Civic Intelligence

The Center for Cultural Power

990 • Fiscal year 2017 • EIN 45-3154473

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

1330 Broadway No 300Oakland, CA 94612

(510) 875-2135

Siviq Scores

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

Liabilities / Assets

58th percentile

0.15x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

2nd percentile

-167%

Higher net margin than 2% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

77th percentile

$122,783

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

1st percentile

-78%

Faster asset growth than 1% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-80%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$872,046

Down $3,047,831 (-78%) from 2016

Net Assets

Down

$738,728

Down $2,868,490 (-80%) from 2016

Liabilities

Down

$133,318

Down $179,341 (-57%) from 2016

Revenue

Down

$1,713,332

Down $6,819,702 (-80%) from 2016

Expenses

Down

$4,581,822

Down $5,654,891 (-55%) from 2016

Net Income

Down

-$2,868,490

Down $1,164,811 (-68%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2012: $1,599,658Liabilities 2012: $1,556,240Net Assets 2012: $43,4182012Assets 2013: $7,643,579Liabilities 2013: $6,757,093Net Assets 2013: $886,4862013Assets 2014: $8,627,420Liabilities 2014: $1,074,248Net Assets 2014: $7,553,1722014Assets 2015: $8,625,383Liabilities 2015: $639,486Net Assets 2015: $7,985,8972015Assets 2016: $3,919,877Liabilities 2016: $312,659Net Assets 2016: $3,607,2182016Assets 2017: $872,046Liabilities 2017: $133,318Net Assets 2017: $738,7282017Assets 2018: $1,363,141Liabilities 2018: $92,466Net Assets 2018: $1,270,6752018Assets 2019: $5,833,841Liabilities 2019: $163,741Net Assets 2019: $5,670,1002019Assets 2020: $7,904,451Liabilities 2020: $464,073Net Assets 2020: $7,440,3782020Assets 2021: $23,247,160Liabilities 2021: $179,760Net Assets 2021: $23,067,4002021Assets 2022: $21,377,929Liabilities 2022: $435,545Net Assets 2022: $20,942,3842022Assets 2023: $12,977,144Liabilities 2023: $738,494Net Assets 2023: $12,238,6502023Assets 2024: $14,359,055Liabilities 2024: $815,712Net Assets 2024: $13,543,3432024

Highlighted filing

2017

Assets$872,046
Liabilities$133,318
Net Assets$738,728

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2012: $1,752,2822012Revenue 2013: $13,288,422Expenses 2013: $12,445,354Net Income 2013: $843,0682013Revenue 2014: $17,006,609Expenses 2014: $10,339,923Net Income 2014: $6,666,6862014Revenue 2015: $13,519,367Expenses 2015: $13,086,642Net Income 2015: $432,7252015Revenue 2016: $8,533,034Expenses 2016: $10,236,713Net Income 2016: -$1,703,6792016Revenue 2017: $1,713,332Expenses 2017: $4,581,822Net Income 2017: -$2,868,4902017Revenue 2018: $1,842,110Expenses 2018: $1,310,163Net Income 2018: $531,9472018Revenue 2019: $7,672,706Expenses 2019: $3,273,281Net Income 2019: $4,399,4252019Revenue 2020: $6,436,917Expenses 2020: $4,666,639Net Income 2020: $1,770,2782020Revenue 2021: $20,883,886Expenses 2021: $5,256,864Net Income 2021: $15,627,0222021Revenue 2022: $7,559,604Expenses 2022: $9,684,620Net Income 2022: -$2,125,0162022Revenue 2023: $6,070,622Expenses 2023: $14,774,356Net Income 2023: -$8,703,7342023Revenue 2024: $11,620,346Expenses 2024: $10,240,316Net Income 2024: $1,380,0302024

Highlighted filing

2017

Revenue$1,713,332
Expenses$4,581,822
Net Income-$2,868,490
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$1,713,332
Mission and Program Overview

Mission

Cel education fund's mission is to be a home for social entrepreneurs looking to change the world. We incubate start-up efforts, forge networks, and build acceleration programs that help bold and diverse innovators and institutions get their game-changing efforts off the ground.

