Civic Intelligence

The Berkland Foundation

990PF • Fiscal year 2018 • EIN 82-0384936

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 25, 2019

877 West Main Street Suite 800Boise, ID 83702

(208) 344-7150

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2018

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

2018 filings • <$500k nonprofits • Source year 2018

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2018 filings • <$500k nonprofits • Annualized from 2016 to 2018

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • <$500k nonprofits • Annualized from 2016 to 2018

Assets

Down

$0

Down $836,782 (-100%) from 2016

Net Assets

Down

$0

Down $836,782 (-100%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$0

Down $15,157 (-100%) from 2016

Expenses

Down

$0

Down $64,976 (-100%) from 2016

Net Income

Up

$0

Up $49,819 (+100%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $795,749Liabilities 2010: $0Net Assets 2010: $795,7492010Assets 2011: $733,098Liabilities 2011: $02011Assets 2012: $707,028Liabilities 2012: $0Net Assets 2012: $707,0282012Assets 2013: $898,600Liabilities 2013: $0Net Assets 2013: $898,6002013Assets 2014: $904,772Liabilities 2014: $0Net Assets 2014: $904,7722014Assets 2015: $886,601Liabilities 2015: $0Net Assets 2015: $886,6012015Assets 2016: $836,782Liabilities 2016: $0Net Assets 2016: $836,7822016Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $49,2362010Revenue 2011: -$4,456Expenses 2011: $58,195Net Income 2011: -$62,6512011Expenses 2012: $58,0902012Revenue 2013: $248,002Expenses 2013: $56,954Net Income 2013: $191,0482013Revenue 2014: $80,615Expenses 2014: $74,443Net Income 2014: $6,1722014Revenue 2015: $35,406Expenses 2015: $53,577Net Income 2015: -$18,1712015Revenue 2016: $15,157Expenses 2016: $64,976Net Income 2016: -$49,8192016Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2018

Revenue$0
Expenses$0
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 25, 2019
Return Version
2018v3.1
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MS MARIAN CHAMBERSTrustee-$0--
MR DAVID BERKLUNDTrustee-$0--
MS RUTH GEERTrustee-$0--
MS DIANNE WILSONTrustee-$0--
MR JON BERKLUNDTrustee-$0--
MS REBECCA BAKERTrusteePT$0--
Filing and Contact Details

Filer

Filer Name
The Berklund Foundation
EIN
82-0384936
Phone
2083447150
Address
877 WEST MAIN STREET SUITE 800, BOISE, ID 83702

