Civic Intelligence

The Samuel Lawrence Foundation

990 • Fiscal year 2020 • EIN 27-1030462

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 23, 2021

PO Box FDel Mar, CA 92014

(858) 481-1673

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

86th percentile

43%

Higher net margin than 86% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

95th percentile

295%

Faster asset growth than 95% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

84th percentile

34%

Faster revenue growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$121,068

Up $90,439 (+295%) from 2019

Net Assets

Up

$120,973

Up $95,704 (+379%) from 2019

Liabilities

Down

$95

Down $5,265 (-98%) from 2019

Revenue

Up

$222,443

Up $55,879 (+34%) from 2019

Expenses

Down

$126,739

Down $105,299 (-45%) from 2019

Net Income

Up

$95,704

Up $161,178 (+246%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2014: $3,992Liabilities 2014: $2,574Net Assets 2014: $1,4182014Assets 2015: $12,259Liabilities 2015: $8,823Net Assets 2015: $3,4362015Assets 2016: $8,988Liabilities 2016: $8,823Net Assets 2016: $1652016Assets 2017: $170,128Liabilities 2017: $521Net Assets 2017: $169,6072017Assets 2018: $94,601Liabilities 2018: $3,858Net Assets 2018: $90,7432018Assets 2019: $30,629Liabilities 2019: $5,360Net Assets 2019: $25,2692019Assets 2020: $121,068Liabilities 2020: $95Net Assets 2020: $120,9732020Assets 2021: $141,525Liabilities 2021: $1,077Net Assets 2021: $140,4482021Assets 2022: $127,928Liabilities 2022: $1,440Net Assets 2022: $126,4882022Assets 2023: $110,667Liabilities 2023: $0Net Assets 2023: $110,6672023Assets 2024: $94,464Liabilities 2024: $20,401Net Assets 2024: $74,0632024

Highlighted filing

2020

Assets$121,068
Liabilities$95
Net Assets$120,973

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $28,194Expenses 2014: $40,225Net Income 2014: -$12,0312014Revenue 2015: $135,805Expenses 2015: $133,787Net Income 2015: $2,0182015Revenue 2016: $252,219Expenses 2016: $255,490Net Income 2016: -$3,2712016Revenue 2017: $616,204Expenses 2017: $445,314Net Income 2017: $170,8902017Revenue 2018: $330,108Expenses 2018: $408,973Net Income 2018: -$78,8652018Revenue 2019: $166,564Expenses 2019: $232,038Net Income 2019: -$65,4742019Revenue 2020: $222,443Expenses 2020: $126,739Net Income 2020: $95,7042020Revenue 2021: $257,426Expenses 2021: $237,951Net Income 2021: $19,4752021Revenue 2022: $232,811Expenses 2022: $246,771Net Income 2022: -$13,9602022Revenue 2023: $233,723Expenses 2023: $249,544Net Income 2023: -$15,8212023Revenue 2024: $298,237Expenses 2024: $334,841Net Income 2024: -$36,6042024

Highlighted filing

2020

Revenue$222,443
Expenses$126,739
Net Income$95,704
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 23, 2021
Return Version
2020v4.1
Gross Receipts
$222,443
Mission and Program Overview

Mission

The Samuel Lawrence Foundation strives to promote human interaction in communities by encouraging broader access to art, culture, science and medicine.We host public events, performances, and provide community awareness through education in science and arts. Through our micro-grant funding system, were able to have broad outreach and close funding gaps endemic in education.

The Samuel Lawrence Foundation strives to promote human interaction in communities by encouraging broader access to art, culture, science and medicine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,629$121,068▲ $90,439
Loans From Officers Directors$2,377--
Total Assets$30,629$121,068▲ $90,439
Liabilities
Accounts Payable and Accrued Expenses$2,983$95▼ $2,888
Total Liabilities$5,360$95▼ $5,265
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$25,269$120,973▲ $95,704
Total Net Assets Fund Balance$25,269$120,973▲ $95,704
Total Liabilities and Net Assets / Fund Balance$30,629$121,068▲ $90,439
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bart ZieglerPresident
Alexis DixonBoard Member
Cathy IwaneBoard Member
Charles ZieglerBoard Member
Elliot RosenbergerBoard Member
Holly PickerelBoard Member
Farley ZieglerSecretary
Christopher HooverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$222,443
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$222,443
Change in Net Assets
$95,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,619
Professional Fundraising Fees$6,120
Total Fundraising Expense$6,120
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$25,164$0$0$25,164
Fees for Services Other$0$9,000$0$9,000
Fees for Services Professional Fundraising--$6,120$6,120
Insurance$0$3,479$0$3,479
Office Expenses$0$2,036$0$2,036
Fees for Services Accounting$0$1,390$0$1,390
All Other Expenses$1,324$0$0$1,324
Fees for Services Management$0$1,280$0$1,280
Information Technology$0$1,019$0$1,019
Conferences and Meetings$0$128$0$128
Total Functional Expenses$102,287$18,332$6,120$126,739
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Indian Point Nuclear AdvocacyGarrison, NY-Fiscal Sponsorship$16,000
Barrio BotonySan Diego, CA-Fiscal Sponsorship$10,006
STEAM Leadership SeriesDel Mar, CA-Fiscal Sponsorship$10,000

