Civic Intelligence

Luther Burbank Home & Gardens Association

990 • Fiscal year 2017 • EIN 26-3008405

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

100 Santa Rosa Ave RM 10Santa Rosa, CA 95404

(707) 524-5445

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

24th percentile

-7.1%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

64th percentile

9.4%

Faster asset growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-29%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$544,003

Up $46,849 (+9.4%) from 2016

Net Assets

Up

$542,692

Up $46,974 (+9.5%) from 2016

Liabilities

Down

$1,311

Down $125 (-8.7%) from 2016

Revenue

Down

$81,061

Down $32,893 (-29%) from 2016

Expenses

Down

$86,853

Down $11,545 (-12%) from 2016

Net Income

Down

-$5,792

Down $21,348 (-137%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $381,839Liabilities 2010: $1,819Net Assets 2010: $380,0202010Assets 2011: $446,428Liabilities 2011: $6,068Net Assets 2011: $440,3602011Assets 2012: $473,109Liabilities 2012: $11,472Net Assets 2012: $461,6372012Assets 2013: $521,976Liabilities 2013: $13,023Net Assets 2013: $508,9532013Assets 2014: $491,262Liabilities 2014: $1,933Net Assets 2014: $489,3292014Assets 2015: $481,354Liabilities 2015: $1,192Net Assets 2015: $480,1622015Assets 2016: $497,154Liabilities 2016: $1,436Net Assets 2016: $495,7182016Assets 2017: $544,003Liabilities 2017: $1,311Net Assets 2017: $542,6922017Assets 2018: $509,084Liabilities 2018: $2,645Net Assets 2018: $506,4392018Assets 2019: $513,713Liabilities 2019: $9,188Net Assets 2019: $504,5252019Assets 2020: $485,385Liabilities 2020: $13,119Net Assets 2020: $472,2662020Assets 2021: $480,303Liabilities 2021: $23,767Net Assets 2021: $456,5362021Assets 2022: $450,033Liabilities 2022: $36,974Net Assets 2022: $413,0592022Assets 2023: $452,212Liabilities 2023: $1,661Net Assets 2023: $450,5512023Assets 2024: $440,568Liabilities 2024: $6,203Net Assets 2024: $434,3652024

Highlighted filing

2017

Assets$544,003
Liabilities$1,311
Net Assets$542,692

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2010: $29,9692010Expenses 2011: $81,6502011Expenses 2012: $89,6422012Revenue 2013: $131,916Expenses 2013: $84,600Net Income 2013: $47,3162013Revenue 2014: $110,088Expenses 2014: $129,712Net Income 2014: -$19,6242014Revenue 2015: $90,493Expenses 2015: $99,660Net Income 2015: -$9,1672015Revenue 2016: $113,954Expenses 2016: $98,398Net Income 2016: $15,5562016Revenue 2017: $81,061Expenses 2017: $86,853Net Income 2017: -$5,7922017Revenue 2018: $66,896Expenses 2018: $103,150Net Income 2018: -$36,2542018Revenue 2019: $108,959Expenses 2019: $110,873Net Income 2019: -$1,9142019Revenue 2020: $27,643Expenses 2020: $70,106Net Income 2020: -$42,4632020Revenue 2021: $81,377Expenses 2021: $91,883Net Income 2021: -$10,5062021Revenue 2022: $92,686Expenses 2022: $102,719Net Income 2022: -$10,0332022Revenue 2023: $103,756Expenses 2023: $114,440Net Income 2023: -$10,6842023Revenue 2024: $118,394Expenses 2024: $138,055Net Income 2024: -$19,6612024

Highlighted filing

2017

Revenue$81,061
Expenses$86,853
Net Income-$5,792
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$102,753
Mission and Program Overview

