Civic Intelligence

Life on Earth Art

990 • Fiscal year 2024 • EIN 87-3805682

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 10, 2025

PO Box 691Petaluma, CA 94953-0691

(707) 780-5440

Siviq Scores

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

Liabilities / Assets

80th percentile

0.39x

Higher debt load relative to assets than 80% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

3.53x

Higher debt load relative to revenue than 95% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

1st percentile

-767%

Higher net margin than 1% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$76,154

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 60.6% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

2nd percentile

-49%

Faster asset growth than 2% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,153,024

Down $1,087,751 (-49%) from 2023

Net Assets

Down

$709,045

Down $946,710 (-57%) from 2023

Liabilities

Down

$443,979

Down $141,041 (-24%) from 2023

Revenue

Down

$125,745

Down $2,009,574 (-94%) from 2023

Expenses

Down

$1,089,945

Down $85,624 (-7.3%) from 2023

Net Income

Down

-$964,200

Down $1,923,950 (-200%) from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2021: $1,500,085Liabilities 2021: $0Net Assets 2021: $1,500,0852021Assets 2022: $874,188Liabilities 2022: $182,563Net Assets 2022: $691,6252022Assets 2023: $2,240,775Liabilities 2023: $585,020Net Assets 2023: $1,655,7552023Assets 2024: $1,153,024Liabilities 2024: $443,979Net Assets 2024: $709,0452024

Highlighted filing

2024

Assets$1,153,024
Liabilities$443,979
Net Assets$709,045

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $1,500,103Expenses 2021: $18Net Income 2021: $1,500,0852021Revenue 2022: $62,733Expenses 2022: $871,193Net Income 2022: -$808,4602022Revenue 2023: $2,135,319Expenses 2023: $1,175,569Net Income 2023: $959,7502023Revenue 2024: $125,745Expenses 2024: $1,089,945Net Income 2024: -$964,2002024

Highlighted filing

2024

Revenue$125,745
Expenses$1,089,945
Net Income-$964,200
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 10, 2025
Return Version
2024v5.2
Gross Receipts
$125,745
Mission and Program Overview

Mission

Life on earth art unites people from diverse communities to co-create handmade large scale interactive art as a platform for social action and healing.

Life on art unites people from diverse communities to co-create handmade large scale interactive art as a platform for social action and healing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,290,636$309,366▼ $981,270
Cash and Non-Interest-Bearing Accounts$200,858$201,749▲ $891
Land, Buildings, and Equipment, Net$117,858$120,185▲ $2,327
Intangible Assets$12,450$30,269▲ $17,819
Prepaid Expenses and Deferred Charges$29,253$28,936▼ $317
Pledges and Grants Receivable$200$0▼ $200
Total Assets$2,240,775$1,153,024▼ $1,087,751
Other Assets Total$589,520$462,519▼ $127,001
Liabilities
Other Liabilities$521,050$389,289▼ $131,761
Accounts Payable and Accrued Expenses$63,970$54,690▼ $9,280
Total Liabilities$585,020$443,979▼ $141,041
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,655,755$709,045▼ $946,710
Total Net Assets Fund Balance$1,655,755$709,045▼ $946,710
Total Liabilities and Net Assets / Fund Balance$2,240,775$1,153,024▼ $1,087,751

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$83,478$46,095$129,573
Equipment$36,707$5,731$42,438
Other Assets Org$447,935--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristin NelsonExecutive Director (start 7/2024)FT$76,154$76,154

