Civic Intelligence

Made in New Orleans Foundation Inc.

990 • Fiscal year 2015 • EIN 27-4186342

Dec 01, 2014 to Nov 30, 2015 • Filed on Oct 10, 2016

426 Gravier StreetNew Orleans, LA 70130

(504) 299-9777

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$194,476

Up $184 (+0.1%) from 2014

Net Assets

Down

$193,915

Down $164 (-0.1%) from 2014

Liabilities

Up

$561

Up $348 (+163%) from 2014

Revenue And Expenses

Revenue

Down

$171,580

Down $11,237 (-6.1%) from 2014

Expenses

Up

$171,745

Up $92,337 (+116%) from 2014

Net Income

Down

-$165

Down $103,574 (-100%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2012: $30,145Liabilities 2012: $84Net Assets 2012: $30,0612012Assets 2013: $90,747Liabilities 2013: $77Net Assets 2013: $90,6702013Assets 2014: $194,292Liabilities 2014: $213Net Assets 2014: $194,0792014Assets 2015: $194,476Liabilities 2015: $561Net Assets 2015: $193,9152015Assets 2016: $232,324Liabilities 2016: $3,764Net Assets 2016: $228,5602016Assets 2018: $211,164Liabilities 2018: $406Net Assets 2018: $210,7582018Assets 2019: $106,839Liabilities 2019: $15,031Net Assets 2019: $91,8082019Assets 2020: $94,685Liabilities 2020: $118,057Net Assets 2020: -$23,3722020Assets 2021: $123,934Liabilities 2021: $155,690Net Assets 2021: -$31,7562021Assets 2022: $41,998Liabilities 2022: $103,200Net Assets 2022: -$61,2022022Assets 2023: $49,697Liabilities 2023: $97,293Net Assets 2023: -$47,5962023

Highlighted filing

2015

Assets$194,476
Liabilities$561
Net Assets$193,915

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2012: $53,103Expenses 2012: $92,400Net Income 2012: -$39,2972012Revenue 2013: $144,444Expenses 2013: $103,348Net Income 2013: $41,0962013Revenue 2014: $182,817Expenses 2014: $79,408Net Income 2014: $103,4092014Revenue 2015: $171,580Expenses 2015: $171,745Net Income 2015: -$1652015Revenue 2016: $275,522Expenses 2016: $240,878Net Income 2016: $34,6442016Revenue 2018: $88,047Expenses 2018: $158,664Net Income 2018: -$70,6172018Revenue 2019: $45,623Expenses 2019: $148,680Net Income 2019: -$103,0572019Revenue 2020: $90,435Expenses 2020: $205,680Net Income 2020: -$115,2452020Revenue 2021: $213,488Expenses 2021: $226,872Net Income 2021: -$13,3842021Revenue 2022: $171,813Expenses 2022: $186,457Net Income 2022: -$14,6442022Revenue 2023: $174,348Expenses 2023: $158,742Net Income 2023: $15,6062023

Highlighted filing

2015

Revenue$171,580
Expenses$171,745
Net Income-$165
Jump To
Filing Snapshot
Filing Period
Dec 1, 2014 to Nov 30, 2015
Signed
Oct 10, 2016
Return Version
2014v6.0
Gross Receipts
$243,911
Mission and Program Overview

Mission

The john besh foundation provides scholarships, grants, and loans to individuals in the new orleans community with the passion, creativity, and knowledge to enact change in new orleans and louisiana and break the cycle of poverty. Through essential partnerships and generous donations, the foundation promotes the preservation of the culinary history and culture of new orleans and louisiana through the cultivation of new talent and the support of local endeavors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$170,435$193,573▲ $23,138
Total Assets$194,292$194,476▲ $184
Other Assets Total$23,857$903▼ $22,954
Liabilities
Other Liabilities$213$561▲ $348
Total Liabilities$213$561▲ $348
Net Assets / Fund Balance
Unrestricted Net Assets$194,079$193,915▼ $164
Total Net Assets Fund Balance$194,079$193,915▼ $164
Total Liabilities and Net Assets / Fund Balance$194,292$194,476▲ $184
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Caroline RosenExecutive DirectorFT$25,000$25,000

