2013-03-25T09:04:27-07:00 2012-06-30 West Rhode & Roberts 3104 Fourth Ave San Diego CA 92103 990 2011-07-01 204395919 FRIENDS OF THE WATER CONSERVATION GARDEN FRIE 6196600614 12122 CUYAMACA DRIVE WEST EL CAJON CA 92019 JOHN BOLTHOUSE 2013-03-22 true CHRISTOPHER M ROBERTS 6196155380 2011 2016-02-25 16:41:14Z JOHN BOLTHOUSE 12122 CUYAMACA DRIVE WEST EL CAJON CA 92019 844303 false false X WWW.THEGARDEN.ORG X 1990 CA EDUCATE AND INSPIRE THROUGH EXCELLENT EXHIBITS AND PROGRAMS THAT PROMOTE WATER CONSERVATION AND THE SUSTAINABLE USE OF RELATED NATURAL RESOURCES. 9 9 0 89 0 698850 658011 49674 137979 98 1039 26596 30311 775218 827340 0 0 62294 594594 0 55804 391105 210674 453399 805268 321819 22072 475247 402969 143665 53777 331582 349192 EDUCATE AND INSPIRE THROUGH EXCELLENT EXHIBITS AND PROGRAMS THAT PROMOTE WATER CONSERVATION AND THE SUSTAINABLE USE OF RELATED NATURAL RESOURCES. false false 637767 137979 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. 637767 true true false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false true 4 0 true 0 false false false false false false false false false false false false 0 false false false false false false false false false false false X 9 9 false false false false false false false true true false false false true true true true true true true true false false CA X KAY MCGRATH 6196600614 12122 CUYAMACA DRIVE WEST EL CAJON CA 92019 X RICHARD WRIGHT 1.00 X X 0 0 0 ELEANOR HUGUS 1.00 X X 0 0 0 CINDY MILES 1.00 X 0 0 0 CHERYL MINSHEW 1.00 X 0 0 0 HAROLD BAILEY 1.00 X 0 0 0 SUE ELLEN BENSON 1.00 X 0 0 0 DAMIAN ESPARZA 1.00 X 0 0 0 DARIN HANDLEY 1.00 X 0 0 0 RICH RESTUCCIA 1.00 X 0 0 0 JOHN BOLTHOUSE 40.00 X 0 0 0 MARTY EBERHARDT 40.00 X 96155 0 22560 96155 22560 0 true false false 0 575267 82744 6128 658011 Membership Dues & Assessments 900099 29985 29985 EVENTS 35084 35084 CLASSES, TOURS, ASSEMBLY 900099 72910 72910 137979 1039 1039 0 0 0 0 0 0 24364 16963 7401 7401 FACILITY RENTALS 900099 22910 22910 22910 827340 168290 1039 0 0 0 0 137267 108727 19027 9513 0 298374 236338 41357 20679 4869 3857 675 337 121873 96533 16893 8447 32211 25514 4465 2232 0 346 274 48 24 1500 1188 208 104 0 0 0 0 31258 24759 4333 2166 7887 6247 1093 547 2140 1695 297 148 0 0 1012 802 140 70 0 0 91 91 0 0 455 360 63 32 GARDEN MAINTENANCE 14561 11534 2018 1009 CLASSES & EVENTS 23417 18548 3246 1623 MAINTENANCE & UTILITIES 43412 34386 6017 3009 CONTRACT SERVICES 63453 50260 8795 4398 21142 16745 2931 1466 805268 637767 111697 55804 109276 77543 300098 301094 0 32416 9698 0 0 0 5372 2372 28085 12262 0 0 0 0 0 0 475247 402969 143665 53777 143665 53777 X 324791 349192 6791 331582 349192 475247 402969 X 22072 -4462 X false true true X false false X 46307 16367 11959 712713 687996 1475342 5720 5255 18621 24364 53960 0 0 0 46307 22087 17214 731334 712360 1529302 0 0 1529302 98 1039 1137 0 98 1039 1137 0 47484 107994 155478 46307 22087 17214 778916 821393 1685917 0.90710 0.94650 0.00070 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 827340 805268 22072 -4462 -4462 17610 1253912 426572 426572 827340 827340 1277970 472702 472702 805268 805268 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 X X false false false false false false false false false false MARTY EBERHARDT 96155 22560 118715 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 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available UPON REQUEST Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees SEE 15A Form 990, Part VI, Line 12c 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 11 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