Civic Intelligence

Palm Center

990 • Fiscal year 2019 • EIN 27-3039386

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

Organization Profilewww.palmcenter.org
2370 Market StreetSan Francisco, CA 94114

(415) 857-0843

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$517,989

Flat from 2019

Net Assets

Flat

$517,989

Flat from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses

Revenue

Flat

$1,189,964

Flat from 2019

Expenses

Flat

$1,677,118

Flat from 2019

Net Income

Flat

-$487,154

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$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 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

2019

Assets$517,989
Liabilities$0
Net Assets$517,989
Open 2019 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 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

2019

Revenue$1,189,964
Expenses$1,677,118
Net Income-$487,154
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$1,596,014
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$535,423$517,989▼ $17,434
Investments in Publicly Traded Securities$469,720$0▼ $469,720
Cash and Non-Interest-Bearing Accounts-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,005,143$517,989▼ $487,154
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$466,672$368,903▼ $97,769
Net Assets Without Donor Restrictions$538,471$149,086▼ $389,385
Total Net Assets Fund Balance$1,005,143$517,989▼ $487,154
Total Liabilities and Net Assets / Fund Balance$1,005,143$517,989▼ $487,154

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$469,720-▲ $30,581$424,007$75,695
2018$802,010-▼ $12,234$313,245$469,720
2017$697,449$50,000▲ $91,950$29,898$802,010
2016$724,089-▲ $59,688$78,972$697,449
2015$764,207-▼ $1,567$31,000$724,089
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aaron BelkinExecutive DirectorPT$90,000$90,000

Board Members and Trustees

NameTitle
Steven GlucksternBoard Chair
Ruben GonzalesBoard Member
Vivienne MingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sixkiller Consulting LLCGovt relations consulting202 NW 48th St, Seattle, WA 98107$120,583
-Research on transgender118 Gates Ave, Brooklyn, NY 11238$109,643
-military service--
Revenue and Support

Revenue Composition

Contributions and Grants
$1,158,136
Program Service Revenue
$0
Investment Income
$31,801
Other Revenue
$27
All Other Contributions
$1,158,136
Change in Net Assets
$-487,154

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,189,964
Total Revenue per Audited Statements
$1,189,964
Total Revenue per Form 990
$1,189,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$825,500
Other Expenses$583,840
Salaries, Compensation, and Employee Benefits$212,778
Total Fundraising Expense$91,970
Professional Fundraising Fees$55,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$825,500--$825,500
Fees for Services Other$405,408$29,394$5,750$440,552
Other Salaries and Wages$78,600$23,890$4,216$106,706
Current Officers, Directors, Trustees, and Key Employees$63,000$4,500$22,500$90,000
Fees for Services Lobbying$59,449--$59,449
Fees for Services Professional Fundraising--$55,000$55,000
Fees for Services Accounting-$28,108-$28,108
Information Technology$504$20,019-$20,523
Fees for Services Legal-$17,569-$17,569
Payroll Taxes$11,494$2,406$2,172$16,072
Office Expenses$7,277$146-$7,423
Other Expenses$157$1,188$1,966$3,311
Insurance-$3,018-$3,018
Travel$1,431$282$366$2,079
Advertising-$1,209-$1,209
Fees for Service Investment Mgmnt Fees-$599-$599
Total Functional Expenses$1,452,820$132,328$91,970$1,677,118

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,677,118
Total Expenses per Audited Statements$1,677,118
Total Expenses per Form 990$1,677,118
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Take Back The Court ActionSan Francisco, CA501(c)(4)See Part IV$812,500
American Military Partner AssWashington, DC501(c)(3)See Part IV$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$55,000
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
Audit committee
No
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, Line 11B: Form 990 Review Process

“The draft of Form 990 was sent by the accounting firm to the Executive Director for the initial review. The updated draft is then reviewed by the Organization's attorney and Board of Directors. The draft of Form 990 is approved by the Board of Directors before filing.”

