Civic Intelligence

Leon a & Esther F Blum Foundation

EIN 94-2819074 • 501(c)3 • San Mateo, CA

Profile

The blum foundation is a nonprofit benefit corporation organized to encourage and promote education through voluntary grants, scholarships, or student loans which aid worthy students registered at the three accredited law schools located within the city and county of san francisco.

1528 South El Camino Real Ste 306San Mateo, CA 94402

n/A

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

6th percentile

0.00x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

3rd percentile

-97%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

60th percentile

8.2%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-10%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$12,134,556

Up $918,235 (+8.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$12,134,556

Up $918,235 (+8.2%) from 2023

Revenue

Down

$308,247

Down $35,181 (-10%) from 2023

Expenses

Up

$608,248

Up $28,608 (+4.9%) from 2023

Net Income

Down

-$300,001

Down $63,789 (-27%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,255,077Liabilities 2011: $0Net Assets 2011: $4,255,0772011Assets 2012: $3,657,615Liabilities 2012: $0Net Assets 2012: $3,657,6152012Assets 2013: $10,981,860Liabilities 2013: $94,709Net Assets 2013: $10,887,1512013Assets 2014: $12,548,129Liabilities 2014: $0Net Assets 2014: $12,548,1292014Assets 2015: $13,439,049Liabilities 2015: $454,767Net Assets 2015: $12,984,2822015Assets 2016: $12,032,430Liabilities 2016: $0Net Assets 2016: $12,032,4302016Assets 2017: $12,577,275Liabilities 2017: $0Net Assets 2017: $12,577,2752017Assets 2018: $12,599,884Liabilities 2018: $0Net Assets 2018: $12,599,8842018Assets 2019: $12,244,478Liabilities 2019: $0Net Assets 2019: $12,244,4782019Assets 2020: $11,192,962Liabilities 2020: $0Net Assets 2020: $11,192,9622020Assets 2021: $13,031,926Liabilities 2021: $0Net Assets 2021: $13,031,9262021Assets 2022: $10,718,997Liabilities 2022: $0Net Assets 2022: $10,718,9972022Assets 2023: $11,216,321Liabilities 2023: $0Net Assets 2023: $11,216,3212023Assets 2024: $12,134,556Liabilities 2024: $0Net Assets 2024: $12,134,5562024

Highlighted filing

2024

Assets$12,134,556
Liabilities$0
Net Assets$12,134,556

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $109,335Expenses 2011: $507,446Net Income 2011: -$398,1112011Revenue 2012: $280,478Expenses 2012: $571,244Net Income 2012: -$290,7662012Expenses 2013: $652,6372013Revenue 2014: $5,818,334Expenses 2014: $1,276,825Net Income 2014: $4,541,5092014Revenue 2015: $1,791,597Expenses 2015: $591,226Net Income 2015: $1,200,3712015Revenue 2016: $352,306Expenses 2016: $607,220Net Income 2016: -$254,9142016Revenue 2017: $345,700Expenses 2017: $669,529Net Income 2017: -$323,8292017Revenue 2018: $464,783Expenses 2018: $917,825Net Income 2018: -$453,0422018Revenue 2019: $505,174Expenses 2019: $794,609Net Income 2019: -$289,4352019Revenue 2020: $347,940Expenses 2020: $961,558Net Income 2020: -$613,6182020Revenue 2021: $1,466,651Expenses 2021: $1,016,952Net Income 2021: $449,6992021Revenue 2022: $591,611Expenses 2022: $649,270Net Income 2022: -$57,6592022Revenue 2023: $343,428Expenses 2023: $579,640Net Income 2023: -$236,2122023Revenue 2024: $308,247Expenses 2024: $608,248Net Income 2024: -$300,0012024

Highlighted filing

2024

Revenue$308,247
Expenses$608,248
Net Income-$300,001

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.1$0.00$12.1$0.31$0.61$0.30
2023Detailed filing. Detailed filing data is available for this year.$11.2$0.00$11.2$0.34$0.58$0.24
2022Detailed filing. Detailed filing data is available for this year.$10.7$0.00$10.7$0.59$0.65$0.06
2021Detailed filing. Detailed filing data is available for this year.$13.0$0.00$13.0$1.47$1.02$0.45
2020Detailed filing. Detailed filing data is available for this year.$11.2$0.00$11.2$0.35$0.96$0.61
2019Detailed filing. Detailed filing data is available for this year.$12.2$0.00$12.2$0.51$0.79$0.29
2018Detailed filing. Detailed filing data is available for this year.$12.6$0.00$12.6$0.46$0.92$0.45
2017Detailed filing. Detailed filing data is available for this year.$12.6$0.00$12.6$0.35$0.67$0.32
2016Detailed filing. Detailed filing data is available for this year.$12.0$0.00$12.0$0.35$0.61$0.25
2015Detailed filing. Detailed filing data is available for this year.$13.4$0.45$13.0$1.79$0.59$1.20
2014Detailed filing. Detailed filing data is available for this year.$12.5$0.00$12.5$5.82$1.28$4.54
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$0.09$10.9$0.65
2012Summary only. Only limited summary data is available for this year.$3.66$0.00$3.66$0.28$0.57$0.29
2011Summary only. Only limited summary data is available for this year.$4.26$0.00$4.26$0.11$0.51$0.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$431,334
Mission and Program Overview

Mission

The blum foundation is a nonprofit benefit corporation organized to encourage and promote education through voluntary grants, scholarships, or student loans which aid worthy students registered at the four accredited law schools located within the city and county of san francisco.

