Civic Intelligence

Pando Populus Inc.

990 • Fiscal year 2023 • EIN 47-2745964

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

8023 Beverly Blvd Ste 1Los Angeles, CA 90048

(310) 428-6406

Siviq Scores

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

Liabilities / Assets

98th percentile

4.47x

Higher debt load relative to assets than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

0.49x

Higher debt load relative to revenue than 92% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

17th percentile

-24%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$63,450

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 29.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

9th percentile

-57%

Faster asset growth than 9% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-19%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$24,007

Down $32,231 (-57%) from 2022

Net Assets

Down

-$83,292

Down $137,835 (-253%) from 2022

Liabilities

Up

$107,299

Up $105,604 (+6230%) from 2022

Revenue

Down

$217,786

Down $50,688 (-19%) from 2022

Expenses

Down

$270,319

Down $82,952 (-23%) from 2022

Net Income

Up

-$52,533

Up $32,264 (+38%) from 2022

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2016: $39,612Liabilities 2016: $34Net Assets 2016: $39,5782016Assets 2018: $32,395Liabilities 2018: $11,034Net Assets 2018: $21,3612018Assets 2019: $71,595Liabilities 2019: $0Net Assets 2019: $71,5952019Assets 2020: $190,463Liabilities 2020: $117,085Net Assets 2020: $73,3782020Assets 2021: $139,019Liabilities 2021: $0Net Assets 2021: $139,0192021Assets 2022: $56,238Liabilities 2022: $1,695Net Assets 2022: $54,5432022Assets 2023: $24,007Liabilities 2023: $107,299Net Assets 2023: -$83,2922023Assets 2024: $22,750Liabilities 2024: $92,131Net Assets 2024: -$69,3812024

Highlighted filing

2023

Assets$24,007
Liabilities$107,299
Net Assets-$83,292

Operations Trend

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

$400K$200K$0-$200KRevenue 2016: $165,077Expenses 2016: $130,000Net Income 2016: $35,0772016Revenue 2018: $287,948Expenses 2018: $268,516Net Income 2018: $19,4322018Revenue 2019: $269,456Expenses 2019: $219,222Net Income 2019: $50,2342019Revenue 2020: $232,471Expenses 2020: $233,936Net Income 2020: -$1,4652020Revenue 2021: $292,705Expenses 2021: $302,980Net Income 2021: -$10,2752021Revenue 2022: $268,474Expenses 2022: $353,271Net Income 2022: -$84,7972022Revenue 2023: $217,786Expenses 2023: $270,319Net Income 2023: -$52,5332023Revenue 2024: $377,928Expenses 2024: $394,185Net Income 2024: -$16,2572024

Highlighted filing

2023

Revenue$217,786
Expenses$270,319
Net Income-$52,533
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$217,786
Mission and Program Overview

Mission

To help create an ecological civilization, that is, to promote a way of life that will bring us into a more harmonious felationship to teh natural and social worlds of which we are a part.

To create a more sustainable and equitable future through education programs for civic engagement, focusing on Los Angeles County and guided by its sustainability plan the most ambitious regional plan in the country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$56,213$23,982▼ $32,231
Savings and Temporary Cash Investments$25$25→ $0
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$56,238$24,007▼ $32,231
Other Assets Total-$0-
Liabilities
Other Liabilities-$105,000-
Accounts Payable and Accrued Expenses$1,695$2,299▲ $604
Total Liabilities$1,695$107,299▲ $105,604
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$54,543$-83,292▼ $137,835
Total Net Assets Fund Balance$54,543$-83,292▼ $137,835
Total Liabilities and Net Assets / Fund Balance$56,238$24,007▼ $32,231
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eugene ShirleyPresidentFT$63,450$63,450

Board Members and Trustees

NameTitle
John B Cobb JrChairman
Ed BaconVice Chair
Brandt WilliamsDirector
Devon HartmanDirector
John BielenbergDirector
Karenna GoreDirector
Marcella OlivaDirector
Paul KoretzDirector
Vickere MurphyDirector
Rebecca SchmittSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$217,780
Program Service Revenue
$0
Investment Income
$6
Other Revenue
$0
All Other Contributions
$217,780
Change in Net Assets
$-52,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,057
Salaries, Compensation, and Employee Benefits$97,262
Total Fundraising Expense$28,753
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$31,725$15,863$15,862$63,450
Other Employee Benefits$12,358$6,179$6,180$24,717
Payroll Taxes$4,548$2,273$2,274$9,095
Fees for Services Other$4,500--$4,500
Occupancy$3,120$780-$3,900
Interest$3,080$770-$3,850
Insurance$2,838$710-$3,548
Fees for Services Accounting-$3,150-$3,150
Other Expenses$2,643$1,199$1,199$2,643
Office Expenses$1,876$469-$2,345
All Other Expenses$160$100-$260
Total Functional Expenses$206,835$34,731$28,753$270,319
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SBA Note$90,000
Note Payable$15,000
Governance and Compliance

Governance Checklist

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

Executive Director reviews 990 and reports back to board.

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

Board members required to disclose any potential conflicts and update annually.

Form 990, Part VI, Section C, Line 18

Upon request.

Form 990, Part VI, Section C, Line 19

Upon request.