Board Members and Trustees

NameTitle
John BeshDirector/president
Katie RubionBoard Member
Laurent DemosthenidyBoard Member
Simone ReggieBoard Member
William PrieurBoard Member
Jessica BrideDirector
Emery WhalenFormer Executive Director
Octavio MantillaTreasurer/ Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$107,430
Program Service Revenue
$0
Investment Income
$773
Other Revenue
$63,377
All Other Contributions
$107,430
Change in Net Assets
$-165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,061
Salaries, Compensation, and Employee Benefits$61,159
Grants and Similar Amounts Paid$38,525
Total Fundraising Expense$10,761
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$37,400--$37,400
Other Salaries and Wages-$35,296-$35,296
Current Officers, Directors, Trustees, and Key Employees-$21,154-$21,154
Advertising-$20,413-$20,413
Office Expenses$315$2,449$2,528$5,292
Payroll Taxes-$4,564-$4,564
Fees for Services Management-$3,700-$3,700
Information Technology-$1,671-$1,671
Other Expenses$11,084$4,310$1,211$1,211
Grants to Domestic Orgs$1,125--$1,125
All Other Expenses-$974-$974
Other Employee Benefits-$145-$145
Total Functional Expenses$61,627$99,357$10,761$171,745
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$135,708
Fundraising Direct Expenses$72,331
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fetes Des Chefs$135,708$135,708$62,000$73,708
Total Events$135,708$135,708$72,331$63,377
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
La Withholdings$561
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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 11

Once the return has been prepared by the accounting firm, it is provided to the board of directors for review and approval at which time the return is filed with the irs.

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

The john besh foundation has a conflict of interest policy that has procedures in place to handle disclosing conflicts, determining whether a conflict exists, addressing the conflict, and violations of the policy. Annual statements are signed regarding the policy and periodic reviews are conducted to ensure the policy is being followed.

Form 990, Part VI, Section B, Line 15

The bylaws of the john besh foundation establish a compensation committee that has general oversight of the organization's human resource plan. The committee is responsible for annually evaluating the chief exeuctive's compensation. A salary survey is used to benchmark compensation for the position utilizing industry-specific reports and other studies. The committee meets independent of the chief executive to discuss performance relative to the position description. During these deliberations, the committee also considers input obtained from other board members, staff, professional advisors, grant recipients, and other informed community leaders.

Form 990, Part VI, Section C, Line 19

The john besh foundation makes it governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
John Besh Foundation
EIN
27-4186342
Phone
5042999777
Address
426 GRAVIER STREET, NEW ORLEANS, LA 70130

Signing Officer

Name
Caroline Rosen
Title
Executive Director
Phone
5042999777
Signed
2016-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caroline Rosen
Formed
2010
Legal Domicile
La
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
25