Mission

The Organization's mission is to preserve the home and gardens of Luther Burbank and to share the living legacy of his life, ideals and contributions to the field of horitculture. In furtherance of this mission the Organization will strive to:1. interpret Luther Burbank's life, work, and times for modern audiences;2. preserve and enhance the artifacts, the site, the structures, and significant plant materials;3. serve the needs of Luther Burbank scholars;4. utilize the talent of volunteers to conduct the Home & Gardens programs;5. provide a focus for fund-raising efforts as necessary for the support of the goals established by Luther Burbank Home & Gardens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$350,263$350,298▲ $35
Cash and Non-Interest-Bearing Accounts$95,322$82,680▼ $12,642
Investments Program Related$0$60,260▲ $60,260
Inventories for Sale or Use$44,307$44,674▲ $367
Land, Buildings, and Equipment, Net$7,262$6,091▼ $1,171
Total Assets$497,154$544,003▲ $46,849
Liabilities
Accounts Payable and Accrued Expenses$1,436$1,311▼ $125
Total Liabilities$1,436$1,311▼ $125
Net Assets / Fund Balance
Unrestricted Net Assets$480,418$462,324▼ $18,094
Permanently Rstr Net Assets-$60,260-
Temporarily Rstr Net Assets$15,300$20,108▲ $4,808
Total Net Assets Fund Balance$495,718$542,692▲ $46,974
Total Liabilities and Net Assets / Fund Balance$497,154$544,003▲ $46,849

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,091$9,622$15,713
Investment Program Related Org$60,260--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$15,300---$15,300
2016$15,200$100--$15,300
2015$15,200---$15,200
2014$10,000$15,200-$10,000$15,200
2013$12,701$24,790-$27,491$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Claire C BorgesChair
Dylan WoodburyVice-Chair - CFO
Dee BlackmanBoard Member
Jorjan PowersBoard Member
Lu Ellen TiernanBoard Member
Ron PowersBoard Member
Carol SkoldSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$34,407
Program Service Revenue
$22,935
Investment Income
$35
Other Revenue
$23,684
All Other Contributions
$31,107
Change in Net Assets
$-5,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$62,908
Other Expenses$23,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits$57,777--$57,777
Payroll Taxes$5,131--$5,131
Insurance$2,490$1,943-$4,433
Advertising$2,973$473-$3,446
Depreciation Depletion-$1,171-$1,171
Fees for Services Other$1,109--$1,109
Office Expenses$962--$962
Other Expenses$240$659-$899
All Other Expenses$657$40-$697
Total Functional Expenses$77,332$9,521$0$86,853
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,905
Fundraising Direct Expenses$5,770
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

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

The CFO/Treasurer reviews the Form 990 prior to filing and reconciles the information with the Organization's books and records.

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

If conflicts of interest arise, they are discussed and resolved at regular board meetings.

Form 990, Part VI, Section B, line 15

No board members or officers are compensated.

Form 990, Part VI, Section C, line 19

The Organization's governing documents, conflict of interest policy and financial statements are available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Luther Burbank Home & Gardens
EIN
26-3008405
Phone
7075245445
Address
100 Santa Rosa Ave RM 10, Santa Rosa, CA 95404

Signing Officer

Name
Carol Skold
Title
Secretary
Phone
7075277006
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Skold
Formed
2008
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
125

Preparer

Firm
Beels Soper LLP
Address
155 1st St, Petaluma, CA 94952
Preparer
Donna J Beels CPA MT
Phone
7077633888
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

The temporarily restricted funds are to be used for capital improvements.

