Civic Intelligence

Namaste Foundation

990 • Fiscal year 2020 • EIN 68-0159559

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 02, 2021

229 Brannan St No 3ASan Francisco, CA 94107

(415) 412-2057

Siviq Scores

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

Liabilities / Assets

89th percentile

0.57x

Higher debt load relative to assets than 89% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

0.62x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

16th percentile

-35%

Higher net margin than 16% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

74th percentile

33%

Faster asset growth than 74% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

54th percentile

-9.7%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$271,517

Up $66,766 (+33%) from 2019

Net Assets

Down

$115,717

Down $88,795 (-43%) from 2019

Liabilities

Up

$155,800

Up $155,561 (+65088%) from 2019

Revenue

Down

$251,234

Down $27,096 (-9.7%) from 2019

Expenses

Up

$340,029

Up $25,630 (+8.2%) from 2019

Net Income

Down

-$88,795

Down $52,726 (-146%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $309,122Liabilities 2012: $28,998Net Assets 2012: $280,1242012Assets 2013: $241,715Liabilities 2013: $1,298Net Assets 2013: $240,4172013Assets 2014: $228,595Liabilities 2014: $1,298Net Assets 2014: $227,2972014Assets 2015: $232,275Liabilities 2015: $5,691Net Assets 2015: $226,5842015Assets 2016: $308,689Liabilities 2016: $6,446Net Assets 2016: $302,2432016Assets 2017: $264,040Liabilities 2017: $5,298Net Assets 2017: $258,7422017Assets 2018: $247,930Liabilities 2018: $7,349Net Assets 2018: $240,5812018Assets 2019: $204,751Liabilities 2019: $239Net Assets 2019: $204,5122019Assets 2020: $271,517Liabilities 2020: $155,800Net Assets 2020: $115,7172020Assets 2021: $524,438Liabilities 2021: $161,798Net Assets 2021: $362,6402021Assets 2022: $487,018Liabilities 2022: $160,102Net Assets 2022: $326,9162022Assets 2023: $361,505Liabilities 2023: $120,623Net Assets 2023: $240,8822023Assets 2024: $331,854Liabilities 2024: $139,199Net Assets 2024: $192,6552024Assets 2025: $69,983Liabilities 2025: $0Net Assets 2025: $69,9832025

Highlighted filing

2020

Assets$271,517
Liabilities$155,800
Net Assets$115,717

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $486,836Expenses 2012: $376,617Net Income 2012: $110,2192012Revenue 2013: $302,518Expenses 2013: $342,225Net Income 2013: -$39,7072013Revenue 2014: $355,092Expenses 2014: $368,212Net Income 2014: -$13,1202014Revenue 2015: $359,880Expenses 2015: $360,593Net Income 2015: -$7132015Revenue 2016: $392,494Expenses 2016: $316,835Net Income 2016: $75,6592016Revenue 2017: $271,817Expenses 2017: $315,318Net Income 2017: -$43,5012017Revenue 2018: $284,797Expenses 2018: $302,958Net Income 2018: -$18,1612018Revenue 2019: $278,330Expenses 2019: $314,399Net Income 2019: -$36,0692019Revenue 2020: $251,234Expenses 2020: $340,029Net Income 2020: -$88,7952020Revenue 2021: $517,311Expenses 2021: $270,388Net Income 2021: $246,9232021Revenue 2022: $247,643Expenses 2022: $283,367Net Income 2022: -$35,7242022Revenue 2023: $338,907Expenses 2023: $424,941Net Income 2023: -$86,0342023Revenue 2024: $383,492Expenses 2024: $431,719Net Income 2024: -$48,2272024Revenue 2025: $299,976Expenses 2025: $422,648Net Income 2025: -$122,6722025

Highlighted filing

2020

Revenue$251,234
Expenses$340,029
Net Income-$88,795
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 2, 2021
Return Version
2020v4.1
Gross Receipts
$251,234
Mission and Program Overview

Mission

To directly contribute to women's economic empowerment by providing business development training and mentoring.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$56,452$100,209▲ $43,757
Cash and Non-Interest-Bearing Accounts$41,687$97,022▲ $55,335
Land, Buildings, and Equipment, Net$96,612$74,286▼ $22,326
Accounts Receivable$10,000--
Total Assets$204,751$271,517▲ $66,766
Liabilities
Mortgage Notes Payable Secured by Investment Property-$125,800-
Deferred Revenue-$30,000-
Accounts Payable and Accrued Expenses$239--
Total Liabilities$239$155,800▲ $155,561
Net Assets / Fund Balance
Net Assets With Donor Restrictions$204,512$115,717▼ $88,795
Total Net Assets Fund Balance$204,512$115,717▼ $88,795
Total Liabilities and Net Assets / Fund Balance$204,751$271,517▲ $66,766

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$74,286$251,314$325,600
Equipment$0$3,564$3,564
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karen CoppockPresident
Doug SpencerVice President
Lara GrahamDirector
Michael BerolzheimerDirector
Sarah GrahamDirector
Ruth GrahamSecretary
Robert GrahamTreasurer & CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$250,952
Program Service Revenue
$0
Investment Income
$282
Other Revenue
$0
All Other Contributions
$250,952
Change in Net Assets
$-88,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$194,690
Salaries, Compensation, and Employee Benefits$99,382
Total Fundraising Expense$59,316
Other Expenses$45,957
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$194,690--$194,690
Current Officers, Directors, Trustees, and Key Employees$21,963$21,963$43,925$87,851
Depreciation Depletion$22,143$183-$22,326
Fees for Services Accounting-$9,705-$9,705
Payroll Taxes$1,683$1,683$3,365$6,731
Information Technology-$1,484$3,425$4,909
Other Employee Benefits$1,200$1,200$2,400$4,800
Office Expenses$1,141$886$830$2,857
Advertising--$2,584$2,584
Other Expenses--$1,575$1,575
Travel$789--$789
Occupancy--$640$640
Conferences and Meetings--$572$572
Total Functional Expenses$243,609$37,104$59,316$340,029
International Activity

International Summary

Offices
0
Employees
0
Spending
$194,690

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
Central AmericaGrants to NgosBusiness Development00$194,690
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 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
Yes
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 A, Line 2

Robert graham, ruth graham, and sarah graham have a family relationship.

