Civic Intelligence

A Greener Globe

990 • Fiscal year 2017 • EIN 68-0320604

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

600 California Street Suite 600San Francisco, CA 94108-2733

(415) 677-4530

Siviq Scores

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

Liabilities / Assets

96th percentile

1.41x

Higher debt load relative to assets than 96% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

99th percentile

29.62x

Higher debt load relative to revenue than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

1st percentile

-251%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

105%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,640,530

Up $636,344 (+16%) from 2016

Net Assets

Down

-$1,884,473

Down $552,830 (-42%) from 2016

Liabilities

Up

$6,525,003

Up $1,189,174 (+22%) from 2016

Revenue

Up

$220,276

Up $113,040 (+105%) from 2016

Expenses

Up

$773,106

Up $711,208 (+1149%) from 2016

Net Income

Down

-$552,830

Down $598,168 (-1319%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $928,754Liabilities 2011: $1,416,130Net Assets 2011: -$487,3762011Assets 2012: $923,656Liabilities 2012: $1,447,622Net Assets 2012: -$523,9662012Assets 2013: $935,056Liabilities 2013: $1,485,078Net Assets 2013: -$550,0222013Assets 2014: $917,895Liabilities 2014: $1,516,276Net Assets 2014: -$598,3812014Assets 2015: $941,173Liabilities 2015: $1,578,594Net Assets 2015: -$637,4212015Assets 2016: $4,004,186Liabilities 2016: $5,335,829Net Assets 2016: -$1,331,6432016Assets 2017: $4,640,530Liabilities 2017: $6,525,003Net Assets 2017: -$1,884,4732017Assets 2018: $4,370,077Liabilities 2018: $6,731,380Net Assets 2018: -$2,361,3032018

Highlighted filing

2017

Assets$4,640,530
Liabilities$6,525,003
Net Assets-$1,884,473

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $23,613Expenses 2011: $47,142Net Income 2011: -$23,5292011Revenue 2012: $6,818Expenses 2012: $43,408Net Income 2012: -$36,5902012Revenue 2013: $13,528Expenses 2013: $39,584Net Income 2013: -$26,0562013Revenue 2014: $17,467Expenses 2014: $65,827Net Income 2014: -$48,3602014Revenue 2015: $30,323Expenses 2015: $69,363Net Income 2015: -$39,0402015Revenue 2016: $107,236Expenses 2016: $61,898Net Income 2016: $45,3382016Revenue 2017: $220,276Expenses 2017: $773,106Net Income 2017: -$552,8302017Revenue 2018: $255,000Expenses 2018: $731,830Net Income 2018: -$476,8302018

Highlighted filing

2017

Revenue$220,276
Expenses$773,106
Net Income-$552,830
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$258,594
Mission and Program Overview

Mission

The organization has abandoned its original non-profit purpose in favor or a new purpose, which is to sell the berry street landfill to a financially responsible owner who could "close" the landfill, and, thereby, eliminate the financial and environmental burden of the landfill on the state of california and the state water board. This action was favorably endorsed by the state water board, as evidenced by its suspension of waste discharge requirements while the landfill is under the chapter 11 trustee's responsibility.

The organization has abandoned its original non-profit purpose in favor or a new purpose, which is to find and sell the berry street landfill to a financially responsible owner who could "close" the landfill, and, thereby, eliminate the financial and environmental burden of the landfill on the state of california and the state water board. This action was favorably endorsed by the state water board, as evidenced by its suspension of waste discharge requirements while the landfill is under the chapter 11 trustee's responsibility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,920,954$4,011,424▲ $90,470
Cash and Non-Interest-Bearing Accounts$83,232$619,106▲ $535,874
Prepaid Expenses and Deferred Charges-$10,000-
Total Assets$4,004,186$4,640,530▲ $636,344
Liabilities
Mortgage Notes Payable Secured by Investment Property-$3,294,867-
Unsecured Notes Loans Payable$5,280,213$3,230,136▼ $2,050,077
Accounts Payable and Accrued Expenses$55,616--
Total Liabilities$5,335,829$6,525,003▲ $1,189,174
Net Assets / Fund Balance
Unrestricted Net Assets$-1,331,643$-1,884,473▼ $552,830
Total Net Assets Fund Balance$-1,331,643$-1,884,473▼ $552,830
Total Liabilities and Net Assets / Fund Balance$4,004,186$4,640,530▲ $636,344

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,830,961-$3,830,961
Buildings$85,659$83,380$169,039
Other Land Buildings$94,804$14,410$109,214
Compensation and Service Providers