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

“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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“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. The Executive Director's compensation was not increased during 2019.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“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, Line 19: Other Organization Documents Publicly Available

“Palm Center makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Palm Center
EIN
27-3039386
Phone
4158570843
Address
2370 Market Street, San Francisco, CA 94114

Signing Officer

Name
Aaron Belkin
Title
Executive Director
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Joseph J DiGiacomo CPA
Address
270 Valencia St Unit 203, San Francisco, CA 94103
Preparer
Joseph J DiGiacomo CPA
Phone
4158298885
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“During 2019, Palm Center's Board of Directors approved and provided $424,000 of the principal of the Board Designed Funds as part of the total $812,500 funds granted to Take Back The Court Action Fund, a related organization, to inform public opinion regarding the Supreme Court's role in U.S. democracy.”

Raw XML AppendixShowing 400 of 591 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Palm Center engaged in research and programming to inform public opinion about transgender military service.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01209
IRS990/AdvertisingGrp/TotalAmt01209
IRS990/AllOtherContributionsAmt01158136
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Joseph J DiGiacomo CPA
IRS990/BooksInCareOfDetail/PhoneNum04158298885
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0270 Valencia Street Unit 203
IRS990/BooksInCareOfDetail/USAddress/CityNm0San Francisco
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094103
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt022500
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt04500
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt063000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt090000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0120583
IRS990/ContractorCompensationGrp/CompensationAmt1109643
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0202 NW 48th St
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1118 Gates Ave
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Seattle
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Brooklyn
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1NY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd098107
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd111238
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Sixkiller Consulting LLC
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0Nathaniel Frank
IRS990/ContractorCompensationGrp/ServicesDesc0Govt relations consulting
IRS990/ContractorCompensationGrp/ServicesDesc1Research on transgender
IRS990/ContractorCompensationGrp/ServicesDesc2military service
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01158136
IRS990/CYGrantsAndSimilarPaidAmt0825500
IRS990/CYInvestmentIncomeAmt031801
IRS990/CYOtherExpensesAmt0583840
IRS990/CYOtherRevenueAmt027
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-487154
IRS990/CYSalariesCompEmpBnftPaidAmt0212778
IRS990/CYTotalExpensesAmt01677118
IRS990/CYTotalFundraisingExpenseAmt091970
IRS990/CYTotalProfFndrsngExpnsAmt055000
IRS990/CYTotalRevenueAmt01189964
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Grantmaking in support of other institutions that share Palm Center's mission to promote public dialogue about critical and controversial issues of the day.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0466672
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0368903
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0825500
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt028108
IRS990/FeesForServicesAccountingGrp/TotalAmt028108
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt017569
IRS990/FeesForServicesLegalGrp/TotalAmt017569
IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt059449
IRS990/FeesForServicesLobbyingGrp/TotalAmt059449
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt05750
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt029394
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0405408
IRS990/FeesForServicesOtherGrp/TotalAmt0440552
IRS990/FeesForServicesProfFundraising/FundraisingAmt055000
IRS990/FeesForServicesProfFundraising/TotalAmt055000
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0599
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0599
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt015.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0Aaron Belkin
IRS990/Form990PartVIISectionAGrp/PersonNm1Steven Gluckstern
IRS990/Form990PartVIISectionAGrp/PersonNm2Vivienne Ming
IRS990/Form990PartVIISectionAGrp/PersonNm3Ruben Gonzales
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt090000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt030100
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt0825500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0825500
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0825500
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0436150
IRS990/GrossReceiptsAmt01596014
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt020019
IRS990/InformationTechnologyGrp/ProgramServicesAmt0504
IRS990/InformationTechnologyGrp/TotalAmt020523
IRS990/InsuranceGrp/ManagementAndGeneralAmt03018
IRS990/InsuranceGrp/TotalAmt03018
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01701
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01701
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0469720
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0406050
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01005143
IRS990/NetAssetsOrFundBalancesEOYAmt0517989
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt030100
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt030100
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0538471
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0149086
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0146
IRS990/OfficeExpensesGrp/ProgramServicesAmt07277
IRS990/OfficeExpensesGrp/TotalAmt07423
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt01966
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01188
IRS990/OtherExpensesGrp/ProgramServicesAmt0157
IRS990/OtherExpensesGrp/TotalAmt03311
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt027
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027
IRS990/OtherRevenueTotalAmt027
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04216
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023890
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt078600
IRS990/OtherSalariesAndWagesGrp/TotalAmt0106706
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02172
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02406
IRS990/PayrollTaxesGrp/ProgramServicesAmt011494
IRS990/PayrollTaxesGrp/TotalAmt016072
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Aaron Belkin
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgSrvcAccomActy2Grp/Desc0The Palm Center engaged in research and programming to inform public opinion about transgender military service.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0627320
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01276925
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0308000
IRS990/PYInvestmentIncomeAmt032157
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0736249
IRS990/PYOtherRevenueAmt03058
IRS990/PYRevenuesLessExpensesAmt058827
IRS990/PYSalariesCompEmpBnftPaidAmt0209064
IRS990/PYTotalExpensesAmt01253313
IRS990/PYTotalRevenueAmt01312140
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-487154
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0535423
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0517989
