Encinitas Preservation Association FY2020 filing

Tax-deductible

Encinitas, CA501(c)(3)HousingEIN 26-3679162Revenue $133K in FY2020

On file with the IRSencinitaspreservationfoundation.org207 W D St, 92024-3518 · Encinitas, CATax-exempt since Apr 2010Publicly supported — 509(a)(2)

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Encinitas Preservation Association is dedicated to preserving historic buildings and places that represent the rich core of historic culture in the city of Encinitas for the enjoyment of future generations. And to provide low income housing to residents of Encinitas.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $23K a year · 20% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$659K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$133K
Spent
$160K
To programs
95%
Net assets
$838K
By yearFY2020–FY2025
Revenue
$133K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$133K
FY2021$119K
FY2022$124K
FY2023$159K
FY2024$98K
FY2025$78K
Expenses
$160K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$160K
FY2021$124K
FY2022$126K
FY2023$140K
FY2024$160K
FY2025$140K
Net assets
$838K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$838K
FY2021$832K
FY2022$830K
FY2023$855K
FY2024$785K
FY2025$721K

From the FY2020 Form 990 (year ending June 2020) · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $153K Management & general 4% · $7K Fundraising 0% · $280

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Encinitas Preservation Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Preserves historic buildings and provides low-income housing for Encinitas residents.

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Provided by the organization

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1 program · $153K · in their own filed words · FY2019
01

During the past year there has been an open house for the public to learn the history of the boat houses and other historical residences in the COMMUNITY.THERE are six rental units. Four of the untis rented are affordable housing units.

$153Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$133K
Ln 12
Fees for servicesLn 2g$97K
Gifts and grantsLn 1h$36K
Other incomeLn 4–11$553
Money outPt IX
$160K
Ln 25
Programscol B$153K
Managementcol C$7K
Fundraisingcol D$280
Owns and owesPt X
$838K
net assets · Ln 32
Cash and savingsLn 1–2$55K
Total assetsLn 16$1.5M
LiabilitiesLn 26$659K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$36K
Government grantsLn 1e$25K
Fundraising eventsLn 1c$11K
Fees for servicesLn 2g$97K
Other incomeLn 4–11$553
Total revenueLn 12$133K
Assets in detailPt X, end of year
CashLn 1$55K
Cash and savings togetherLn 1–2$55K
Land, buildings, equipmentLn 10c$1.4M
Total assetsLn 16$1.5M
LiabilitiesLn 26$659K
Net assetsLn 32$838K
OperationsPt I, VI
EmployeesI 50
VolunteersI 619
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$102K$55K
Land, buildings, equipmentLn 10c$1.4M$1.4M
Total assetsLn 16$1.5M$1.5M
LiabilitiesLn 26$635K$659K
Net assetsLn 32$864K$838K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other fees for servicesLn 11g$9K$9K$35$280
InterestLn 20$45K$45K
Depreciation, depletion and amortizationLn 22$40K$40K
InsuranceLn 23$14K$7K$7K
Other expenses (24a–d)Ln 24$52K$52K−$62
Total functional expensesLn 25$160K$153K$7K$280

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $78K$140K−$61K$721K 990 PDF
FY2024 $98K$160K−$62K$785K 990 PDF
FY2023 $159K$140K$18K$855K 990 PDF
FY2022 $124K$126K−$2K$830K 990 PDF
FY2021 $119K$124K−$6K$832K 990 PDF
FY2020 Viewing $133K$160K−$27K$838K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $132,802 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $29,685$35,555
I-9 Program service revenuePrior year $109,036$96,694
I-10 Investment income$0
I-11 Other revenuePrior year $993$553
I-12 Total revenuePrior year $139,714$132,802
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $112,569$160,225
I-18 Total expensesPrior year $112,569$160,225
I-19 Revenue less expensesPrior year $27,145−$27,423
Part VI · Governance 14 of 14 board members independent, 3 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $132,802 across 6 lines filed
Lines not itemized here account for −$494 of total revenue; see the IRS return.
VIII-1c Fundraising events$10,555
VIII-1e Government grants$25,000
VIII-1h Total contributions, gifts and grants$35,555
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $96,694$96,694
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,047$1,047
VIII-12 Total revenueRelated to mission $97,247 · Unrelated business $0 · Excluded from tax $0$132,802
Part IX · Statement of functional expenses $160,225 across 5 lines filed
IX-11g Other fees for servicesPrograms $9,182 · Management $35 · Fundraising $280$9,497
IX-20 InterestPrograms $45,086$45,086
IX-22 Depreciation, depletion and amortizationPrograms $39,864$39,864
IX-23 InsurancePrograms $6,887 · Management $6,975$13,862
IX-24 Other expenses (24a–d)Programs $51,978 · Management −$62$51,916
IX-25 Total functional expensesPrograms $152,997 · Management $6,948 · Fundraising $280$160,225
Part X · Balance sheet $1,496,699 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $101,628$55,371
X-10c Land, buildings and equipment, netStart of year $1,397,306$1,441,328
X-16 Total assetsStart of year $1,498,934$1,496,699
X-19 Deferred revenue$5,198
X-25 Other liabilities$6,333
X-26 Total liabilitiesStart of year $634,605$658,979
X-27 Net assets without donor restrictionsStart of year $864,329$837,720
X-32 Total net assets or fund balancesStart of year $864,329$837,720
X-33 Total liabilities and net assetsStart of year $1,498,934$1,496,699
Part XI · Reconciliation of net assets $837,720 net assets at year end
XI-1 Total revenue$132,802
XI-2 Total expenses$160,225
XI-3 Revenue less expenses−$27,423
XI-4 Net assets at start of year$864,329
XI-8 Prior period adjustments$814
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$837,720

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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