The blum foundation is a nonprofit benefit corporation organized to encourage and promote education through voluntary grants, scholarships, or student loans which aid worthy students registered at the three accredited law schools located within the city and county of san francisco.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$11,216,321$12,134,556▲ $918,235
Investments in Publicly Traded Securities$11,013,411$12,057,587▲ $1,044,176
Savings and Temporary Cash Investments$144,167$64,504▼ $79,663
Cash and Non-Interest-Bearing Accounts$58,743$12,465▼ $46,278
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$11,216,321$12,134,556▲ $918,235
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,216,321$12,134,556▲ $918,235
Total Liabilities and Net Assets / Fund Balance$11,216,321$12,134,556▲ $918,235
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$308,247
Other Revenue
$0
Change in Net Assets
$-300,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$557,630
Other Expenses$50,618
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$557,630--$557,630
Fees for Services Accounting-$15,593-$15,593
Other Expenses-$3,100-$3,100
Total Functional Expenses$557,630$50,618$0$608,248
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Uc Law San FranciscoSan Francisco, CA501(c)(3)Promote Education$270,035
University of San FranciscoSan Francisco, CA501(c)(3)Promote Education$168,661
Golden Gate UniversitySan Francisco, CA501(c)(3)Promote Education$118,934
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
Bruce M LubarskyOfficerADMINISTRATIVE EXPENSES: RENT, TELEPHONE, OFFICE EXPENSENo$3,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Line 11a explanation - the president reviews the form 990 for accuracy and to determine if there are any misstatements of facts. Once verified, the president notifies the board of trustees that the return is available for their review prior to signing as an authorized officer.

Form 990, Part VI, Section C, Line 19

Upon request documents may be reviewed at foundation offices.

Filing and Contact Details

Filer

Filer Name
Leon a & Esther F Blum Foundation
EIN
94-2819074
Phone
6503534503
Address
1528 SOUTH EL CAMINO REAL STE 306, SAN MATEO, CA 94402

Signing Officer

Name
David G Finkelstein
Title
President
Phone
6503534503
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David G Finkelstein
Formed
1981
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
44 MONTGOMERY ST SUITE 3900, SAN FRANISCO, CA 94104
Preparer
Audrey R Pfeiffer
Phone
4158485300
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Unrealized gain on investment 1,218,236.

Raw XML Appendix361 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.

Path#Value
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE BLUM FOUNDATION WAS FORMED TO DISBURSE THE AVAILABLE INTEREST FROM THE ESTATE OF LEON A. BLUM, DECEASED, AMONG THE THREE LAW SCHOOLS LOCATED WITHIN THE CITY AND COUNTY OF SAN FRANCISCO.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0118934
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt1270035
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt2168661
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0GOLDEN GATE UNIVERSITY OF LAW
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1UC LAW SAN FRANCISCO
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2UNIV OF SF SCHOOL OF LAW
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt0557630
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0118934
IRS990ScheduleI/RecipientTable/CashGrantAmt1168661
IRS990ScheduleI/RecipientTable/CashGrantAmt2270035
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROMOTE EDUCATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1PROMOTE EDUCATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2PROMOTE EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GOLDEN GATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNIVERSITY OF SAN FRANCISCO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2UC LAW SAN FRANCISCO
IRS990ScheduleI/RecipientTable/RecipientEIN0941585735
IRS990ScheduleI/RecipientTable/RecipientEIN1941156628
IRS990ScheduleI/RecipientTable/RecipientEIN2237135898
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0536 MISSION ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1KENDRICK HALL 2130 FULTON ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2200 MCALLISTER ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleI/RecipientTable/USAddress/CityNm1SAN FRANCISCO
IRS990ScheduleI/RecipientTable/USAddress/CityNm2SAN FRANCISCO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094105
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd194117
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd294102
IRS990ScheduleI/Total501c3OrgCnt03
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BRUCE M LUBARSKY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt03100
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ADMINISTRATIVE EXPENSES: RENT, TELEPHONE, OFFICE EXPENSE
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - THE PRESIDENT REVIEWS THE FORM 990 FOR ACCURACY AND TO DETERMINE IF THERE ARE ANY MISSTATEMENTS OF FACTS. ONCE VERIFIED, THE PRESIDENT NOTIFIES THE BOARD OF TRUSTEES THAT THE RETURN IS AVAILABLE FOR THEIR REVIEW PRIOR TO SIGNING AS AN AUTHORIZED OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST DOCUMENTS MAY BE REVIEWED AT FOUNDATION OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED GAIN ON INVESTMENT 1,218,236.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011216321
IRS990/TotalAssetsEOYAmt012134556
IRS990/TotalAssetsGrp/BOYAmt011216321
IRS990/TotalAssetsGrp/EOYAmt012134556
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050618
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0557630
IRS990/TotalFunctionalExpensesGrp/TotalAmt0608248
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011216321
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012134556
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0557630
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0308247
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0308247
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011216321
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012134556
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01528 SOUTH EL CAMINO REAL STE 306
IRS990/USAddress/CityNm0SAN MATEO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094402
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID G FINKELSTEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06503534503
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEON A & ESTHER F BLUM FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LEON
ReturnHeader/Filer/EIN0942819074
ReturnHeader/Filer/PhoneNum06503534503
ReturnHeader/Filer/USAddress/AddressLine1Txt01528 SOUTH EL CAMINO REAL STE 306
ReturnHeader/Filer/USAddress/CityNm0SAN MATEO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094402
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420714325
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RSM US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt044 MONTGOMERY ST SUITE 3900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094104
ReturnHeader/PreparerPersonGrp/PhoneNum04158485300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AUDREY R PFEIFFER
ReturnHeader/ReturnTs02025-05-14T16:25:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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