IRS990ScheduleA/FactsAndCircumstancesTestTxt0Current Year Facts and Circumstances: Treas. Reg. Section 1. 170A-9 ( f) (3) (iii) (B) . The Palm Center has raised funds from a broad array of sources over the past five years including numerous foundation grants and dozens of small donors. In 2019 alone, we applied for and received funds from 8 foundations. Based on 20 years of operations (partially as a university research institute and then later as a 501 (c) (3)), we have found that foundation support is more available than support from small donor supporters. However, we do seek gifts from small donors, and we are proud that our donations from private individuals (giving mostly small gifts) increased from $4,074 in 2017 up to $9,103 in 2019. We work with Mida & Associates (a philanthropy consultant) to help us raise funds. It is noted that that the public support test improved materially in 2019 to 27.09% from 14.52% in 2018. Treas. Reg. Section 1.170A-9(f)(3)(iii)(D)(2). Palm's public engagement has beenrobust for 20 years, and consists, for the most part, of releasing reports, policymemos, and media statements and providing research to Democratic and Republican Congressional offices. In 2019, we released four policy memos, and 36 press releases. In addition, we released a statement by 41 retired General and Flag Officers and another statement by three former Service Secretaries. Our work was covered widely in the media including stories in Buzzfeed, Washington Post, The Hill, MSNBC News, Politico, and elsewhere. In the five-year period under consideration (2015-2019) we met with more than 50 Pentagon officials and policy analysts, made several visits to Service Academies, and held three Congressional briefings to discuss our research. All of the previous demonstrate that Palm Center is a publically supported Organization with the goal to continue to expand and diversify its donor base and contributed income.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01158136
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01276925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0946891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0792673
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0791550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04966175
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01701
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022628
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt030032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt029765
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt036256
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0120382
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt027
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03057
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt09068
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0395
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03696
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016243
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.27090
IRS990ScheduleA/PublicSupportPY170Pct00.14520
IRS990ScheduleA/PublicSupportTotal170Amt01382343
IRS990ScheduleA/SubstantialContributorsTotAmt03583832
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01158136
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01276925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0946891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0792673
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0791550
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04966175
IRS990ScheduleA/TotalSupportAmt05102800
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
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt055071
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt050083
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt037621
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt039739
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0182514
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0220282
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0200331
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0150483
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0158955
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0730051
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt078530
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt064224
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt0107241
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt025518
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0275513
IRS990ScheduleC/CorrectionMadeInd0false
IRS990ScheduleC/Form4720FiledInd0false
IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
IRS990ScheduleC/GrassrootsCeilingAmt0273771
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt055071
IRS990ScheduleC/LobbyingCeilingAmt01095077
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0220282
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01374289
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt078530
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01452819
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt078530
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0599
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0469720
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt075695
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt030581
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0424007
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt06811
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0802010
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0469720
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-12234
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0313245
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt07491
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0697449
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0802010
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt091950
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt029898
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt07356
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0724089
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0697449
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt059688
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt078972
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt07551
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0764207
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0724089
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1567
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt031000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01677118
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueSubtotalAmt01189964
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0During 2019, Palm Center's Board of Directors approved and provided $424,000 of the principal of the Board Designed Funds as part of the total $812,500 funds granted to Take Back The Court Action Fund, a related organization, to inform public opinion regarding the Supreme Court's role in U.S. democracy.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalExpensesPerForm990Amt01677118
IRS990ScheduleD/TotalRevenuePerForm990Amt01189964
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01189964
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01677118
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0See Part IV
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt01158136
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt01103136
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0Mida Associates LLC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt055000
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0526 12th St NE
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0Washington
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0DC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$517,989
Liabilities
$0
Net assets
$517,989
Revenue
$1,189,964
Expenses
$1,677,118
Net income
-$487,154
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
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