Civic Intelligence

Eat Learn Play Foundation

990 • Fiscal year 2018 • EIN 83-1373602

Jul 26, 2018 to Dec 31, 2018 • Filed on Nov 06, 2019

985 Third Street No COakland, CA 94607

(202) 531-9177

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

88th percentile

39%

Higher net margin than 88% 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$266,478

No earlier filing loaded for comparison.

Net Assets

$266,478

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$681,395

No earlier filing loaded for comparison.

Expenses

$414,917

No earlier filing loaded for comparison.

Net Income

$266,478

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2018: $266,478Liabilities 2018: $0Net Assets 2018: $266,4782018Assets 2019: $762,801Liabilities 2019: $124,041Net Assets 2019: $638,7602019Assets 2020: $3,325,851Liabilities 2020: $1,260,985Net Assets 2020: $2,064,8662020Assets 2021: $9,809,770Liabilities 2021: $3,974,064Net Assets 2021: $5,835,7062021Assets 2022: $11,330,488Liabilities 2022: $3,906,462Net Assets 2022: $7,424,0262022Assets 2023: $14,513,296Liabilities 2023: $3,898,590Net Assets 2023: $10,614,7062023Assets 2024: $17,188,713Liabilities 2024: $5,272,542Net Assets 2024: $11,916,1712024

Highlighted filing

2018

Assets$266,478
Liabilities$0
Net Assets$266,478

Operations Trend

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

$30M$20M$10M$0Revenue 2018: $681,395Expenses 2018: $414,917Net Income 2018: $266,4782018Revenue 2019: $1,658,853Expenses 2019: $1,533,310Net Income 2019: $125,5432019Revenue 2020: $14,486,974Expenses 2020: $13,060,868Net Income 2020: $1,426,1062020Revenue 2021: $13,607,001Expenses 2021: $9,836,161Net Income 2021: $3,770,8402021Revenue 2022: $17,778,322Expenses 2022: $16,384,758Net Income 2022: $1,393,5642022Revenue 2023: $20,441,332Expenses 2023: $17,250,652Net Income 2023: $3,190,6802023Revenue 2024: $22,810,906Expenses 2024: $21,509,441Net Income 2024: $1,301,4652024

Highlighted filing

2018

Revenue$681,395
Expenses$414,917
Net Income$266,478
Jump To
Filing Snapshot
Filing Period
Jul 26, 2018 to Dec 31, 2018
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$681,395
Mission and Program Overview

Mission

Stephen and ayesha curry's eat. Learn. Play. Foundation is committed to unlocking the amazing potential of every child by fighting to end childhood hunger and ensuring children have access to nutritious food, establishing that students have access to a quality education, and the resources to success, and providing opportunities and safe places for all children to play and be active.

Grant funding to tax-exempt organizations to support a variety of philanthropic initiatives, with a particular focus on supporting organizations that provide a positive impact for individuals and families, particularly disadvantaged children, through delivering resources that enrich and strengthen communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$266,478-
Rtn Earn Endowment Incm Other Fnds$0$266,478▲ $266,478
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$266,478▲ $266,478
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$266,478▲ $266,478
Total Liabilities and Net Assets / Fund Balance$0$266,478▲ $266,478
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephen CurryPresident & Director
Ayesha CurrySecretary & Director
Frank ZeccaTreasurer & Director
Revenue and Support

Revenue Composition

Contributions and Grants
$681,395
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$681,395
Change in Net Assets
$266,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$313,917
Grants and Similar Amounts Paid$101,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$298,475--$298,475
Grants to Domestic Orgs$101,000--$101,000
Fees for Services Legal-$15,442-$15,442
Total Functional Expenses$399,475$15,442$0$414,917
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cms FoundationCharlotte, NC501(c)(3)General Support$100,000
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
Annual disclosure for covered persons
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
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

President/director stephen curry and secretary/director ayesha curry have a family relationship. Additionally, stephen and ayesha curry both have a business relationship with treasurer/director frank zecca outside of the foundation.

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

The form 990 is prepared by an independent tax preparer. A draft is then provided to the organization's ceo and treasurer for review; items are discussed, and adjustments are made, as necessary. The form 990 is then made available to all members of the board of directors prior to filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The organization has a written conflict of interest policy which covers all officers, directors, and key employees (for which there were none in the 2018 tax year). Annually, each director, officer, and key employee shall complete a disclosure form which identifies all relationships, positions, or circumstances in which he or she is involved that could contribute to a conflict of interest. The disclosure form is then reviewed by the president, ceo, or any committee appointed to address conflicts of interest. Should a conflict of interest be identified, prior to a board or committee action on a contract or transaction involving the transaction, the conflicted individual shall disclose all facts material to the conflict of interest. Such disclosure shall be reflected in the minutes of the meeting. The person who has the conflict of interest does not participate in, nor is permitted to hear, the board's or committee's discussion of the matter except to disclose material facts and to respond to questions.

Form 990, Part VI, Section B, Line 15

The organization does not compensate any of its officers, and has no "key employees" (by the form 990 definition). As such, form 990, part vi, section b, lines 15a and 15b have been answered "no" as mandated by the form 990 instructions.