Filing and Contact Details

Filer

Filer Name
Pando Populus Inc
EIN
47-2745964
Phone
3104286406
Address
8023 Beverly Blvd Ste 1, Los Angeles, CA 90048

Signing Officer

Name
Eugene Shirley
Title
President
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eugene Shirley
Formed
2014
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
9
Employees
2

Preparer

Firm
Bruce A Gray CPA
Address
843 Settlers Dr, Milliken, CO 80543
Preparer
Brewster A Gray CPA
Phone
9705789950
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Prior Period Adjustments = $19698

Form 990, Part XI, Line 9

Record notes payable on balance sheet = -$105000

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IRS990/Desc0In 2023, our educational mission remains helping young people do amazing things for the Greater LA region and the world. We remain an educational organization with a civic engagement focus on sustainability. Our programs target higher ed, K-12, and non-traditional learners, in working collaboration with NGOs, community and faith based partners, government and public agency officials, and sustainability professionals. Our work remains highly consistent with our founding mission.Our web-based presence (www.pandopopulus.com) remains as an active information and education hub; and we continue active social media presence primarily at this point over Facebook. Our newsletter, ROOTBALL, goes out to our community every month with progress updates and involvement solicitations. Our YouTube channel archives our video content.Special Initiatives for 2023 included:-The fourth season of Pando Days, our flagship program bringing together colleges and universities from across the California Southland to help implement Los Angeles County's ambitious social and environmental goals, as articulated in its plan, OurCountyLA.LACounty.gov. Pando Days works at the intersection of higher ed and public agencies for community betterment. The 2023 program involved 16 higher education projects created in courses/studios/labs at institutions across the Southland - including, for the first time, Orange County. The program delivers on-the-ground community impact related to a range of diverse challenges. The program is produced in partnership with LA County's Chief Sustainability Office, in consultation with LA's Chief Sustainability Officer Strategic Taskforce.- Magenta House, a project on water and power conservation and efficiency for middle schools made possible by the Los Angeles Department of Water and Power and the LA Unified School District. The program reached more than 20 middle schools and eventually saw some 15 projects through to the Expo premiere (Spring 2024). Magenta House offers extensive curricular resources, including content-related resources such as articles, videos, and special presentations and leraning opportunities on water and power; as well as project-development resources such as a brainstorming workshop for project innovation, mentor and advisor support, project presentation and pitch support, and more.- CSO (Chief Sustatinability Officer) Strategic Taskforce, a network we have developed serving sustainability professionals from across Los Angeles County representing higher ed, public agencies, NGOs, and business. The Taskforce holds meetings three times per year; its members advise on special projects, such as Pando Days (which Taskforce members helped to conceive). In 2023, the Taskforce published its first book, by noted regional sustainability planner Mark VanderSchaff, "Sustainability Planning in Metropolitan Los Angeles." The book was made available free of charge via the Pando website.- Pando's office remains based on the Encino campus of the Sisters of Social Service, a collaborating partner for community development and support. We collaborate on selected programs.
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IRS990/OccupancyGrp/TotalAmt03900
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0469
IRS990/OfficeExpensesGrp/ProgramServicesAmt01876
IRS990/OfficeExpensesGrp/TotalAmt02345
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-85302
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06180
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06179
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012358
IRS990/OtherEmployeeBenefitsGrp/TotalAmt024717
IRS990/OtherExpensesGrp/Desc0Program Services
IRS990/OtherExpensesGrp/Desc1Design and Branding
IRS990/OtherExpensesGrp/Desc2Payroll Processing Fees
IRS990/OtherExpensesGrp/Desc3Website and Social Media
IRS990/OtherExpensesGrp/FundraisingAmt03238
IRS990/OtherExpensesGrp/FundraisingAmt11199
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03238
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11199
IRS990/OtherExpensesGrp/ProgramServicesAmt0130083
IRS990/OtherExpensesGrp/ProgramServicesAmt17506
IRS990/OtherExpensesGrp/ProgramServicesAmt22398
IRS990/OtherExpensesGrp/ProgramServicesAmt32643
IRS990/OtherExpensesGrp/TotalAmt0130083
IRS990/OtherExpensesGrp/TotalAmt113982
IRS990/OtherExpensesGrp/TotalAmt24796
IRS990/OtherExpensesGrp/TotalAmt32643
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/EOYAmt0105000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02274
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02273
IRS990/PayrollTaxesGrp/ProgramServicesAmt04548
IRS990/PayrollTaxesGrp/TotalAmt09095
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Eugene Shirley
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0268461
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0234760
IRS990/PYRevenuesLessExpensesAmt0-84797
IRS990/PYSalariesCompEmpBnftPaidAmt0118511
IRS990/PYTotalExpensesAmt0353271
IRS990/PYTotalRevenueAmt0268474
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-52533
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0217780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0268461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0292664
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0232333
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0266835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01278073
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0138
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0235
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0426
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.40920
IRS990ScheduleA/PublicSupportPY170Pct00.43110
IRS990ScheduleA/PublicSupportTotal170Amt0523155
IRS990ScheduleA/SubstantialContributorsTotAmt0754918
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0217780
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0268461
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0292664
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0232333
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0266835
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01278073
IRS990ScheduleA/TotalSupportAmt01278499
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt190000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Note Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SBA Note
IRS990ScheduleD/TotalLiabilityAmt0105000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Executive Director reviews 990 and reports back to board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members required to disclose any potential conflicts and update annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior Period Adjustments = $19698
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Record notes payable on balance sheet = -$105000
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt056238
IRS990/TotalAssetsEOYAmt024007
IRS990/TotalAssetsGrp/BOYAmt056238
IRS990/TotalAssetsGrp/EOYAmt024007
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0217780
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028753
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034731
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206835
IRS990/TotalFunctionalExpensesGrp/TotalAmt0270319
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01695
IRS990/TotalLiabilitiesEOYAmt0107299

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