Board Members and Trustees

NameTitle
Russell K BurbankTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Wallace KuhlEnvironmental Expert Services3422 W HAMMER LANE SUITE D, Stockton, CA 95219$155,823
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$94
Other Revenue
$220,182
Change in Net Assets
$-552,830
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$773,106
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$254,180$254,180-$508,360
Fees for Services Other$155,823--$155,823
Fees for Services Legal-$41,000-$41,000
Depreciation Depletion-$14,410-$14,410
Fees for Services Management-$11,700-$11,700
Fees for Services Accounting-$1,600-$1,600
Office Expenses-$25-$25
Other Expenses-$23-$23
Total Functional Expenses$410,003$363,103$0$773,106
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
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 chapter 11 bankruptcy trustee has reviewed the form 990 prior to filing.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
A Greener Globe
EIN
68-0320604
Phone
4156774530
Address
600 CALIFORNIA STREET SUITE 600, SAN FRANCISCO, CA 94108-2733

Signing Officer

Name
Russell K Burbank
Title
Trustee
Phone
4156774530
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell K Burbank
Formed
1993
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Bpm Llp
Address
10 ALMADEN BOULEVARD SUITE 1000, SAN JOSE, CA 95113-2238
Preparer
Michael Stephen Schaffer
Phone
4089616300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The organization has abandoned its original non-profit purpose in favor or a new purpose, which is to sell the berry street landfill to a financially responsible owner who could "close" the landfill, and, thereby, eliminate the financial and environmental burden of the landfill on the state of california and the state water board. This action was favorably endorsed by the state water board, as evidenced by its suspension of waste discharge requirements while the landfill is under the chapter 11 trustee's responsibility.

Form 990, Part III, Line 3

The organization has abandoned its original non-profit purpose in favor or a new purpose, which is to sell the berry street landfill to a financially responsible owner who could "close" the landfill, and, thereby, eliminate the financial and environmental burden of the landfill on the state of california and the state water board. This action was favorably endorsed by the state water board, as evidenced by its suspension of waste discharge requirements while the landfill is under the chapter 11 trustee's responsibility.

FORM 990, PAGE 2, PART III, LINE 4A:

A greener globe ("agg") was incorporated on december 7, 1993, as a non-profit public benefit corporation under internal revenue code sections 501(c)(3) and 509(a)(2), with the primary purpose of increasing awareness of the importance of recycling. In 1996, agg acquired the berry street landfill ("landfill"), a closed landfill with a transfer and recycling center, where the public could, for a fee, deposit usable garage sale items for subsequent re-use or sale. In 2003, the recycling center and adjacent land was leased to green acres nursery & supply, which continues to this day. Following its acquisition of the landfill, agg repeatedly violated the terms or waste discharge requirements imposed by the california regional water quality board ("water board"), culminating on june 4, 2015 with the water board assessing a civil liability order against agg in the amount of $677,531. On march 28, 2016, under the burden of the water board assessment, agg filed for chapter 11 bankruptcy protection with the hope that it could reorganize its affairs and continue with its original non-profit purpose. On june 14, 2016. Russell k. Burbank was appointed to serve as the chapter 11 trustee of agg (the "debtor"). As chapter 11 trustee, mr. Burbank abandoned the debtor's original non-profit purpose in favor or a new purpose, which is to find and sell the berry street landfill to a financially responsible owner who could "close" the landfill, and, thereby, eliminate the financial and environmental burden of the landfill on the state of california and the water board. This action was favorably endorsed by the state water board, as evidenced by its suspension of waste discharge requirements while the landfill is under the chapter 11 trustee's responsibility. Shortly after his appointment, mr. Burbank contacted numerous engineers, developers and realtors who were familiar with the landfill and received closure estimates ranging between $6 million and $20 million, absent the availability of reliable landfill assessment information. The range and magnitude of these estimates made the sale of the landfill on an "as-is-where-is" basis extremely problematic. In august 2017, mr. Burbank negotiated a loan-option agreement with a potential buyer of the landfill that provided funds to pay for an environmental assessment of the landfill contents ("landfill report"). The landfill report was completed in february 2018, and on october 8, 2018, the findings of this, and a second supplemental report, were presented to the state water board for its review and comment. At the meeting, representatives of the water board characterized the landfill as "well-functioning and described the contaminant levels as being not so problematic". As the date of this statement, november 1, 2018, the holder of the loan-option decided not to exercise its option for reasons unrelated to the landfill contents, and mr. Burbank has made it be known to various other parties who had earlier expressed an interest in the landfill that it will be soon be advertised for sale following an auction process under the supervision of the bankruptcy court (a "section 363 sale"). More than one party has expressed a definite intent to participate in the sale process. Although at this date there can be no assurances that a successful sale of the landfill will occur, nor can there be assurances that a purchaser of the landfill will close the landfill to the satisfaction of the state of california and the water board, the organization is very optimistic that these events will happen, and will substantially reduce the financial, environmental and public nuisance burden of the landfill on the state of california, the water board, and the public.

