Civic Intelligence

San Diego Bird Alliance

990 • Fiscal year 2015 • EIN 95-6100273

Jun 01, 2014 to May 31, 2015 • Filed on Nov 19, 2015

4010 Morena Boulevard Room 100San Diego, CA 92117-4547

(858) 273-7800

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

12th percentile

0.01x

Higher debt load relative to revenue than 12% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

77th percentile

17%

Higher net margin than 77% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

27th percentile

$67,136

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

57th percentile

2.4%

Faster asset growth than 57% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

7th percentile

-42%

Faster revenue growth than 7% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$5,103,041

Up $121,447 (+2.4%) from 2014

Net Assets

Up

$5,092,417

Up $127,243 (+2.6%) from 2014

Liabilities

Down

$10,624

Down $5,796 (-35%) from 2014

Revenue

Down

$736,405

Down $524,081 (-42%) from 2014

Expenses

Down

$609,162

Down $65,150 (-9.7%) from 2014

Net Income

Down

$127,243

Down $458,931 (-78%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,281,014Liabilities 2011: $73,900Net Assets 2011: $4,207,1142011Assets 2012: $4,182,152Liabilities 2012: $29,367Net Assets 2012: $4,152,7852012Assets 2013: $4,409,400Liabilities 2013: $30,400Net Assets 2013: $4,379,0002013Assets 2014: $4,981,594Liabilities 2014: $16,420Net Assets 2014: $4,965,1742014Assets 2015: $5,103,041Liabilities 2015: $10,624Net Assets 2015: $5,092,4172015Assets 2016: $4,974,706Liabilities 2016: $39,243Net Assets 2016: $4,935,4632016Assets 2017: $5,451,204Liabilities 2017: $96,985Net Assets 2017: $5,354,2192017Assets 2018: $5,827,570Liabilities 2018: $63,075Net Assets 2018: $5,764,4952018Assets 2019: $5,745,279Liabilities 2019: $29,278Net Assets 2019: $5,716,0012019Assets 2020: $6,215,983Liabilities 2020: $139,889Net Assets 2020: $6,076,0942020Assets 2021: $7,055,260Liabilities 2021: $154,210Net Assets 2021: $6,901,0502021Assets 2022: $7,076,592Liabilities 2022: $98,928Net Assets 2022: $6,977,6642022Assets 2023: $7,279,382Liabilities 2023: $245,187Net Assets 2023: $7,034,1952023Assets 2024: $7,569,743Liabilities 2024: $193,840Net Assets 2024: $7,375,9032024

Highlighted filing

2015

Assets$5,103,041
Liabilities$10,624
Net Assets$5,092,417

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,212,837Expenses 2011: $694,588Net Income 2011: $1,518,2492011Expenses 2012: $542,2542012Revenue 2013: $529,142Expenses 2013: $583,855Net Income 2013: -$54,7132013Revenue 2014: $1,260,486Expenses 2014: $674,312Net Income 2014: $586,1742014Revenue 2015: $736,405Expenses 2015: $609,162Net Income 2015: $127,2432015Revenue 2016: $642,604Expenses 2016: $799,558Net Income 2016: -$156,9542016Revenue 2017: $1,347,960Expenses 2017: $954,442Net Income 2017: $393,5182017Revenue 2018: $1,309,322Expenses 2018: $899,046Net Income 2018: $410,2762018Revenue 2019: $825,498Expenses 2019: $873,992Net Income 2019: -$48,4942019Revenue 2020: $1,007,207Expenses 2020: $864,203Net Income 2020: $143,0042020Revenue 2021: $831,626Expenses 2021: $873,109Net Income 2021: -$41,4832021Revenue 2022: $1,537,776Expenses 2022: $1,072,812Net Income 2022: $464,9642022Revenue 2023: $1,553,103Expenses 2023: $1,398,736Net Income 2023: $154,3672023Revenue 2024: $1,729,535Expenses 2024: $1,897,558Net Income 2024: -$168,0232024

Highlighted filing

2015

Revenue$736,405
Expenses$609,162
Net Income$127,243
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Nov 19, 2015
Return Version
2014v5.0
Gross Receipts
$736,405
Mission and Program Overview

Mission

Together we defend the regions birds, unique biodiversity and threatened habitats through advocacy, education and restoration.