International Summary

Offices
0
Employees
0
Spending
$2,500

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaSoham for KidsSchools00$2,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$6,120
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$2,377--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Samuel Lawrence Foundation
EIN
27-1030462
Phone
8584811673
Address
PO BOX F, DEL MAR, CA 92014

Signing Officer

Name
Bart Ziegler
Title
President
Phone
8584811673
Signed
2021-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bart Ziegler
Formed
2009
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
0
Volunteers
15

Preparer

Firm
Lucia Palm
Address
391 S VINE STREET, ESCONDIDO, CA 92025
Preparer
Lucia Palm
Phone
7607370698
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Two staff members assisted the accountant in the completion of the Form 990, the core nonprofit consultant reviewed and made comments to staff and board president, the board president reviewed before emailing a draft copy of the Form 990 to the board meeting 09/13/2021, and no adjustments were made to the document.

Pt VI, Line 19

The organization made its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Pt VI, Line 8B

The Samuel Lawrence Foundation does not have any committees.

Pt VI, Line 12C

Yes, the organization regularly and consistently monitored and enforced compliance with the policy via regular meetings, board training, requiring abstention on board votes, expense reports, and review of financial statements.

Form 990, Part III, Line 4D

OTHER 6324. 0. 0.

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0Arts and Culture: Connections matter and the Samuel Lawrence Foundation Strives to connect communities to art and culture. We have sustained and amplified the work of several Southern California dance and ballet programs through our mini grants to deserving students. Our priority is to increase access to music and dance for families who otherwise would not have been exposed to the arts.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.28620
IRS990ScheduleA/PublicSupportTotal170Amt01597538
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0232443
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0166564
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0330108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0616204
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0252219
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01597538
IRS990ScheduleA/TotalSupportAmt01597538
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt02500
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Schools
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Soham for Kids
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Education
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0South Asia
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt02500
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Soham for Kids is a registered charity of the United Kingdom company registration: 07035290 and charity commission number: 1135422, and India via society commission number: S / 67467 / 2009. The Samuel Lawrence Foundation completed due diligence prior to the disbursement of a one-time donation on 12/24/2020 to Soham for Kids for the purpose of education and care for students. Our review included a search of the India NGO records and a review of the OFAC Terror watch list for the organization, the founder, and key staff. The organization and it's officers and directors are in good standing. The monitoring of the granted charitable funds are completed in coordination with the grantor.The monitoring includes: annual report review, photos, and email updates. www.sohamforkids.org
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1Cash method
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt II, Line 1
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt02500
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010006
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt216000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Fiscal Sponsorship
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Fiscal Sponsorship
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Fiscal Sponsorship
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Barrio Botony
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1STEAM Leadership Series
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Indian Point Nuclear Advocacy
IRS990ScheduleI/RecipientTable/RecipientEIN0271030462
IRS990ScheduleI/RecipientTable/RecipientEIN1271030462
IRS990ScheduleI/RecipientTable/RecipientEIN2271030462
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0301 22nd Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO Box F
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO Box 431
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Diego
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Del Mar
IRS990ScheduleI/RecipientTable/USAddress/CityNm2GARRISON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092102
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd192014
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd201052
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Pt II, Lines 1-11: The Samuel Lawrence Foundation confirms organizational compliance prior to disbursement of funds to organizations through a vetting process of phone calls, online research, and Form 990 confirmation. Most of our grants are modest and under $1,000, and often we grant these funds to reputable organizations for a general education, research or arts program without restrictions on specific uses. Several groups that we contribute to are supported by Samuel Lawrence Foundation through a fiscal sponsorship agreement. In these cases, the organizations have a closer working relationship with the organization, and are bound by contract to a process of using funds. We monitor the funds through grant application review, regular phone calls and meetings, reporting to donors, receipts, budgets, and program visits.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt04
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two staff members assisted the accountant in the completion of the Form 990, the core nonprofit consultant reviewed and made comments to staff and board president, the board president reviewed before emailing a draft copy of the Form 990 to the board meeting 09/13/2021, and no adjustments were made to the document.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization made its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Samuel Lawrence Foundation does not have any committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Yes, the organization regularly and consistently monitored and enforced compliance with the policy via regular meetings, board training, requiring abstention on board votes, expense reports, and review of financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER 6324. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030629
IRS990/TotalAssetsEOYAmt0121068
IRS990/TotalAssetsGrp/BOYAmt030629
IRS990/TotalAssetsGrp/EOYAmt0121068
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0222443
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06120
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018332
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0102287
IRS990/TotalFunctionalExpensesGrp/TotalAmt0126739
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05360
IRS990/TotalLiabilitiesEOYAmt095
IRS990/TotalLiabilitiesGrp/BOYAmt05360
IRS990/TotalLiabilitiesGrp/EOYAmt095
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025269
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0120973
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt06324
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0102287

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