Preparer

Firm
Laporte Apac
Address
5100 VILLAGE WALK SUITE 300, COVINGTON, LA 70433
Preparer
SEAN O'NEILL CPA
Phone
9858925850
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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/MissionDesc0THE JOHN BESH FOUNDATION PROVIDES SCHOLARSHIPS, GRANTS, AND LOANS TO INDIVIDUALS IN THE NEW ORLEANS COMMUNITY WITH THE PASSION, CREATIVITY, AND KNOWLEDGE TO ENACT CHANGE IN NEW ORLEANS AND LOUISIANA AND BREAK THE CYCLE OF POVERTY. THROUGH ESSENTIAL PARTNERSHIPS AND GENEROUS DONATIONS, THE FOUNDATION PROMOTES THE PRESERVATION OF THE CULINARY HISTORY AND CULTURE OF NEW ORLEANS AND LOUISIANA THROUGH THE CULTIVATION OF NEW TALENT AND THE SUPPORT OF LOCAL ENDEAVORS.
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IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86760
IRS990ScheduleA/PublicSupportTotal170Amt0507355
IRS990ScheduleA/SubstantialContributorsTotAmt073949
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0107430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0180403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0101064
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt054918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0137489
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0581304
IRS990ScheduleA/TotalSupportAmt0584781
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/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LA WITHHOLDINGS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0561
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt072331
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FETES DES CHEFS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt010331
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt010331
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0135708
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0135708
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0135708
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0135708
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt063377
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt062000
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt062000
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt037400
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CHEFS MOVE SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE JOHN BESH FOUNDATION CONFIRMS THE TAX-EXEMPT STATUS OF A RECIPIENT ORGANIZATION AS A PUBLIC CHARITY. THE JOHN BESH FOUNDATION REQUIRES A FINAL WRITTEN REPORT ON THE USE OF THE DISTRIBUTED FUNDS. AT THE TIME THE GRANT IS ISSUED, THE RECIPIENT RECEIVES A MEMO OF UNDERSTANDING OUTLINING THE PURPOSES FOR WHICH THE FUNDS CAN BE USED. IT REQUIRES THAT THE FUNDS CANNOT BE USED FOR ANY OTHER PURPOSE, INCLUDING A POLITICAL CONTRIBUTION. THE JOHN BESH FOUNDATION RESERVES THE RIGHT TO CLAIM THE RETURN OF THE FUNDS IF THEY ARE USED FOR ANY PURPOSE OTHER THAN THOSE STATED IN THE MEMO OF UNDERSTANDING.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONCE THE RETURN HAS BEEN PREPARED BY THE ACCOUNTING FIRM, IT IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL AT WHICH TIME THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE JOHN BESH FOUNDATION HAS A CONFLICT OF INTEREST POLICY THAT HAS PROCEDURES IN PLACE TO HANDLE DISCLOSING CONFLICTS, DETERMINING WHETHER A CONFLICT EXISTS, ADDRESSING THE CONFLICT, AND VIOLATIONS OF THE POLICY. ANNUAL STATEMENTS ARE SIGNED REGARDING THE POLICY AND PERIODIC REVIEWS ARE CONDUCTED TO ENSURE THE POLICY IS BEING FOLLOWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BYLAWS OF THE JOHN BESH FOUNDATION ESTABLISH A COMPENSATION COMMITTEE THAT HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. THE COMMITTEE IS RESPONSIBLE FOR ANNUALLY EVALUATING THE CHIEF EXEUCTIVE'S COMPENSATION. A SALARY SURVEY IS USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING INDUSTRY-SPECIFIC REPORTS AND OTHER STUDIES. THE COMMITTEE MEETS INDEPENDENT OF THE CHIEF EXECUTIVE TO DISCUSS PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION. DURING THESE DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS, GRANT RECIPIENTS, AND OTHER INFORMED COMMUNITY LEADERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE JOHN BESH FOUNDATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0194292
IRS990/TotalAssetsEOYAmt0194476
IRS990/TotalAssetsGrp/BOYAmt0194292
IRS990/TotalAssetsGrp/EOYAmt0194476
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0107430
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010761
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099357
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt061627
IRS990/TotalFunctionalExpensesGrp/TotalAmt0171745
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0213
IRS990/TotalLiabilitiesEOYAmt0561
IRS990/TotalLiabilitiesGrp/BOYAmt0213
IRS990/TotalLiabilitiesGrp/EOYAmt0561
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0194079
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0193915
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt061627
IRS990/TotalReportableCompFromOrgAmt025000
IRS990/TotalRevenueGrp/ExclusionAmt064150
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0171580
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0194292
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0194476
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0194079
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0193915
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0426 GRAVIER STREET
IRS990/USAddress/CityNm0NEW ORLEANSS
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070130
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0JOHNBESHFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLINE ROSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05042999777
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOHN BESH FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0JOHN
ReturnHeader/Filer/EIN0274186342
ReturnHeader/Filer/PhoneNum05042999777
ReturnHeader/Filer/USAddress/AddressLine1Txt0426 GRAVIER STREET
ReturnHeader/Filer/USAddress/CityNm0NEW ORLEANS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070130
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721088864
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAPORTE APAC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05100 VILLAGE WALK SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COVINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070433
ReturnHeader/PreparerPersonGrp/PhoneNum09858925850
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SEAN O'NEILL CPA
ReturnHeader/ReturnTs02016-10-17T17:11:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-12-01
ReturnHeader/TaxPeriodEndDt02015-11-30
ReturnHeader/TaxYr02014

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