Civic Intelligence

Eschaton Foundation DBA Resource Center

990 • Fiscal year 2022 • EIN 23-7209584

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 06, 2023

612 Ocean StreetSanta Cruz, CA 95060

(831) 423-1626

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.02x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

58th percentile

$76,417

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 20.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

29th percentile

-5.4%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

95th percentile

205%

Faster revenue growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,698,007

Down $153,317 (-5.4%) from 2021

Net Assets

Down

$2,690,272

Down $153,623 (-5.4%) from 2021

Liabilities

Up

$7,735

Up $306 (+4.1%) from 2021

Revenue

Up

$365,293

Up $245,387 (+205%) from 2021

Expenses

Up

$410,091

Up $38,416 (+10%) from 2021

Net Income

Up

-$44,798

Up $206,971 (+82%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2019: $3,103,369Liabilities 2019: $4,086Net Assets 2019: $3,099,2832019Assets 2020: $3,035,162Liabilities 2020: $18,482Net Assets 2020: $3,016,6802020Assets 2021: $2,851,324Liabilities 2021: $7,429Net Assets 2021: $2,843,8952021Assets 2022: $2,698,007Liabilities 2022: $7,735Net Assets 2022: $2,690,2722022Assets 2023: $16,969,071Liabilities 2023: $70,927Net Assets 2023: $16,898,1442023Assets 2024: $17,298,585Liabilities 2024: $33,987Net Assets 2024: $17,264,5982024

Highlighted filing

2022

Assets$2,698,007
Liabilities$7,735
Net Assets$2,690,272

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2019: $519,139Expenses 2019: $380,784Net Income 2019: $138,3552019Revenue 2020: $281,460Expenses 2020: $467,511Net Income 2020: -$186,0512020Revenue 2021: $119,906Expenses 2021: $371,675Net Income 2021: -$251,7692021Revenue 2022: $365,293Expenses 2022: $410,091Net Income 2022: -$44,7982022Revenue 2023: $15,449,226Expenses 2023: $1,404,487Net Income 2023: $14,044,7392023Revenue 2024: $916,138Expenses 2024: $549,684Net Income 2024: $366,4542024

Highlighted filing

2022

Revenue$365,293
Expenses$410,091
Net Income-$44,798
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 6, 2023
Return Version
2022v5.0
Gross Receipts
$374,116
Mission and Program Overview

Mission

Eschaton promotes the philosophy of Gandhi, MLK Jr., Cesar Chavez, Dolores Huerta, and a host of other known and unknown people who practice nonviolence. Eschaton sponsors the Resource Center for Nonviolence's education programs and the operation of the RCNV Community Center. Eschaton supports educational efforts regarding the philosophy and practice of nonviolence by operating the Resource Center for Nonviolence, which runs its own programs and events, as well as manage a facility used by dozens of other community groups. Eschaton also supports other organizations around the country and the world that promote similar activities.

Eschaton sponsors the Resource Center for Nonviolences education programs and the operation of the RCNV Community Center. The Resource Center for Nonviolence promotes the mutually reinforcing legacies, movements, practices, and visions of nonviolence and antiracism. We are committed to serving communities of all racial and ethnic groups, in Santa Cruz County and beyond, connecting in person and online. Hundreds of people participated in RCNVs online antiracism book groups and other activities.The RCNV Community Center serves as a resource for dozens of organizations and hundreds of visitors, for low cost or sometimes no cost (donated space for events and groups with limited funds). In 2019, pre-COVID pandemic, the Center facility hosted over 550 events and meetings attended by over 8,500 people. 98 different organizations used the Center for meetings and public programs. In 2022 the Center was still recovering from the COVID pandemic and 40 groups used the Center for 128 meetings and e

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,862,107$1,832,319▼ $29,788
Investments in Publicly Traded Securities$823,168$437,856▼ $385,312
Investments Other Securities-$203,971-
Cash and Non-Interest-Bearing Accounts$137,332$194,045▲ $56,713
Other Notes and Loans Receivable, Net$25,000$25,000→ $0
Accounts Receivable-$1,537-
Savings and Temporary Cash Investments$279$279→ $0
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,851,324$2,698,007▼ $153,317
Other Assets Total$3,438$3,000▼ $438
Liabilities
Other Liabilities$3,040$4,140▲ $1,100
Accounts Payable and Accrued Expenses$3,389$2,595▼ $794
Mortgage Notes Payable Secured by Investment Property$1,000$1,000→ $0
Total Liabilities$7,429$7,735▲ $306
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,843,895$2,690,272▼ $153,623
Total Net Assets Fund Balance$2,843,895$2,690,272▼ $153,623
Total Liabilities and Net Assets / Fund Balance$2,851,324$2,698,007▼ $153,317

