Civic Intelligence

Earth School Educational Foundation Inc.

990 • Fiscal year 2018 • EIN 26-1204422

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 14, 2019

555 N Central Avenue Suite 402P AsuPhoenix, AZ 85004-1247

(323) 788-3290

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$15,672

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2018

Revenue Growth

91st percentile

77%

Faster revenue growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2018

Assets

Up

$671,823

Up $130,505 (+24%) from 2016

Net Assets

Up

$666,509

Up $127,266 (+24%) from 2016

Liabilities

Up

$5,314

Up $3,239 (+156%) from 2016

Revenue

Up

$536,124

Up $364,378 (+212%) from 2016

Expenses

Up

$383,505

Up $201,530 (+111%) from 2016

Net Income

Up

$152,619

Up $162,848 (+1592%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $607,847Liabilities 2014: $44,902Net Assets 2014: $562,9452014Assets 2015: $580,232Liabilities 2015: $45,488Net Assets 2015: $534,7442015Assets 2016: $541,318Liabilities 2016: $2,075Net Assets 2016: $539,2432016Assets 2018: $671,823Liabilities 2018: $5,314Net Assets 2018: $666,5092018Assets 2019: $718,801Liabilities 2019: $5,311Net Assets 2019: $713,4902019Assets 2021: $881,942Liabilities 2021: $3,738Net Assets 2021: $878,2042021Assets 2022: $786,454Liabilities 2022: $1,917Net Assets 2022: $784,5372022Assets 2024: $1,724,274Liabilities 2024: $2,459Net Assets 2024: $1,721,8152024

Highlighted filing

2018

Assets$671,823
Liabilities$5,314
Net Assets$666,509

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $312,823Expenses 2014: $270,939Net Income 2014: $41,8842014Revenue 2015: $356,413Expenses 2015: $385,293Net Income 2015: -$28,8802015Revenue 2016: $171,746Expenses 2016: $181,975Net Income 2016: -$10,2292016Revenue 2018: $536,124Expenses 2018: $383,505Net Income 2018: $152,6192018Revenue 2019: $327,946Expenses 2019: $262,159Net Income 2019: $65,7872019Revenue 2021: $656,064Expenses 2021: $582,820Net Income 2021: $73,2442021Revenue 2022: $151,454Expenses 2022: $285,121Net Income 2022: -$133,6672022Revenue 2024: $1,205,131Expenses 2024: $1,059,107Net Income 2024: $146,0242024

Highlighted filing

2018

Revenue$536,124
Expenses$383,505
Net Income$152,619
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 14, 2019
Return Version
2017v2.2
Gross Receipts
$536,124
Mission and Program Overview

Mission

Environment and educational films - the carbon nation documentary film series and national tour began in 2010 with 1500 showings on the positive solutions to the damaging effect of climate change

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$398,644$666,509▲ $267,865
Cash and Non-Interest-Bearing Accounts$20,796$317,802▲ $297,006
Land, Buildings, and Equipment, Net-$18,021-
Total Assets$399,796$671,823▲ $272,027
Other Assets Total$379,000$336,000▼ $43,000
Liabilities
Accounts Payable and Accrued Expenses$1,152$5,314▲ $4,162
Total Liabilities$1,152$5,314▲ $4,162
Net Assets / Fund Balance
Total Net Assets Fund Balance$398,644$666,509▲ $267,865
Total Liabilities and Net Assets / Fund Balance$399,796$671,823▲ $272,027

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,021--
Other Assets Org$336,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Johanna C ByckSecretary TreasurerPT$15,672$15,672
Peter M ByckPresident CEOPT$13,000$13,000

Board Members and Trustees

NameTitle
L Michael CantorDirector
Turney BerryDirector
Barry SackettVP Director
Revenue and Support

Revenue Composition

Contributions and Grants
$526,339
Program Service Revenue
$9,785
Investment Income
$0
Other Revenue
$0
All Other Contributions
$526,339
Change in Net Assets
$152,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$354,833
Salaries, Compensation, and Employee Benefits$28,672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$298,740--$298,740
Depreciation Depletion$56,093--$56,093
Current Officers, Directors, Trustees, and Key Employees$28,672--$28,672
Total Functional Expenses$383,505$0$0$383,505
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
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 family members
No
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

Officer directors etc family relationship Part VI line 2

Fye compensation paid to peter m byck and johanna c byck (married related parties) were approved by independent board members. Officer compensation is generally below film industry compensation for such work performance as film director, film editor and film producers.