Celef's mission is to support the growth and effectiveness of culture and narrative organizations and individuals that are keeping the public informed about how key institutions like government, corporations, and the media are affecting their lives. Celef serves as a laboratory and accelerator for using culture, art, and storytelling to support grassroots organizing efforts and to build an effective and vibrant field for cultural strategy, in service to a stronger democracy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,170,309$496,456▼ $673,853
Land, Buildings, and Equipment, Net$218,037$169,642▼ $48,395
Pledges and Grants Receivable$2,092,500$100,000▼ $1,992,500
Prepaid Expenses and Deferred Charges$77,788$41,834▼ $35,954
Accounts Receivable$311,460$13,703▼ $297,757
Total Assets$3,919,877$872,046▼ $3,047,831
Other Assets Total$49,783$50,411▲ $628
Liabilities
Accounts Payable and Accrued Expenses$264,111$70,285▼ $193,826
Other Liabilities$31,493$45,176▲ $13,683
Deferred Revenue$17,055$17,857▲ $802
Total Liabilities$312,659$133,318▼ $179,341
Net Assets / Fund Balance
Unrestricted Net Assets$190,064$393,064▲ $203,000
Temporarily Rstr Net Assets$3,417,154$345,664▼ $3,071,490
Total Net Assets Fund Balance$3,607,218$738,728▼ $2,868,490
Total Liabilities and Net Assets / Fund Balance$3,919,877$872,046▼ $3,047,831

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$84,809$49,100$133,909
Leasehold Improvements$84,833$11,812$96,645
Other Land Buildings$0$38,325$38,325
Other Assets Org$2,831--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fenny ChooCFO/treasurerFT$107,504$15,279$122,783
Vanessa PierceSecretary Through 10/2/2017FT$91,928$12,089$104,017
Favianna RodriguezDirector/interim Executive DirectorPT$87,335$13,989$101,324
Rae ThomasSecretaryFT$26,042$2,312$28,354
Jacqueline MahendraExecutive Director Through 1/20/2017FT$21,258$823$22,081
Sojeila Maria SilvaCFO/treasurer Through 1/19/2017PT$10,405$2,024$12,429

Board Members and Trustees

NameTitle
Jenifer Fernandez AnconaBoard Chair
Catherine BracyBoard Chair Through 2/27/2017
Billy WimsattDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,176,363
Program Service Revenue
$147,496
Investment Income
$118
Other Revenue
$389,355
All Other Contributions
$1,050,400
Change in Net Assets
$-2,868,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,842,809
Other Expenses$1,548,555
Salaries, Compensation, and Employee Benefits$1,190,458
Total Fundraising Expense$37,882
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,754,073--$1,754,073
Other Salaries and Wages$565,315-$29,073$594,388
Occupancy$6,042$431,268-$437,310
Fees for Services Management$381,101$50,245$27$431,373
Current Officers, Directors, Trustees, and Key Employees$9,731$381,256-$390,987
Fees for Services Accounting-$164,506-$164,506
Other Employee Benefits$83,448$33,985$4,022$121,455
Conferences and Meetings$111,741$7,506$670$119,917
Information Technology$64,192$20,103-$84,295
Payroll Taxes$43,633$34,065$2,257$79,955
Foreign Grants$75,000--$75,000
All Other Expenses$2,320$69,087-$71,407
Office Expenses$11,058$56,452$24$67,534
Depreciation Depletion-$48,395-$48,395
Travel$33,791$8,929$1,069$43,789
Insurance-$16,372-$16,372
Advertising$12,555$2,818-$15,373
Fees for Services Legal-$14,216-$14,216
Grants to Domestic Individuals$13,736--$13,736
Other Expenses$5,686--$5,686
Pension Plan Contributions$2,933-$740$3,673
Total Functional Expenses$3,204,737$1,339,203$37,882$4,581,822
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Neo PhilanthrophyNew York, NY501(c)(3)General Support$574,677
The Nathan Cummings FoundationNew York, NY501(c)(3)Spin-off of Program$250,000
The William & Flora Hewlett FoundationMenlo Park, CA501(c)(3)Spin-off of Program$210,000
The Fund for Global Human RightsWashington, DC501(c)(3)Spin-off of Program$100,000
Allied Media ProjectsDetroit, MI501(c)(3)General Support$99,798
Missing Migrant ProjectTucson, AZ501(c)(3)General Support$91,178
Global Greengrants FundBoulder, CO501(c)(3)General Support$90,000
Surdna Foundation IncNew York, NY501(c)(3)Spin-off of Program$75,000
Hopewell FundWashington, DC501(c)(3)General Support$71,557
California CallsLos Angeles, CA501(c)(3)Spin-off of Program$50,000
Robert Rauschenberg FoundationNew York, NY501(c)(3)Spin-off of Program$37,500
Virginia OrganizingCharlottesville, VA501(c)(3)General Support$28,075
Avina AmericasWashington, DC501(c)(3)Spin-off of Program$25,000
Sierra Health Foundation Center for Health Program ManagementSacramento, CA501(c)(3)General Support$20,000
Unbound PhilanthropyNew York, NY501(c)(3)Spin-off of Program$15,000
Faith in Public LifeWashington, DC501(c)(3)General Support$6,287
Voqal USABoulder, CO501(c)(4)Spin-off of Program$6,000