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$825,052$178,773$1,003,825
Land$993,188-$993,188
Equipment$14,079$18,768$32,847
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Silvia MoralesExecutive Director$73,832$2,585$76,417

Board Members and Trustees

NameTitle
Joe WilliamsPresident
Suzanne StoneVice President
Darrell DarlingDirector
Karis JohnstonDirector
NormaAlicia PinoDirector
Peter Klotz-ChamberlinSecretary
Thomas HelmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$292,217
Program Service Revenue
$17,165
Investment Income
$50,943
Other Revenue
$4,968
All Other Contributions
$292,217
Change in Net Assets
$-44,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$270,949
Salaries, Compensation, and Employee Benefits$129,092
Grants and Similar Amounts Paid$10,050
Total Fundraising Expense$8,854
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$58,841$15,283$2,293$76,417
Other Salaries and Wages$28,572$7,873$1,180$37,625
All Other Expenses$19,646$10,087$368$30,101
Depreciation Depletion$25,617$894$298$26,809
Fees for Services Legal$129$16,957-$17,086
Office Expenses$12,210$1,096$525$13,831
Other Expenses$9,351$1,322$1,855$12,528
Grants to Domestic Orgs$10,050--$10,050
Payroll Taxes$6,945$1,840$276$9,061
Insurance$5,102$1,523$228$6,853
Other Employee Benefits$4,591$1,216$182$5,989
Conferences and Meetings$696$51$8$755
Advertising$562--$562
Travel-$32-$32
Total Functional Expenses$340,994$60,243$8,854$410,091
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Santa Cruz Black CoalitionSanta Cruz, CA--$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David MoralesE.d. HusbandLegal ConsultingNo$3,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$4,100
Key Deposit$40
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The completed form is reviewed by the Board Chair and the Finance Committee Chair, who is also a Board member, before mailing, and the entire Board at the next regularly scheduled meeting.

Form 990, Part VI, Section B, Line 12C

The Eschaton Foundation has a conflict of interest statement that board members must complete annually.

Form 990, Part VI, Section B, Line 15A

The Eschaton Board approves all salaries and compensation paid to foundation directors and board members.

Form 990, Part VI, Section C, Line 19

Eschaton's fiscal records, Form 990 and schedules, and conflict of interest statement are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Eschaton Foundation
EIN
23-7209584
Phone
8314231626
Address
612 Ocean Street, Santa Cruz, CA 95060

Signing Officer

Name
Tom Helman
Title
Treasurer
Signed
2023-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Silvia Morales
Formed
1981
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
90

Preparer

Firm
Walters & Kondrasheff CPAs
Address
4 Carbonero Way Suite A, Scotts Valley, CA 95066
Preparer
Max A Walters
Phone
8314298617
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Santa Cruz Black Coalition empowers & sustains a prosperous & thriving Black community. Santa Cruz Black does this by building and advocating for fair & just policies, that promote increased access and equity in health, safety, & well being. Their activities included preparation and application to become a 501C3, a social mixer celebrating Ketanji Brown Jackson attended by over 200 people, three events open to the public attended by over 110 people, and a youth development program collaborative event attended by over 25 people.

Schedule R, Part IV, Line (1)

Although the Eschaton Foundation holds 100% of the shares of Community Printers, Inc. (CPI), it does so as an accommodation and pursuant to a written agreement pursuant to which (1) the Foundation has no right to vote the shares (the right to vote the shares is assigned to the Board of Directors of CPI), (2) the Foundation is not entitled to any net income from CPI other than .9% of CPIs Net Sales Revenue, (3) the Foundation cant transfer the shares without the consent of CPI, and (4) CPI can transfer the shares to another IRC Section 501(c)(3) upon notice annually such that the Foundations share ownership is subject to non-renewal. Under such circumstances, CPI does not appear to be a controlled entity within the meaning of IRC Section 512(b)(13).

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IRS990/MissionDesc0The Resource Center for Nonviolence (RCNV) is an education, training, and community center serving people from all racial and ethnic communities. We connect ourselves to histories of resistance and current struggles around the US and the world. We learn skills to grow our capacities and organize with others. We give voice to impacts of violence. We experience and learn impacts of racism, colonialism, militarism, patriarchy, and capitalism. We voice stories of resistance and resilience. We commit to antiracism and nonviolence as methods to transform people, policies, institutions, and cultures.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Santa Cruz Black Coalition empowers & sustains a prosperous & thriving Black community. Santa Cruz Black does this by building and advocating for fair & just policies, that promote increased access and equity in health, safety, & well being. Their activities included preparation and application to become a 501C3, a social mixer celebrating Ketanji Brown Jackson attended by over 200 people, three events open to the public attended by over 110 people, and a youth development program collaborative event attended by over 25 people.
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