Gaviota Coast Conservancy

Tax-deductible

Santa Barbara, CA501(c)(3)EnvironmentEIN 77-0455133Revenue $555K in FY2024

On file with the IRSgaviotacoastconservancy.org351 Paseo Nuevo, 93101-3382 · Santa Barbara, CATax-exempt since Jul 1998Publicly supported charity — 170(b)(1)(A)(vi)

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To protect, restore and enhance the unique resources of the open space lands of the Gaviota Coast

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 30 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $123K a year · 33% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$116K
to officers and key staff · 11% of spending
Top officer’s pay higher than 88% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $319K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$35.3M
100% of total assets
Concern: liabilities are 100% of assets; over 80%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$555K
+39% vs prior year
Spent
$1.0M
To programs
87%
Net assets
$63K
By yearFY2020–FY2024
Revenue
$555K
FY2024▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2020$283K
FY2021$299K
FY2022$313K
FY2023$399K
FY2024$555K
Expenses
$1.0M
FY2024▲ +145%
Tap a bar for its year
Expenses by fiscal year
FY2020$388K
FY2021$275K
FY2022$343K
FY2023$423K
FY2024$1.0M
Net assets
$63K
FY2024▼ -88%
Tap a bar for its year
Net assets by fiscal year
FY2020$574K
FY2021$598K
FY2022$568K
FY2023$544K
FY2024$63K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1998.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $897K Management & general 8% · $88K Fundraising 5% · $52K

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

11 people listed on the 990; $116K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$116,443Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Doug Kern’s $116K as Executive Director is at the 88th percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Doug Kern$116,443$154,839$156,678——
Douglas R Kern———$139,908$127,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Gaviota Coast Conservancy 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 15aYes

Programs and updates

Protects, restores, and enhances the unique open space lands of the Gaviota Coast.

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Provided by the organization

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3 programs · $897K · in their own filed words · FY2024
01

Gaviota coast conservancy actively pursues permanent conservation of special gaviota coast parcels through fee-for-title purchase agreements as well as conservation easements with willing sellers. The conservancy actively participates in the california program to preserve 30% of the states land by 2030.

$439Kprogram expense
02

We analyze proposed development projects for consistency with local, state and federal land use laws and policies, providing written and oral testimony during public hearings. Gaviota coast conservancy has been successful in preventing inappropriate major development projects on the gaviota coast.

$326Kprogram expense
03

The conservancy conducts community outreach programs on the significance of the gaviota coast and the need to preserve its rural character and ecological integrity from the threat of inappropriate development. We utilize local media to enhance public awareness and involvement.

$132Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 11 funders →
Grants paid · 3 grants · $91K · 2020–2020
Frinji Coffee INCFY2020$50,000
White Buffalo Land TrustCA · FY2020$25,000
Cachuma Resource Conservation DistrictFY2020$15,909

