Civic Intelligence

Cabrillo National Monument Foundation

990 • Fiscal year 2024 • EIN 95-1884723

Oct 01, 2023 to Sep 30, 2024 • Filed on Jun 24, 2025

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

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

71st percentile

$111,323

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

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

Asset Growth

38th percentile

0.3%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

27th percentile

-5.0%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Up

$1,273,023

Up $3,941 (+0.3%) from 2023

Net Assets

Up

$1,222,086

Up $4,870 (+0.4%) from 2023

Liabilities

Down

$50,937

Down $929 (-1.8%) from 2023

Revenue

Down

$891,534

Down $46,807 (-5.0%) from 2023

Expenses

Up

$907,992

Up $187,446 (+26%) from 2023

Net Income

Down

-$16,458

Down $234,253 (-108%) from 2023

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

2024

Assets$1,273,023
Liabilities$50,937
Net Assets$1,222,086

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

2024

Revenue$891,534
Expenses$907,992
Net Income-$16,458
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 24, 2025
Return Version
2023v6.0
Gross Receipts
$1,239,910
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
Savings and Temporary Cash Investments$785,227$788,816▲ $3,589
Inventories for Sale or Use$171,596$156,472▼ $15,124
Pledges and Grants Receivable-$119,946-
Cash and Non-Interest-Bearing Accounts$150,410$33,127▼ $117,283
Land, Buildings, and Equipment, Net$2,106$5,197▲ $3,091
Accounts Receivable-$423-
Total Assets$1,269,082$1,273,023▲ $3,941
Other Assets Total$159,743$169,042▲ $9,299
Liabilities
Accounts Payable and Accrued Expenses$51,866$50,937▼ $929
Total Liabilities$51,866$50,937▼ $929
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$777,762$857,962▲ $80,200
Net Assets With Donor Restrictions$439,454$364,124▼ $75,330
Total Net Assets Fund Balance$1,217,216$1,222,086▲ $4,870
Total Liabilities and Net Assets / Fund Balance$1,269,082$1,273,023▲ $3,941

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,197$12,783$17,980
Other Assets Org$2,762--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$151,571-▲ $22,354$6,619$166,280
2022$146,139-▲ $12,785$6,408$151,571
2021$14,225$150,867▼ $12,053$5,989$146,139
2020$11,970-▲ $2,844$339$14,225
2019$11,715-▲ $841$336$11,970
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emily MooreExecutive DirectorFT$111,323$111,323

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$425,072
Program Service Revenue
$0
Investment Income
$37,105
Other Revenue
$429,357
All Other Contributions
$401,190
Change in Net Assets
$-16,458

Audited Revenue Reconciliation

Revenue per Audited Statements
$891,534
Revenue Not Reported on Form 990
$352,638
Total Revenue per Audited Statements
$1,244,172
Total Revenue per Form 990
$891,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$488,759
Grants and Similar Amounts Paid$252,401
Other Expenses$166,832
Total Fundraising Expense$134,460
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,548$108,079$65,533$288,160
Grants to Domestic Orgs$252,401--$252,401
Current Officers, Directors, Trustees, and Key Employees$44,529$44,529$22,265$111,323
Information Technology$3,716$55,792$192$59,700
Other Employee Benefits$22,395$28,537$6,492$57,424
Payroll Taxes$12,958$12,065$6,829$31,852
Conferences and Meetings$978$10,705$5,331$17,014
Office Expenses$1,378$10,892$1,171$13,441
Other Expenses$25,661$3,464$9,065$9,065
Fees for Services Accounting-$7,762-$7,762
Fees for Services Other-$1,694$6,000$7,694
All Other Expenses$1,085-$5,772$6,857
Insurance-$3,982-$3,982
Advertising--$3,568$3,568
Fees for Services Legal-$3,435-$3,435
Depreciation Depletion$950--$950
Total Functional Expenses$480,599$292,933$134,460$907,992

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,239,302
Expenses per Audited Statements$907,992
Total Expenses per Form 990$907,992
Expenses Not Reported on Form 990$331,310
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Park ServiceSan Diego, CA-General Support$252,401
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,020
Fundraising Direct Expenses$17,066
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cabrillo Under the Stars$44,020$44,020$14,566$29,454
Total Events$44,020$44,020$17,066$26,954
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
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
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
2025-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Moore
Formed
1956
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
14
Volunteers
23

Preparer

Firm
Sonnenberg & Company CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
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IRS990/OtherExpensesGrp/Desc3Event
IRS990/OtherExpensesGrp/FundraisingAmt02242
IRS990/OtherExpensesGrp/FundraisingAmt19065
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01997
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13464
IRS990/OtherExpensesGrp/ProgramServicesAmt025661
IRS990/OtherExpensesGrp/TotalAmt027903
IRS990/OtherExpensesGrp/TotalAmt11997
IRS990/OtherExpensesGrp/TotalAmt23464
IRS990/OtherExpensesGrp/TotalAmt39065
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IRS990/OtherRevenueTotalAmt011760
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0288160
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012065
IRS990/PayrollTaxesGrp/ProgramServicesAmt012958
IRS990/PayrollTaxesGrp/TotalAmt031852
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0119946
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Emily Moore
IRS990/ProfessionalFundraisingInd0true
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IRS990/PYInvestmentIncomeAmt013222
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IRS990/PYOtherRevenueAmt0460460
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IRS990/PYSalariesCompEmpBnftPaidAmt0366951
IRS990/PYTotalExpensesAmt0720546
IRS990/PYTotalRevenueAmt0938341
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-16458
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0false
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0252401
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IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt0252401
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt022354
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0151571
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012785
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt011970
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02844
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0339
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0250
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt011715

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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