International Summary

Offices
0
Employees
0
Spending
$147,758

International Compliance

Foreign grant records maintained
Yes
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
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumGrantmaking-00$75,000
South AsiaProgram ServicesTravel / Contractor Fees00$35,314
Europe (including Iceland & Greenland)Program ServicesTravel / Contractor Fees00$22,052
East Asia and the PacificProgram ServicesTravel / Contractor Fees00$15,392
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$45,176
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 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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

Directors of cel education fund are designated by citizen engagement laboratory (cel), a california nonprofit public benefit corporation described by section 501(c)(4) of the internal revenue code, provided that not more than 49% of the persons serving on the cel education fund board of directors at any one time may be concurrently serving as officers, directors, or employees of cel.

Form 990, Part VI, Section A, Line 7B

The bylaws of cel education fund may be amended or repealed by the approval of a majority of the board of directors; however, any such amendment or repeal is effective only if approved in writing in advance by cel.

Form 990, Part VI, Section A, Line 8B

The governing body does not have separate committees. As such, part vi, section a, line 8b has been answered "no".

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

The form 990 is prepared by an outside accounting firm based off information submitted by the organization's accounting and finance department. The form is then reviewed by the organization's cfo and executive director prior to submission to the internal revenue service.

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

Every board member is required to complete and sign the conflict of interest declaration annually. On the declaration they disclose whether they or any member of their immediate family have affiliations or interests which, when considered in conjunction with their position with or relation to celef, might constitute or be perceived as a conflict of interest. Each director must abstain from both deliberation and voting on any decision in which a conflict of interest might provide material financial benefit to that director or a member of their immediate family. Further, at the beginning of each board meeting, the chair or meeting facilitator will ask if any director has a conflict of interest to declare regarding any item on the meeting agenda. If such conflict is declared, and rises to the level of material financial benefit, the director will then abstain from both deliberation and voting on that item. Further, if, during the meeting a director becomes aware of a conflict or potential conflict with an item on the agenda, and that item rises to the level of material financial benefit, the director must then declare the conflict or potential conflict and recuse themselves from both deliberation and voting on that item. Finally, if a board member is uncertain whether they have a conflict or whether the conflict rises to the level of material financial benefit, the chair of the board is empowered to make that determination.

Form 990, Part VI, Section B, Line 15

Comparable compensation data is submitted to the board and approved by a majority of disinterested directors. Contemporaneous documentation and recordkeeping of the deliberations and decisions regarding the compensation arrangement is made. There have been no adjustments to the salary rates established for the executive director, officers, or other key employees since these were last established by the board of directors in 2016.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are made available upon request. The conflict of interest policy is not made available to the public.

Filing and Contact Details

Filer

Filer Name
Cel Education Fund
EIN
45-3154473
Phone
5108752135
Address
1330 BROADWAY NO 300, OAKLAND, CA 94612

Signing Officer

Name
Fenny Choo
Title
CFO
Phone
5108752135
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Favianna Rodriguez
Formed
2011
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
44
Volunteers
3

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Michael Lumsden
Phone
4159561500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

In november 2016, the organization made the decision to sunset the fiscal sponsorship program starting in 2017. During the first half of 2017, the organization focused on spinning-off all the fiscally sponsored groups to new fiscal homes.

