Civic Intelligence

Throckmorton

990 • Fiscal year 2016 • EIN 46-5583521

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

600 EmbarcaderoSan Francisco, CA 94107

(415) 957-9800

Siviq Scores

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

Liabilities / Assets

7th percentile

0.01x

Higher debt load relative to assets than 7% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

4th percentile

0.01x

Higher debt load relative to revenue than 4% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Net Margin

99th percentile

98%

Higher net margin than 99% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$459,950

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Asset Growth

100th percentile

22529%

Faster asset growth than 100% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2015 to 2016

Assets

Up

$87,850,959

Up $87,462,742 (+22529%) from 2015

Net Assets

Up

$87,261,329

Up $86,891,112 (+23470%) from 2015

Liabilities

Up

$589,630

Up $571,630 (+3176%) from 2015

Revenue

Up

$85,481,040

Up $85,481,040 from 2015

Expenses

Up

$1,797,402

Up $796,209 (+80%) from 2015

Net Income

Up

$83,683,638

Up $84,684,831 (+8458%) from 2015

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2014: $1,371,830Liabilities 2014: $420Net Assets 2014: $1,371,4102014Assets 2015: $388,217Liabilities 2015: $18,000Net Assets 2015: $370,2172015Assets 2016: $87,850,959Liabilities 2016: $589,630Net Assets 2016: $87,261,3292016Assets 2017: $96,492,860Liabilities 2017: $821,095Net Assets 2017: $95,671,7652017Assets 2018: $99,523,924Liabilities 2018: $1,092,204Net Assets 2018: $98,431,7202018Assets 2019: $110,530,015Liabilities 2019: $1,201,130Net Assets 2019: $109,328,8852019Assets 2020: $123,585,037Liabilities 2020: $1,332,130Net Assets 2020: $122,252,9072020Assets 2021: $137,287,626Liabilities 2021: $1,663,153Net Assets 2021: $135,624,4732021Assets 2022: $116,269,781Liabilities 2022: $1,749,630Net Assets 2022: $114,520,1512022Assets 2023: $119,124,455Liabilities 2023: $2,063,680Net Assets 2023: $117,060,7752023Assets 2024: $118,397,449Liabilities 2024: $2,106,648Net Assets 2024: $116,290,8012024

Highlighted filing

2016

Assets$87,850,959
Liabilities$589,630
Net Assets$87,261,329

Operations Trend

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

$100M$50M$0-$50MRevenue 2014: $2,027,586Expenses 2014: $656,176Net Income 2014: $1,371,4102014Revenue 2015: $0Expenses 2015: $1,001,193Net Income 2015: -$1,001,1932015Revenue 2016: $85,481,040Expenses 2016: $1,797,402Net Income 2016: $83,683,6382016Revenue 2017: $4,712,637Expenses 2017: $1,852,827Net Income 2017: $2,859,8102017Revenue 2018: $3,025,067Expenses 2018: $2,329,260Net Income 2018: $695,8072018Revenue 2019: $6,339,298Expenses 2019: $1,371,338Net Income 2019: $4,967,9602019Revenue 2020: $7,877,745Expenses 2020: $4,932,999Net Income 2020: $2,944,7462020Revenue 2021: $9,523,795Expenses 2021: $5,121,286Net Income 2021: $4,402,5092021Revenue 2022: $1,258,810Expenses 2022: $5,838,868Net Income 2022: -$4,580,0582022Revenue 2023: $4,366,620Expenses 2023: $6,776,573Net Income 2023: -$2,409,9532023Revenue 2024: $5,108,989Expenses 2024: $8,604,334Net Income 2024: -$3,495,3452024

Highlighted filing

2016

Revenue$85,481,040
Expenses$1,797,402
Net Income$83,683,638
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$85,481,040
Mission and Program Overview

Mission

see schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$370,217$87,261,329▲ $86,891,112
Investments Other Securities-$86,016,892-
Cash and Non-Interest-Bearing Accounts$388,217$1,834,067▲ $1,445,850
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$388,217$87,850,959▲ $87,462,742
Liabilities
Grants Payable-$321,630-
Accounts Payable and Accrued Expenses$18,000$268,000▲ $250,000
Total Liabilities$18,000$589,630▲ $571,630
Net Assets / Fund Balance
Total Net Assets Fund Balance$370,217$87,261,329▲ $86,891,112
Total Liabilities and Net Assets / Fund Balance$388,217$87,850,959▲ $87,462,742

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$86,016,892--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Mimi H SilbertPresident / CEO$391,152$68,798$459,950
ABE IRIZARRY Thru 113016Vice President$145,833$81,047$226,880
Jerry RaymondSecretary-treasurer$81,268$90,910$172,178

