Civic Intelligence

Threepenny Review

EIN 94-2942248 • 501(c)3 • Berkeley, CA

Pub. 78 Eligible

Profile

Production of Literary magazine.

PO Box 9131Berkeley, CA 94709

www.threepennyreview.com

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

30th percentile

-11%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$40,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

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

Asset Growth

42nd percentile

-7.5%

Faster asset growth than 42% of similar nonprofits.

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

Revenue Growth

56th percentile

2.7%

Faster revenue growth than 56% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$255,450

Down $20,814 (-7.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$255,450

Down $20,814 (-7.5%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin30th percentile

Revenue

Up

$197,495

Up $5,236 (+2.7%) from 2023

Expenses

Up

$218,309

Up $31,040 (+17%) from 2023

Net Income

Down

-$20,814

Down $25,804 (-517%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$400K$300K$200K$100K$0Assets 2011: $258,433Liabilities 2011: $0Net Assets 2011: $258,4332011Assets 2012: $227,372Liabilities 2012: $0Net Assets 2012: $227,3722012Assets 2013: $233,666Liabilities 2013: $0Net Assets 2013: $233,6662013Assets 2014: $288,528Liabilities 2014: $0Net Assets 2014: $288,5282014Assets 2015: $274,324Liabilities 2015: $0Net Assets 2015: $274,3242015Assets 2016: $306,951Liabilities 2016: $0Net Assets 2016: $306,9512016Assets 2017: $289,932Liabilities 2017: $0Net Assets 2017: $289,9322017Assets 2018: $258,302Liabilities 2018: $0Net Assets 2018: $258,3022018Assets 2019: $236,474Liabilities 2019: $0Net Assets 2019: $236,4742019Assets 2020: $247,016Liabilities 2020: $0Net Assets 2020: $247,0162020Assets 2021: $235,153Liabilities 2021: $0Net Assets 2021: $235,1532021Assets 2022: $271,274Liabilities 2022: $0Net Assets 2022: $271,2742022Assets 2023: $276,264Liabilities 2023: $0Net Assets 2023: $276,2642023Assets 2024: $255,450Liabilities 2024: $0Net Assets 2024: $255,4502024

Highlighted filing

2024

Assets$255,450
Liabilities$0
Net Assets$255,450
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $193,249Expenses 2011: $190,042Net Income 2011: $3,2072011Expenses 2012: $209,9742012Revenue 2013: $215,565Expenses 2013: $209,272Net Income 2013: $6,2932013Revenue 2014: $237,464Expenses 2014: $182,602Net Income 2014: $54,8622014Revenue 2015: $184,044Expenses 2015: $198,248Net Income 2015: -$14,2042015Revenue 2016: $219,330Expenses 2016: $186,703Net Income 2016: $32,6272016Revenue 2017: $196,541Expenses 2017: $213,560Net Income 2017: -$17,0192017Revenue 2018: $176,604Expenses 2018: $208,234Net Income 2018: -$31,6302018Revenue 2019: $203,263Expenses 2019: $225,046Net Income 2019: -$21,7832019Revenue 2020: $197,470Expenses 2020: $186,928Net Income 2020: $10,5422020Revenue 2021: $181,888Expenses 2021: $193,751Net Income 2021: -$11,8632021Revenue 2022: $220,212Expenses 2022: $184,091Net Income 2022: $36,1212022Revenue 2023: $192,259Expenses 2023: $187,269Net Income 2023: $4,9902023Revenue 2024: $197,495Expenses 2024: $218,309Net Income 2024: -$20,8142024

Highlighted filing

2024

Revenue$197,495
Expenses$218,309
Net Income-$20,814
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$255,450
Liabilities
$0
Net assets
$255,450
Revenue
$197,495
Expenses
$218,309
Net income
-$20,814
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$1.97$2.18$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$1.92$1.87$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$2.20$1.84$0.36
2021Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$1.82$1.94$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$1.97$1.87$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.36$0.00$2.36$2.03$2.25$0.22
2018Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$1.77$2.08$0.32
2017Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.90$1.97$2.14$0.17
2016Detailed filing. Detailed filing data is available for this year.$3.07$0.00$3.07$2.19$1.87$0.33
2015Detailed filing. Detailed filing data is available for this year.$2.74$0.00$2.74$1.84$1.98$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$2.37$1.83$0.55
2013Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$2.16$2.09$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.27$2.10
2011Summary only. Only limited summary data is available for this year.$2.58$0.00$2.58$1.93$1.90$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$197,495
Mission and Program Overview

Mission

Production of Literary magazine.

