Civic Intelligence

Namaste Foundation

990 • Fiscal year 2023 • EIN 68-0159559

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 25, 2024

PO Box 521San Francisco, CA 94104

(415) 412-2057

Siviq Scores

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

Liabilities / Assets

87th percentile

0.33x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.36x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

17th percentile

-25%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

20th percentile

-26%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

76th percentile

37%

Faster revenue growth than 76% of similar nonprofits.

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

Assets

Down

$361,505

Down $125,513 (-26%) from 2022

Net Assets

Down

$240,882

Down $86,034 (-26%) from 2022

Liabilities

Down

$120,623

Down $39,479 (-25%) from 2022

Revenue

Up

$338,907

Up $91,264 (+37%) from 2022

Expenses

Up

$424,941

Up $141,574 (+50%) from 2022

Net Income

Down

-$86,034

Down $50,310 (-141%) from 2022

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

2023

Assets$361,505
Liabilities$120,623
Net Assets$240,882

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

2023

Revenue$338,907
Expenses$424,941
Net Income-$86,034
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 25, 2024
Return Version
2023v5.1
Gross Receipts
$338,907
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$401,101$272,601▼ $128,500
Cash and Non-Interest-Bearing Accounts$80,655$81,224▲ $569
Accounts Receivable-$4,000-
Prepaid Expenses and Deferred Charges-$3,680-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$487,018$361,505▼ $125,513
Other Assets Total$5,262$0▼ $5,262
Liabilities
Mortgage Notes Payable Secured by Investment Property$112,812$104,805▼ $8,007
Deferred Revenue$45,150--
Other Liabilities$0$13,000▲ $13,000
Accounts Payable and Accrued Expenses$2,140$2,818▲ $678
Total Liabilities$160,102$120,623▼ $39,479
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$326,916$240,882▼ $86,034
Total Net Assets Fund Balance$326,916$240,882▼ $86,034
Total Liabilities and Net Assets / Fund Balance$487,018$361,505▼ $125,513

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$170,600$170,600
Equipment$0$3,564$3,564
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug SpencerBoard Chair
Alise CortezDirector
Aliyya MatosDirector
Ruth GrahamSecretary
Robert GrahamTreasurer & CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$328,464
Program Service Revenue
$0
Investment Income
$9,516
Other Revenue
$927
All Other Contributions
$328,464
Change in Net Assets
$-86,034
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$271,432
Salaries, Compensation, and Employee Benefits$99,742
Total Fundraising Expense$64,482
Other Expenses$53,767
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$271,432--$271,432
Other Salaries and Wages$26,400$8,800$52,800$88,000
Travel-$19,584-$19,584
Fees for Services Accounting-$14,382-$14,382
Information Technology$3,785$3,785-$7,570
Payroll Taxes$2,083$694$4,165$6,942
Office Expenses$27$1,120$4,637$5,784
Other Employee Benefits$1,440$480$2,880$4,800
Interest$2,753--$2,753
Conferences and Meetings-$1,196-$1,196
Other Expenses-$80-$80
Total Functional Expenses$307,920$52,539$64,482$424,941
International Activity

International Summary

Offices
1
Employees
1
Spending
$271,538

International Compliance

Foreign grant records maintained
No
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 AmericaProgram ServicesPersonal Business Advisors, Financial Literacy Training, and Small Business Loans.11$271,538
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
WOMEN'S TRIP DEPOSITS$13,000
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
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 A, Line 2

Robert graham and ruth graham have a family relationship.

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

A copy of the 990 is reviewed by the ceo/treasurer. The ceo/treasurer 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 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
PO BOX 521, SAN FRANCISCO, CA 94104
Doing Business As
Namaste Direct

Signing Officer

Name
Robert Graham
Title
CEO/treasurer
Phone
4154122057
Signed
2024-06-25
Discuss with paid preparer
No

Organization Details

Principal Officer
Robert Graham
Formed
1988
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
5

Preparer

Firm
Bowman & Company Llp
Address
10100 TRINITY PARKWAYSTE 310, STOCKTON, CA 95219
Preparer
Tara Eastwood
Phone
2094731040
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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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03564
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03564
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0170600
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0170600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0WOMEN'S TRIP DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt013000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0271538
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0PERSONAL BUSINESS ADVISORS, FINANCIAL LITERACY TRAINING, AND SMALL BUSINESS LOANS.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0271538
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0WOMEN'S BUSINESS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0CENTRAL AMERICA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0271538
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/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt0271538
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT GRAHAM AND RUTH GRAHAM HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS REVIEWED BY THE CEO/TREASURER. THE CEO/TREASURER 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 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 C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0487018
IRS990/TotalAssetsEOYAmt0361505
IRS990/TotalAssetsGrp/BOYAmt0487018
IRS990/TotalAssetsGrp/EOYAmt0361505
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0328464
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt064482
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052539
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0307920
IRS990/TotalFunctionalExpensesGrp/TotalAmt0424941
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0160102
IRS990/TotalLiabilitiesEOYAmt0120623
IRS990/TotalLiabilitiesGrp/BOYAmt0160102
IRS990/TotalLiabilitiesGrp/EOYAmt0120623
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0326916
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0240882
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0307920
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt010443
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0338907
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0487018
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0361505
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt019584
IRS990/TravelGrp/TotalAmt019584
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 521
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094104
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.NAMASTEDIRECT.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd00
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT GRAHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04154122057
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAMASTE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0NAMA
ReturnHeader/Filer/EIN0680159559
ReturnHeader/Filer/PhoneNum04154122057
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 521
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0941481988
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOWMAN & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010100 TRINITY PARKWAYSTE 310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STOCKTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095219
ReturnHeader/PreparerPersonGrp/PhoneNum02094731040

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