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

A copy of the 990 is reviewed by the cfo. The cfo forwards the approved copy via email to the board for review and comment prior to filing.

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

The board annually reviews the conflict of interest policy to ensure adequate monitoring and compliance.

Form 990, Part VI, Section B, Line 15A

The board performs an annual review of the president/ceo and determines the amount of compensation through comparability data of the guide star nonprofit compensation guide. The review is documented in the board minutes.

Form 990, Part VI, Section C, Line 19

The organization makes these documents available upon request.

Filing and Contact Details

Filer

Filer Name
Namaste Foundation
EIN
68-0159559
Phone
4154122057
Address
229 BRANNAN ST NO 3A, SAN FRANCISCO, CA 94107
Doing Business As
Namaste Direct

Signing Officer

Name
Robert Graham
Title
CEO/treasurer
Phone
4154122057
Signed
2021-11-02

Organization Details

Principal Officer
Robert Graham
Formed
1988
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
5
Raw XML Appendix398 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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IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT GRAHAM
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03564
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03564
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt074286
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0251314
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0325600
IRS990ScheduleD/TotalBookValueLandBuildingsAmt074286
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0194690
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0BUSINESS DEVELOPMENT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTS TO NGOS
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0194690
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0WOMEN'S BUSINESS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0CENTRAL AMERICA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0194690
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS GOVERNED BY A BOARD OF DIRECTORS THAT SETS POLICY AND IS RESPONSIBLE FOR THE REVIEW AND APPROVAL OF GRANTS. THE MONITORING PROCESS CONSISTS OF SITE VISITS, INTERNET FACILITATED COMMUNICATION, AND MONTHLY REPORTING.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III ACCOUNTING METHOD:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt0194690
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT GRAHAM, RUTH GRAHAM, AND SARAH GRAHAM HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS REVIEWED BY THE CFO. THE CFO FORWARDS THE APPROVED COPY VIA EMAIL TO THE BOARD FOR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY TO ENSURE ADEQUATE MONITORING AND COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD PERFORMS AN ANNUAL REVIEW OF THE PRESIDENT/CEO AND DETERMINES THE AMOUNT OF COMPENSATION THROUGH COMPARABILITY DATA OF THE GUIDE STAR NONPROFIT COMPENSATION GUIDE. THE REVIEW IS DOCUMENTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0204751
IRS990/TotalAssetsEOYAmt0271517
IRS990/TotalAssetsGrp/BOYAmt0204751
IRS990/TotalAssetsGrp/EOYAmt0271517
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0250952
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt059316
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037104
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0243609
IRS990/TotalFunctionalExpensesGrp/TotalAmt0340029
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0239
IRS990/TotalLiabilitiesEOYAmt0155800
IRS990/TotalLiabilitiesGrp/BOYAmt0239
IRS990/TotalLiabilitiesGrp/EOYAmt0155800
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0204512
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0115717
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0243609
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0282
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0251234
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0204751
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0271517
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0789
IRS990/TravelGrp/TotalAmt0789
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0229 BRANNAN ST NO 3A
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094107
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.NAMASTEDIRECT.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT GRAHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04154122057
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAMASTE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NAMA
ReturnHeader/Filer/EIN0680159559
ReturnHeader/Filer/PhoneNum04154122057
ReturnHeader/Filer/USAddress/AddressLine1Txt0229 BRANNAN ST NO 3A
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094107
ReturnHeader/ReturnTs02021-11-02T17:41:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GRAHAM
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$3.00$4.23$1.23
2024Detailed filing. Detailed filing data is available for this year.$3.32$1.39$1.93$3.83$4.32$0.48
2023Detailed filing. Detailed filing data is available for this year.$3.62$1.21$2.41$3.39$4.25$0.86
2022Detailed filing. Detailed filing data is available for this year.$4.87$1.60$3.27$2.48$2.83$0.36
2021Detailed filing. Detailed filing data is available for this year.$5.24$1.62$3.63$5.17$2.70$2.47
2020Detailed filing. Detailed filing data is available for this year.$2.72$1.56$1.16$2.51$3.40$0.89
2019Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$2.78$3.14$0.36
2018Detailed filing. Detailed filing data is available for this year.$2.48$0.07$2.41$2.85$3.03$0.18
2017Detailed filing. Detailed filing data is available for this year.$2.64$0.05$2.59$2.72$3.15$0.44
2016Detailed filing. Detailed filing data is available for this year.$3.09$0.06$3.02$3.92$3.17$0.76
2015Detailed filing. Detailed filing data is available for this year.$2.32$0.06$2.27$3.60$3.61$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.29$0.01$2.27$3.55$3.68$0.13
2013Detailed filing. Detailed filing data is available for this year.$2.42$0.01$2.40$3.03$3.42$0.40
2012Summary only. Only limited summary data is available for this year.$3.09$0.29$2.80$4.87$3.77$1.10