Production of literary magazine

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$276,264$255,450▼ $20,814
Cash and Non-Interest-Bearing Accounts$86,780$77,530▼ $9,250
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$276,264$255,450▼ $20,814
Other Assets Total$189,484$177,920▼ $11,564
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$276,264$255,450▼ $20,814
Total Liabilities and Net Assets / Fund Balance$276,264$255,450▼ $20,814

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$177,920--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Wendy LesserPresidentPT$40,000$40,000

Board Members and Trustees

NameTitle
Richard RizzoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$127,691
Program Service Revenue
$61,253
Investment Income
$8,551
Other Revenue
$0
All Other Contributions
$127,691
Change in Net Assets
$-20,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,309
Total Fundraising Expense$10,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$35,850$9,558$2,390$47,798
Other Expenses$13,316$3,550$888$17,754
Office Expenses$11,966$3,190$798$15,954
Travel$8,144$2,171$543$10,858
Fees for Services Legal$1,170$312$78$1,560
Total Functional Expenses$163,735$43,658$10,916$218,309
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“Documents made available on request depending on the nature and legality of the request. Form 990 is available to the public per irs regulation for disclosure.”

Filing and Contact Details

Filer

Filer Name
Threepenny Review
EIN
94-2942248
Phone
5108494545
Address
PO BOX 9131, BERKELEY, CA 94709

Signing Officer

Name
Wendy Lesser
Title
President
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Voting Board Members
8
Independent Board Members
6
Employees
0

Preparer

Firm
Rabin & Company
Address
400 EVELYN AVE STE 219, ALBANY, CA 94706
Preparer
David Rabin
Phone
5105271177
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“ART FEES: Column (A) - Total = $400; Column (B) - Program Services = $300; Column (C) - Management & General = $80; Column (D) - Fundraising = $20”

Form 990, Part IX, Line 24E

“AUTO: Column (A) - Total = $740; Column (B) - Program Services = $555; Column (C) - Management & General = $148; Column (D) - Fundraising = $37”

Form 990, Part IX, Line 24E

“BANK CHARGES: Column (A) - Total = $1900; Column (B) - Program Services = $1425; Column (C) - Management & General = $380; Column (D) - Fundraising = $95”

Form 990, Part IX, Line 24E

“COPYING: Column (A) - Total = $488; Column (B) - Program Services = $366; Column (C) - Management & General = $98; Column (D) - Fundraising = $24”

Form 990, Part IX, Line 24E

“DUES & PUBLICATIONS: Column (A) - Total = $2903; Column (B) - Program Services = $2177; Column (C) - Management & General = $581; Column (D) - Fundraising = $145”

Form 990, Part IX, Line 24E

“FUNDRAISING: Column (A) - Total = $4462; Column (B) - Program Services = $3347; Column (C) - Management & General = $892; Column (D) - Fundraising = $223”

Form 990, Part IX, Line 24E

“GIFT SUBSCRIPTIONS: Column (A) - Total = $3272; Column (B) - Program Services = $2454; Column (C) - Management & General = $654; Column (D) - Fundraising = $164”

Form 990, Part IX, Line 24E

“MISCELLANEOUS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“POSTAGE & MAILING: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $12610; Column (B) - Program Services = $9458; Column (C) - Management & General = $2522; Column (D) - Fundraising = $630”

Form 990, Part IX, Line 24E

“RENEWALS: Column (A) - Total = $11394; Column (B) - Program Services = $8546; Column (C) - Management & General = $2278; Column (D) - Fundraising = $570”

Form 990, Part IX, Line 24E

“SUBSCRIPTION CAMPAIGN: Column (A) - Total = $9277; Column (B) - Program Services = $6958; Column (C) - Management & General = $1855; Column (D) - Fundraising = $464”

Form 990, Part IX, Line 24E

“WEBSITE: Column (A) - Total = $352; Column (B) - Program Services = $264; Column (C) - Management & General = $70; Column (D) - Fundraising = $18”

