Civic Intelligence

Palm Center

EIN 27-3039386 • 501(c)3 • Houston, TX

Profile

The Palm Center, a research initiative, is committed to sponsoring state-of-the-art scholarship to enhance the quality of public dialogue about critical issues of the day.

1321 Upland Drive 6428Houston, TX 77043

www.palmcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

10th percentile

-90%

Higher net margin than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$95,058

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 34.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-52%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $249,207 (-100%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$0

Down $249,207 (-100%) from 2021

Operations
Liabilities / Revenue62nd percentileNet Margin10th percentile

Revenue

Down

$277,838

Down $301,538 (-52%) from 2021

Expenses

Down

$527,045

Down $172,488 (-25%) from 2021

Net Income

Down

-$249,207

Down $129,050 (-107%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2016: $779,568Liabilities 2016: $530Net Assets 2016: $779,0382016Assets 2017: $990,496Liabilities 2017: $0Net Assets 2017: $990,4962017Assets 2018: $1,005,143Liabilities 2018: $0Net Assets 2018: $1,005,1432018Assets 2019: $517,989Liabilities 2019: $0Net Assets 2019: $517,9892019Assets 2020: $369,364Liabilities 2020: $0Net Assets 2020: $369,3642020Assets 2021: $249,207Liabilities 2021: $0Net Assets 2021: $249,2072021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0
Open 2022 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2016: $822,438Expenses 2016: $893,031Net Income 2016: -$70,5932016Revenue 2017: $985,430Expenses 2017: $836,552Net Income 2017: $148,8782017Revenue 2018: $1,312,140Expenses 2018: $1,253,313Net Income 2018: $58,8272018Revenue 2019: $1,189,964Expenses 2019: $1,677,118Net Income 2019: -$487,1542019Revenue 2020: $766,739Expenses 2020: $915,364Net Income 2020: -$148,6252020Revenue 2021: $579,376Expenses 2021: $699,533Net Income 2021: -$120,1572021Revenue 2022: $277,838Expenses 2022: $527,045Net Income 2022: -$249,2072022

Highlighted filing

2022

Revenue$277,838
Expenses$527,045
Net Income-$249,207
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$277,838
Expenses
$527,045
Net income
-$249,207
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.28$0.53$0.25
2021Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.58$0.70$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.77$0.92$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.19$1.68$0.49
2018Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.31$1.25$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.99$0.84$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.82$0.89$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 3, 2023
Return Version
2022v5.0
Gross Receipts
$309,775
Mission and Program Overview

Mission

The Palm Center, a research initiative, is committed to sponsoring state-of-the-art scholarship to enhance the quality of public dialogue about critical issues of the day.

The Palm Center engaged in research and programming to inform public opinion about transgender military service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$237,707$0▼ $237,707
Cash and Non-Interest-Bearing Accounts$11,500$0▼ $11,500
Accounts Receivable-$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$249,207$0▼ $249,207
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$198,790--
Net Assets With Donor Restrictions$50,417--
Total Net Assets Fund Balance$249,207$0▼ $249,207
Total Liabilities and Net Assets / Fund Balance$249,207$0▼ $249,207
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aaron BelkinExecutive DirectorPT$71,250$23,808$95,058

Board Members and Trustees

NameTitle
Steven GlucksternBoard Chair
Ruben GonzalesBoard Member
Vivienne MingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$309,672
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$-31,849
All Other Contributions
$267,275
Change in Net Assets
$-249,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,896
Salaries, Compensation, and Employee Benefits$175,644
Total Fundraising Expense$51,366
Grants and Similar Amounts Paid$1,505
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$193,407$225$2,063$195,695
Other Salaries and Wages$66,938$19,250$3,850$90,038
Current Officers, Directors, Trustees, and Key Employees$18,919$28,536$23,795$71,250
Fees for Services Accounting-$55,962-$55,962
Fees for Services Lobbying$27,390--$27,390
Fees for Services Legal-$19,106-$19,106
Information Technology$14,237$837$1,675$16,749
Other Expenses--$16,599$16,599
Payroll Taxes$7,358$4,095$2,369$13,822
Travel$10,244-$185$10,429
Office Expenses$5,095$300$599$5,994
Insurance$789$986$197$1,972
Grants to Domestic Orgs$1,505--$1,505
Other Employee Benefits$425$75$34$534
Total Functional Expenses$346,307$129,372$51,366$527,045
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,937
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ray Mulliner Event$42,397-$31,937-
Total Events$42,397-$31,937$-31,937
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
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 draft of Form 990 was sent by the accounting firm to the Executive Director and the Organization's attorney for the initial reviews. The updated draft is then reviewed by the Board of Directors. The draft of Form 990 is approved by the Board of Directors before filing.”

