Civic Intelligence

Berkeley Real Estate Forum

990 • Fiscal year 2023 • EIN 46-3586138

Jul 01, 2022 to Jun 30, 2023 • Filed on May 02, 2024

Organization ProfileN/A
c/o Fisher Center 2220 Piedmont AveBerkeley, CA 94720

(510) 643-6105

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

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

Net Margin

58th percentile

8.0%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

29th percentile

-2.1%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

31st percentile

-5.0%

Faster revenue growth than 31% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets35th percentile

Assets

Down

$1,515,433

Down $32,044 (-2.1%) from 2022

Net Assets

Up

$1,490,288

Up $43,727 (+3.0%) from 2022

Liabilities

Down

$25,145

Down $75,771 (-75%) from 2022

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin58th percentile

Revenue

Down

$543,898

Down $28,612 (-5.0%) from 2022

Expenses

Down

$500,171

Down $123,451 (-20%) from 2022

Net Income

Up

$43,727

Up $94,839 (+186%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $32,601Liabilities 2014: $02014Assets 2015: $263,062Liabilities 2015: $100,000Net Assets 2015: $163,0622015Assets 2016: $399,375Liabilities 2016: $0Net Assets 2016: $399,3752016Assets 2017: $630,461Liabilities 2017: $0Net Assets 2017: $630,4612017Assets 2018: $976,788Liabilities 2018: $0Net Assets 2018: $976,7882018Assets 2019: $1,463,500Liabilities 2019: $139,647Net Assets 2019: $1,323,8532019Assets 2020: $1,283,425Liabilities 2020: $25,887Net Assets 2020: $1,257,5382020Assets 2021: $1,522,791Liabilities 2021: $25,118Net Assets 2021: $1,497,6732021Assets 2022: $1,547,477Liabilities 2022: $100,916Net Assets 2022: $1,446,5612022Assets 2023: $1,515,433Liabilities 2023: $25,145Net Assets 2023: $1,490,2882023Assets 2024: $1,455,973Liabilities 2024: $25,237Net Assets 2024: $1,430,7362024

Highlighted filing

2023

Assets$1,515,433
Liabilities$25,145
Net Assets$1,490,288
Open 2023 Filing

Operations Trend

Revenue Growth31st percentile

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

$1.0M$500K$0-$500KRevenue 2014: $37,500Expenses 2014: $4,899Net Income 2014: $32,6012014Revenue 2015: $212,600Expenses 2015: $82,239Net Income 2015: $130,3612015Revenue 2016: $417,500Expenses 2016: $181,187Net Income 2016: $236,3132016Revenue 2017: $370,001Expenses 2017: $138,915Net Income 2017: $231,0862017Revenue 2018: $924,495Expenses 2018: $578,168Net Income 2018: $346,3272018Revenue 2019: $567,500Expenses 2019: $610,779Net Income 2019: -$43,2792019Revenue 2020: $464,298Expenses 2020: $530,613Net Income 2020: -$66,3152020Revenue 2021: $695,000Expenses 2021: $454,865Net Income 2021: $240,1352021Revenue 2022: $572,510Expenses 2022: $623,622Net Income 2022: -$51,1122022Revenue 2023: $543,898Expenses 2023: $500,171Net Income 2023: $43,7272023Revenue 2024: $539,560Expenses 2024: $599,112Net Income 2024: -$59,5522024

Highlighted filing

2023

Revenue$543,898
Expenses$500,171
Net Income$43,727
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 2, 2024
Return Version
2022v5.0
Gross Receipts
$543,898
Mission and Program Overview

Mission

To advance research in real estate and to further the reciprocal exchange of information between researchers in academia and practitioners of real estate and related fields.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,545,929$1,509,897▼ $36,032
Accounts Receivable-$3,899-
Prepaid Expenses and Deferred Charges$1,548$1,637▲ $89
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,547,477$1,515,433▼ $32,044
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$100,916$25,145▼ $75,771
Total Liabilities$100,916$25,145▼ $75,771
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$808,208$976,935▲ $168,727
Net Assets With Donor Restrictions$638,353$513,353▼ $125,000
Total Net Assets Fund Balance$1,446,561$1,490,288▲ $43,727
Total Liabilities and Net Assets / Fund Balance$1,547,477$1,515,433▼ $32,044
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Constance B MoorePresident
Ron D SturzeneggeVice President
Ann E HarrisonDirector
Kristin GannonDirector
Nancy WallaceDirector
Doreen J Del TestaSecretary
Richard StantonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Christopher J HartungManagement Services541 Silverado Drive, Tiburon, CA 94920$150,000
Revenue and Support