Raw XML Appendix397 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/ProgramServiceRevenueGrp/Desc3SINGLE COPIES
IRS990/ProgramServiceRevenueGrp/Desc4SUBSCRIPTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06965
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1572
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22353
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31378
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt449985
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1572
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22353
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31378
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt449985
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0126352
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04202
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0187269
IRS990/PYProgramServiceRevenueAmt061705
IRS990/PYRevenuesLessExpensesAmt04990
IRS990/PYTotalExpensesAmt0187269
IRS990/PYTotalRevenueAmt0192259
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-20814
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0127691
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0126352
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0158037
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0121649
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0131430
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0665159
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0665159
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0127691
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0126352
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0158037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0121649
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0131430
IRS990ScheduleA/Total509Grp/TotalAmt0665159
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0127691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0126352
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0158037
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0121649
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0131430
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0665159
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0177920
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESERVE
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0177920
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS MADE AVAILABLE ON REQUEST DEPENDING ON THE NATURE AND LEGALITY OF THE REQUEST. FORM 990 IS AVAILABLE TO THE PUBLIC PER IRS REGULATION FOR DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ART FEES: Column (A) - Total = $400; Column (B) - Program Services = $300; Column (C) - Management & General = $80; Column (D) - Fundraising = $20
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUTO: Column (A) - Total = $740; Column (B) - Program Services = $555; Column (C) - Management & General = $148; Column (D) - Fundraising = $37
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK CHARGES: Column (A) - Total = $1900; Column (B) - Program Services = $1425; Column (C) - Management & General = $380; Column (D) - Fundraising = $95
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COPYING: Column (A) - Total = $488; Column (B) - Program Services = $366; Column (C) - Management & General = $98; Column (D) - Fundraising = $24
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DUES & PUBLICATIONS: Column (A) - Total = $2903; Column (B) - Program Services = $2177; Column (C) - Management & General = $581; Column (D) - Fundraising = $145
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FUNDRAISING: Column (A) - Total = $4462; Column (B) - Program Services = $3347; Column (C) - Management & General = $892; Column (D) - Fundraising = $223
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9GIFT SUBSCRIPTIONS: Column (A) - Total = $3272; Column (B) - Program Services = $2454; Column (C) - Management & General = $654; Column (D) - Fundraising = $164
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MISCELLANEOUS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11POSTAGE & MAILING: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Postage and Shipping: Column (A) - Total = $12610; Column (B) - Program Services = $9458; Column (C) - Management & General = $2522; Column (D) - Fundraising = $630
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13RENEWALS: Column (A) - Total = $11394; Column (B) - Program Services = $8546; Column (C) - Management & General = $2278; Column (D) - Fundraising = $570
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14SUBSCRIPTION CAMPAIGN: Column (A) - Total = $9277; Column (B) - Program Services = $6958; Column (C) - Management & General = $1855; Column (D) - Fundraising = $464
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15WEBSITE: Column (A) - Total = $352; Column (B) - Program Services = $264; Column (C) - Management & General = $70; Column (D) - Fundraising = $18
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 IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0276264
IRS990/TotalAssetsEOYAmt0255450
IRS990/TotalAssetsGrp/BOYAmt0276264
IRS990/TotalAssetsGrp/EOYAmt0255450
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0127691
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010916
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043658
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0163735
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218309
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0276264
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0255450
IRS990/TotalProgramServiceExpensesAmt0163735
IRS990/TotalProgramServiceRevenueAmt061253
IRS990/TotalReportableCompFromOrgAmt040000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069804
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0197495
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0276264
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0255450
IRS990/TravelGrp/FundraisingAmt0543
IRS990/TravelGrp/ManagementAndGeneralAmt02171
IRS990/TravelGrp/ProgramServicesAmt08144
IRS990/TravelGrp/TotalAmt010858
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 9131
IRS990/USAddress/CityNm0BERKELEY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0947090131
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.THREEPENNYREVIEW.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY LESSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THREEPENNY REVIEW
ReturnHeader/Filer/BusinessNameControlTxt0THRE
ReturnHeader/Filer/EIN0942942248
ReturnHeader/Filer/PhoneNum05108494545
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9131
ReturnHeader/Filer/USAddress/CityNm0BERKELEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094709
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261635849
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RABIN & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 EVELYN AVE STE 219
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094706
ReturnHeader/PreparerPersonGrp/PhoneNum05105271177
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Rabin
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T09:55:15-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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