Civic Intelligence

Legacy Philanthropy Works

990 • Fiscal year 2018 • EIN 47-2584632

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

521 Santa Barbara StreetSanta Barbara, CA 93101

(805) 845-7113

Siviq Scores

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

Liabilities / Assets

86th percentile

0.55x

Higher debt load relative to assets than 86% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.17x

Higher debt load relative to revenue than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$32,778

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

99th percentile

678%

Faster asset growth than 99% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

96th percentile

179%

Faster revenue growth than 96% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$214,964

Up $187,326 (+678%) from 2017

Net Assets

Up

$96,220

Up $96,580 (+26828%) from 2017

Liabilities

Up

$118,744

Up $90,746 (+324%) from 2017

Revenue

Up

$687,583

Up $440,823 (+179%) from 2017

Expenses

Up

$591,003

Up $170,059 (+40%) from 2017

Net Income

Up

$96,580

Up $270,764 (+155%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2016: $186,267Liabilities 2016: $12,443Net Assets 2016: $173,8242016Assets 2017: $27,638Liabilities 2017: $27,998Net Assets 2017: -$3602017Assets 2018: $214,964Liabilities 2018: $118,744Net Assets 2018: $96,2202018Assets 2019: $199,212Liabilities 2019: $63,928Net Assets 2019: $135,2842019Assets 2020: $257,033Liabilities 2020: $28,808Net Assets 2020: $228,2252020Assets 2021: $624,200Liabilities 2021: $69,366Net Assets 2021: $554,8342021Assets 2022: $753,015Liabilities 2022: $54,995Net Assets 2022: $698,0202022Assets 2023: $1,629,783Liabilities 2023: $310,840Net Assets 2023: $1,318,9432023Assets 2024: $7,833,341Liabilities 2024: $1,869,672Net Assets 2024: $5,963,6692024

Highlighted filing

2018

Assets$214,964
Liabilities$118,744
Net Assets$96,220

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2016: $596,948Expenses 2016: $426,770Net Income 2016: $170,1782016Revenue 2017: $246,760Expenses 2017: $420,944Net Income 2017: -$174,1842017Revenue 2018: $687,583Expenses 2018: $591,003Net Income 2018: $96,5802018Revenue 2019: $576,360Expenses 2019: $537,296Net Income 2019: $39,0642019Revenue 2020: $667,082Expenses 2020: $574,141Net Income 2020: $92,9412020Revenue 2021: $1,293,937Expenses 2021: $967,328Net Income 2021: $326,6092021Revenue 2022: $1,730,473Expenses 2022: $1,587,287Net Income 2022: $143,1862022Revenue 2023: $3,156,159Expenses 2023: $2,535,236Net Income 2023: $620,9232023Revenue 2024: $9,174,277Expenses 2024: $4,529,551Net Income 2024: $4,644,7262024

Highlighted filing

2018

Revenue$687,583
Expenses$591,003
Net Income$96,580
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$687,583
Mission and Program Overview

Mission

Enable donors, investors, and local organizations to achieve their conservation and community goals for the places they love. Legacy philanthropy works facilitates collaborative efforts and mobilizes capital initiatives that reshape the future of communities landscapes.

Help communities envision their desired future and figure out how to get there.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$0$108,299▲ $108,299
Accounts Receivable$14,440$78,357▲ $63,917
Savings and Temporary Cash Investments$12,950$25,469▲ $12,519
Cash and Non-Interest-Bearing Accounts$248$2,839▲ $2,591
Total Assets$27,638$214,964▲ $187,326
Liabilities
Accounts Payable and Accrued Expenses$27,998$118,744▲ $90,746
Total Liabilities$27,998$118,744▲ $90,746
Net Assets / Fund Balance
Unrestricted Net Assets$-360$96,220▲ $96,580
Total Net Assets Fund Balance$-360$96,220▲ $96,580
Total Liabilities and Net Assets / Fund Balance$27,638$214,964▲ $187,326
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carl PalmerPresident/executive DirectPT$32,778$32,778

Board Members and Trustees

NameTitle
Jack SheaDirector
Doug WachobSecretary
Shelley RatayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$441,457
Program Service Revenue
$243,170
Investment Income
$23
Other Revenue
$2,933
All Other Contributions
$291,943
Change in Net Assets
$96,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$307,754
Salaries, Compensation, and Employee Benefits$283,249
Total Fundraising Expense$38,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$179,886$29,103$13,258$222,247
Fees for Services Other$213,799$8,085$293$222,177
Travel$34,801$1,667$3,816$40,284
Current Officers, Directors, Trustees, and Key Employees$18,028$6,555$8,195$32,778
Occupancy$3,582$18,810-$22,392
Payroll Taxes$15,596$2,899$1,859$20,354
Office Expenses$1,811$4,899$3,792$10,502
Other Employee Benefits-$3,935$3,935$7,870
Fees for Services Accounting-$4,537-$4,537
Information Technology$162-$3,312$3,474
Insurance$232$3,100-$3,332
Advertising$377$33-$410
Fees for Services Legal-$386-$386
Conferences and Meetings-$260-$260
Total Functional Expenses$468,274$84,269$38,460$591,003
International Activity

International Summary

Offices
0
Employees
1
Spending
$32,717

International Compliance

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
North AmericaProgram ServicesCommunity Impact Services01$32,717
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
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 11B

The board makes a motion to assign that responsibility at its annual meeting and that role has been assigned to the board treasurer and the executive director for the 990 filing for year 2018.

