Civic Intelligence

Bowman and Brooke Foundation

EIN 87-3232456 • 501(c)3 • Minneapolis, MN

Pub. 78 Eligible

Profile

To give back to the legal community through scholarships, sponsorships and other modes to promote growth.

150 South Fifth Street STE 3000Minneapolis, MN 55402
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

15th percentile

-43%

Higher net margin than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

12th percentile

-88%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

100th percentile

21233%

Faster revenue growth than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$970

Down $6,950 (-88%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$970

Down $6,950 (-88%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin15th percentile

Revenue

Up

$16,000

Up $15,925 (+21233%) from 2023

Expenses

Up

$22,950

Up $5,190 (+29%) from 2023

Net Income

Up

-$6,950

Up $10,735 (+61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30K$20K$10K$0Assets 2022: $25,670Liabilities 2022: $0Net Assets 2022: $25,6702022Assets 2023: $7,920Liabilities 2023: $0Net Assets 2023: $7,9202023Assets 2024: $970Liabilities 2024: $0Net Assets 2024: $9702024

Highlighted filing

2024

Assets$970
Liabilities$0
Net Assets$970
Open 2024 Filing

Operations Trend

Revenue Growth100th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$20K$0-$20KRevenue 2022: $0Expenses 2022: $8,000Net Income 2022: -$8,0002022Revenue 2023: $75Expenses 2023: $17,760Net Income 2023: -$17,6852023Revenue 2024: $16,000Expenses 2024: $22,950Net Income 2024: -$6,9502024

Highlighted filing

2024

Revenue$16,000
Expenses$22,950
Net Income-$6,950
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$970
Liabilities
$0
Net assets
$970
Revenue
$16,000
Expenses
$22,950
Net income
-$6,950
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$16.0$23.0$6.95
2023Detailed filing. Detailed filing data is available for this year.$7.92$0.00$7.92$0.08$17.8$17.7
2022Detailed filing. Detailed filing data is available for this year.$25.7$0.00$25.7$0.00$8.00$8.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$16,000
Mission and Program Overview

Mission

To give back to the legal community through scholarships, sponsorships and other modes to promote growth.

Scholarships and sponsorships in the legal community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,920$970▼ $6,950
Total Assets$7,920$970▼ $6,950
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,920$970▼ $6,950
Total Net Assets Fund Balance$7,920$970▼ $6,950
Total Liabilities and Net Assets / Fund Balance$7,920$970▼ $6,950
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Paul CereghiniChair
Gregg SteigerPresident
Jill CaspersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$16,000
Change in Net Assets
$-6,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$22,950
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$22,950--$22,950
Total Functional Expenses$22,950$0$0$22,950
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 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

Part VI Line 11B

“Form 990 will be reviewed by the Board of Directors before it is filed”

Part VI Line 11B

“with the IRS”

Part VI Line 19

“The organization's Form 990 and organizing documents are available”

Part VI Line 19

“upon request.”

Part VI Line 11B

“Frm 990 will be reviewed by the Board of Directors before it is filed”

Part VI Line 11B

“with the IRS”

Part VI Line 12C

“After review of potential conflict, the remaining board memebers vote on”

Part VI Line 12C

“if the conflict exists and what to do with it”

Part VI Line 19

“The organization's Form 990 and organizing documents are available”

Part VI Line 19

“upon request.”

Filing and Contact Details

Filer

Filer Name
Bowman and Brooke Foundation
EIN
87-3232456
In Care Of
% Jill Caspers
Phone
6126723234
Address
150 South Fifth Street STE 3000, Minneapolis, MN 55402
Doing Business As
Bowman and Brooke Foundation

Signing Officer

Name
Jill Caspers
Title
Treasurer
Phone
6123848418
Signed
2025-05-12

Organization Details

Principal Officer
Jill Caspers
Formed
2021
Legal Domicile
Mn
Voting Board Members
0
Independent Board Members
0
Employees
0
Raw XML Appendix265 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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IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02021
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantAmt022950
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt022950
IRS990/GrantsToDomesticOrgsGrp/TotalAmt022950
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt016000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt07920
IRS990/NetAssetsOrFundBalancesEOYAmt0970
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Jill Caspers
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt075
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt017750
IRS990/PYOtherExpensesAmt010
IRS990/PYRevenuesLessExpensesAmt0-17685
IRS990/PYTotalExpensesAmt017760
IRS990/PYTotalRevenueAmt075
IRS990/ReconcilationRevenueExpnssAmt0-6950
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt016000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0850
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt032820
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt049745
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt049745
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1with the IRS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Frm 990 will be reviewed by the Board of Directors before it is filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5with the IRS
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL CASPERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
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ReturnHeader/Filer/BusinessNameControlTxt0BOWM
ReturnHeader/Filer/EIN0873232456
ReturnHeader/Filer/InCareOfNm0% Jill Caspers
ReturnHeader/Filer/PhoneNum06126723234
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 South Fifth Street STE 3000
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055402
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ReturnHeader/ReturnTs02025-05-12T15:37:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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