Form 990 governing body review Part VI line 11

Before the timely filing with irs and state agencies form 990 is reviewed by the committee assigned for that responsibility by the board of directors. Subsequent to filing, form 990 as prepared by independent cpa firm is provided to the board of directors as an agenda item for discussion.

Conflict of interest policy compliance Part VI line 12C

Earth school educational foundation board of directors has adopted the irs model conflict of interest policy and actively monitors compliance issues.

CEO executive director top management comp Part VI line 15A

Officer compensation is established and approved by the independent members of the board of directors.

Other officer or key employee compensation Part VI line 15B

Individuals with educational film project development and involvement responsibility (such as producers, directors and editors) are compensated under the policy guidelines established by the committee of independent board members.

Form 990 availability to public Part VI line 18

Public disclosure of forms 990 and governing documents are posted (a) on the california attorney general registry of charitable trusts website and (b) form 990 on guidestar website. Form 990 is made available for grant funding requests and upon public inquiries. Earth school educational foundation inc 501c3 status october 15, 2007 with irs determination letter dated april 24, 2009. State of california franchise tax board approved section 23701d status on february 14, 2011. The state of arizona recognizes the irs determination letter.

Governing documents etc available to public Part VI line 19

Governing documents (articles, bylaws, conflict of interest policy) are posted on california attorney general registry of charitable trusts website. They are also available for grant applications and upon public request.

Filing and Contact Details

Filer

Filer Name
Earth School Educational Foundation Inc
EIN
26-1204422
Address
555 N CENTRAL AVENUE SUITE 402P ASU, PHOENIX, AZ 85004-1247
Doing Business As
Carbon Nation

Signing Officer

Name
Johanna Byck
Title
Secretary CFO
Phone
3237883290
Signed
2019-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter M Byck
Formed
2007
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
20

Preparer

Firm
Deen and Co CPAs
Address
3113 Reid Ave, Culver City, CA 90232-7412
Preparer
Charles A Deen CPA
Phone
3105595991
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

$115,246 depreciaion timing diference

List of other fees for services expenses Part IX line 11G

The attached schedule lists amounts paid for program services expenses on film projects which include film editing and other projection costs.

List of other expenses Part IX line 24E

Attached schedule lists the other expenses incurred for program services.

