Civic Intelligence

Pcl Foundation

990 • Fiscal year 2014 • EIN 94-2190378

Jul 01, 2013 to Jun 30, 2014 • Filed on May 14, 2015

1107 9th Street Suite 90195814

(916) 822-5631

Siviq Scores

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

Liabilities / Assets

96th percentile

1.75x

Higher debt load relative to assets than 96% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

61st percentile

8.2%

Higher net margin than 61% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

29th percentile

-9.9%

Faster asset growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

62nd percentile

9.7%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Down

$88,970

Down $9,722 (-9.9%) from 2013

Net Assets

Up

-$67,058

Up $37,251 (+36%) from 2013

Liabilities

Down

$156,028

Down $46,973 (-23%) from 2013

Revenue

$456,984

No earlier filing loaded for comparison.

Expenses

Down

$419,733

Down $145,965 (-26%) from 2013

Net Income

$37,251

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.

$400K$200K$0-$200KAssets 2011: $255,554Liabilities 2011: $115,409Net Assets 2011: $140,1452011Assets 2012: $212,488Liabilities 2012: $126,664Net Assets 2012: $85,8242012Assets 2013: $98,692Liabilities 2013: $203,001Net Assets 2013: -$104,3092013Assets 2014: $88,970Liabilities 2014: $156,028Net Assets 2014: -$67,0582014Assets 2015: $193,290Liabilities 2015: $145,573Net Assets 2015: $47,7172015Assets 2016: $153,522Liabilities 2016: $71,842Net Assets 2016: $81,6802016Assets 2017: $163,587Liabilities 2017: $71,842Net Assets 2017: $91,7452017Assets 2018: $112,991Liabilities 2018: $66,037Net Assets 2018: $46,9542018Assets 2019: $208,149Liabilities 2019: $66,037Net Assets 2019: $142,1122019Assets 2020: $314,289Liabilities 2020: $66,037Net Assets 2020: $248,2522020Assets 2021: $310,390Liabilities 2021: $66,037Net Assets 2021: $244,3532021Assets 2022: $273,535Liabilities 2022: $66,037Net Assets 2022: $207,4982022Assets 2023: $275,315Liabilities 2023: $66,037Net Assets 2023: $209,2782023Assets 2024: $247,863Liabilities 2024: $66,037Net Assets 2024: $181,8262024Assets 2025: $259,514Liabilities 2025: $0Net Assets 2025: $259,5142025

Highlighted filing

2014

Assets$88,970
Liabilities$156,028
Net Assets-$67,058

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $345,704Expenses 2011: $341,228Net Income 2011: $4,4762011Expenses 2012: $545,7012012Expenses 2013: $565,6982013Revenue 2014: $456,984Expenses 2014: $419,733Net Income 2014: $37,2512014Revenue 2015: $363,448Expenses 2015: $248,673Net Income 2015: $114,7752015Revenue 2016: $284,754Expenses 2016: $250,791Net Income 2016: $33,9632016Revenue 2017: $245,842Expenses 2017: $235,777Net Income 2017: $10,0652017Revenue 2018: $234,933Expenses 2018: $279,724Net Income 2018: -$44,7912018Revenue 2019: $351,645Expenses 2019: $256,487Net Income 2019: $95,1582019Revenue 2020: $507,116Expenses 2020: $400,976Net Income 2020: $106,1402020Revenue 2021: $253,643Expenses 2021: $264,865Net Income 2021: -$11,2222021Revenue 2022: $242,592Expenses 2022: $260,016Net Income 2022: -$17,4242022Revenue 2023: $300,769Expenses 2023: $292,222Net Income 2023: $8,5472023Revenue 2024: $426,103Expenses 2024: $453,555Net Income 2024: -$27,4522024Revenue 2025: $479,968Expenses 2025: $461,851Net Income 2025: $18,1172025

Highlighted filing

2014

Revenue$456,984
Expenses$419,733
Net Income$37,251
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 14, 2015
Return Version
2013v4.0
Gross Receipts
$456,984
Mission and Program Overview

Mission

The PCL Foundation, a 501c3 nonprofit organization, utilizes a broad array of strategies to educate and engage the public in advocating for stronger environmental protections, including coalition building, community empowerment, and advocacy.

The PCL Foundation, a 501(c)(3) nonprofit organization, utilizes a broad array of stategies to educate and engage the public in advocating for stronger environmental protections, including coalition building, community empowerment and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$77,832$74,479▼ $3,353
Cash and Non-Interest-Bearing Accounts$5,228$9,622▲ $4,394
Accounts Receivable$5,005$0▼ $5,005
Land, Buildings, and Equipment, Net$7,000$4,869▼ $2,131
Prepaid Expenses and Deferred Charges$3,627$0▼ $3,627
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$98,692$88,970▼ $9,722
Other Assets Total-$0-
Liabilities
Other Liabilities$203,001$156,028▼ $46,973
Total Liabilities$203,001$156,028▼ $46,973
Net Assets / Fund Balance
Temporarily Rstr Net Assets$39,486$37,083▼ $2,403
Unrestricted Net Assets$-143,795$-104,141▲ $39,654
Total Net Assets Fund Balance$-104,309$-67,058▲ $37,251
Total Liabilities and Net Assets / Fund Balance$98,692$88,970▼ $9,722

