Civic Intelligence

The John Paul Stevens Foundation

990 • Fiscal year 2023 • EIN 27-2556295

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 01, 2024

127 University AveBerkeley, CA 94710

(415) 684-8576

Siviq Scores

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

Liabilities / Assets

67th percentile

0.20x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.29x

Higher debt load relative to revenue than 72% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

94th percentile

66%

Higher net margin than 94% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

53rd percentile

$68,000

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

90th percentile

59%

Faster asset growth than 90% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

98th percentile

405%

Faster revenue growth than 98% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,676,544

Up $990,211 (+59%) from 2022

Net Assets

Up

$2,139,880

Up $1,209,015 (+130%) from 2022

Liabilities

Down

$536,664

Down $218,804 (-29%) from 2022

Revenue

Up

$1,838,359

Up $1,474,183 (+405%) from 2022

Expenses

Down

$629,344

Down $509,776 (-45%) from 2022

Net Income

Up

$1,209,015

Up $1,983,959 (+256%) from 2022

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

2023

Assets$2,676,544
Liabilities$536,664
Net Assets$2,139,880

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

2023

Revenue$1,838,359
Expenses$629,344
Net Income$1,209,015
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 1, 2024
Return Version
2023v5.1
Gross Receipts
$1,838,359
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
Cash and Non-Interest-Bearing Accounts$971,439$1,703,130▲ $731,691
Accounts Receivable$714,894$973,414▲ $258,520
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$1,686,333$2,676,544▲ $990,211
Other Assets Total-$0-
Liabilities
Grants Payable$706,500$416,000▼ $290,500
Accounts Payable and Accrued Expenses$48,968$120,664▲ $71,696
Total Liabilities$755,468$536,664▼ $218,804
Net Assets / Fund Balance
Net Assets With Donor Restrictions$627,197$1,672,651▲ $1,045,454
Net Assets Without Donor Restrictions$303,668$467,229▲ $163,561
Total Net Assets Fund Balance$930,865$2,139,880▲ $1,209,015
Total Liabilities and Net Assets / Fund Balance$1,686,333$2,676,544▲ $990,211
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julia R WilsonExecutive DirectorPT$68,000$68,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,836,368
Program Service Revenue
$0
Investment Income
$1,991
Other Revenue
$0
All Other Contributions
$1,836,368
Change in Net Assets
$1,209,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$292,500
Salaries, Compensation, and Employee Benefits$200,247
Other Expenses$129,012
Total Fundraising Expense$31,462
Professional Fundraising Fees$7,585

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$292,500--$292,500
Other Salaries and Wages$109,213--$109,213
Fees for Services Other$83,256--$83,256
Current Officers, Directors, Trustees, and Key Employees$33,870$18,699$15,432$68,001
Office Expenses$18,055$140$6,340$24,535
Payroll Taxes$11,631$1,495$1,208$14,334
Other Employee Benefits$8,487$126$86$8,699
Fees for Services Professional Fundraising--$7,585$7,585
Fees for Services Accounting-$5,881-$5,881
Information Technology$2,499$392-$2,891
Conferences and Meetings$1,470--$1,470
Insurance-$1,444-$1,444
Travel$1,025--$1,025
Other Expenses$661$89$811$750
Total Functional Expenses$569,391$28,491$31,462$629,344
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
DC School of Law FoundationWashington, DC501c3Public Interest Fellowships$48,000
FAMU FoundationTallahassee, FL501c3Public Interest Fellowships$48,000
Howard University Law SchoolWashington, DC501c3Public Interest Fellowships$48,000
NCCU FoundationDurham, NC501c3Public Interest Fellowships$48,000
TX Southern Univ FoundationHouston, TXGovPublic Interest Fellowships$48,000
Georgetown Univ Law CenterWashington, DC501c3Public Interest Fellowships$15,000
Univ of VA Law School FdtnCharlottesville, VA501c3Public Interest Fellowships$15,000
Georgia State Univ FdtnAtlanta, GA501c3Public Interest Fellowships$12,000
Seattle UniversitySeattle, WA501c3Public Interest Fellowships$6,000

International Summary

Employees
2
Spending
$49,725

International Compliance

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
Mexico & CanadaProgram servicesFellowship consulting01$45,000
EuropeFundraisingFundraising consulting01$4,725
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$7,585
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
No
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, Section A, Line 2

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

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

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, Section B, Line 12C

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, Section B, Line 15A

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, Section C, Line 19

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
4156848576
Address
127 University Ave, Berkeley, CA 94710

Signing Officer

Name
Jenny Chung Mejia
Title
Interim Exec. Director
Signed
2024-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Roseborough
Formed
2010
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
15

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
548 Market St PMB 97503, San Francisco, CA 94104
Preparer
Felix Gorrindo
Phone
5108352727
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