Board Members and Trustees

NameTitle
Tracy FerronBoard Chair
Catherine AinsworthBoard Member
Emily ScottBoard Member
Glenda CorningBoard Member
Katrina SteffekInt Exec Director (through 7/2024)
Carroll YandellSecretary
Mark FerronTreasurer / CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$81,710
Program Service Revenue
$5,304
Investment Income
$38,731
Other Revenue
$0
All Other Contributions
$71,710
Change in Net Assets
$-964,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$640,278
Salaries, Compensation, and Employee Benefits$449,667
Total Fundraising Expense$22,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$268,697$32,026$7,495$308,218
Occupancy$198,780$13,107$6,553$218,440
Fees for Services Other$135,948$34,764$2,232$172,944
Current Officers, Directors, Trustees, and Key Employees$66,486$7,835$1,833$76,154
Fees for Services Accounting-$75,498-$75,498
Advertising$24,057$24,262$1,377$49,696
Payroll Taxes$29,873$3,519$824$34,216
Depreciation Depletion$24,834$5,591$818$31,243
Other Employee Benefits$24,430$2,879$674$27,983
Information Technology$12,222$11,481$392$24,095
Insurance-$11,943-$11,943
Travel$11,539$107$55$11,701
Office Expenses$3,947$3,707$126$7,780
Comp Disqual Persons$3,096--$3,096
Other Expenses$825$775$26$1,626
Fees for Services Legal-$589-$589
Total Functional Expenses$831,875$235,140$22,930$1,089,945
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family Member of Board Members Mark Ferron and Tracy FerronCompensation for ServicesNo$3,096
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$389,289
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 35% controlled entity
No
Business relationship with family members
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Tracy ferron and mark ferron have a family relationship.

Form 990, Part VI, Section A, Line 3

The organization contracted with katrina steffek, a consultant with venture leadership collective, to fulfill the role of interim executive director through july 30, 2024. Total payments to venture leadership collective in exchange for these services totaled $61,100 during the 2024 calendar year.

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

A draft form 990 is prepared by an independent tax accountant, which is then reviewed by the executive director, treasurer, and chair; adjustments are made, as necessary. A complete copy of the form 990 is made available to 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 members of the board of directors, officers, or persons who might have substantial influence over the organization (including key employees). Under the conflict of interest policy, each interested person annually furnishes a statement which affirms the person has: (i) received a copy of the conflict of interest policy, has read and understood the policy, and has agreed to comply with the policy; and (ii) discloses the person's financial interests and family relationships that could give rise to conflicts of interest. Additionally, each interested person(s) has an ongoing duty to disclose to the board transactions which could give rise to conflicts of interest. Disinterested members of the board of directors determine if a conflict of interest exists; the insider(s) and any other interested person(s) involved in the transaction are not present during the board's discussion or determination of whether a conflict of interest exists. Once a conflict of interest has been found, the board may ask questions of and receive presentations from insider(s) and other interested person(s), but shall deliberate and vote on the transaction in their absence. The deliberation and vote in regards to the transaction are recorded in the board meeting minutes.

Form 990, Part VI, Section B, Line 15A

Compensation for the executive director was determined by the board of directors who utilized the "fair pay for northern california nonprofits: the 2022 compensation and benefits survey report" prepared by nonprofit compensation associates, inc. This annual publication is based on an independent survey of the compensation and benefit practices as reported by 728 nonprofit organizations in northern california. The report details median and selected decile levels of compensation for executive directors (and other nonprofit staff) by size, location, and field of service. The executive director's compensation falls between the median (50th percentile) and the 75th percentile for all executive directors in the survey, while also taking into account the executive director's experience, skills, and growth prospects.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Life on Art
EIN
87-3805682
Phone
7077805440
Address
PO BOX 691, PETALUMA, CA 94953-0691

Signing Officer

Name
Mark Ferron
Title
Treasurer / CFO
Phone
7077805440
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristin Nelson
Formed
2021
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
18
Volunteers
59

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Michael Lumsden
Phone
4159561500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Production contractors: program service expenses 56,705. Management and general expenses 0. Fundraising expenses 0. Total expenses 56,705. Other professional fees: program service expenses 169. Management and general expenses 146. Fundraising expenses 9. Total expenses 324. Media production: program service expenses 38,926. Management and general expenses 0. Fundraising expenses 0. Total expenses 38,926. Business consultant: program service expenses 40,148. Management and general expenses 34,618. Fundraising expenses 2,223. Total expenses 76,989.

