Civic Intelligence

The Baum Foundation

990 • Fiscal year 2013 • EIN 87-0692753

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 24, 2014

PO Box 47502794147

(415) 346-6060

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.84x

Higher debt load relative to assets than 93% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

71st percentile

0.03x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

4th percentile

-78%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Down

$12,489

Down $45,283 (-78%) from 2012

Net Assets

Down

$1,979

Down $55,484 (-97%) from 2012

Liabilities

Up

$10,510

Up $10,201 (+3301%) from 2012

Revenue

$403,270

No earlier filing loaded for comparison.

Expenses

Up

$458,754

Up $5,241 (+1.2%) from 2012

Net Income

-$55,484

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.

$300K$200K$100K$0Assets 2011: $55,726Liabilities 2011: $531Net Assets 2011: $55,1952011Assets 2012: $57,772Liabilities 2012: $309Net Assets 2012: $57,4632012Assets 2013: $12,489Liabilities 2013: $10,510Net Assets 2013: $1,9792013Assets 2014: $20,579Liabilities 2014: $9,416Net Assets 2014: $11,1632014Assets 2015: $136,822Liabilities 2015: $3,180Net Assets 2015: $133,6422015Assets 2016: $26,333Liabilities 2016: $15,592Net Assets 2016: $10,7412016Assets 2017: $222,180Liabilities 2017: $41,953Net Assets 2017: $180,2272017Assets 2018: $48,479Liabilities 2018: $26,341Net Assets 2018: $22,1382018Assets 2019: $21,463Liabilities 2019: $9,279Net Assets 2019: $12,1842019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2013

Assets$12,489
Liabilities$10,510
Net Assets$1,979

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $267,254Expenses 2011: $265,447Net Income 2011: $1,8072011Expenses 2012: $453,5132012Revenue 2013: $403,270Expenses 2013: $458,754Net Income 2013: -$55,4842013Revenue 2014: $286,974Expenses 2014: $277,790Net Income 2014: $9,1842014Revenue 2015: $493,582Expenses 2015: $371,103Net Income 2015: $122,4792015Revenue 2016: $694,020Expenses 2016: $816,921Net Income 2016: -$122,9012016Revenue 2017: $1,194,087Expenses 2017: $1,024,601Net Income 2017: $169,4862017Revenue 2018: $675,102Expenses 2018: $833,191Net Income 2018: -$158,0892018Revenue 2019: $388,151Expenses 2019: $398,105Net Income 2019: -$9,9542019Revenue 2020: $255,555Expenses 2020: $267,739Net Income 2020: -$12,1842020

Highlighted filing

2013

Revenue$403,270
Expenses$458,754
Net Income-$55,484
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 24, 2014
Return Version
2013v3.1
Gross Receipts
$403,270
Mission and Program Overview

Mission

The mission of The Baum Foundation is to improve the quality of people's lives by supporting programs in the arts, education and the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$51,911$3,943▼ $47,968
Land, Buildings, and Equipment, Net$2,099$3,024▲ $925
Accounts Receivable-$1,762-
Prepaid Expenses and Deferred Charges$2$0▼ $2
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$57,772$12,489▼ $45,283
Other Assets Total$3,760$3,760→ $0
Liabilities
Accounts Payable and Accrued Expenses$309$10,510▲ $10,201
Total Liabilities$309$10,510▲ $10,201
Net Assets / Fund Balance
Unrestricted Net Assets$57,463$1,979▼ $55,484
Total Net Assets Fund Balance$57,463$1,979▼ $55,484
Total Liabilities and Net Assets / Fund Balance$57,772$12,489▼ $45,283

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,024$13,732$16,756
Other Assets Org$3,760--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Glenn BucksbaumPresident
April MinnichVice President
Jan DAlessandroSecretary
Elana RosenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$385,437
Program Service Revenue
$11,015
Investment Income
$223
Other Revenue
$6,595
All Other Contributions
$385,437
Change in Net Assets
$-55,484