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,869$6,641$11,510
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave HirschChair
Ralph Perry IIVice Chair
Sage SweetwoodExecutive Director
Coke HallowellTrustee
Monica HunterTrustee
Daniel FrostSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$247,844
Program Service Revenue
$204,303
Investment Income
$4,837
Other Revenue
$0
All Other Contributions
$87,624
Change in Net Assets
$37,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,858
Salaries, Compensation, and Employee Benefits$184,875
Total Fundraising Expense$58,481
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,928$17,479$19,020$128,427
Fees for Services Other$79,986$15,209$16,549$111,744
Payroll Taxes$29,533$5,615$6,110$41,258
Occupancy$20,993$3,992$4,344$29,329
Other Employee Benefits$10,873$2,067$2,250$15,190
All Other Expenses$9,188$1,748$1,901$12,837
Other Expenses$8,487$263$2,372$8,750
Office Expenses$4,427$842$916$6,185
Travel$3,008$572$622$4,202
Insurance$2,825$538$584$3,947
Depreciation Depletion$1,525$290$316$2,131
Conferences and Meetings$683$130$141$954
Total Functional Expenses$307,243$54,009$58,481$419,733
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to PCL (related party)$98,193
Other Liabilities$55,218
Accrued vacations payable$2,615
Rounding$2
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
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, Line 11B: Form 990 Review Process

Form 990 is prepared by a professional tax preparer and reviewed and authorized by the board and the Executive Director prior to filing.

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

Outside employment is permitted if it does not interfere or conflict with an employees' work with PCL/PCLF. PCL/PCLF employees must avoid directly or indirectly participating in any arrangement, agreement, investment or other activity that could result in personal benefit at the expense of PCL/PCLF. Accepting outside employment, or engaging in outside business activities which require personal attention or work during an employee's scheduled work day, or which involve the use of information obtained through the employee's work at PCL/PCLF, is not acceptable. Any employee wishing to engage in any outside employment shall consult with the Executive Director to determine whether a particular activity could casue a conflict of interest.

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

Executive Director's compensation is reviewed by the board.

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

Form 990 is available for inspection upon request.

Filing and Contact Details

Filer

EIN
94-2190378
Phone
9168225631

Signing Officer

Name
Sage Sweetwood
Title
Executive Director
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
8

Preparer

Preparer
Suzy H Bright
Phone
9163877000
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IRS990/PayrollTaxesGrp/TotalAmt041258
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03627
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0Eco Salons
IRS990/ProgramServiceRevenueGrp/Desc1Symposiums
IRS990/ProgramServiceRevenueGrp/Desc2CFIN
IRS990/ProgramServiceRevenueGrp/Desc3Other events
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0100660
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt159810
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt236000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37833
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0100660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt159810
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt236000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37833
IRS990/ProgSrvcAccomActy2Grp/Desc0Hosted a legislative symposium to engage community groups and activists around the state in critical environmental issues.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09232
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0348922
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06460
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0296324
IRS990/PYProgramServiceRevenueAmt020183
IRS990/PYRevenuesLessExpensesAmt0-190133
IRS990/PYSalariesCompEmpBnftPaidAmt0269374
IRS990/PYTotalExpensesAmt0565698
IRS990/PYTotalRevenueAmt0375565
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt037251
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt077832
IRS990/SavingsAndTempCashInvstGrp/EOYAmt074479
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0452147
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0369105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0493353
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0324151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0246553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01885309
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04837
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06460
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0-1973
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021553
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt044958
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt075835
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0790
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0790
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96090
IRS990ScheduleA/PublicSupportPY170Pct00.94220
IRS990ScheduleA/PublicSupportTotal170Amt01885309
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0452147
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0369105
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0493353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0324151
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0246553
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01885309
IRS990ScheduleA/TotalSupportAmt01961934
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt04869
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06641
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt098193
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12615
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt255218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to PCL (related party)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued vacations payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04869
IRS990ScheduleD/TotalLiabilityAmt0156028
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by a professional tax preparer and reviewed and authorized by the board and the Executive Director prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Outside employment is permitted if it does not interfere or conflict with an employees' work with PCL/PCLF. PCL/PCLF employees must avoid directly or indirectly participating in any arrangement, agreement, investment or other activity that could result in personal benefit at the expense of PCL/PCLF. Accepting outside employment, or engaging in outside business activities which require personal attention or work during an employee's scheduled work day, or which involve the use of information obtained through the employee's work at PCL/PCLF, is not acceptable. Any employee wishing to engage in any outside employment shall consult with the Executive Director to determine whether a particular activity could casue a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Director's compensation is reviewed by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is available for inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt039486
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt037083
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt098692
IRS990/TotalAssetsEOYAmt088970
IRS990/TotalAssetsGrp/BOYAmt098692
IRS990/TotalAssetsGrp/EOYAmt088970
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0247844
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt058481

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.00$2.60$4.80$4.62$0.18
2024Detailed filing. Detailed filing data is available for this year.$2.48$0.66$1.82$4.26$4.54$0.27
2023Detailed filing. Detailed filing data is available for this year.$2.75$0.66$2.09$3.01$2.92$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.74$0.66$2.07$2.43$2.60$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.10$0.66$2.44$2.54$2.65$0.11
2020Detailed filing. Detailed filing data is available for this year.$3.14$0.66$2.48$5.07$4.01$1.06
2019Detailed filing. Detailed filing data is available for this year.$2.08$0.66$1.42$3.52$2.56$0.95
2018Detailed filing. Detailed filing data is available for this year.$1.13$0.66$0.47$2.35$2.80$0.45
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.72$0.92$2.46$2.36$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.72$0.82$2.85$2.51$0.34
2015Detailed filing. Detailed filing data is available for this year.$1.93$1.46$0.48$3.63$2.49$1.15
2014Detailed filing. Detailed filing data is available for this year.$0.89$1.56$0.67$4.57$4.20$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$2.03$1.04$5.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$1.27$0.86$5.46
2011Summary only. Only limited summary data is available for this year.$2.56$1.15$1.40$3.46$3.41$0.04