Civic Intelligence

Building Owners and Managers Association of San Francisco Foundation

990 • Fiscal year 2018 • EIN 80-0757877

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 18, 2019

233 Sansome Street 8th FloorSan Francisco, CA 94104

(415) 362-8567

Siviq Scores

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

Liabilities / Assets

61st percentile

0.08x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.14x

Higher debt load relative to revenue than 71% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

96th percentile

74%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

92nd percentile

76%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

81st percentile

34%

Faster revenue growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$652,444

Up $282,649 (+76%) from 2017

Net Assets

Up

$597,549

Up $235,622 (+65%) from 2017

Liabilities

Up

$54,895

Up $47,027 (+598%) from 2017

Revenue

Up

$393,159

Up $100,598 (+34%) from 2017

Expenses

Down

$102,147

Down $148,428 (-59%) from 2017

Net Income

Up

$291,012

Up $249,026 (+593%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $20,918Liabilities 2011: $02011Assets 2012: $76,587Liabilities 2012: $31,800Net Assets 2012: $44,7872012Assets 2013: $99,938Liabilities 2013: $76,502Net Assets 2013: $23,4362013Assets 2014: $54,169Liabilities 2014: $78,608Net Assets 2014: -$24,4392014Assets 2015: $123,549Liabilities 2015: $46,562Net Assets 2015: $76,9872015Assets 2016: $347,119Liabilities 2016: $27,102Net Assets 2016: $320,0172016Assets 2017: $369,795Liabilities 2017: $7,868Net Assets 2017: $361,9272017Assets 2018: $652,444Liabilities 2018: $54,895Net Assets 2018: $597,5492018Assets 2019: $624,889Liabilities 2019: $2,839Net Assets 2019: $622,0502019Assets 2020: $595,013Liabilities 2020: $30,681Net Assets 2020: $564,3322020Assets 2021: $593,514Liabilities 2021: $6,550Net Assets 2021: $586,9642021Assets 2022: $526,660Liabilities 2022: $5,413Net Assets 2022: $521,2472022Assets 2023: $462,138Liabilities 2023: $12,8192023Assets 2024: $406,637Liabilities 2024: $21,350Net Assets 2024: $385,2872024

Highlighted filing

2018

Assets$652,444
Liabilities$54,895
Net Assets$597,549

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $20,918Expenses 2011: $0Net Income 2011: $20,9182011Revenue 2012: $78,855Expenses 2012: $54,986Net Income 2012: $23,8692012Revenue 2013: $101,998Expenses 2013: $123,349Net Income 2013: -$21,3512013Revenue 2014: $128,035Expenses 2014: $171,726Net Income 2014: -$43,6912014Revenue 2015: $216,347Expenses 2015: $123,251Net Income 2015: $93,0962015Revenue 2016: $356,408Expenses 2016: $113,376Net Income 2016: $243,0322016Revenue 2017: $292,561Expenses 2017: $250,575Net Income 2017: $41,9862017Revenue 2018: $393,159Expenses 2018: $102,147Net Income 2018: $291,0122018Revenue 2019: $315,861Expenses 2019: $288,860Net Income 2019: $27,0012019Revenue 2020: $81,420Expenses 2020: $139,138Net Income 2020: -$57,7182020Revenue 2021: $161,982Expenses 2021: $139,350Net Income 2021: $22,6322021Revenue 2022: $104,659Expenses 2022: $170,376Net Income 2022: -$65,7172022Revenue 2023: $103,215Expenses 2023: $175,143Net Income 2023: -$71,9282023Revenue 2024: $97,820Expenses 2024: $161,852Net Income 2024: -$64,0322024

Highlighted filing

2018

Revenue$393,159
Expenses$102,147
Net Income$291,012
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 18, 2019
Return Version
2018v3.1
Gross Receipts
$455,349
Mission and Program Overview

Mission

Charitable and educational purposes

Furthering the education, expertise and professionalism of non-residential real estate practitioners or students desiring a career in commercial real estate operations and management. The foundation is a supporting organization to the building owners and managers association of san francisco.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$290,282$579,851▲ $289,569
Pledges and Grants Receivable$75,000$50,000▼ $25,000
Accounts Receivable$4,515$20,500▲ $15,985
Prepaid Expenses and Deferred Charges-$2,093-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Intangible Assets$-2$0▲ $2
Total Assets$369,795$652,444▲ $282,649
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$7,868$54,895▲ $47,027
Total Liabilities$7,868$54,895▲ $47,027
Net Assets / Fund Balance
Unrestricted Net Assets$306,312$597,549▲ $291,237
Temporarily Rstr Net Assets$55,615--
Total Net Assets Fund Balance$361,927$597,549▲ $235,622
Total Liabilities and Net Assets / Fund Balance$369,795$652,444▲ $282,649
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tawni SullivanChairman
Marsha RamseyVice Chair
Alyssa FreemanDirector
Anne HillDirector
Anne Miller SparksDirector
Brandon WangDirector
ELAINE DELL'AQUILADirector
Katherine MattesDirector
Mark KellyDirector
Michelle FunkhouserDirector
Mike SanfordDirector
Nicole HomDirector
Sarah MacintyreController
Marc IntermaggioExec Vice Pres
Howard FishTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$381,763
Program Service Revenue
$1,000
Investment Income
$0
Other Revenue
$10,396
All Other Contributions
$74,590
Change in Net Assets
$291,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,147
Total Fundraising Expense$2,165
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$16,958$2,125-$19,083
Fees for Services Accounting-$4,479$1,850$6,329
Other Expenses$2,350--$2,350
Grants to Domestic Orgs$2,000--$2,000
All Other Expenses-$1,538$315$1,853
Information Technology-$1,047-$1,047
Insurance-$762-$762
Travel-$709-$709
Office Expenses$80$73-$153
Fees for Services Legal-$114-$114
Total Functional Expenses$89,135$10,847$2,165$102,147
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$72,586
Fundraising Direct Expenses$62,190
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boma at the Ballpark$38,186$38,186-$38,186
Create$341,573$34,400$17,892$16,508
Total Events$379,759$72,586$62,190$10,396
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 11B: Form 990 Review Process