Financial Statement Notes

PART III, LINE 1A:

The organization's financial statements does not contain a footnote addressing a description of collection items.

PART III, LINE 4:

Life on art brings together multi-media artists, social activists, community groups, and art therapists to co-create art for large-scale installations to ignite societal healing and change.

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IRS990/OtherExpensesGrp/ProgramServicesAmt025700
IRS990/OtherExpensesGrp/ProgramServicesAmt11441
IRS990/OtherExpensesGrp/ProgramServicesAmt2825
IRS990/OtherExpensesGrp/TotalAmt031882
IRS990/OtherExpensesGrp/TotalAmt12841
IRS990/OtherExpensesGrp/TotalAmt21626
IRS990/OtherLiabilitiesGrp/BOYAmt0521050
IRS990/OtherLiabilitiesGrp/EOYAmt0389289
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07495
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032026
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0268697
IRS990/OtherSalariesAndWagesGrp/TotalAmt0308218
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0824
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03519
IRS990/PayrollTaxesGrp/ProgramServicesAmt029873
IRS990/PayrollTaxesGrp/TotalAmt034216
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0200
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029253
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028936
IRS990/PrincipalOfficerNm0KRISTIN NELSON
IRS990/PriorPeriodAdjustmentsAmt017490
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1PRODUCT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04870
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1434
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04870
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1434
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02050600
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt040635
IRS990/PYOtherExpensesAmt0749334
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt044084
IRS990/PYRevenuesLessExpensesAmt0959750
IRS990/PYSalariesCompEmpBnftPaidAmt0426235
IRS990/PYTotalExpensesAmt01175569
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02135319
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-964200
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05304
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01290636
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0309366
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION'S 2021 TAX YEAR WAS A SHORT TAX YEAR AS IT WAS THE INITIAL YEAR OF INCORPORATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt081710
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02050600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt059307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01500103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03691720
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt038731
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt040635
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt079366
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt052814
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02267039
IRS990ScheduleA/SubstantialContributorsTotAmt01424681
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt081710
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02050600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt059307
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01500103
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03691720
IRS990ScheduleA/TotalSupportAmt03771086
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CollectionUsedOtherPurposesGrp/CollectionUsedOtherPurposesInd0X
IRS990ScheduleD/CollectionUsedOtherPurposesGrp/OtherPurposesDesc0IGNITE SOCIETAL HEALING/CHANGE
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt036707
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05731
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042438
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt083478
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt046095
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0129573
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014584
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1447935
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0389289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FINANCIAL STATEMENTS DOES NOT CONTAIN A FOOTNOTE ADDRESSING A DESCRIPTION OF COLLECTION ITEMS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LIFE ON ART BRINGS TOGETHER MULTI-MEDIA ARTISTS, SOCIAL ACTIVISTS, COMMUNITY GROUPS, AND ART THERAPISTS TO CO-CREATE ART FOR LARGE-SCALE INSTALLATIONS TO IGNITE SOCIETAL HEALING AND CHANGE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 1A:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0120185