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$66,800Fair Market Value (FMV)
Total Noncash Contributions1$66,800-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,803
Grants and Similar Amounts Paid$162,740
Salaries, Compensation, and Employee Benefits$92,211
Total Fundraising Expense$18,343
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$162,740--$162,740
Other Salaries and Wages$54,550$22,123$5,290$81,963
Travel$35,450$3,162$555$39,167
Occupancy$22,354$2,484-$24,838
Fees for Services Other$18,176$1,275-$19,451
Office Expenses$8,255$9,978$9$18,242
Payroll Taxes$4,542$2,632$324$7,498
Fees for Services Accounting-$6,257-$6,257
Information Technology$4,825$1,279-$6,104
Conferences and Meetings$3,365-$2,250$5,615
Other Employee Benefits$2,037$557$156$2,750
All Other Expenses$1,551$979$177$2,707
Insurance$115$1,887-$2,002
Other Expenses$2,306$1,826$382$1,826
Depreciation Depletion-$1,372-$1,372
Total Functional Expenses$383,782$56,629$18,343$458,754
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
34-5361345-501c3-$49,500
26-1741824-501c3-$47,403
--CA Corp-$21,387
71-0863908-501c3-$11,000
68-0192460-501c3-$10,000
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
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
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Two of the Board members are related by marriage.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management, all members of the board of directors, and the executive director. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Members of the board of directors review all potential conflicts of interest atleast annually. The executive director and all board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Members of the board of directors review the compensation of all high-level personnel annually in accordance with irs rules and regulations. During 2011, the organization only utilized the services of outside professionals. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

No officers or key members of management (as defined by the internal revenue service) are compensated.

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

All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where it is available for viewing as an electronic copy) and are also available at the organization's office in san francisco, california (for a physical inspection).

Filing and Contact Details

Filer

EIN
87-0692753
Phone
4153466060

Signing Officer

Name
April Minnich
Title
Vice President
Signed
2014-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
April Minnich
Formed
2003
Legal Domicile
Nv
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
4

Preparer

Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The Presidential Climate Action Project (PCAP) provides solutions for the national discussion about climate change and what the President and Executive Branch of the federal government should do about it. PCAP began with the mission of identifying specifically what the US can do to help mitigate and adapt to climate disruption with scores of climate actions. In 2013 PCAP catalogued the more significant of those actions since 2008, many that correspond with or are variations of the ideas PCAP published in the five reports it has produced over those years.

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IRS990/ProgSrvcAccomActy2Grp/Desc0BELLA GAIA (Beautiful Earth) is a multimedia presentation created to help people gain a deeper understanding of what Earth looks like from space, changes over the last 50 years and how our actions affect the living systems on Earth. Bella Gaia showcases a thought-provoking stream of crucial scientific data about our imperiled eco-systems while also celebrating the cultural heritage of humanity with live music, large-scale NASA images of Earth, and film and photographic content.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Other Program ActivitiesDuring the year ended December 31, 2013, The Baum Foundation provided grants and funds for a variety of programs. These grants totaled $33,650 and included monies earmarked for specific projects for sponsoring organizations that directly correspond to the mission and goals of the Baum Foundation.
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10InterTribal Sinkyone Wilderne
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11Presidential Climate Action
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine12Remedy Arts LLC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine13The Ocean Foundation
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine14William Bayne Coyote Films
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0REGULAR REPORTS, LETTERS, EMAILS AND OTHER CORRESPONDENCE, AS WELL AS IN PERSON MEETINGS, ARE ALL USED TO MONITOR THE UTILIZATION OF ALL FUNDS GRANTED BY THE BAUM FOUNDATION'S BOARD OF DIRECTORS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: The Presidential Climate Action Project (PCAP) provides solutions for the national discussion about climate change and what the President and Executive Branch of the federal government should do about it. PCAP began with the mission of identifying specifically what the US can do to help mitigate and adapt to climate disruption with scores of climate actions. In 2013 PCAP catalogued the more significant of those actions since 2008, many that correspond with or are variations of the ideas PCAP published in the five reports it has produced over those years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Two of the Board members are related by marriage.

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