Civic Intelligence

Threepenny Review

990 • Fiscal year 2017 • EIN 94-2942248

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 30, 2018

PO Box 9131Berkeley, CA 94709

(510) 849-4545

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

25th percentile

-8.7%

Higher net margin than 25% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

34th percentile

-5.5%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-10%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$289,932

Down $17,019 (-5.5%) from 2016

Net Assets

Down

$289,932

Down $17,019 (-5.5%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$196,541

Down $22,789 (-10%) from 2016

Expenses

Up

$213,560

Up $26,857 (+14%) from 2016

Net Income

Down

-$17,019

Down $49,646 (-152%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$289,932
Liabilities$0
Net Assets$289,932

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$196,541
Expenses$213,560
Net Income-$17,019
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 30, 2018
Return Version
2017v2.2
Gross Receipts
$196,541
Mission and Program Overview

Mission

Production of Literary magazine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$306,951$289,932▼ $17,019
Savings and Temporary Cash Investments$125,981$89,574▼ $36,407
Cash and Non-Interest-Bearing Accounts-$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$306,951$289,932▼ $17,019
Other Assets Total$180,970$200,358▲ $19,388
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$306,951$289,932▼ $17,019
Total Liabilities and Net Assets / Fund Balance$306,951$289,932▼ $17,019

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$200,358--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wendy LesserPres. & Chair
Richard RizzoSecretary & Tre
Revenue and Support

Revenue Composition

Contributions and Grants
$126,476
Program Service Revenue
$69,924
Investment Income
$141
Other Revenue
$0
All Other Contributions
$126,476
Change in Net Assets
$-17,019
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,560
Total Fundraising Expense$10,676
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$45,872$12,231$3,057$61,160
Other Expenses$14,804$3,947$987$19,738
Office Expenses$14,121$3,766$941$18,828
Travel$9,207$2,455$614$12,276
Fees for Services Legal$769$205$51$1,025
Total Functional Expenses$160,173$42,711$10,676$213,560
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
Annual disclosure for covered persons
No
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
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

Documents made available on request depending on the nature and legality of the request.

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
2018-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Lesser
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
0

Preparer

Firm
Brian ONeil EA
Address
2131 Northwest Crown Street, Grants Pass, OR 97526
Preparer
Brian O'Neil EA
Phone
5415071349
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

AUTO EXPENSE: Column (A) - Total = $108; Column (B) - Program Services = $81; Column (C) - Management & General = $22; Column (D) - Fundraising = $5

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $2029; Column (B) - Program Services = $1522; Column (C) - Management & General = $406; Column (D) - Fundraising = $101

Form 990, Part IX, Line 24E: Other Expenses

COPYING: Column (A) - Total = $814; Column (B) - Program Services = $611; Column (C) - Management & General = $162; Column (D) - Fundraising = $41

Form 990, Part IX, Line 24E: Other Expenses

DUES & PUBLICATIONS: Column (A) - Total = $3266; Column (B) - Program Services = $2450; Column (C) - Management & General = $653; Column (D) - Fundraising = $163

Form 990, Part IX, Line 24E: Other Expenses

EVENT COSTS: Column (A) - Total = $6000; Column (B) - Program Services = $4500; Column (C) - Management & General = $1200; Column (D) - Fundraising = $300

Form 990, Part IX, Line 24E: Other Expenses

FUNDRAISING: Column (A) - Total = $4035; Column (B) - Program Services = $3026; Column (C) - Management & General = $807; Column (D) - Fundraising = $202

Form 990, Part IX, Line 24E: Other Expenses

GIFT SUBSCRIPTIONS: Column (A) - Total = $3509; Column (B) - Program Services = $2632; Column (C) - Management & General = $702; Column (D) - Fundraising = $175

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $112; Column (B) - Program Services = $84; Column (C) - Management & General = $22; Column (D) - Fundraising = $6

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $14734; Column (B) - Program Services = $11051; Column (C) - Management & General = $2946; Column (D) - Fundraising = $737

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $16160; Column (B) - Program Services = $12120; Column (C) - Management & General = $3232; Column (D) - Fundraising = $808

Form 990, Part IX, Line 24E: Other Expenses

RENEWALS: Column (A) - Total = $9948; Column (B) - Program Services = $7461; Column (C) - Management & General = $1990; Column (D) - Fundraising = $497

Form 990, Part IX, Line 24E: Other Expenses

WEB SITE: Column (A) - Total = $445; Column (B) - Program Services = $334; Column (C) - Management & General = $89; Column (D) - Fundraising = $22

