Civic Intelligence

Safe Space Pictures Foundation

990 • Fiscal year 2022 • EIN 87-4646948

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 17, 2024

9963 Robbins DriveBeverly Hills, CA 90212-1641

(310) 733-0640

Siviq Scores

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

Liabilities / Assets

91st percentile

0.58x

Higher debt load relative to assets than 91% of similar nonprofits.

2022 filings • NTEE A • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.07x

Higher debt load relative to revenue than 61% of similar nonprofits.

2022 filings • NTEE A • $500k-$1M nonprofits • Source year 2022

Net Margin

58th percentile

12%

Higher net margin than 58% of similar nonprofits.

2022 filings • NTEE A • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$90,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2022 filings • NTEE A • $500k-$1M nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

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

Source year 2022

Revenue Growth

Score unavailable

No value available

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

Source year 2022

Assets

$115,065

No earlier filing loaded for comparison.

Net Assets

$48,753

No earlier filing loaded for comparison.

Liabilities

$66,312

No earlier filing loaded for comparison.

Revenue

$890,400

No earlier filing loaded for comparison.

Expenses

$785,647

No earlier filing loaded for comparison.

Net Income

$104,753

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.

$150K$100K$50K$0Assets 2022: $115,065Liabilities 2022: $66,312Net Assets 2022: $48,7532022Assets 2023: $27,590Liabilities 2023: $19,771Net Assets 2023: $7,8192023

Highlighted filing

2022

Assets$115,065
Liabilities$66,312
Net Assets$48,753

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2022: $890,400Expenses 2022: $785,647Net Income 2022: $104,7532022Revenue 2023: $759,992Expenses 2023: $856,926Net Income 2023: -$96,9342023

Highlighted filing

2022

Revenue$890,400
Expenses$785,647
Net Income$104,753
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 17, 2024
Return Version
2022v5.0
Gross Receipts
$890,400
Mission and Program Overview

Mission

The Organization facilitates the production and distribution of educational media to inform the public on matters of justice, humanity, environment, culture, civil liberties, and more.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$113,745▲ $113,745
Prepaid Expenses and Deferred Charges$0$1,320▲ $1,320
Total Assets$0$115,065▲ $115,065
Liabilities
Grants Payable$0$56,000▲ $56,000
Accounts Payable and Accrued Expenses$0$10,312▲ $10,312
Total Liabilities$0$66,312▲ $66,312
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$0$48,753▲ $48,753
Total Net Assets Fund Balance$0$48,753▲ $48,753
Total Liabilities and Net Assets / Fund Balance$0$115,065▲ $115,065
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicole ShipleyCEOFT$90,000$90,000
Revenue and Support

Revenue Composition

Contributions and Grants
$750,000
Program Service Revenue
$140,400
Investment Income
$0
Other Revenue
$0
All Other Contributions
$750,000
Change in Net Assets
$104,753
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$314,934
Salaries, Compensation, and Employee Benefits$276,713
Grants and Similar Amounts Paid$194,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$194,000--$194,000
Fees for Services Other$174,100--$174,100
Other Salaries and Wages$135,936--$135,936
Current Officers, Directors, Trustees, and Key Employees$45,000$45,000-$90,000
Advertising$47,628--$47,628
Other Employee Benefits$34,172--$34,172
Travel$30,929--$30,929
Fees for Services Legal$28,750--$28,750
Occupancy$21,600--$21,600
Payroll Taxes$16,605--$16,605
Office Expenses$8,442--$8,442
Other Expenses$3,485--$3,485
Total Functional Expenses$740,647$45,000$0$785,647
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
Nicole Shipley>35% OwnerConsulting ServicesNo$96,500
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
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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

Part VI, Line 11B

The 990 data is prepared first as financial statements that are reviewed by the Board of Directors. Once these financials are approved unanimously, the 990 is drafted and then passed to two Directors for review. Upon sign-off by two Directors, the 990 is signed by the CEO/Director and executed 990 is filed in the Organization's records and accessible to the public upon request.

