Preserve Calavera

Nonprofit profile at a glance

EIN
330955504
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Oceanside, CA, USA
Phone
7605791729
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Land Resources Conservation

Official website

Reported finances

Revenue
$39,331
Expenses
$41,725
Assets
$4,467,847
Liabilities
$154,089

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Diane Nygaard (President)

People named in this filing

  • Diane Nygaard (President)
  • Michael Lichtman (Treasurer)
  • ANNE-CATHERINE ROCH-LEVECQ (BOARD MEMBER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To protect, enhance, and restore the natural resources of coastal North San Diego County.

What it reported doing in 2024

Preserve Calavera Highlights for 2024Restoring native habitat: Continued performing monthly restorations at Rancho La Costa and El Corazon locations. Supported potential land acquisitions for preservation. Worked with developer to protect open space within development projects.Lands management: Reviewed and commented on numerous local development projects. Participated and hosted annual cleanup events, including El Salto Falls. Continue coalition efforts to protect agriculture land.Water Quality: Preserve Calavera continues to lead the ongoing bimonthly regional water shed testing. This includes providing supplies, leading volunteers, water and data collection, testing samples, and analyzing results, including DNA and microplastics testing.Climate Change/Green House Gas (GHG) Reduction: Using the Oceanside Green House Gas Emissions Reduction Fund (OGHGERF), sponsored tree growing projects with Tree San Diego. Funded local solar projects at Oceanside non-profits. Worked to improved Climate Action Plans with the cities of Oceanside and Carlsbad, CA.Education/Outreach: Initiated and graduated the 7th class of California Naturalists (in conjunction with University of California, San Diego) with weekly class instruction provided by Preserve Calavera Board Members. Participated and performed local hikes, endangered species day, and earth day fair. Published monthly newsletter with educational topics related to our mission statement.Wildlife: Monitoring Village H for impact to wildlife from off-leash dogs.Community Scientist Projects: hosted CA King Tide Projects and Grunion monitoring. Continue citizen scientists projects.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - 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: 89
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.1%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 107.08; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: 18.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 31.8% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $42K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2015 to 2024
  • 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: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.