Revenue Composition

Contributions and Grants
$540,000
Program Service Revenue
$0
Investment Income
$3,898
Other Revenue
$0
All Other Contributions
$25,000
Change in Net Assets
$43,727

Audited Revenue Reconciliation

Revenue per Audited Statements
$543,898
Total Revenue per Audited Statements
$543,898
Total Revenue per Form 990
$543,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$500,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$194,974$150,000-$344,974
Conferences and Meetings$141,602--$141,602
Fees for Services Legal-$5,818-$5,818
Fees for Services Accounting-$4,187-$4,187
Insurance-$3,055-$3,055
Travel-$475-$475
Office Expenses-$60-$60
Total Functional Expenses$336,576$163,595$0$500,171

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$500,171
Total Expenses per Audited Statements$500,171
Total Expenses per Form 990$500,171
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The Form 990 is reviewed in detail by the organization Secretary and other members of the Audit Committee with the paid preparer. The final draft of the Form 990 is shared with the entire Board of Directors prior to filing.”

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

“Annually, Berkeley Real Estate Forum BREF distributes conflict of interest questionnaires that board members and officers complete and return. The Secretary of BREF reviews the returned forms for compliance. If a conflict is reported, it would be handled in accordance with BREF's Conflict of Interest policy which requires individuals with a potential conflict to recuse themselves from the Board's deliberations on the issue of conflict.”

Form 990, Part VI, Section C, Line 19

“The Berkeley Real Estate Forum makes its governing documents, conflict of interest policy, and financial statements available to the public upon reasonable request.”

Filing and Contact Details

Filer

Filer Name
Berkeley Real Estate Forum
EIN
46-3586138
Phone
5106436105
Address
c/o Fisher Center 2220 Piedmont Ave, Berkeley, CA 94720

Signing Officer

Name
Richard Stanton
Title
Treasurer
Signed
2024-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance B Moore
Formed
2013
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
7

Preparer

Firm
Shining Star Consulting LLC
Address
1831 Solano Ave 8038, Berkeley, CA 94707
Preparer
Suzanne Pon
Phone
5109996712
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Berkeley Real Estate Forum (BREF) is exempt from income tax under IRC section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. BREF has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. BREF has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. BREF Fund has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues”

Raw XML Appendix400 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Berkeley Real Estate Forum (BREF) is exempt from income tax under IRC section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. BREF has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. BREF has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. BREF Fund has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed in detail by the organization Secretary and other members of the Audit Committee with the paid preparer. The final draft of the Form 990 is shared with the entire Board of Directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, Berkeley Real Estate Forum BREF distributes conflict of interest questionnaires that board members and officers complete and return. The Secretary of BREF reviews the returned forms for compliance. If a conflict is reported, it would be handled in accordance with BREF's Conflict of Interest policy which requires individuals with a potential conflict to recuse themselves from the Board's deliberations on the issue of conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Berkeley Real Estate Forum makes its governing documents, conflict of interest policy, and financial statements available to the public upon reasonable 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 C, Line 19
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IRS990/USAddress/AddressLine1Txt0c/o Fisher Center 2220 Piedmont Ave
IRS990/USAddress/CityNm0Berkeley
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IRS990/USAddress/ZIPCd0947206105
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard Stanton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Berkeley Real Estate Forum
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0463586138
ReturnHeader/Filer/PhoneNum05106436105
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o Fisher Center 2220 Piedmont Ave
ReturnHeader/Filer/USAddress/CityNm0Berkeley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094720
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460796445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Shining Star Consulting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01831 Solano Ave 8038
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Berkeley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094707
ReturnHeader/PreparerPersonGrp/PhoneNum05109996712
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Suzanne Pon
ReturnHeader/ReturnTs02024-05-02T13:15:58-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Richard
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Stanton
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,515,433
Liabilities
$25,145
Net assets
$1,490,288
Revenue
$543,898
Expenses
$500,171
Net income
$43,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.03$1.43$0.54$0.60$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.03$1.49$0.54$0.50$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.55$0.10$1.45$0.57$0.62$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.52$0.03$1.50$0.70$0.45$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.28$0.03$1.26$0.46$0.53$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.14$1.32$0.57$0.61$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.92$0.58$0.35
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.37$0.14$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.42$0.18$0.24
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.10$0.16$0.21$0.08$0.13
2014Summary only. Only limited summary data is available for this year.$0.03$0.00$0.04$0.00$0.03