Civic Intelligence

Astronomers Without Borders Inc.

990 • Fiscal year 2019 • EIN 68-0649259

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

26500 W Agoura Road Suite 102-618Calabasas, CA 91302

(818) 597-0223

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.18x

Higher debt load relative to assets than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

0.07x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

13th percentile

-29%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

80th percentile

$8,750

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

11th percentile

-42%

Faster asset growth than 11% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

21st percentile

-25%

Faster revenue growth than 21% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$74,134

Down $54,653 (-42%) from 2018

Net Assets

Down

$60,450

Down $52,994 (-47%) from 2018

Liabilities

Down

$13,684

Down $1,659 (-11%) from 2018

Revenue

Down

$184,254

Down $60,059 (-25%) from 2018

Expenses

Down

$237,248

Down $31,956 (-12%) from 2018

Net Income

Down

-$52,994

Down $28,103 (-113%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2014: $39,991Liabilities 2014: $15,5072014Assets 2015: $47,102Liabilities 2015: $14,153Net Assets 2015: $32,9492015Assets 2016: $33,291Liabilities 2016: $13,145Net Assets 2016: $20,1462016Assets 2017: $151,896Liabilities 2017: $14,246Net Assets 2017: $137,6502017Assets 2018: $128,787Liabilities 2018: $15,343Net Assets 2018: $113,4442018Assets 2019: $74,134Liabilities 2019: $13,684Net Assets 2019: $60,4502019Assets 2020: $285,117Liabilities 2020: $3,790Net Assets 2020: $281,3272020Assets 2021: $193,070Liabilities 2021: $2,131Net Assets 2021: $190,9392021Assets 2022: $274,828Liabilities 2022: $3,334Net Assets 2022: $271,4942022Assets 2023: $127,177Liabilities 2023: $14,474Net Assets 2023: $112,7032023Assets 2024: $136,889Liabilities 2024: $1,883Net Assets 2024: $135,0062024

Highlighted filing

2019

Assets$74,134
Liabilities$13,684
Net Assets$60,450

Operations Trend

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

$400K$200K$0-$200KRevenue 2014: $184,871Expenses 2014: $156,047Net Income 2014: $28,8242014Revenue 2015: $136,550Expenses 2015: $128,085Net Income 2015: $8,4652015Revenue 2016: $116,332Expenses 2016: $129,078Net Income 2016: -$12,7462016Revenue 2017: $381,008Expenses 2017: $263,504Net Income 2017: $117,5042017Revenue 2018: $244,313Expenses 2018: $269,204Net Income 2018: -$24,8912018Revenue 2019: $184,254Expenses 2019: $237,248Net Income 2019: -$52,9942019Revenue 2020: $372,604Expenses 2020: $151,727Net Income 2020: $220,8772020Revenue 2021: $94,379Expenses 2021: $184,886Net Income 2021: -$90,5072021Revenue 2022: $260,829Expenses 2022: $180,274Net Income 2022: $80,5552022Revenue 2023: $61,756Expenses 2023: $220,547Net Income 2023: -$158,7912023Revenue 2024: $205,524Expenses 2024: $146,970Net Income 2024: $58,5542024

Highlighted filing

2019

Revenue$184,254
Expenses$237,248
Net Income-$52,994
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$421,254
Mission and Program Overview

Mission

Astronomers without borders has formed as an organization to further international relationships through networking by assisting in the learning and study of astronomy enhanced through the use of telescopes provided to various small worldwide organizations unable to file for tax exempt status or not having the means to organize. Observing projects brings people together to share activities. We learn about each other and create lasting bonds, regardless of country or culture. It is this bond between people that awb hopes to foster. A brief message of the donation of a telescope can grow into lasting bonds, goodwill, and friendship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$128,787$74,134▼ $54,653
Loans From Officers Directors$12,159$12,159→ $0
Total Assets$128,787$74,134▼ $54,653
Liabilities
Accounts Payable and Accrued Expenses$3,184$1,525▼ $1,659
Total Liabilities$15,343$13,684▼ $1,659
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$113,444$60,450▼ $52,994
Total Net Assets Fund Balance$113,444$60,450▼ $52,994
Total Liabilities and Net Assets / Fund Balance$128,787$74,134▼ $54,653
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael SimmonsPresidentFT$8,750$8,750

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$15,577
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$168,677
All Other Contributions
$11,767
Change in Net Assets
$-52,994