General explanation attachment

Esef president peter m byck is employed as professor at the arizona state university (asu) phoenix campus. On april 17, 2013, peter m byck was appointed as professor of practice at the arizona state university, the wrigley global school of sustainability and the walter cronkite school of journalism on the phoenix campus. Since 2013, some 300 asu students have actively viewed and studied the carbon nation 1 documentarty film and the carbon nation 2 short film series. From these asu students, former student intern was an employed cameraman on amp film project. Earth school educational foundation, inc (esef) pays arizona state university foundation (asuf) 5% adminstrative fee for on-campus support and nonprofit governance services.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CARBON NATION DOCUMENTARY FILM
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FYE COMPENSATION PAID TO PETER M BYCK AND JOHANNA C BYCK (MARRIED RELATED PARTIES) WERE APPROVED BY INDEPENDENT BOARD MEMBERS. OFFICER COMPENSATION IS GENERALLY BELOW FILM INDUSTRY COMPENSATION FOR SUCH WORK PERFORMANCE AS FILM DIRECTOR, FILM EDITOR AND FILM PRODUCERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BEFORE THE TIMELY FILING WITH IRS AND STATE AGENCIES FORM 990 IS REVIEWED BY THE COMMITTEE ASSIGNED FOR THAT RESPONSIBILITY BY THE BOARD OF DIRECTORS. SUBSEQUENT TO FILING, FORM 990 AS PREPARED BY INDEPENDENT CPA FIRM IS PROVIDED TO THE BOARD OF DIRECTORS AS AN AGENDA ITEM FOR DISCUSSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EARTH SCHOOL EDUCATIONAL FOUNDATION BOARD OF DIRECTORS HAS ADOPTED THE IRS MODEL CONFLICT OF INTEREST POLICY AND ACTIVELY MONITORS COMPLIANCE ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICER COMPENSATION IS ESTABLISHED AND APPROVED BY THE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INDIVIDUALS WITH EDUCATIONAL FILM PROJECT DEVELOPMENT AND INVOLVEMENT RESPONSIBILITY (SUCH AS PRODUCERS, DIRECTORS AND EDITORS) ARE COMPENSATED UNDER THE POLICY GUIDELINES ESTABLISHED BY THE COMMITTEE OF INDEPENDENT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PUBLIC DISCLOSURE OF FORMS 990 AND GOVERNING DOCUMENTS ARE POSTED (A) ON THE CALIFORNIA ATTORNEY GENERAL REGISTRY OF CHARITABLE TRUSTS WEBSITE AND (B) FORM 990 ON GUIDESTAR WEBSITE. FORM 990 IS MADE AVAILABLE FOR GRANT FUNDING REQUESTS AND UPON PUBLIC INQUIRIES. EARTH SCHOOL EDUCATIONAL FOUNDATION INC 501C3 STATUS OCTOBER 15, 2007 WITH IRS DETERMINATION LETTER DATED APRIL 24, 2009. STATE OF CALIFORNIA FRANCHISE TAX BOARD APPROVED SECTION 23701D STATUS ON FEBRUARY 14, 2011. THE STATE OF ARIZONA RECOGNIZES THE IRS DETERMINATION LETTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS (ARTICLES, BYLAWS, CONFLICT OF INTEREST POLICY) ARE POSTED ON CALIFORNIA ATTORNEY GENERAL REGISTRY OF CHARITABLE TRUSTS WEBSITE. THEY ARE ALSO AVAILABLE FOR GRANT APPLICATIONS AND UPON PUBLIC REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7$115,246 DEPRECIAION TIMING DIFERENCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ATTACHED SCHEDULE LISTS AMOUNTS PAID FOR PROGRAM SERVICES EXPENSES ON FILM PROJECTS WHICH INCLUDE FILM EDITING AND OTHER PROJECTION COSTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ATTACHED SCHEDULE LISTS THE OTHER EXPENSES INCURRED FOR PROGRAM SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ESEF PRESIDENT PETER M BYCK IS EMPLOYED AS PROFESSOR AT THE ARIZONA STATE UNIVERSITY (ASU) PHOENIX CAMPUS. ON APRIL 17, 2013, PETER M BYCK WAS APPOINTED AS PROFESSOR OF PRACTICE AT THE ARIZONA STATE UNIVERSITY, THE WRIGLEY GLOBAL SCHOOL OF SUSTAINABILITY AND THE WALTER CRONKITE SCHOOL OF JOURNALISM ON THE PHOENIX CAMPUS. SINCE 2013, SOME 300 ASU STUDENTS HAVE ACTIVELY VIEWED AND STUDIED THE CARBON NATION 1 DOCUMENTARTY FILM AND THE CARBON NATION 2 SHORT FILM SERIES. FROM THESE ASU STUDENTS, FORMER STUDENT INTERN WAS AN EMPLOYED CAMERAMAN ON AMP FILM PROJECT. EARTH SCHOOL EDUCATIONAL FOUNDATION, INC (ESEF) PAYS ARIZONA STATE UNIVERSITY FOUNDATION (ASUF) 5% ADMINSTRATIVE FEE FOR ON-CAMPUS SUPPORT AND NONPROFIT GOVERNANCE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10General explanation attachment
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ReturnHeader/FilingSecurityInformation/IPTm015:44:20
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Charles A Deen CPA
ReturnHeader/ReturnTs02019-08-14T15:43:21-04:00
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