Form 990, Part IX, Line 11G

Environmental expert fees: program service expenses 155,823. Management and general expenses 0. Fundraising expenses 0. Total expenses 155,823.

Raw XML Appendix310 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ABANDONED ITS ORIGINAL NON-PROFIT PURPOSE IN FAVOR OR A NEW PURPOSE, WHICH IS TO SELL THE BERRY STREET LANDFILL TO A FINANCIALLY RESPONSIBLE OWNER WHO COULD "CLOSE" THE LANDFILL, AND, THEREBY, ELIMINATE THE FINANCIAL AND ENVIRONMENTAL BURDEN OF THE LANDFILL ON THE STATE OF CALIFORNIA AND THE STATE WATER BOARD. THIS ACTION WAS FAVORABLY ENDORSED BY THE STATE WATER BOARD, AS EVIDENCED BY ITS SUSPENSION OF WASTE DISCHARGE REQUIREMENTS WHILE THE LANDFILL IS UNDER THE CHAPTER 11 TRUSTEE'S RESPONSIBILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ABANDONED ITS ORIGINAL NON-PROFIT PURPOSE IN FAVOR OR A NEW PURPOSE, WHICH IS TO SELL THE BERRY STREET LANDFILL TO A FINANCIALLY RESPONSIBLE OWNER WHO COULD "CLOSE" THE LANDFILL, AND, THEREBY, ELIMINATE THE FINANCIAL AND ENVIRONMENTAL BURDEN OF THE LANDFILL ON THE STATE OF CALIFORNIA AND THE STATE WATER BOARD. THIS ACTION WAS FAVORABLY ENDORSED BY THE STATE WATER BOARD, AS EVIDENCED BY ITS SUSPENSION OF WASTE DISCHARGE REQUIREMENTS WHILE THE LANDFILL IS UNDER THE CHAPTER 11 TRUSTEE'S RESPONSIBILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A GREENER GLOBE ("AGG") WAS INCORPORATED ON DECEMBER 7, 1993, AS A NON-PROFIT PUBLIC BENEFIT CORPORATION UNDER INTERNAL REVENUE CODE SECTIONS 501(C)(3) AND 509(A)(2), WITH THE PRIMARY PURPOSE OF INCREASING AWARENESS OF THE IMPORTANCE OF RECYCLING. IN 1996, AGG ACQUIRED THE BERRY STREET LANDFILL ("LANDFILL"), A CLOSED LANDFILL WITH A TRANSFER AND RECYCLING CENTER, WHERE THE PUBLIC COULD, FOR A FEE, DEPOSIT USABLE GARAGE SALE ITEMS FOR SUBSEQUENT RE-USE OR SALE. IN 2003, THE RECYCLING CENTER AND ADJACENT LAND WAS LEASED TO GREEN ACRES NURSERY & SUPPLY, WHICH CONTINUES TO THIS DAY. FOLLOWING ITS ACQUISITION OF THE LANDFILL, AGG REPEATEDLY VIOLATED THE TERMS OR WASTE DISCHARGE REQUIREMENTS IMPOSED BY THE CALIFORNIA REGIONAL WATER QUALITY BOARD ("WATER BOARD"), CULMINATING ON JUNE 4, 2015 WITH THE WATER BOARD ASSESSING A CIVIL LIABILITY ORDER AGAINST AGG IN THE AMOUNT OF $677,531. ON MARCH 28, 2016, UNDER THE BURDEN OF THE WATER BOARD ASSESSMENT, AGG FILED FOR CHAPTER 11 BANKRUPTCY PROTECTION WITH THE HOPE THAT IT COULD REORGANIZE ITS AFFAIRS AND CONTINUE WITH ITS ORIGINAL NON-PROFIT PURPOSE. ON JUNE 14, 2016. RUSSELL K. BURBANK WAS APPOINTED TO SERVE AS THE CHAPTER 11 TRUSTEE OF AGG (THE "DEBTOR"). AS CHAPTER 11 TRUSTEE, MR. BURBANK ABANDONED THE DEBTOR'S ORIGINAL NON-PROFIT PURPOSE IN FAVOR OR A NEW PURPOSE, WHICH IS TO FIND AND SELL THE BERRY STREET LANDFILL TO A FINANCIALLY RESPONSIBLE OWNER WHO COULD "CLOSE" THE LANDFILL, AND, THEREBY, ELIMINATE THE