Fostering the protection of birds and other wildlife through education and research. Advocating for a cleaner and healthier environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,784,258$3,315,873▲ $531,615
Land, Buildings, and Equipment, Net$1,290,552$1,342,605▲ $52,053
Savings and Temporary Cash Investments$714,935$236,202▼ $478,733
Accounts Receivable$52,413$105,945▲ $53,532
Cash and Non-Interest-Bearing Accounts$112,890$74,235▼ $38,655
Prepaid Expenses and Deferred Charges$26,546$28,181▲ $1,635
Total Assets$4,981,594$5,103,041▲ $121,447
Liabilities
Accounts Payable and Accrued Expenses$16,420$10,624▼ $5,796
Total Liabilities$16,420$10,624▼ $5,796
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,091,424$3,086,173▼ $5,251
Unrestricted Net Assets$1,250,052$1,307,932▲ $57,880
Temporarily Rstr Net Assets$623,698$698,312▲ $74,614
Total Net Assets Fund Balance$4,965,174$5,092,417▲ $127,243
Total Liabilities and Net Assets / Fund Balance$4,981,594$5,103,041▲ $121,447

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,134,453-$1,134,453
Buildings$167,186$110,650$277,836
Other Land Buildings$37,107$36,477$77,261
Equipment$716$14,841$15,557
Leasehold Improvements$3,143$3,414$6,557
Other Securities$53,647--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$4,408,659$33,171▲ $89,627-$4,487,152
2013$3,847,458$504,760▲ $160,073-$4,408,659
2012$3,592,386$6,087▲ $296,594-$3,847,458
2011$3,624,035$3,500▼ $48,739-$3,592,386
2010$1,826,557$1,584,776▲ $265,027-$3,624,035
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher RedfernExecutive DirectorFT$67,136$67,136

Board Members and Trustees

NameTitle
Ed HenryPresident
Lisa ChaddockVice President
Becky WilbanksMember
David KimballMember
David StumpMember
Eowyn BatesMember
Jim PeughMember
Mel HintonMember
Mike MatherlyMember
Sarah ZakariaMember
Joe ThompsonSecretary
Conny JamisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$401,819
Program Service Revenue
$136,372
Investment Income
$191,967
Other Revenue
$6,247
All Other Contributions
$364,819
Change in Net Assets
$127,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$359,996
Salaries, Compensation, and Employee Benefits$249,166
Total Fundraising Expense$75,809
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,780$15,762$10,746$143,288
Current Officers, Directors, Trustees, and Key Employees$33,568$13,427$20,141$67,136
Occupancy$31,641$15,299$4,891$51,831
Fees for Services Accounting$20,963$9,386$939$31,288
Depreciation Depletion$18,904$2,628$2,900$24,432
Other Employee Benefits$14,887$2,773$2,362$20,022
Payroll Taxes$15,257$2,059$1,404$18,720
Insurance$14,940$1,075$1,270$17,285
Office Expenses$2,016$3,671$1,881$7,568
All Other Expenses-$4,492-$4,492
Information Technology$438$3,753-$4,191
Other Expenses$1,127$1,690$8,534$2,817
Travel$361$181$60$602
Total Functional Expenses$451,920$81,433$75,809$609,162
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 form 990 is reviewed by the President, Executive Director, and the Treasurer, and made available for Board review and discussion prior to filing.

Form 990, Part VI, Section A, Line 4

In July 2015, the organizations Articles of Incorporation were revised to make the organization governed by the board of directors and cancel outstanding memberships. The revised Articles of Incorporation state, The corporation shall have no members. All outstanding mamberships are cancelled.

Form 990, Part VI, Section A, Line 7A

General membership elects the President, Vice President, Secretary, and Treasurer.

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

SDAS Board members review and sign the conflict of interest policy annually to maintain policy awareness, but the major control is that any expenditures, hiring, or other contractual commitments must have SDAS Board approval. One of the checklist items is whether or not this action would be a conflict of interest issue. If an action is deemed to be a conflict of interest issue, the Board does not approve of the action.

Form 990, Part VI, Section B, Line 15

The Compensation Committee is appointed by the SDAS Board. The committee obtains salary ranges for all salaried positions by perusing published materials and gathering additional information. The President of the Board conducts a performance review of the Executive Director annually. The performance review, salary range information, current SDAS budget, the financial position of SDAS, and the general cost of living index are used to derive at a proposed salary increase. This is then submitted to the SDAS Board of Directors.

Form 990, Part VI, Section C, Line 19

The form 990 is available to the public upon request.