Part VI, Line 12C

The Organization maintains a strict conflict of interest policy with four components. 1. Duty to Disclose: An Interested Person has the duty to disclose any potential conflict. 2. Determination of Conflict: The Interested Person must abstain from the Board as the remaining members determine if a conflict exists. 3. Procedures for Addressing the Conflict: The Organization reviews the conflict to determine whether a more reasonable arrangement can be made that would not give rise to the conflict or creates structure around the arrangement in the best interests of the Organization. 4. Consequences for Violations: If necessary, a hearing will determine appropriate disciplinary and corrective action.

Part VI, Line 15A

The Board of Directors reviews compensation structure for the organization's CEO, and any officers. The officers may receive such compensation, if any, for their services as may be fixed or determined by the Board to be just and reasonable. The Board of Directors reviews and approves such compensation, including benefits, of an officer to assure that it is just and reasonable. This review and approval occurs initially upon the hiring of an officer, whenever the term of employment, if any, of the officer is renewed or extended, and whenever the officers compensation is modified. The Board reviews comparable salaries for the position and creates an annual budget to ensure that the Organization can sustain its mission within it's budget, which includes officer compensation.

Part VI, Line 15B

The Board of Directors reviews any key employee compensation greater than $100,000, and uses the same standards to assure just and reasonable pay as for Officers.

Part VI, Line 19

The Organization maintains public contact information in federal and state registered databases and maintains a public-facing website with contact details. The public may request governing documents, conflict of interest policy, and financial statements and receive these documents immediately.

Part VI, Line 2

Directors Nicole Shipley and Jaden Levitt are each owners in an LLC that owns intellectual property rights and provides media consulting services.

Filing and Contact Details

Filer

Filer Name
Safe Space Pictures Foundation
EIN
87-4646948
Address
9963 Robbins Drive, BEVERLY HILLS, CA 90212-1641

Signing Officer

Name
Nicole Shipley
Title
CEO
Signed
2024-10-17

Organization Details

Principal Officer
Nicole Shipley
Formed
2022
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
5
Volunteers
0
Supplemental Narrative

Additional Explanations

Part IX, Line 11G

11g. Other Expenses: $174,100 PR - $20,000 Philanthropic Consultant - $20,000 Production Services - $95,600 EP Fees - $25,000 Fiscal Sponsor Fees - $10,000 Creative Services - $3,500