Financial Statement Notes

PART X, LINE 2:

Celef was incorporated under the laws of the state of california and granted tax-exempt status by the internal revenue service under section 501(c)(3) of the internal revenue code and by the california franchise tax board under section 23701d of the revenue and taxation code. Accordingly, no provision for income taxes has been included in these consolidated financial statements. Celef assesses its accounting for uncertainties in income taxes recognized in its consolidated financial statements and prescribes a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in the tax returns. There was no material impact on celef's consolidated financial statements as a result of assessing these uncertainties.

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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/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt313989
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt4823
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt512089
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt62312
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt72024
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt815279
IRS990/Form990PartVIISectionAGrp/PersonNm0CATHERINE BRACY
IRS990/Form990PartVIISectionAGrp/PersonNm1JENIFER FERNANDEZ ANCONA
IRS990/Form990PartVIISectionAGrp/PersonNm2BILLY WIMSATT
IRS990/Form990PartVIISectionAGrp/PersonNm3FAVIANNA RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm4JACQUELINE MAHENDRA
IRS990/Form990PartVIISectionAGrp/PersonNm5VANESSA PIERCE
IRS990/Form990PartVIISectionAGrp/PersonNm6RAE THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm7SOJEILA MARIA SILVA
IRS990/Form990PartVIISectionAGrp/PersonNm8FENNY CHOO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt387335
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt421258
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt591928
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt626042
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt710405
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8107504
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR THROUGH 2/27/2017
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR/INTERIM EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR THROUGH 1/20/2017
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY THROUGH 10/2/2017
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7CFO/TREASURER THROUGH 1/19/2017
IRS990/Form990PartVIISectionAGrp/TitleTxt8CFO/TREASURER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt01842809
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt013736
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt013736
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01754073
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01754073
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01713332
IRS990/GrossRentsGrp/RealAmt0389355
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt020103
IRS990/InformationTechnologyGrp/ProgramServicesAmt064192
IRS990/InformationTechnologyGrp/TotalAmt084295
IRS990/InsuranceGrp/ManagementAndGeneralAmt016372
IRS990/InsuranceGrp/TotalAmt016372
IRS990/InvestmentIncomeGrp/ExclusionAmt0118
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0118
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt073
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt099237
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0218037
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0169642
IRS990/LandBldgEquipCostOrOtherBssAmt0268879
IRS990/LegalDomicileStateCd0CA
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CELEF'S MISSION IS TO SUPPORT THE GROWTH AND EFFECTIVENESS OF CULTURE AND NARRATIVE ORGANIZATIONS AND INDIVIDUALS THAT ARE KEEPING THE PUBLIC INFORMED ABOUT HOW KEY INSTITUTIONS LIKE GOVERNMENT, CORPORATIONS, AND THE MEDIA ARE AFFECTING THEIR LIVES. CELEF SERVES AS A LABORATORY AND ACCELERATOR FOR USING CULTURE, ART, AND STORYTELLING TO SUPPORT GRASSROOTS ORGANIZING EFFORTS AND TO BUILD AN EFFECTIVE AND VIBRANT FIELD FOR CULTURAL STRATEGY, IN SERVICE TO A STRONGER DEMOCRACY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd01
IRS990/NetAssetsOrFundBalancesBOYAmt03607218
IRS990/NetAssetsOrFundBalancesEOYAmt0738728
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0389355
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0389355
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0431268
IRS990/OccupancyGrp/ProgramServicesAmt06042
IRS990/OccupancyGrp/TotalAmt0437310
IRS990/OfficeExpensesGrp/FundraisingAmt024
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt056452
IRS990/OfficeExpensesGrp/ProgramServicesAmt011058
IRS990/OfficeExpensesGrp/TotalAmt067534
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt049783
IRS990/OtherAssetsTotalGrp/EOYAmt050411
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04022
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt033985
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt083448
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0121455
IRS990/OtherExpensesGrp/Desc0INTERNAL PROJECTS
IRS990/OtherExpensesGrp/Desc1BAD DEBT
IRS990/OtherExpensesGrp/ProgramServicesAmt028382
IRS990/OtherExpensesGrp/ProgramServicesAmt15686
IRS990/OtherExpensesGrp/TotalAmt028382
IRS990/OtherExpensesGrp/TotalAmt15686
IRS990/OtherLiabilitiesGrp/BOYAmt031493
IRS990/OtherLiabilitiesGrp/EOYAmt045176
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt029073
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0565315
IRS990/OtherSalariesAndWagesGrp/TotalAmt0594388
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02257
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt034065
IRS990/PayrollTaxesGrp/ProgramServicesAmt043633
IRS990/PayrollTaxesGrp/TotalAmt079955
IRS990/PensionPlanContributionsGrp/FundraisingAmt0740
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02933
IRS990/PensionPlanContributionsGrp/TotalAmt03673
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02092500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0100000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt077788
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt041834
IRS990/PrincipalOfficerNm0FAVIANNA RODRIGUEZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM CONSULTING FEE
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM EVENTS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085790
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt137380
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224326
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07869128
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03219118