The tax returns are prepared by the outside CPA, and reviewed by the Executive Vice President and Treasurer for approval. Board members are informed that the Executive Vice President and the Treasurer reviewed and approved the forms prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents available for review upon request.

Filing and Contact Details

Filer

Filer Name
Building Owners and Managers Association
EIN
80-0757877
Phone
4153628567
Address
233 SANSOME STREET 8TH FLOOR, SAN FRANCISCO, CA 94104

Signing Officer

Name
Marc Intermaggio
Title
Exec Director & CEO
Signed
2019-07-18
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
30

Preparer

Firm
Claridad & Crowe CPAs
Address
PO Box 907, Mill Valley, CA 94942
Preparer
Jasmine C Claridad
Phone
4158883645
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

PRior year TRNA earned in 2018 - contributions from dues = -$5115

Other Changes In Net Assets Or Fund Balances - Other Decreases

Prior year TRNA earned in 2018 - pledges = -$50000

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IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01047
IRS990/InformationTechnologyGrp/TotalAmt01047
IRS990/InsuranceGrp/ManagementAndGeneralAmt0762
IRS990/InsuranceGrp/TotalAmt0762
IRS990/IntangibleAssetsGrp/BOYAmt0-2
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CHARITABLE AND EDUCATIONAL PURPOSES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0361927
IRS990/NetAssetsOrFundBalancesEOYAmt0597549
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010396
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt073
IRS990/OfficeExpensesGrp/ProgramServicesAmt080
IRS990/OfficeExpensesGrp/TotalAmt0153
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-55115
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Cost Share to BOMA SF
IRS990/OtherExpensesGrp/Desc1Career Development Services
IRS990/OtherExpensesGrp/Desc2Fellows Program Merritt
IRS990/OtherExpensesGrp/Desc3Special event expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt037500
IRS990/OtherExpensesGrp/ProgramServicesAmt124000
IRS990/OtherExpensesGrp/ProgramServicesAmt26247
IRS990/OtherExpensesGrp/ProgramServicesAmt32350
IRS990/OtherExpensesGrp/TotalAmt037500
IRS990/OtherExpensesGrp/TotalAmt124000
IRS990/OtherExpensesGrp/TotalAmt26247
IRS990/OtherExpensesGrp/TotalAmt32350
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt075000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt050000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02093
IRS990/PriorPeriodAdjustmentsAmt0-275
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0286747
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0209961
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt040614
IRS990/PYOtherRevenueAmt05795
IRS990/PYProgramServiceRevenueAmt019
IRS990/PYRevenuesLessExpensesAmt041986
IRS990/PYTotalExpensesAmt0250575
IRS990/PYTotalRevenueAmt0292561
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0291012
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0379263
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0286747
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0260336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0202745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0127785
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01256876
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79610
IRS990ScheduleA/PublicSupportPY170Pct00.80470
IRS990ScheduleA/PublicSupportTotal170Amt01000629
IRS990ScheduleA/SubstantialContributorsTotAmt0256247
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0379263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0286747
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0260336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0202745
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0127785
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01256876
IRS990ScheduleA/TotalSupportAmt01256876
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0307173
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0307173
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt062190
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt010428
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt010428
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CREATE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOMA AT THE BALLPARK
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt030790
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt030790
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0341573
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt038186
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0379759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt038186
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt072586
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010396
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017892
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017892
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03080
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03080

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.07$0.21$3.85$0.98$1.62$0.64
2023Summary only. Only limited summary data is available for this year.$4.62$0.13$1.03$1.75$0.72
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$0.05$5.21$1.05$1.70$0.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.94$0.07$5.87$1.62$1.39$0.23
2020Summary only. Only limited summary data is available for this year.$5.95$0.31$5.64$0.81$1.39$0.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$0.03$6.22$3.16$2.89$0.27
2018Detailed filing. Detailed filing data is available for this year.$6.52$0.55$5.98$3.93$1.02$2.91
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.08$3.62$2.93$2.51$0.42
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.27$3.20$3.56$1.13$2.43
2015Detailed filing. Detailed filing data is available for this year.$1.24$0.47$0.77$2.16$1.23$0.93
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.79$0.24$1.28$1.72$0.44
2013Detailed filing. Detailed filing data is available for this year.$1.00$0.77$0.23$1.02$1.23$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.32$0.45$0.79$0.55$0.24
2011Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.00$0.21