Form 990, Part VI, Section C, Line 19

The organization's financial statements, conflict of interest policy, and governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Eat Learn Play Foundation
EIN
83-1373602
Phone
2025319177
Address
985 THIRD STREET NO C, OAKLAND, CA 94607

Signing Officer

Name
Chris Helfrich
Title
CEO
Phone
2025319177
Signed
2019-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Helfrich
Formed
2018
Legal Domicile
De
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Michael Lumsden
Phone
4159561500
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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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IRS990/Desc0EAT. LEARN. PLAY. FOUNDATION WAS FORMED PRIMARILY TO PROVIDE GRANT FUNDING AND OTHER SUPPORT TO TAX-EXEMPT ORGANIZATIONS, WITH A PARTICULAR EMPHASIS ON THOSE ORGANIZATIONS PROVIDING A POSITIVE IMPACT FOR LOW-INCOME CHILDREN AND FAMILIES IN THE AREAS OF: (I) HUNGER AND NUTRITION, (II) EXPANDED OPPORTUNITIES AND RESOURCES IN EDUCATION, AND (III) SAFE PLACES FOR PHYSICAL ACTIVITY. DURING 2018, THE FOUNDATION ACHIEVED ITS MISSION IN TWO WAYS: (1) PROVIDING GRANTS TO BOTH THE CMS FOUNDATION (WHICH SUPPORTS TEACHERS AND EDUCATIONAL PROGRAMS) AND TO THE "LOVE NOT BLOOD CAMPAIGN" (WHICH PROVIDES SUPPORT SERVICES TO FAMILIES TRAUMATICALLY IMPACTED BY POLICE VIOLENCE, COMMUNITY VIOLENCE, AND INSTITUTIONAL RACISM); AND (2) SUPPORTING THE REFURBISHING AND RENOVATION OF THE CAROLE HOEFENER CENTER, WHICH STRIVES TO PROVIDE EQUAL OPPORTUNITIES FOR EDUCATION, ACCESS TO AND MORE KNOWLEDGE ABOUT NUTRITION, WELLNESS, AND HAVING A SAFE AND INSPIRING PLACE FOR CHILDREN TO PLAY WITHIN THE UPTOWN CHARLOTTE COMMUNITY.
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IRS990/MissionDesc0STEPHEN AND AYESHA CURRY'S EAT. LEARN. PLAY. FOUNDATION IS COMMITTED TO UNLOCKING THE AMAZING POTENTIAL OF EVERY CHILD BY FIGHTING TO END CHILDHOOD HUNGER AND ENSURING CHILDREN HAVE ACCESS TO NUTRITIOUS FOOD, ESTABLISHING THAT STUDENTS HAVE ACCESS TO A QUALITY EDUCATION, AND THE RESOURCES TO SUCCEED, AND PROVIDING OPPORTUNITIES AND SAFE PLACES FOR ALL CHILDREN TO PLAY AND BE ACTIVE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE 2018 TAX YEAR IS A SHORT YEAR (JULY 26, 2018 - DECEMBER 31, 2018) AS IT WAS THE INTIAL YEAR FOR THE ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SHORT YEAR EXPLANATION:
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION SELECTS GRANT RECIPIENTS ONLY AFTER CONDUCTING A THOROUGH DILIGENCE PROCESS ESTABLISHING THAT POTENTIAL GRANTEES ARE: (I) ENGAGED IN CHARITABLE AND EDUCATIONAL ACTIVITIES CONSISTENT WITH THE FOUNDATION'S ORGANIZATIONAL MISSION; AND (II) IS RECOGNIZED AS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE CODE, AND FURTHER CLASSIFIED AS A PUBLIC CHARITY. USE OF GRANTED FUNDS IS MONITORED VIA PERIODIC CHECK-INS WITH REPRESENTATIVES OF THE GRANTEE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT/DIRECTOR STEPHEN CURRY AND SECRETARY/DIRECTOR AYESHA CURRY HAVE A FAMILY RELATIONSHIP. ADDITIONALLY, STEPHEN AND AYESHA CURRY BOTH HAVE A BUSINESS RELATIONSHIP WITH TREASURER/DIRECTOR FRANK ZECCA OUTSIDE OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX PREPARER. A DRAFT IS THEN PROVIDED TO THE ORGANIZATION'S CEO AND TREASURER FOR REVIEW; ITEMS ARE DISCUSSED, AND ADJUSTMENTS ARE MADE, AS NECESSARY. THE FORM 990 IS THEN MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH COVERS ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES (FOR WHICH THERE WERE NONE IN THE 2018 TAX YEAR). ANNUALLY, EACH DIRECTOR, OFFICER, AND KEY EMPLOYEE SHALL COMPLETE A DISCLOSURE FORM WHICH IDENTIFIES ALL RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH HE OR SHE IS INVOLVED THAT COULD CONTRIBUTE TO A CONFLICT OF INTEREST. THE DISCLOSURE FORM IS THEN REVIEWED BY THE PRESIDENT, CEO, OR ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST. SHOULD A CONFLICT OF INTEREST BE IDENTIFIED, PRIOR TO A BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING THE TRANSACTION, THE CONFLICTED INDIVIDUAL SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. THE PERSON WHO HAS THE CONFLICT OF INTEREST DOES NOT PARTICIPATE IN, NOR IS PERMITTED TO HEAR, THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT COMPENSATE ANY OF ITS OFFICERS, AND HAS NO "KEY EMPLOYEES" (BY THE FORM 990 DEFINITION). AS SUCH, FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAVE BEEN ANSWERED "NO" AS MANDATED BY THE FORM 990 INSTRUCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC 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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS HELFRICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02025319177
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAT LEARN PLAY FOUNDATION
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ReturnHeader/FilingSecurityInformation/IPTm017:03:16
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910189318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS ADAMS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 SECOND STREET SUITE 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094105
ReturnHeader/PreparerPersonGrp/PhoneNum04159561500
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL LUMSDEN
ReturnHeader/ReturnTs02019-11-08T17:33:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-26
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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