Signing Officer

Name
Rebecca Baker
Title
Trustee
Phone
2083447150
Signed
2019-10-25

Preparer

Firm
Eide Bailly Llp
Address
877 W MAIN ST STE 800, BOISE, ID 83702
Preparer
Alexis Baeyen
Phone
2083447150
Raw XML Appendix311 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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ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/BusinessName/BusinessNameLine1Txt0CURT & ADELE BERKLUND FOUNDATION
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ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/ExpendedByGranteeAmt045930
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/GrantAmt045930
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/GrantDt02017-12-05
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/PurposeOfGrantTxt0GRANT FOR ENDOWMENT: GRANT TO THE NEW FOUNDATION PER THE RESOLUTION OF THE BOARD OF DIRECTORS IN COMMON. THE PURPOSE OF THE NEW FOUNDATION WAS TO RESTRUCTURE AS AN INCORPORATED FOUNDATION ALLOWING THE BOARD TO MORE EASILY ACCOMPLISH THE FOUNDATION'S CHARITABLE MISSION.
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/ResultsOfVerificationTxt0THE EXPENDITURES OF THE GRANTEE ARE IN LINE WITH THE WISHES OF THE FOUNDATION TO SATISFY CHARITABLE COMMITMENTS OF THE FOUNDATION.
ExpenditureResponsibilityStmt/ExpenditureResponsibilityGrp/USAddress/AddressLine1Txt0877 WEST MAIN STREET SUITE 800
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GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc0FORM 990-PF, PAGE 9, PART XIII, LINE 2A
GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc1FORM 990-PF, PAGE 2, PART III, LINE 5
GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt0CHANGE TO UNDISTRIBUTED INCOME FOR 2018
GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt0DURING 2017 THE BERKLUND FOUNDATION (82-0384936) MADE A COMPLETE TRANSFER OF ITS ASSETS TO THE CURT AND ADELE BERKLUND FOUNDATION (81-3959849) AN EFFECTIVELY CONTROLLED PRIVATE FOUNDATION. THE TRANSFEREE FOUNDATION IS TREATED AS IF IT WERE THE TRANSFEROR FOUNDATION AND EXPENDITURE RESPONSIBILITY WAS PERFORMED FOR THIS TRANSACTION. THE CURT AND ADELE BERKLUND FOUNDATION SUBSEQUENTLY WILL ASSUME RESPONSIBILITY FOR THE BERKLUND FOUNDATIONS UNDISTRIBUTED INCOME FOR 2017 AND 2018.
GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt1DURING 2017 THE BERKLUND FOUNDATION (82-0384936) MADE A COMPLETE TRANSFER OF ITS ASSETS TO THE CURT AND ADELE BERKLUND FOUNDATION (81-3959849) AN EFFECTIVELY CONTROLLED PRIVATE FOUNDATION. THE TRANSFEREE FOUNDATION IS TREATED AS IF IT WERE THE TRANSFEROR FOUNDATION AND EXPENDITURE RESPONSIBILITY WAS PERFORMED FOR THIS TRANSACTION. THE BERKLUND FOUNDATION INTENDS TO CONTINUE AS A PRIVATE FOUNDATION. A REMAINING BALANCE OF $1,704 THE END OF 2017 RESULTED IN A DIVIDEND THAT WAS RECEIVED AFTER A COMPLETE TRANSFER OF ASSETS TO THE CURT AND ADELE BERKLUND FOUNDATION. THIS REMAINING BALANCE WAS SUBSEQUENTLY TRANSFERRED TO THE CURT AND ADELE BERKLUND FOUNDATION AND TREATED AS HELD BY THE CURT AND ADELE BERKLUND FOUNDATION FOR THE ENTIRE YEAR FOR PURPOSES OF DETERMINING THEIR ASSET VALUES AND DISTRIBUTABLE AMOUNT.
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0MS MARIAN CHAMBERS
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm1MR DAVID BERKLUND
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm5MS REBECCA BAKER
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IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd00
IRS990PF/StatementsRegardingActy4720Grp/MaintainedExpenditureRspnsInd01
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd00
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd00
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd00
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990PF/StatementsRegardingActy4720Grp/TransactionsFailToQlfyAsExcInd01
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd00
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd00
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd00
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd00
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd00
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd01
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd00
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd00
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd00
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd00
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt03725 SOUTH LINKE ROAD
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0GREENACRES
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0WA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd099016
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd00
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd00
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd00
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0ID
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd00
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt0MS REBECCA BERKLUND BAKER
IRS990PF/StatementsRegardingActyGrp/PhoneNum05099243400
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd00
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd01
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd00
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt0NO SPECIFIC FORMS EXIST
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm0MS REBECCA BERKLUND BAKER
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum05099243400
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt0PO BOX 2100
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm0LYNNWOOD
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd0WA
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd098036
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0NONE
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt0NONE
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt00
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt00
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt00
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt00
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt00
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/Taxable1Amt00
IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt00
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt00
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt00
OtherDecreasesSchedule/OtherDecreasesDetail/Amt01704
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0TRANSFER OF ASSETS TO THE CURT AND ADELE BERKLUND FOUNDATION
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0REBECCA BAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02083447150
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BERKLUND FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0820384936
ReturnHeader/Filer/PhoneNum02083447150
ReturnHeader/Filer/USAddress/AddressLine1Txt0877 WEST MAIN STREET SUITE 800
ReturnHeader/Filer/USAddress/CityNm0BOISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083702
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0090A0E82168F88370446085B20728E8609A3AAD4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05971F37150CE36CB140954644E6C9F4CF7A2F81A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.147.181.48
ReturnHeader/FilingSecurityInformation/IPDt02019-10-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm016:02:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0877 W MAIN ST STE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOISE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083702
ReturnHeader/PreparerPersonGrp/PhoneNum02083447150
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEXIS BAEYEN
ReturnHeader/ReturnTs02019-11-06T10:55:02-06:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$8.37$0.00$8.37$0.15$0.65$0.50
2015Detailed filing. Detailed filing data is available for this year.$8.87$0.00$8.87$0.35$0.54$0.18
2014Detailed filing. Detailed filing data is available for this year.$9.05$0.00$9.05$0.81$0.74$0.06
2013Detailed filing. Detailed filing data is available for this year.$8.99$0.00$8.99$2.48$0.57$1.91
2012Detailed filing. Detailed filing data is available for this year.$7.07$0.00$7.07$0.58
2011Summary only. Only limited summary data is available for this year.$7.33$0.00$0.04$0.58$0.63
2010Detailed filing. Detailed filing data is available for this year.$7.96$0.00$7.96$0.49