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0462519
IRS990ScheduleD/TotalLiabilityAmt0389289
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0JULIETTE FERRON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF BOARD MEMBERS MARK FERRON AND TRACY FERRON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt03096
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION FOR SERVICES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRACY FERRON AND MARK FERRON HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONTRACTED WITH KATRINA STEFFEK, A CONSULTANT WITH VENTURE LEADERSHIP COLLECTIVE, TO FULFILL THE ROLE OF INTERIM EXECUTIVE DIRECTOR THROUGH JULY 30, 2024. TOTAL PAYMENTS TO VENTURE LEADERSHIP COLLECTIVE IN EXCHANGE FOR THESE SERVICES TOTALED $61,100 DURING THE 2024 CALENDAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT, WHICH IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR, TREASURER, AND CHAIR; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, OR PERSONS WHO MIGHT HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING KEY EMPLOYEES). UNDER THE CONFLICT OF INTEREST POLICY, EACH INTERESTED PERSON ANNUALLY FURNISHES A STATEMENT WHICH AFFIRMS THE PERSON HAS: (I) RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY; AND (II) DISCLOSES THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. ADDITIONALLY, EACH INTERESTED PERSON(S) HAS AN ONGOING DUTY TO DISCLOSE TO THE BOARD TRANSACTIONS WHICH COULD GIVE RISE TO CONFLICTS OF INTEREST. DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS DETERMINE IF A CONFLICT OF INTEREST EXISTS; THE INSIDER(S) AND ANY OTHER INTERESTED PERSON(S) INVOLVED IN THE TRANSACTION ARE NOT PRESENT DURING THE BOARD'S DISCUSSION OR DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS. ONCE A CONFLICT OF INTEREST HAS BEEN FOUND, THE BOARD MAY ASK QUESTIONS OF AND RECEIVE PRESENTATIONS FROM INSIDER(S) AND OTHER INTERESTED PERSON(S), BUT SHALL DELIBERATE AND VOTE ON THE TRANSACTION IN THEIR ABSENCE. THE DELIBERATION AND VOTE IN REGARDS TO THE TRANSACTION ARE RECORDED IN THE BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS DETERMINED BY THE BOARD OF DIRECTORS WHO UTILIZED THE "FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS: THE 2022 COMPENSATION AND BENEFITS SURVEY REPORT" PREPARED BY NONPROFIT COMPENSATION ASSOCIATES, INC. THIS ANNUAL PUBLICATION IS BASED ON AN INDEPENDENT SURVEY OF THE COMPENSATION AND BENEFIT PRACTICES AS REPORTED BY 728 NONPROFIT ORGANIZATIONS IN NORTHERN CALIFORNIA. THE REPORT DETAILS MEDIAN AND SELECTED DECILE LEVELS OF COMPENSATION FOR EXECUTIVE DIRECTORS (AND OTHER NONPROFIT STAFF) BY SIZE, LOCATION, AND FIELD OF SERVICE. THE EXECUTIVE DIRECTOR'S COMPENSATION FALLS BETWEEN THE MEDIAN (50TH PERCENTILE) AND THE 75TH PERCENTILE FOR ALL EXECUTIVE DIRECTORS IN THE SURVEY, WHILE ALSO TAKING INTO ACCOUNT THE EXECUTIVE DIRECTOR'S EXPERIENCE, SKILLS, AND GROWTH PROSPECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRODUCTION CONTRACTORS: PROGRAM SERVICE EXPENSES 56,705. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,705. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 169. MANAGEMENT AND GENERAL EXPENSES 146. FUNDRAISING EXPENSES 9. TOTAL EXPENSES 324. MEDIA PRODUCTION: PROGRAM SERVICE EXPENSES 38,926. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,926. BUSINESS CONSULTANT: PROGRAM SERVICE EXPENSES 40,148. MANAGEMENT AND GENERAL EXPENSES 34,618. FUNDRAISING EXPENSES 2,223. TOTAL EXPENSES 76,989.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02240775
IRS990/TotalAssetsEOYAmt01153024
IRS990/TotalAssetsGrp/BOYAmt02240775
IRS990/TotalAssetsGrp/EOYAmt01153024
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt081710
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022930
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0235140
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0831875
IRS990/TotalFunctionalExpensesGrp/TotalAmt01089945
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0585020
IRS990/TotalLiabilitiesEOYAmt0443979
IRS990/TotalLiabilitiesGrp/BOYAmt0585020
IRS990/TotalLiabilitiesGrp/EOYAmt0443979
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01655755
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0709045
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0831875
IRS990/TotalProgramServiceRevenueAmt05304
IRS990/TotalReportableCompFromOrgAmt076154
IRS990/TotalRevenueGrp/ExclusionAmt038731
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05304
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0125745

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