Civic Intelligence

The John Paul Stevens Foundation

990 • Fiscal year 2021 • EIN 27-2556295

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 14, 2022

3 Embarcadero Center 10th FloorSan Francisco, CA 94111

(650) 516-6212

Siviq Scores

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

Liabilities / Assets

66th percentile

0.19x

Higher debt load relative to assets than 66% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

66th percentile

0.21x

Higher debt load relative to revenue than 66% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

98th percentile

92%

Higher net margin than 98% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

66th percentile

$91,100

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

98th percentile

268%

Faster asset growth than 98% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

96th percentile

349%

Faster revenue growth than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,104,509

Up $1,532,315 (+268%) from 2020

Net Assets

Up

$1,705,809

Up $1,723,149 (+9937%) from 2020

Liabilities

Down

$398,700

Down $190,834 (-32%) from 2020

Revenue

Up

$1,868,593

Up $1,452,607 (+349%) from 2020

Expenses

Down

$145,444

Down $686,310 (-83%) from 2020

Net Income

Up

$1,723,149

Up $2,138,917 (+514%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2015: $197,463Net Assets 2015: $197,4632015Assets 2016: $215,550Net Assets 2016: $215,5502016Assets 2017: $271,111Net Assets 2017: $271,1112017Assets 2018: $306,273Net Assets 2018: $306,2732018Assets 2019: $398,428Liabilities 2019: $0Net Assets 2019: $398,4282019Assets 2020: $572,194Liabilities 2020: $589,534Net Assets 2020: -$17,3402020Assets 2021: $2,104,509Liabilities 2021: $398,700Net Assets 2021: $1,705,8092021Assets 2022: $1,686,333Liabilities 2022: $755,468Net Assets 2022: $930,8652022Assets 2023: $2,676,544Liabilities 2023: $536,664Net Assets 2023: $2,139,8802023Assets 2024: $3,399,176Liabilities 2024: $159,365Net Assets 2024: $3,239,8112024

Highlighted filing

2021

Assets$2,104,509
Liabilities$398,700
Net Assets$1,705,809

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $92,694Expenses 2015: $91,640Net Income 2015: $1,0542015Revenue 2016: $113,230Expenses 2016: $95,143Net Income 2016: $18,0872016Revenue 2017: $148,101Expenses 2017: $92,540Net Income 2017: $55,5612017Revenue 2018: $157,114Expenses 2018: $121,952Net Income 2018: $35,1622018Revenue 2019: $207,355Expenses 2019: $115,200Net Income 2019: $92,1552019Revenue 2020: $415,986Expenses 2020: $831,754Net Income 2020: -$415,7682020Revenue 2021: $1,868,593Expenses 2021: $145,444Net Income 2021: $1,723,1492021Revenue 2022: $364,176Expenses 2022: $1,139,120Net Income 2022: -$774,9442022Revenue 2023: $1,838,359Expenses 2023: $629,344Net Income 2023: $1,209,0152023Revenue 2024: $1,779,500Expenses 2024: $685,068Net Income 2024: $1,094,4322024

Highlighted filing

2021

Revenue$1,868,593
Expenses$145,444
Net Income$1,723,149
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 14, 2022
Return Version
2021v4.0
Gross Receipts
$1,868,593
Mission and Program Overview

Mission

Provide grants to law students to support summer work in the public interest.

Seeks to build a more just and equitable society and advance the legacy of Justice John Paul Stevens by supporting law students, lawyers, and others working in the public interest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$113,357$1,129,959▲ $1,016,602
Cash and Non-Interest-Bearing Accounts$458,837$974,550▲ $515,713
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$572,194$2,104,509▲ $1,532,315
Other Assets Total-$0-
Liabilities
Grants Payable$589,500$396,000▼ $193,500
Accounts Payable and Accrued Expenses$34$2,700▲ $2,666
Total Liabilities$589,534$398,700▼ $190,834
Net Assets / Fund Balance
Net Assets With Donor Restrictions$121,000$1,612,225▲ $1,491,225
Net Assets Without Donor Restrictions$-138,340$93,584▲ $231,924
Total Net Assets Fund Balance$-17,340$1,705,809▲ $1,723,149
Total Liabilities and Net Assets / Fund Balance$572,194$2,104,509▲ $1,532,315
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julia R WilsonExecutive DirectorPT$91,100$91,100

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,868,593
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,868,593
Change in Net Assets
$1,723,149
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$98,879
Other Expenses$24,065
Grants and Similar Amounts Paid$22,500
Total Fundraising Expense$21,549
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$55,088$21,800$14,212$91,100
Grants to Domestic Orgs$22,500--$22,500
Payroll Taxes$4,342$1,718$1,120$7,180
Fees for Services Other$3,250$3,750-$7,000
Fees for Services Accounting-$4,743-$4,743
Office Expenses$1,149$341$127$1,617
Insurance-$1,298-$1,298
Conferences and Meetings$1,013-$69$1,082
Other Employee Benefits$362$143$94$599
Other Expenses$106$105$708$105
Advertising-$14$34$48
Total Functional Expenses$89,944$33,951$21,549$145,444
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Washington Univ School of LawSt Louis, MO501c3-$22,500
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Two Board members are family members: Susan Stevens Mullen is the mother of Hannah Mullen.

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

In October 2021, the Board of Directors amended the Articles of Incorporation to change the name of the Foundation from "The John Paul Stevens Fellowship Foundation" to "The John Paul Stevens Foundation." The amended articles were submitted to and approved by the California Secretary of State and subsequently submitted to the IRS.

Form 990, Part VI, Line 11B: Form 990 Review Process

A final draft of the Form 990 is reviewed by the Board Finance Committee and then circulated to the entire Board before submission to the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

A copy of the conflict of interest policy is provided annually to directors and staff, who then complete a certification of agreement with the policy and a conflict disclosure form.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Committee serves as the executive compensation committee. Each year the Committee reviews the salary of the part-time Executive Director based on data from the nonprofit and philanthropic sectors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Foundation provides its governing documents to the public upon written or verbal request.

Filing and Contact Details

Filer

Filer Name
The John Paul Stevens Foundation
EIN
27-2556295
Phone
6505166212
Address
3 Embarcadero Center 10th Floor, San Francisco, CA 94111

Signing Officer

Name
Julia R Wilson
Title
Executive Director
Signed
2022-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julia R Wilson
Formed
2010
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
1
Volunteers
16

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Felix Gorrindo
Phone
5108352727
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IRS990/Form990PartVIISectionAGrp/PersonNm12Peter Yu
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