days if request is made in person or via US mail. Paper copies can be provided via US mail or PDF file copies via email.

Filing and Contact Details

Filer

Filer Name
Cabrillo National Monument Foundation
EIN
95-1884723
Phone
6192224747
Address
PO Box 6349, San Diego, CA 92166

Signing Officer

Name
Emily Moore
Title
Executive Director
Phone
6192224747
Signed
2021-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Moore
Formed
1956
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
13
Volunteers
200

Preparer

Firm
Sonnenberg & Co CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
Supplemental Narrative

Financial Statement Notes

V 4

Endowment fund earnings are available for exempt purpose program services.

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IRS990/MissionDesc0The Cabrillo National Monument Foundation is a Cooperating Association of the National Park Service organized to support the interpretive, educational and scientific programs offered to visitors of the Cabrillo National Monument.
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0126240
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IRS990/OfficeExpensesGrp/ProgramServicesAmt05490
IRS990/OfficeExpensesGrp/TotalAmt012265
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05687
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06346
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012033
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IRS990/OtherExpensesGrp/Desc1Merchant Processing Fees
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0526
IRS990/OtherExpensesGrp/ProgramServicesAmt05941
IRS990/OtherExpensesGrp/ProgramServicesAmt12105
IRS990/OtherExpensesGrp/TotalAmt012463
IRS990/OtherExpensesGrp/TotalAmt15941
IRS990/OtherExpensesGrp/TotalAmt22631
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Concession Sales
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02327
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt071017
IRS990/OtherSalariesAndWagesGrp/TotalAmt073344
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04174
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IRS990/PayrollTaxesGrp/TotalAmt013912
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01814
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05310
IRS990/PrincipalOfficerNm0Emily Moore
IRS990/ProfessionalFundraisingInd0false
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IRS990/PYContributionsGrantsAmt0476969
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IRS990/PYInvestmentIncomeAmt0521
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IRS990/PYOtherRevenueAmt0210989
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IRS990/PYSalariesCompEmpBnftPaidAmt0252377
IRS990/PYTotalExpensesAmt0677655
IRS990/PYTotalRevenueAmt0688479
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt028793
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075641
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0121153
IRS990ScheduleA/FactsAndCircumstancesTestTxt0Part IV Section C Line 1 The requirements to establish common supervision among the organizations is defined in the Directors Order 32 of the National Park Service.
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0false
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/SupportedOrganizationsCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt099351
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0National Park Service
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt099351
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt011970
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0841
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0336
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt011715
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0275
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0327
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0250
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt012017
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0590
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0318
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0250
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt011995
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01332
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0957
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0326
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IRS990ScheduleD/EquipmentGrp/BookValueAmt08441
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020824
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IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.05$1.22$0.89$0.91$0.02
2023Summary only. Only limited summary data is available for this year.$1.27$0.05$1.22$0.94$0.72$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.06$0.99$0.97$0.58$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.05$0.46$0.49$0.47$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.03$0.43$0.37$0.34$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.02$0.40$0.69$0.68$0.01
2018Summary only. Only limited summary data is available for this year.$0.41$0.02$0.39$0.72$0.66$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.02$0.33$0.60$0.51$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.04$0.24$0.37$0.34$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.02$0.22$0.28$0.27$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$0.22$0.28$0.05
2013Summary only. Only limited summary data is available for this year.$0.28$0.02$0.27$0.29$0.28$0.01
2012Summary only. Only limited summary data is available for this year.$0.27$0.01$0.25$0.24$0.25$0.01
2011Summary only. Only limited summary data is available for this year.$0.27$0.01$0.26$0.23$0.25$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.01$0.29$0.24$0.24$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits