FRIENDS OF THE WATER CONSERVATIONGARDEN: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE WATER CONSERVATIONGARDEN (EIN 20-4395919)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-03-25
- IRS object ID
- 201330849349300008
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-03-25T09:04:27-07:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Rhode & Roberts | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3104 Fourth Ave | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204395919 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF THE WATER CONSERVATION GARDEN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FRIE | NameControl |
| Phone | 6196600614 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12122 CUYAMACA DRIVE WEST | AddressLine1 |
| City | EL CAJON | City |
| State | CA | State |
| ZIP Code | 92019 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN BOLTHOUSE | Name |
| Title | Executive Direc | Title |
| Date Signed | 2013-03-22 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHRISTOPHER M ROBERTS | Name |
| Phone | 6196155380 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOHN BOLTHOUSE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12122 CUYAMACA DRIVE WEST | AddressLine1 |
| City | EL CAJON | City |
| State | CA | State |
| ZIP Code | 92019 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 844303 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.THEGARDEN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1990 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | EDUCATE AND INSPIRE THROUGH EXCELLENT EXHIBITS AND PROGRAMS THAT PROMOTE WATER CONSERVATION AND THE SUSTAINABLE USE OF RELATED NATURAL RESOURCES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 89 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 698850 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 658011 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 49674 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 137979 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 98 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1039 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 26596 | OtherRevenuePriorYear |
| Other Revenue Current Year | 30311 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 775218 | TotalRevenuePriorYear |
| Total Revenue Current Year | 827340 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 62294 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 594594 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 55804 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 391105 | OtherExpensePriorYear |
| Other Expenses Current Year | 210674 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 453399 | TotalExpensesPriorYear |
| Total Expenses Current Year | 805268 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 321819 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 22072 | RevenuesLessExpensesCY |
| Total Assets BOY | 475247 | TotalAssetsBOY |
| Total Assets EOY | 402969 | TotalAssetsEOY |
| Total Liabilities BOY | 143665 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 53777 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 331582 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 349192 | NetAssetsOrFundBalancesEOY |
| Mission Description | EDUCATE AND INSPIRE THROUGH EXCELLENT EXHIBITS AND PROGRAMS THAT PROMOTE WATER CONSERVATION AND THE SUSTAINABLE USE OF RELATED NATURAL RESOURCES. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 637767 | Expense |
| Revenue | 137979 | Revenue |
| Description | COMPLETED A TRANSITION TO GOVERNANCE AND OPERATING OF THE WATER CONSERVATION GARDEN. THE ORGANIZATION CONTRACTED WITH THE WATER CONSERVATION GARDEN AUTHORITY, A CALIFORNIA JOINT POWERS AUTHORITY, TO GOVERN AND OPERATE A 5 ACRE GARDEN THAT PROMOTES WATER CONSERVATION THROUGH THEMED GARDENS.REACHED 28,000 SCHOOL CHILDREN BY THE END OF THE FISCAL YEAR 2011-2012.WAS RECOGNIZED BY THE AMERICAN PUBLIC GARDENS ASSOCIATION AS ONE OF 8 NORTH AMERICAN PUBLIC GARDENS WITH MODEL COMMUNITY OUTREACH PROGRAMS.OPENED NEW EXHIBITS ON STORM WATER MANAGEMENT, INCLUDING A GREEN ROOF BUILDING AND A PERMEABLE PAVEMENT FOUNTAIN. | Description |
| Total Program Service Expense | 637767 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Quid Pro Quo Disclosure | false | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Form720 Filed | false | Form720Filed |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Policies Reference Chapters | false | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KAY MCGRATH | NamePerson |
| Telephone Number | 6196600614 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12122 CUYAMACA DRIVE WEST | AddressLine1 |
| City | EL CAJON | City |
| State | CA | State |
| ZIP Code | 92019 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | FormerFormer |
|---|---|---|---|---|---|---|---|
| RICHARD WRIGHT | |||||||
| President | 1.00 | X | X | 0 | 0 | 0 | |
| ELEANOR HUGUS | |||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 | |
| CINDY MILES | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| CHERYL MINSHEW | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| HAROLD BAILEY | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| SUE ELLEN BENSON | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DAMIAN ESPARZA | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| DARIN HANDLEY | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| RICH RESTUCCIA | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| JOHN BOLTHOUSE | |||||||
| Executive Dir. | 40.00 | X | 0 | 0 | 0 | ||
| MARTY EBERHARDT | |||||||
| FORMER EXEC. DIR. | 40.00 | 96155 | 0 | 22560 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 96155 | TotalReportableCompFromOrg |
| Total Other Compensation | 22560 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 575267 | GovernmentGrants |
| All Other Contributions | 82744 | AllOtherContributions |
| Noncash Contributions | 6128 | NoncashContributions |
| Total Contributions | 658011 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Membership Dues & Assessments | 900099 | 29985 | 29985 |
| EVENTS | 35084 | 35084 | |
| CLASSES, TOURS, ASSEMBLY | 900099 | 72910 | 72910 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 137979 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1039 | TotalRevenueColumn |
| Exclusion | $1,039 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 24364 | GrossSalesOfInventory |
| Cost Of Goods Sold | 16963 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7401 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7401 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FACILITY RENTALS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 22910 | TotalRevenueColumn |
| Related Or Exempt Function Income | 22910 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 22910 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 827340 | TotalRevenueColumn |
| Related Or Exempt Function Income | 168290 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,039 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 137267 | Total |
| Program Services | 108727 | ProgramServices |
| Management And General | 19027 | ManagementAndGeneral |
| Fundraising | 9513 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 298374 | Total |
| Program Services | 236338 | ProgramServices |
| Management And General | 41357 | ManagementAndGeneral |
| Fundraising | 20679 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4869 | Total |
| Program Services | 3857 | ProgramServices |
| Management And General | 675 | ManagementAndGeneral |
| Fundraising | 337 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 121873 | Total |
| Program Services | 96533 | ProgramServices |
| Management And General | 16893 | ManagementAndGeneral |
| Fundraising | 8447 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32211 | Total |
| Program Services | 25514 | ProgramServices |
| Management And General | 4465 | ManagementAndGeneral |
| Fundraising | 2232 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 346 | Total |
| Program Services | 274 | ProgramServices |
| Management And General | 48 | ManagementAndGeneral |
| Fundraising | 24 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1500 | Total |
| Program Services | 1188 | ProgramServices |
| Management And General | 208 | ManagementAndGeneral |
| Fundraising | 104 | Fundraising |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31258 | Total |
| Program Services | 24759 | ProgramServices |
| Management And General | 4333 | ManagementAndGeneral |
| Fundraising | 2166 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7887 | Total |
| Program Services | 6247 | ProgramServices |
| Management And General | 1093 | ManagementAndGeneral |
| Fundraising | 547 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2140 | Total |
| Program Services | 1695 | ProgramServices |
| Management And General | 297 | ManagementAndGeneral |
| Fundraising | 148 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1012 | Total |
| Program Services | 802 | ProgramServices |
| Management And General | 140 | ManagementAndGeneral |
| Fundraising | 70 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91 | Total |
| Management And General | 91 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 455 | Total |
| Program Services | 360 | ProgramServices |
| Management And General | 63 | ManagementAndGeneral |
| Fundraising | 32 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| GARDEN MAINTENANCE | 14561 | 11534 | 2018 | 1009 |
| CLASSES & EVENTS | 23417 | 18548 | 3246 | 1623 |
| MAINTENANCE & UTILITIES | 43412 | 34386 | 6017 | 3009 |
| CONTRACT SERVICES | 63453 | 50260 | 8795 | 4398 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21142 | Total |
| Program Services | 16745 | ProgramServices |
| Management And General | 2931 | ManagementAndGeneral |
| Fundraising | 1466 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 805268 | Total |
| Program Services | 637767 | ProgramServices |
| Management And General | 111697 | ManagementAndGeneral |
| Fundraising | 55804 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 109276 | BOY |
| EOY | 77543 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 300098 | BOY |
| EOY | 301094 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32416 | BOY |
| EOY | 9698 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5372 | BOY |
| EOY | 2372 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28085 | BOY |
| EOY | 12262 | EOY |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 475247 | BOY |
| EOY | 402969 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143665 | BOY |
| EOY | 53777 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143665 | BOY |
| EOY | 53777 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 324791 | BOY |
| EOY | 349192 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6791 | BOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 331582 | BOY |
| EOY | 349192 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 475247 | BOY |
| EOY | 402969 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 22072 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -4462 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 46307 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 16367 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 11959 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 712713 | CurrentTaxYearMinus1Year |
| Current Tax Year | 687996 | CurrentTaxYear |
| Total | 1475342 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 5720 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5255 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 18621 | CurrentTaxYearMinus1Year |
| Current Tax Year | 24364 | CurrentTaxYear |
| Total | 53960 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 46307 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 22087 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 17214 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 731334 | CurrentTaxYearMinus1Year |
| Current Tax Year | 712360 | CurrentTaxYear |
| Total | 1529302 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 1529302 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 98 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1039 | CurrentTaxYear |
| Total | 1137 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 98 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1039 | CurrentTaxYear |
| Total | 1137 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 47484 | CurrentTaxYearMinus1Year |
| Current Tax Year | 107994 | CurrentTaxYear |
| Total | 155478 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 46307 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 22087 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 17214 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 778916 | CurrentTaxYearMinus1Year |
| Current Tax Year | 821393 | CurrentTaxYear |
| Total | 1685917 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.90710 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.94650 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00070 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00010 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue | 827340 | TotalRevenue |
| Total Expenses | 805268 | TotalExpenses |
| Excess Or Deficit For Year | 22072 | ExcessOrDeficitForYear |
| Other | -$4,462 | OtherAmount |
| Total Adjustments | -4462 | TotalAdjustments |
| Excess Or Deficit Per FS | 17610 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1253912 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 426572 | OtherRevenues |
| Revenue Not Rptd F990 | 426572 | RevenueNotRptdF990 |
| Revenue Subtotal | 827340 | RevenueSubtotal |
| Total Revenue Per Form990 | 827340 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1277970 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 472702 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 472702 | ExpensesNotRptdF990 |
| Expenses Subtotal | 805268 | ExpensesSubtotal |
| Total Expenses Per Form990 | 805268 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X | Part X : FIN48 Footnote | The Friends is exempt from income taxes under Section 501(c)(3) of the Internal Revenue 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 Friends has reviewed its positions for all open tax years and has determined that no provision for income tax positions is required. |
| Part XIII, Line 2d | Part XIII, Line 2d: Other expenses and losses per audited F/S | EXPENSE DIFFERENCE FROM 18-MONTH AUDIT $472702 |
| Part XII, Line 2d | Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 | INCOME DIFFERENCE FROM 18-MONTH AUDIT $426572 |
| Part XI, Line 8 | Part XI, Line 8: Other Changes in Net Assets or Fund Balances | NET ASSETS ADJUSTMENT AS A RESULT OF AUDIT $ -4462 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARTY EBERHARDT | NamePerson |
| Base Compensation Filing Org | 96155 | BaseCompensationFilingOrg |
| Nontaxable Benefits Filing Org | 22560 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 118715 | TotalCompensationFilingOrg |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 990: PART 1, LINE 5 & PART IX, LINE 24A | The Water Conservation Garden contracts for employee services with the San Diego County Water Authority. Accordingly, staff costs have been reported on the statement of functional expense as executive director compensation and contracted employee services. | |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | UPON REQUEST | Form 990, Part VI, Line 19 |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | SEE 15A | Form 990, Part VI, Line 15b |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND ALL BOARD MEMBERS MUST DISCLOSE ANY CONFLICTS IMMEDIATELY TO THE BOARD. | Form 990, Part VI, Line 12c |
| Form 990, Part VI, Line 11: Form 990 Review Process | COPY OF 990 PROVIDED TO ALL BOARD MEMBERS TO REVIEW PRIOR TO SUBMITTING FORM TO IRS | Form 990, Part VI, Line 11 |