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

“The Board of Directors and Executive Director discuss any conflicts of interest (if any) during board meetings. The Board of Directors and Executive Director sign a conflict of interest statement on an annual basis. The Executive Director monitors transactions for any potential conflicts of interest during the year.”

Form 990, Part VI, Section B, Line 15A

“The Board of Directors approves the Executive Director's compensation and determines its reasonableness based on reviewing compensation surveys for comparable nonprofit organizations in the San Francisco Bay Area.”

Form 990, Part VI, Section B, Line 15B

“The Executive Director determines the compensation and its reasonableness for staff based on reviewing compensation surveys for comparable nonprofit organizations in the San Francisco Bay Area. Other than the Executive Director, the Organization does not have any paid employees that meet the IRS' definitions of officer or key employee.”

Form 990, Part VI, Section C, Line 19

“Palm Center makes Form 990 and Form 1023 available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Palm Center
EIN
27-3039386
Phone
4158570843
Address
1321 Upland Drive 6428, Houston, TX 77043

Signing Officer

Name
Aaron Belkin
Title
Executive Director
Signed
2023-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Belkin
Formed
2010
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
3
Volunteers
3

Preparer

Firm
Joseph J DiGiacomo CPA
Address
270 Valencia St Unit 203, San Francisco, CA 94103
Preparer
Joseph J DiGiacomo
Phone
4158298885
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Current Year Facts and Circumstances: Treas. Reg. Section 1. 170A-9 ( f) (3) (iii) (B). Since our founding more than 20 years ago, the Palm Center has received the vast majority of our support from foundations. Similarly, over the five-year span between 2018-2022, we received most of our support from foundations, including grants from 12 different foundations during that time, with grants ranging in size from as low as $5,000 to a high of $675,000.The Organization increased efforts during 2021 and 2022 to diversify contributions from small to medium size donors through direct contact by the Executive Director and Board Members to prior donors, email outreach and virtual events. The organization had a fundraising consultant for approximately eight months during the year. In addition, a foundation provided a matching grant of up to $250,000 in Q4 2021 of which $62,500 was earned and received in 2021 and the balance of $187,500 was earned and received in 2022. All of the prior strategies along with the matching grant assisted the organization with an increase in donors (from $5 to $5,000) through direct individual contributions, corporate contributions and through donor advised funds as well as individual and other nonprofit support of its virtual fundraiser during March 2022. As noted in the 2021 Form 990, despite the previous efforts, contributed revenue continued to decrease and were not sufficient to sustain the organization. The Executive Director and Board decided to begin the process to wind down operations during the year and Palm Center was dissolved by December 31, 2022.
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Legal Services for Dissolution & Winding Down
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1Accounting & Tax Services for Dissolution/Winding Down
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12022-11-29
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0Corporation
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0One Thomas Circle NW Ste 1100
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1270 Valencia Street 203
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Washington
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1San Francisco
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The draft of Form 990 was sent by the accounting firm to the Executive Director and the Organization's attorney for the initial reviews. The updated draft is then reviewed by the Board of Directors. The draft of Form 990 is approved by the Board of Directors before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors and Executive Director discuss any conflicts of interest (if any) during board meetings. The Board of Directors and Executive Director sign a conflict of interest statement on an annual basis. The Executive Director monitors transactions for any potential conflicts of interest during the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors approves the Executive Director's compensation and determines its reasonableness based on reviewing compensation surveys for comparable nonprofit organizations in the San Francisco Bay Area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Director determines the compensation and its reasonableness for staff based on reviewing compensation surveys for comparable nonprofit organizations in the San Francisco Bay Area. Other than the Executive Director, the Organization does not have any paid employees that meet the IRS' definitions of officer or key employee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Palm Center makes Form 990 and Form 1023 available to the public upon 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 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Palm Center
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Take Back The Court Action Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0832210730
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(4)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0See Part VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02370 Market Street 433
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