Friends of Famosa Slough

Nonprofit profile at a glance

EIN
330221334
IRS 990 coverage
2020–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023
Location
San Diego, CA, US
Phone
6192244591
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$7,761
Expenses
$9,218
Assets
$650,460
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

People named in this filing

  • JAMES PEUGH (Chairman)
  • BARBARA PEUGH (Treasurer)
  • TIM FLEMING (Vice Chairman)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help restore the Slough and to promote public awareness of the importance of wetlands.

What it reported doing in 2023

We engaged over 400 community members at work party events, bird and nature walks, and school events. We had small groups of volunteers for approximately 15 work sessions to maintain the property owned by the Organization that was purchased for the purpose of serving as a buffer adjacent to the wetlands. We removed over 6,000 pounds of non-native vegetation, planted over 120 native plans, maintained trails by cutting back vegetation and picking up an estimated 500 pounds of trash.We incurred $3,722 in property taxes for the adjacent land purchased by the Organization in 2012 and 2014 which will be turned over to the City of San Diego when the native plants have been established.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 63
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.5%; rating input score 99
  • Program expense ratio: 83.6%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 27th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.8%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 70.56; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -11.8% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 41.6% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 38th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 99.5% of revenue deployed · 83.6% of spending went to programs
  • Governance: 8 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $8K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Growth: Asset growth scored 0/100.