Audited Revenue Reconciliation

Revenue per Audited Statements
$184,254
Total Revenue per Audited Statements
$184,254
Total Revenue per Form 990
$184,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$227,493
Salaries, Compensation, and Employee Benefits$9,755
Total Fundraising Expense$690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$27,853$158,791$690$187,334
Travel-$12,761-$12,761
Current Officers, Directors, Trustees, and Key Employees$4,375$4,375-$8,750
Fees for Services Accounting-$7,250-$7,250
Office Expenses$348$6,403-$6,751
Advertising-$1,318-$1,318
Insurance-$1,146-$1,146
Payroll Taxes$502$503-$1,005
Other Expenses$400$231-$400
All Other Expenses-$374-$374
Total Functional Expenses$42,415$194,143$690$237,248

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$237,248
Total Expenses per Audited Statements$237,248
Total Expenses per Form 990$237,248
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
Loans from Officers, Directors, Trustees, and Key Employees$12,159$12,159→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

Form 990 is distributed to the board for detailed review prior to filing.

Form 990, Page 6, Part VI, Line 19

Instructions for obtaining information included on website.

Filing and Contact Details

Filer

Filer Name
Astronomers Without Borders
EIN
68-0649259
Phone
8185970223
Address
26500 W AGOURA ROAD SUITE 102-618, CALABASAS, CA 91302

Signing Officer

Name
Mark Jackson
Title
Trustee
Phone
8185970223
Signed
2020-11-16

Organization Details

Principal Officer
Timothy Spuck
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
1

Preparer

Firm
Lorenzen & Noll Cpas Inc
Address
600 S LAKE AVE STE 310, PASADENA, CA 91106
Preparer
Jennifer Lorenzen
Phone
6266830515
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Astronomers without borders has formed as an organization to further international relationships through networking by assisting in the learning and study of astronomy enhanced through the use of telescopes provided to various small worldwide organizations unable to file for tax exempt status or not having the means to organize. Observing projects brings people together to share activities. We learn about each other and create lasting bonds, regardless of country or culture. It is this bond between people that awb hopes to foster. A brief message of the donation of a telescope can grow into lasting bonds, goodwill, and friendship.

Form 990, Page 2, Part III, Line 4A

Astronomers without borders promotes astronomy in the united states and worldwide. Examples of projects are as follows: global astronomy month (gam), organized each april, is the world's largest global celebration of astronomy. With a theme of the anniversary of apollo, gam brings new ideas and new opportunities, again bringing enthusiasts together worldwide. The big (big impact giving) project allows astronomy clubs and other organizations to raise funds for small but essential needs in existing outreach, education, observing activities, and other astronomy-related projects. The eclipse glasses donation program sent solar protection equipment that was recycled from the 2017 great american total solar eclipse to allow children and adults in asia and south america to safely view eclipses in their area. This benefited 60,000+ people in both continents who used the solar event to stimulate interest in astronomy. Our programs' aim is to celebrate astronomers without borders' motto one people, one sky by building connections between people across the globe through the science of astronomy.