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$555K
Ln 12
Gifts and grantsLn 1h$537K
Investment incomeLn 3$18K
Money outPt IX
$1.0M
Ln 25
Programscol B$897K
Managementcol C$88K
Fundraisingcol D$52K
Owns and owesPt X
$63K
net assets · Ln 32
Cash and savingsLn 1–2$403K
Total assetsLn 16$35.4M
LiabilitiesLn 26$35.3M
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$537K
Fundraising eventsLn 1c$15K
Investment incomeLn 3$18K
Total revenueLn 12$555K
Assets in detailPt X, end of year
CashLn 1$215K
SavingsLn 2$187K
Cash and savings togetherLn 1–2$403K
Land, buildings, equipmentLn 10c$34.9M
Other assetsLn 15$9K
Total assetsLn 16$35.4M
LiabilitiesLn 26$35.3M
Net assetsLn 32$63K
OperationsPt I, VI
EmployeesI 52
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$545K$403K
Land, buildings, equipmentLn 10c$34.9M
Total assetsLn 16$554K$35.4M
LiabilitiesLn 26$10K$35.3M
Net assetsLn 32$544K$63K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$106K$64K$21K$21K
Other salaries and wagesLn 7$206K$189K$17K
Other employee benefitsLn 9$20K$3K$17K
Payroll taxesLn 10$30K$25K$3K$2K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$83K$65K$14K$4K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$1K$22$1K
Information technologyLn 14$11K$3K$8K
OccupancyLn 16$6K$5K$1K
TravelLn 17$2K$2K$257
InterestLn 20$112K$112K
Depreciation, depletion and amortizationLn 22$100K$100K
InsuranceLn 23$195K$192K$3K
Other expenses (24a–d)Ln 24$149K$141K$1K$7K
Total functional expensesLn 25$1.0M$897K$88K$52K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $555K$1.0M−$482K$63K 990 PDF
FY2023 $399K$423K−$24K$544K 990 PDF
FY2022 $313K$343K−$30K$568K 990 PDF
FY2021 $299K$275K$24K$598K 990 PDF
FY2020 $283K$388K−$105K$574K 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 FY2024 990 (6 parts)
Part I · Summary $555,276 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $375,275$536,940
I-9 Program service revenue$0
I-10 Investment incomePrior year $23,446$18,336
I-11 Other revenue$0
I-12 Total revenuePrior year $398,721$555,276
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $212,922$361,701
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $209,639$675,163
I-18 Total expensesPrior year $422,561$1,036,864
I-19 Revenue less expensesPrior year −$23,840−$481,588
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $555,276 across 6 lines filed
VIII-1c Fundraising events$15,000
VIII-1f All other contributions, gifts and grants$521,940
VIII-1h Total contributions, gifts and grants$536,940
VIII-3 Investment incomeRelated to mission $18,336$18,336
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $18,336 · Unrelated business $0 · Excluded from tax $0$555,276
Part IX · Statement of functional expenses $1,036,864 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $63,866 · Management $21,289 · Fundraising $21,289$106,444
IX-7 Other salaries and wagesPrograms $189,062 · Management $16,693$205,755
IX-9 Other employee benefitsPrograms $3,369 · Management $16,626$19,995
IX-10 Payroll taxesPrograms $24,826 · Management $3,061 · Fundraising $1,620$29,507
IX-11c Accounting feesManagement $5,615$5,615
IX-11g Other fees for servicesPrograms $64,949 · Management $14,181 · Fundraising $3,789$82,919
IX-12 Advertising and promotionFundraising $10,358$10,358
IX-13 Office expensesPrograms $22 · Management $1,429$1,451
IX-14 Information technologyManagement $2,924 · Fundraising $7,924$10,848
IX-16 OccupancyPrograms $4,807 · Management $1,167$5,974
IX-17 TravelPrograms $1,665 · Management $257$1,922
IX-20 InterestPrograms $111,873$111,873
IX-22 Depreciation, depletion and amortizationPrograms $99,925$99,925
IX-23 InsurancePrograms $191,608 · Management $3,216$194,824
IX-24 Other expenses (24a–d)Programs $140,951 · Management $1,315 · Fundraising $7,188$149,454
IX-25 Total functional expensesPrograms $896,923 · Management $87,773 · Fundraising $52,168$1,036,864
Part X · Balance sheet $35,392,006 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $58,078$215,383
X-2 Savings and temporary cash investmentsStart of year $486,754$187,375
X-4 Accounts receivable$79,911
X-10c Land, buildings and equipment, net$34,900,075
X-15 Other assets$9,262
X-16 Total assetsStart of year $554,094$35,392,006
X-17 Accounts payable and accrued expensesStart of year $9,785$4,166,545
X-26 Total liabilitiesStart of year $9,785$35,329,285
X-27 Net assets without donor restrictionsStart of year $404,355$16,246
X-28 Net assets with donor restrictionsStart of year $139,954$46,475
X-32 Total net assets or fund balancesStart of year $544,309$62,721
X-33 Total liabilities and net assetsStart of year $554,094$35,392,006
Part XI · Reconciliation of net assets $62,721 net assets at year end
XI-1 Total revenue$555,276
XI-2 Total expenses$1,036,864
XI-3 Revenue less expenses−$481,588
XI-4 Net assets at start of year$544,309
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$62,721

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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