Board Members and Trustees

NameTitle
David Silbertdirector / chair
Alice WatsonDirector
Barbara SklarDirector
Danny WeinsteinDirector
Greg SilbertDirector
Jack ScottDirector
Mitch RosenthalDirector
Peter PalmisanoDirector
Susan Margolis BalkDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$84,834,122
Program Service Revenue
$0
Investment Income
$646,918
Other Revenue
$0
Change in Net Assets
$83,683,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,067,527
Grants and Similar Amounts Paid$724,500
Other Expenses$5,375
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$724,500--$724,500
Current Officers, Directors, Trustees, and Key Employees$409,153--$409,153
Other Salaries and Wages$389,637--$389,637
Pension Plan Contributions$130,000--$130,000
Other Employee Benefits$95,909--$95,909
Payroll Taxes$42,828--$42,828
Fees for Services Other$4,769--$4,769
Other Expenses$606--$606
Total Functional Expenses$1,797,402$0$0$1,797,402
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Mimi Silbert, David Silbert, and Greg Silbert have a family relationship.

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

A copy of the final Form 990 is sent to each board member before it is filed. Any questions or comments are addressed, and if appropriate, changes are incorporated into the tax return before filing.

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

The board of directors monitors and enforces conflict of interest situations as they arise and in accordance with policy.

Form 990, Part VI, Section B, line 15

the organization's process for determining compensation included a review by independent persons, comparability data and an opinion by an independent compensation consultant and contemporaneous substantiation of the deliberation and the decision. the organization has written employment contracts with all officers.

Form 990, Part VI, Section C, line 19

The organization does not make its governing documnets, conflict of interest policy, or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Throckmorton
EIN
46-5583521
Phone
4159579800
Address
600 Embarcadero, San Francisco, CA 94107
Doing Business As
Delancey Street Foundation

Signing Officer

Name
Jerry Raymond
Title
Secretary/treasurer
Phone
4159579800
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mimi H Silbert
Formed
2014
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
0

Preparer

Firm
Deloitte Tax Llp
Address
555 MISSION STREET, SAN FRANCISCO, CA 94105
Preparer
joan s mcmahon
Phone
4157834000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

INTERCOMPANY 2,000,000.

PART I, LINE 1, ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES:

Provide centralized management for supported organizations the organization is operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of delancey street california, delancey street/new mexico inc., delancey street north carolina and delancey street south carolina. Each of these supported organziations is a 501(c)(3) organization.

PART III, LINE 1, ORGANIZATION'S MISSION STATEMENT:

The organization is operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of delancey street california, delancey street/new mexico inc., delancey street north carolina and delancey street south carolina. Each of these supported organziations is a 501(c)(3) organization.

TANGIBLE PROPERTY REGULATIONS ELECTION STATEMENT:

Section 1.263(a)-1(f) de minimis safe harbor election taxpayer is making the de minimis safe harbor election under treas. Reg. 1.263(a)-1(f) for all eligible amounts paid or incurred during the taxable year. Section 1.263(a)-3(n) capitalization election taxpayer hereby elects to capitalize repair and maintenance costs under treas. Reg. 1.263(a)-3(n). The costs were incurred during the taxable year in the electing taxpayer's trade or business and the electing taxpayer treats such costs as capital expenditures on its books and records.

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IRS990/PYTotalExpensesAmt01001193
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt00
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt083683638
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt084834122
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0370217
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt087261329
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt04
IRS990ScheduleA/SupportedOrganizationsTotalCnt04
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0237102690
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1942435349
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd29
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd39
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0DELANCEY STREET CALIFORNIA
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1DELANCEY STREET NEW MEXICO INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2DELANCEY STREET NORTH CAROLINA
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3DELANCEY STREET SOUTH CAROLINA
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt00
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/OtherSecuritiesGrp/BookValueAmt086016892
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt086016892
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0724500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt013
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0cash value
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0391152
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1145833
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt281268
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt026000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt126000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt226000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024798
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt155047
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt260167
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt018000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt24743
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MIMI H SILBERT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ABE IRIZARRY Thru 113016
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JERRY RAYMOND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT / CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SECRETARY-TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0459950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1226880
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2172178
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0amounts included in nontaxable benefits include the estimated value of meals and lodging provided on behalf of throckmorton dba delancey street foundation at an affiliates's residential rehabilitation facility as a condition of employment and excluded from income under internal revenue code section 119.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1the organization's process for determining compensation included a review by independent persons, comparability data and an opinion by an independent compensation consultant and contemporaneous substantiation of the deliberation and the decision. the organization has written employment contracts with all officers.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2AMOUNTS INCLUDED IN NONTAXABLE BENEFITS INCLUDE THE ESTIMATED VALUE OF MEALS AND LODGING PROVIDED ON BEHALF OF THROCKMORTON DBA DELANCEY STREET FOUNDATION AT AN AFFILIATES'S RESIDENTIAL REHABILITATION FACILITY AS A CONDITION OF EMPLOYMENT AND EXCLUDED FROM INCOME UNDER INTERNAL REVENUE CODE SECTION 119.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1a

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