Form 990, Part IX, Line 11G

Contract services 27,853 158,791 690

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1231
IRS990/OtherExpensesGrp/ProgramServicesAmt08707
IRS990/OtherExpensesGrp/ProgramServicesAmt1230
IRS990/OtherExpensesGrp/ProgramServicesAmt2400
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IRS990/OtherExpensesGrp/TotalAmt1991
IRS990/OtherExpensesGrp/TotalAmt2461
IRS990/OtherExpensesGrp/TotalAmt3400
IRS990/OtherRevenueMiscGrp/Desc0SALE OF TRAILER, NET OF EXP
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/ExclusionAmt1345
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1345
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0503
IRS990/PayrollTaxesGrp/ProgramServicesAmt0502
IRS990/PayrollTaxesGrp/TotalAmt01005
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TIMOTHY SPUCK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYOtherExpensesAmt0237480
IRS990/PYOtherRevenueAmt0180779
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IRS990/PYSalariesCompEmpBnftPaidAmt016541
IRS990/PYTotalExpensesAmt0269204
IRS990/PYTotalRevenueAmt0244313
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-52994
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt015577
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt063534
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0119580
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt034208
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt063350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0296249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0396139
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0492546
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0408048
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt097232
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt073200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01467165
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt09538
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt09538
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0131440
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0136550
IRS990ScheduleA/Total509Grp/TotalAmt01772952
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IRS990ScheduleD/RevenueSubtotalAmt0184254
IRS990ScheduleD/TotalExpensesPerForm990Amt0237248
IRS990ScheduleD/TotalRevenuePerForm990Amt0184254
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0184254
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0237248
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt012159
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0START UP FUNDING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt019000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHAEL SIMMONS
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IRS990ScheduleL/TotalBalanceDueAmt012159
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASTRONOMERS WITHOUT BORDERS HAS FORMED AS AN ORGANIZATION TO FURTHER INTERNATIONAL RELATIONSHIPS THROUGH NETWORKING BY ASSISTING IN THE LEARNING AND STUDY OF ASTRONOMY ENHANCED THROUGH THE USE OF TELESCOPES PROVIDED TO VARIOUS SMALL WORLDWIDE ORGANIZATIONS UNABLE TO FILE FOR TAX EXEMPT STATUS OR NOT HAVING THE MEANS TO ORGANIZE. OBSERVING PROJECTS BRINGS PEOPLE TOGETHER TO SHARE ACTIVITIES. WE LEARN ABOUT EACH OTHER AND CREATE LASTING BONDS, REGARDLESS OF COUNTRY OR CULTURE. IT IS THIS BOND BETWEEN PEOPLE THAT AWB HOPES TO FOSTER. A BRIEF MESSAGE OF THE DONATION OF A TELESCOPE CAN GROW INTO LASTING BONDS, GOODWILL, AND FRIENDSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASTRONOMERS WITHOUT BORDERS PROMOTES ASTRONOMY IN THE UNITED STATES AND WORLDWIDE. EXAMPLES OF PROJECTS ARE AS FOLLOWS: GLOBAL ASTRONOMY MONTH (GAM), ORGANIZED EACH APRIL, IS THE WORLD'S LARGEST GLOBAL CELEBRATION OF ASTRONOMY. WITH A THEME OF THE ANNIVERSARY OF APOLLO, GAM BRINGS NEW IDEAS AND NEW OPPORTUNITIES, AGAIN BRINGING ENTHUSIASTS TOGETHER WORLDWIDE. THE BIG (BIG IMPACT GIVING) PROJECT ALLOWS ASTRONOMY CLUBS AND OTHER ORGANIZATIONS TO RAISE FUNDS FOR SMALL BUT ESSENTIAL NEEDS IN EXISTING OUTREACH, EDUCATION, OBSERVING ACTIVITIES, AND OTHER ASTRONOMY-RELATED PROJECTS. THE ECLIPSE GLASSES DONATION PROGRAM SENT SOLAR PROTECTION EQUIPMENT THAT WAS RECYCLED FROM THE 2017 GREAT AMERICAN TOTAL SOLAR ECLIPSE TO ALLOW CHILDREN AND ADULTS IN ASIA AND SOUTH AMERICA TO SAFELY VIEW ECLIPSES IN THEIR AREA. THIS BENEFITED 60,000+ PEOPLE IN BOTH CONTINENTS WHO USED THE SOLAR EVENT TO STIMULATE INTEREST IN ASTRONOMY. OUR PROGRAMS' AIM IS TO CELEBRATE ASTRONOMERS WITHOUT BORDERS' MOTTO ONE PEOPLE, ONE SKY BY BUILDING CONNECTIONS BETWEEN PEOPLE ACROSS THE GLOBE THROUGH THE SCIENCE OF ASTRONOMY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS DISTRIBUTED TO THE BOARD FOR DETAILED REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSTRUCTIONS FOR OBTAINING INFORMATION INCLUDED ON WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES 27,853 158,791 690
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt074134
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015577
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0690
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0194143
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042415
IRS990/TotalFunctionalExpensesGrp/TotalAmt0237248
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015343
IRS990/TotalLiabilitiesEOYAmt013684
IRS990/TotalLiabilitiesGrp/BOYAmt015343
IRS990/TotalLiabilitiesGrp/EOYAmt013684
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0113444
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt060450
IRS990/TotalProgramServiceExpensesAmt042415
IRS990/TotalReportableCompFromOrgAmt08750
IRS990/TotalRevenueGrp/ExclusionAmt09538
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0159139
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0184254
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0128787
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt074134
IRS990/TravelGrp/ManagementAndGeneralAmt012761
IRS990/TravelGrp/TotalAmt012761
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026500 W AGOURA ROAD
IRS990/USAddress/AddressLine2Txt0SUITE 102-618
IRS990/USAddress/CityNm0CALABASAS
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091302
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.ASTRONOMERSWITHOUTBORDERS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK JACKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08185970223
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASTRONOMERS WITHOUT BORDERS
ReturnHeader/Filer/BusinessNameControlTxt0ASTR
ReturnHeader/Filer/EIN0680649259
ReturnHeader/Filer/PhoneNum08185970223
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C30AC3DC050D7FE13E0C1CDEB55CC0E59F2704C1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.51.61.98
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS

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