FINANCIAL AND ENVIRONMENTAL BURDEN OF THE LANDFILL ON THE STATE OF CALIFORNIA AND THE WATER BOARD. THIS ACTION WAS FAVORABLY ENDORSED BY THE STATE WATER BOARD, AS EVIDENCED BY ITS SUSPENSION OF WASTE DISCHARGE REQUIREMENTS WHILE THE LANDFILL IS UNDER THE CHAPTER 11 TRUSTEE'S RESPONSIBILITY. SHORTLY AFTER HIS APPOINTMENT, MR. BURBANK CONTACTED NUMEROUS ENGINEERS, DEVELOPERS AND REALTORS WHO WERE FAMILIAR WITH THE LANDFILL AND RECEIVED CLOSURE ESTIMATES RANGING BETWEEN $6 MILLION AND $20 MILLION, ABSENT THE AVAILABILITY OF RELIABLE LANDFILL ASSESSMENT INFORMATION. THE RANGE AND MAGNITUDE OF THESE ESTIMATES MADE THE SALE OF THE LANDFILL ON AN "AS-IS-WHERE-IS" BASIS EXTREMELY PROBLEMATIC. IN AUGUST 2017, MR. BURBANK NEGOTIATED A LOAN-OPTION AGREEMENT WITH A POTENTIAL BUYER OF THE LANDFILL THAT PROVIDED FUNDS TO PAY FOR AN ENVIRONMENTAL ASSESSMENT OF THE LANDFILL CONTENTS ("LANDFILL REPORT"). THE LANDFILL REPORT WAS COMPLETED IN FEBRUARY 2018, AND ON OCTOBER 8, 2018, THE FINDINGS OF THIS, AND A SECOND SUPPLEMENTAL REPORT, WERE PRESENTED TO THE STATE WATER BOARD FOR ITS REVIEW AND COMMENT. AT THE MEETING, REPRESENTATIVES OF THE WATER BOARD CHARACTERIZED THE LANDFILL AS "WELL-FUNCTIONING AND DESCRIBED THE CONTAMINANT LEVELS AS BEING NOT SO PROBLEMATIC". AS THE DATE OF THIS STATEMENT, NOVEMBER 1, 2018, THE HOLDER OF THE LOAN-OPTION DECIDED NOT TO EXERCISE ITS OPTION FOR REASONS UNRELATED TO THE LANDFILL CONTENTS, AND MR. BURBANK HAS MADE IT BE KNOWN TO VARIOUS OTHER PARTIES WHO HAD EARLIER EXPRESSED AN INTEREST IN THE LANDFILL THAT IT WILL BE SOON BE ADVERTISED FOR SALE FOLLOWING AN AUCTION PROCESS UNDER THE SUPERVISION OF THE BANKRUPTCY COURT (A "SECTION 363 SALE"). MORE THAN ONE PARTY HAS EXPRESSED A DEFINITE INTENT TO PARTICIPATE IN THE SALE PROCESS. ALTHOUGH AT THIS DATE THERE CAN BE NO ASSURANCES THAT A SUCCESSFUL SALE OF THE LANDFILL WILL OCCUR, NOR CAN THERE BE ASSURANCES THAT A PURCHASER OF THE LANDFILL WILL CLOSE THE LANDFILL TO THE SATISFACTION OF THE STATE OF CALIFORNIA AND THE WATER BOARD, THE ORGANIZATION IS VERY OPTIMISTIC THAT THESE EVENTS WILL HAPPEN, AND WILL SUBSTANTIALLY REDUCE THE FINANCIAL, ENVIRONMENTAL AND PUBLIC NUISANCE BURDEN OF THE LANDFILL ON THE STATE OF CALIFORNIA, THE WATER BOARD, AND THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CHAPTER 11 BANKRUPTCY TRUSTEE HAS REVIEWED THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ENVIRONMENTAL EXPERT FEES: PROGRAM SERVICE EXPENSES 155,823. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,823.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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ReturnHeader/ReturnTs02018-11-15T16:44:31-06:00
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ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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