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

Each year board members are required to complete and sign an annual conflict of interest disclosure form.

Form 990, Part VI, Section B, Line 15

Executive director compensation is determined pursuant to the organization's conflict of interest and compensation approval policies. A survey of comparable salaries is undertaken and a written employment contract is executed, both with board review and approval.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Legacy Philanthropy Works
EIN
47-2584632
Phone
8058457113
Address
521 SANTA BARBARA STREET, SANTA BARBARA, CA 93101

Signing Officer

Name
Carl Palmer
Title
President/executive Director
Phone
8058457113
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carl Palmer
Formed
2014
Legal Domicile
Wy
Voting Board Members
4
Independent Board Members
3
Employees
8
Volunteers
4

Preparer

Firm
Damitz Brooks Nightingale
Address
200 EAST CARRILLO STREET SUITE 303, SANTA BARBARA, CA 93101
Preparer
Catherine Macaulay
Phone
8059631837
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Team services: program service expenses 104,548. Management and general expenses 8,085. Fundraising expenses 293. Total expenses 112,926. Contract services: program service expenses 109,251. Management and general expenses 0. Fundraising expenses 0. Total expenses 109,251.

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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/MissionDesc0ENABLE DONORS, INVESTORS, AND LOCAL ORGANIZATIONS TO ACHIEVE THEIR CONSERVATION AND COMMUNITY GOALS FOR THE PLACES THEY LOVE. LEGACY PHILANTHROPY WORKS FACILITATES COLLABORATIVE EFFORTS AND MOBILIZES CAPITAL INITIATIVES THAT RESHAPE THE FUTURE OF COMMUNITIES LANDSCAPES.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt081
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0442
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0546
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0404742
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02933
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02933
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0415103
IRS990ScheduleA/SubstantialContributorsTotAmt0711613
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0441457
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0150269
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0531344
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03646
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01126716
IRS990ScheduleA/TotalSupportAmt01130195
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
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt032717
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0NORTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0COMMUNITY IMPACT SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt032717
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt032717
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MAKES A MOTION TO ASSIGN THAT RESPONSIBILITY AT ITS ANNUAL MEETING AND THAT ROLE HAS BEEN ASSIGNED TO THE BOARD TREASURER AND THE EXECUTIVE DIRECTOR FOR THE 990 FILING FOR YEAR 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED PURSUANT TO THE ORGANIZATION'S CONFLICT OF INTEREST AND COMPENSATION APPROVAL POLICIES. A SURVEY OF COMPARABLE SALARIES IS UNDERTAKEN AND A WRITTEN EMPLOYMENT CONTRACT IS EXECUTED, BOTH WITH BOARD REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TEAM SERVICES: PROGRAM SERVICE EXPENSES 104,548. MANAGEMENT AND GENERAL EXPENSES 8,085. FUNDRAISING EXPENSES 293. TOTAL EXPENSES 112,926. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 109,251. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,251.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1ID
IRS990/StatesWhereCopyOfReturnIsFldCd2WY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt027638
IRS990/TotalAssetsEOYAmt0214964
IRS990/TotalAssetsGrp/BOYAmt027638
IRS990/TotalAssetsGrp/EOYAmt0214964
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0441457
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038460
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084269
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0468274
IRS990/TotalFunctionalExpensesGrp/TotalAmt0591003
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027998
IRS990/TotalLiabilitiesEOYAmt0118744
IRS990/TotalLiabilitiesGrp/BOYAmt027998
IRS990/TotalLiabilitiesGrp/EOYAmt0118744
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-360
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt096220
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt026181
IRS990/TotalOtherProgSrvcRevenueAmt016544
IRS990/TotalProgramServiceExpensesAmt0468274
IRS990/TotalProgramServiceRevenueAmt0243170
IRS990/TotalReportableCompFromOrgAmt032778
IRS990/TotalRevenueGrp/ExclusionAmt02956
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0243170
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0687583
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027638
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0214964
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt03816
IRS990/TravelGrp/ManagementAndGeneralAmt01667
IRS990/TravelGrp/ProgramServicesAmt034801
IRS990/TravelGrp/TotalAmt040284
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-360
IRS990/UnrestrictedNetAssetsGrp/EOYAmt096220
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0521 SANTA BARBARA STREET
IRS990/USAddress/CityNm0SANTA BARBARA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093101
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0LEGACYPHILANTHROPYWORKS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CARL PALMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08058457113
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEGACY PHILANTHROPY WORKS
ReturnHeader/Filer/BusinessNameControlTxt0LEGA
ReturnHeader/Filer/EIN0472584632
ReturnHeader/Filer/PhoneNum08058457113
ReturnHeader/Filer/USAddress/AddressLine1Txt0521 SANTA BARBARA STREET
ReturnHeader/Filer/USAddress/CityNm0SANTA BARBARA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B7286581B3DA0F25693D69D3AB6D5947FEC2D3FA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D4F89E78E465368889BB483E491D42BE848D7349
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.64.156.34
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm011:19:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770076647
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAMITZ BROOKS NIGHTINGALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 EAST CARRILLO STREET SUITE 303
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANTA BARBARA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093101
ReturnHeader/PreparerPersonGrp/PhoneNum08059631837
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE MACAULAY
ReturnHeader/ReturnTs02019-11-15T15:51:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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