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IRS990/Desc0Luther Burbank, the famed horticulturist, made his home in Santa Rosa and it was considered home for him for 50 years where he conducted plant-breeding experiments that brought him world fame. The Organization supports the preservation of the home and gardens of Luther Burbank and educates the public to share the living legacy of Luther Burbank's life, ideals, and contributions to horticulture.
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IRS990ScheduleA/PublicSupportTotal170Amt0177935
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt029407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt056176
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt029182
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt029464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt033706
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0177935
IRS990ScheduleA/TotalSupportAmt0178072
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt015300
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt015300
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt015200
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0100
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt015300
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt015200
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt015200
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt015200
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt015200
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt010000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt012701
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt024790
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt027491
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt060260
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Endowment Fund - CFSC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06091
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09622
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015713
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The temporarily restricted funds are to be used for capital improvements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06091
IRS990ScheduleD/TotalBookValueProgramRltdAmt060260
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The CFO/Treasurer reviews the Form 990 prior to filing and reconciles the information with the Organization's books and records.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1If conflicts of interest arise, they are discussed and resolved at regular board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No board members or officers are compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization's governing documents, conflict of interest policy and financial statements are available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt015300
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt020108
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0497154
IRS990/TotalAssetsEOYAmt0544003
IRS990/TotalAssetsGrp/BOYAmt0497154
IRS990/TotalAssetsGrp/EOYAmt0544003
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt034407
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09521
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt077332
IRS990/TotalFunctionalExpensesGrp/TotalAmt086853
IRS990/TotalGrossUBIAmt035
IRS990/TotalLiabilitiesBOYAmt01436
IRS990/TotalLiabilitiesEOYAmt01311
IRS990/TotalLiabilitiesGrp/BOYAmt01436
IRS990/TotalLiabilitiesGrp/EOYAmt01311
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0495718
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0542692
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt077332
IRS990/TotalProgramServiceRevenueAmt022935
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02135
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt044484
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt081061
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt035
IRS990/TotalVolunteersCnt0125
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0497154
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0544003
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0480418
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0462324
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 Santa Rosa Ave RM 10
IRS990/USAddress/CityNm0Santa Rosa
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095404
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0lutherburbank.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Carol Skold
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum07075277006
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Luther Burbank Home & Gardens
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association
ReturnHeader/Filer/BusinessNameControlTxt0LUTH
ReturnHeader/Filer/EIN0263008405
ReturnHeader/Filer/PhoneNum07075245445
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 Santa Rosa Ave RM 10
ReturnHeader/Filer/USAddress/CityNm0Santa Rosa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095404
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02B5B1B1B969CFF2DB926F58250D50B2BA400B054
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.68.138.6
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm011:09:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202877111
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Beels Soper LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0155 1st St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Petaluma
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094952
ReturnHeader/PreparerPersonGrp/PhoneNum07077633888
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Donna J Beels CPA MT
ReturnHeader/ReturnTs02018-11-15T18:38:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.41$0.06$4.34$1.18$1.38$0.20
2023Detailed filing. Detailed filing data is available for this year.$4.52$0.02$4.51$1.04$1.14$0.11
2022Detailed filing. Detailed filing data is available for this year.$4.50$0.37$4.13$0.93$1.03$0.10
2021Detailed filing. Detailed filing data is available for this year.$4.80$0.24$4.57$0.81$0.92$0.11
2020Detailed filing. Detailed filing data is available for this year.$4.85$0.13$4.72$0.28$0.70$0.42
2019Detailed filing. Detailed filing data is available for this year.$5.14$0.09$5.05$1.09$1.11$0.02
2018Detailed filing. Detailed filing data is available for this year.$5.09$0.03$5.06$0.67$1.03$0.36
2017Detailed filing. Detailed filing data is available for this year.$5.44$0.01$5.43$0.81$0.87$0.06
2016Detailed filing. Detailed filing data is available for this year.$4.97$0.01$4.96$1.14$0.98$0.16
2015Detailed filing. Detailed filing data is available for this year.$4.81$0.01$4.80$0.90$1.00$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.91$0.02$4.89$1.10$1.30$0.20
2013Detailed filing. Detailed filing data is available for this year.$5.22$0.13$5.09$1.32$0.85$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.11$4.62$0.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$0.06$4.40$0.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.02$3.80$0.30
Peer Organizations

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