Filing and Contact Details

Filer

Filer Name
San Diego Audubon Society
EIN
95-6100273
Phone
8582737800
Address
4010 Morena Boulevard Room 100, San Diego, CA 92117-4547

Signing Officer

Name
Edward Henry
Title
Board President
Signed
2015-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Henry
Formed
1953
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
13
Volunteers
950

Preparer

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

Additional Explanations

Form 990, Part III, Line 4A

Fee Based Programs - Bird Festival This program is an annual 3-4 day event with 50 plus education and conservation trips and/or classes. The Education focus includes workshops on topics such as bird identification, photography anatomy, painting, and sounds. Some of the workshops are designed especially for children. These include bird painting, raptor displays, and bird calling. Children are admitted free to several workshops. The Conservation focus includes field trips and workshops on a range of enviornmental topics that include visiting coastal National Wildlife Refuges, designated important bird areas, and native habitat restoration. Conservation workshops include seabird conservation, citizen science, and forestry issues. The event attendance is approximately 450 people. These attendees come from the local area as well as across the USA.

Form 990, Part III, Line 4B

Sanctuaries - Silverwood Wildlife Sancuary 85 acres along Wild Cat Canyon Road in Lakeside, CA were donated to SDAS in 1966 as a nature preserve. Currently the sanctuary has expanded to 868 acres of natural habitat for approximately 30 species of native mammals, 25 species of reptiles, and 160 bird species. Silverwood provides the native habitat that allows the community the oppourtunity to enjoy the nature preserve through nature hikes and educational events. Over 2000 visitors come to Silverwood Wildlife Sanctuary annually. Anstine Audubon Nature Preserve is an 11 acre property located in Northern San Diego County that was donated to SDAS as a permanent Refuge for wildlife and as a resource for the local community to learn about nature, habitat restoration techniques, and wildlife friendly gardening.

Form 990, Part III, Line 4C

Other Programs - OutdoorExplore is an educational program designed for children K-5th grade. Program goals include introducing children to nearby natural areas, increasing observational skills, learning about local animals and plants, and developing a stewardship ethic. Aprroximately 1,000 children in the San Diego area participate in this program. Conservation Cleanups - SDAS conducts 20-30 community volunteer based habitat maintenance / restoration events to support habitat for threatened and/or endangered species. More than 950 people particiapate in these volunteer events. Field Trips - SDAS conducts local birding field trips in the community to increase the publics awareness of birds and their native habitat. Local field trips are conducted 3-6 times per month with 10-50 people per field trip. Speakers Bureau - Volunteer members of SDAS provide speakers to other organizations in the community. As a method of providing education and information on enviornmental issues, local birding, wildlife habitat, etc. Workshops and Classes - Education classes are conducted in bird identification, native plant gardening and water conservation, and natural habitat. Tabling Events - Members of SDAS are present at key public events with information and guidance for the public on conservation, birding, native habitat, water conservation landscaping, etc. Publications - Sketches is published 10 time per year and distributed to SDAS members as well as provided at no charge at various locations such as local libraries, nature centers, Colleges and Universities, and retail outlets. The publication contains information on conservation issues of concern in the local communities as well as a listing of activities for members and the public to attend in support of SDASs conservation and educational efforts.

Financial Statement Notes

V 4

The endowment funds are to provide income and insure the usage of the endowed lands as open space sanctuaries.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.57$0.19$7.38$1.73$1.90$0.17
2023Detailed filing. Detailed filing data is available for this year.$7.28$0.25$7.03$1.55$1.40$0.15
2022Detailed filing. Detailed filing data is available for this year.$7.08$0.10$6.98$1.54$1.07$0.46
2021Detailed filing. Detailed filing data is available for this year.$7.06$0.15$6.90$0.83$0.87$0.04
2020Detailed filing. Detailed filing data is available for this year.$6.22$0.14$6.08$1.01$0.86$0.14
2019Detailed filing. Detailed filing data is available for this year.$5.75$0.03$5.72$0.83$0.87$0.05
2018Detailed filing. Detailed filing data is available for this year.$5.83$0.06$5.76$1.31$0.90$0.41
2017Detailed filing. Detailed filing data is available for this year.$5.45$0.10$5.35$1.35$0.95$0.39
2016Detailed filing. Detailed filing data is available for this year.$4.97$0.04$4.94$0.64$0.80$0.16
2015Detailed filing. Detailed filing data is available for this year.$5.10$0.01$5.09$0.74$0.61$0.13
2014Summary only. Only limited summary data is available for this year.$4.98$0.02$4.97$1.26$0.67$0.59
2013Summary only. Only limited summary data is available for this year.$4.41$0.03$4.38$0.53$0.58$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.03$4.15$0.54
2011Summary only. Only limited summary data is available for this year.$4.28$0.07$4.21$2.21$0.69$1.52