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02680665
IRS990/PYOtherRevenueAmt0298005
IRS990/PYProgramServiceRevenueAmt0365901
IRS990/PYRevenuesLessExpensesAmt0-1703679
IRS990/PYSalariesCompEmpBnftPaidAmt04336930
IRS990/PYTotalExpensesAmt010236713
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08533034
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-2868490
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0125963
IRS990/RentalIncomeOrLossGrp/RealAmt0389355
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0147496
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE AMOUNTS FOR "GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED" REPORTED ON SCHEDULE A, PART II, LINE 1 FOR THE 2015 TAX YEAR HAS BEEN EDITED FROM THE ORIGINALLY FILED TAX RETURN TO REVERSE OUT PLEDGES WHICH WERE RECORDED IN THESE YEARS, BUT REVERSED OUT IN 2016.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 1:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01176363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07869128
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010113243
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt016277253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt013275511
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt048711498
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0389473
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0205761
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013194
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0608428
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01963890
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt092244
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt018155
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt014813
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0125212
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75830
IRS990ScheduleA/PublicSupportTotal170Amt037494344
IRS990ScheduleA/SubstantialContributorsTotAmt011217154
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01176363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07869128
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt010113243
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016277253
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt013275511
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt048711498
IRS990ScheduleA/TotalSupportAmt049445138
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt03539
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt047573
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt051112
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt084179
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt0197647
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt0196585
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0478411
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0336716
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0790586
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0786340
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt01913642
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt03539
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt055053
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt058592
IRS990ScheduleC/GrassrootsCeilingAmt0717617
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt084179
IRS990ScheduleC/LobbyingCeilingAmt02870463
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0336716
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt03734322
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt03734322
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt084809
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049100
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0133909
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt084833
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011812
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt096645
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt034672
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt112908
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22831
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RENT RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2HEALTH INSURANCE REFUNDS DUE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038325
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt038325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt045176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CELEF WAS INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND BY THE CALIFORNIA FRANCHISE TAX BOARD UNDER SECTION 23701D OF THE REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. CELEF ASSESSES ITS ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN ITS CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURNS. THERE WAS NO MATERIAL IMPACT ON CELEF'S CONSOLIDATED FINANCIAL STATEMENTS AS A RESULT OF ASSESSING THESE UNCERTAINTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0169642
IRS990ScheduleD/TotalBookValueOtherAssetsAmt050411
IRS990ScheduleD/TotalLiabilityAmt045176
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt035314
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt115392
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt222052
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt375000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SOUTH ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EAST ASIA AND THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2EUROPE (INCLUDING ICELAND & GREENLAND)

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$0.82$13.5$11.6$10.2$1.38
2023Summary only. Only limited summary data is available for this year.$13.0$0.74$12.2$6.07$14.8$8.70
2022Summary only. Only limited summary data is available for this year.$21.4$0.44$20.9$7.56$9.68$2.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$0.18$23.1$20.9$5.26$15.6
2020Summary only. Only limited summary data is available for this year.$7.90$0.46$7.44$6.44$4.67$1.77
2019Summary only. Only limited summary data is available for this year.$5.83$0.16$5.67$7.67$3.27$4.40
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.09$1.27$1.84$1.31$0.53
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.13$0.74$1.71$4.58$2.87
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.31$3.61$8.53$10.2$1.70
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$0.64$7.99$13.5$13.1$0.43
2014Summary only. Only limited summary data is available for this year.$8.63$1.07$7.55$17.0$10.3$6.67
2013Detailed filing. Detailed filing data is available for this year.$7.64$6.76$0.89$13.3$12.4$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$1.56$0.04$1.75