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IRS990/Desc0Run impact campaigns for the media the Organization helps create. These campaigns are intended to expand the educational media's reach as far as possible to raise the awareness of the covered topic. Organization initiatives include activities such as coordinating screenings at community centers and educational institutions, preparing educational companion materials, and hosting virtual Q+As. In 2022, the Organization worked on two major campaigns: widening exposure for "Battleground" as well as "The 50." For "Battleground," the Organization worked alongside women's rights groups to screen the film in more than fifty cities. For "the 50," the Organization worked with criminal justice reform groups to expand the program featured in the documentary, a parallel path mentor program to rehabilitate incarcerated individuals.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Connect donors to filmmakers to ensure that individual educational films have the funding needed to be completed. The Organization will maintain a network of donors and filmmakers, and will facilitate collaboration between the two in order to foster the production of educational media. In 2022, the Organization connected filmmakers and donors on 4 key projects: a climate documentary that chronicles the UN climate change conference, a women's rights documentary that follows the overturn of Roe v. Wade, a climate documentary that tells the story of the first American climate refugees, and an LGBTQ+ feature that tells the story of AIDS in the gay community in the 1970s and 1980s. Across all projects, the Organization facilitated >$2M in funding between donors and filmmakers.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Organization monitors the use of grants in three ways. 1. The Organization performs diligence on each potential grantee and grantee's project to confirm that it fits within the exempt educational mandate of the Organization, including requesting and verifying professional references, obtaining project plan with budget, cash flow, strategic initiatives and key contributors, and convening internal committees to review and approve all grants. 2. The Organization requests annual reports from all grantees, to include narrative explanations of activities, financial reports, and any proof of results. 3. The Organization routinely checks in with grantees periodically to offer support if needed and proactively provide a path to solving challenges in making the grants as effective as possible.
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Nicole Shipley is a 50% owner of a media services business that provides consulting for Safe Space Pictures Foundation. The Board of Directors determined that the services required by the Organization to further its mission were best served by this business. Bids for other providers were compared in terms of cost, speed, quality, and overall results. The Board of Directors determined that the contract with Ms. Shipley's firm was in the best interests of the Organization. The services are provided by other members at the company, not by Ms. Shipley, to avoid any instance of double dipping for work performed in her role as CEO of the Organization.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt011g. Other Expenses: $174,100 PR - $20,000 Philanthropic Consultant - $20,000 Production Services - $95,600 EP Fees - $25,000 Fiscal Sponsor Fees - $10,000 Creative Services - $3,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 data is prepared first as financial statements that are reviewed by the Board of Directors. Once these financials are approved unanimously, the 990 is drafted and then passed to two Directors for review. Upon sign-off by two Directors, the 990 is signed by the CEO/Director and executed 990 is filed in the Organization's records and accessible to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization maintains a strict conflict of interest policy with four components. 1. Duty to Disclose: An Interested Person has the duty to disclose any potential conflict. 2. Determination of Conflict: The Interested Person must abstain from the Board as the remaining members determine if a conflict exists. 3. Procedures for Addressing the Conflict: The Organization reviews the conflict to determine whether a more reasonable arrangement can be made that would not give rise to the conflict or creates structure around the arrangement in the best interests of the Organization. 4. Consequences for Violations: If necessary, a hearing will determine appropriate disciplinary and corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors reviews compensation structure for the organization's CEO, and any officers. The officers may receive such compensation, if any, for their services as may be fixed or determined by the Board to be just and reasonable. The Board of Directors reviews and approves such compensation, including benefits, of an officer to assure that it is just and reasonable. This review and approval occurs initially upon the hiring of an officer, whenever the term of employment, if any, of the officer is renewed or extended, and whenever the officers compensation is modified. The Board reviews comparable salaries for the position and creates an annual budget to ensure that the Organization can sustain its mission within it's budget, which includes officer compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Directors reviews any key employee compensation greater than $100,000, and uses the same standards to assure just and reasonable pay as for Officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization maintains public contact information in federal and state registered databases and maintains a public-facing website with contact details. The public may request governing documents, conflict of interest policy, and financial statements and receive these documents immediately.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Directors Nicole Shipley and Jaden Levitt are each owners in an LLC that owns intellectual property rights and provides media consulting services.
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IRS990/USAddress/AddressLine1Txt09963 Robbins Drive
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IRS990/USAddress/ZIPCd090212
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ReasonableCauseExplanation/ExplanationTxt0Our nonprofit experienced unprecedented growth from its inception in 2022. Our mission to facilitate the production and distribution of educational media to inform the public on matters of social importance resonated with many in our community, leading to a significant increase in both our activities and the number of individuals we serve. This rapid expansion placed substantial demands on our small team. In our earnest efforts to advance our cause and meet the needs of our growing community, we inadvertently overlooked the timely filing of our tax returns. This oversight was not due to willful neglect but rather the overwhelming administrative challenges that accompanied our swift growth. Upon realizing the error, we took immediate steps to rectify the situation by filing all overdue tax returns and enhancing the administrative process so that we fully maintain compliance with the IRS requirements moving forward. We understand the importance of timely filings and have taken proactive measures to ensure such an oversight does not occur again.
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Nicole Shipley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAFE SPACE PICTURES FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SAFE
ReturnHeader/Filer/EIN0874646948
ReturnHeader/Filer/USAddress/AddressLine1Txt09963 Robbins Drive
ReturnHeader/Filer/USAddress/CityNm0BEVERLY HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0902121641
ReturnHeader/ReturnTs02024-10-18T13:06:02Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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