Raw XML AppendixShowing 400 of 410 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Production of Literary magazine.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt0126476
IRS990/AllOtherExpensesGrp/FundraisingAmt03057
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt012231
IRS990/AllOtherExpensesGrp/ProgramServicesAmt045872
IRS990/AllOtherExpensesGrp/TotalAmt061160
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0WENDY LESSER
IRS990/BooksInCareOfDetail/PhoneNum05108494545
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 9131
IRS990/BooksInCareOfDetail/USAddress/CityNm0BERKELEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0947099131
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0126476
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0141
IRS990/CYOtherExpensesAmt0213560
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt069924
IRS990/CYRevenuesLessExpensesAmt0-17019
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0213560
IRS990/CYTotalFundraisingExpenseAmt010676
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0196541
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Production of quarterly literary and cultural magazine, entitled "The Threepenny Review." Associated with magazine are related literary activities. Magazine is available to the general public.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0160173
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/FundraisingAmt051
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0205
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0769
IRS990/FeesForServicesLegalGrp/TotalAmt01025
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0Wendy Lesser
IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD RIZZO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRES. & CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY & TRE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0196541
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0141
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0141
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Production of Literary magazine.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0306951
IRS990/NetAssetsOrFundBalancesEOYAmt0289932
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0941
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03766
IRS990/OfficeExpensesGrp/ProgramServicesAmt014121
IRS990/OfficeExpensesGrp/TotalAmt018828
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0180970
IRS990/OtherAssetsTotalGrp/EOYAmt0200358
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUBSCRIPTION CAMPAIGN
IRS990/OtherExpensesGrp/Desc1STAFF
IRS990/OtherExpensesGrp/Desc2WRITERS' FEES
IRS990/OtherExpensesGrp/Desc3CULTURE & ENTERTAINMENT
IRS990/OtherExpensesGrp/FundraisingAmt01934
IRS990/OtherExpensesGrp/FundraisingAmt11702
IRS990/OtherExpensesGrp/FundraisingAmt21390
IRS990/OtherExpensesGrp/FundraisingAmt3987
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07737
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16810
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25560
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33947
IRS990/OtherExpensesGrp/ProgramServicesAmt029012
IRS990/OtherExpensesGrp/ProgramServicesAmt125538
IRS990/OtherExpensesGrp/ProgramServicesAmt220850
IRS990/OtherExpensesGrp/ProgramServicesAmt314804
IRS990/OtherExpensesGrp/TotalAmt038683
IRS990/OtherExpensesGrp/TotalAmt134050
IRS990/OtherExpensesGrp/TotalAmt227800
IRS990/OtherExpensesGrp/TotalAmt319738
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0306951
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0289932
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Wendy Lesser
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511120
IRS990/ProgramServiceRevenueGrp/BusinessCd1511120
IRS990/ProgramServiceRevenueGrp/BusinessCd2511120
IRS990/ProgramServiceRevenueGrp/BusinessCd3511120
IRS990/ProgramServiceRevenueGrp/BusinessCd4511120
IRS990/ProgramServiceRevenueGrp/Desc0ARCHIVAL SALES
IRS990/ProgramServiceRevenueGrp/Desc1BOOKSTORE SALES
IRS990/ProgramServiceRevenueGrp/Desc2DIGITAL EDITION
IRS990/ProgramServiceRevenueGrp/Desc3SINGLE COPIES
IRS990/ProgramServiceRevenueGrp/Desc4SUBSCRIPTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05930
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22551
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3996
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt458472
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05930
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22551
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3996
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt458472
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0145560
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0144
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0186703
IRS990/PYProgramServiceRevenueAmt073626
IRS990/PYRevenuesLessExpensesAmt032627
IRS990/PYTotalExpensesAmt0186703
IRS990/PYTotalRevenueAmt0219330
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-17019
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125981
IRS990/SavingsAndTempCashInvstGrp/EOYAmt089574
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0100976
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0145560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0104241
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0154443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0118672
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0623892
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0177
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0212
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0621
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01010
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt079626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt082809
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt096272
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0258707
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0177
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0212
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0621
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01010
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/InvestmentIncomePYPct00.00200
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99800
IRS990ScheduleA/PublicSupportTotal509Amt0882599
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0100976
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0145560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0183867
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0237252
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0214944
IRS990ScheduleA/Total509Grp/TotalAmt0882599
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0100976
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0145560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0184044
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0237464
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0215565
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0883609
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0200358
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ENDOWMENT FUND
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0200358
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AUTO EXPENSE: Column (A) - Total = $108; Column (B) - Program Services = $81; Column (C) - Management & General = $22; Column (D) - Fundraising = $5
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES: Column (A) - Total = $2029; Column (B) - Program Services = $1522; Column (C) - Management & General = $406; Column (D) - Fundraising = $101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPYING: Column (A) - Total = $814; Column (B) - Program Services = $611; Column (C) - Management & General = $162; Column (D) - Fundraising = $41
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DUES & PUBLICATIONS: Column (A) - Total = $3266; Column (B) - Program Services = $2450; Column (C) - Management & General = $653; Column (D) - Fundraising = $163
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EVENT COSTS: Column (A) - Total = $6000; Column (B) - Program Services = $4500; Column (C) - Management & General = $1200; Column (D) - Fundraising = $300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FUNDRAISING: Column (A) - Total = $4035; Column (B) - Program Services = $3026; Column (C) - Management & General = $807; Column (D) - Fundraising = $202
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GIFT SUBSCRIPTIONS: Column (A) - Total = $3509; Column (B) - Program Services = $2632; Column (C) - Management & General = $702; Column (D) - Fundraising = $175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISCELLANEOUS: Column (A) - Total = $112; Column (B) - Program Services = $84; Column (C) - Management & General = $22; Column (D) - Fundraising = $6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Postage and Shipping: Column (A) - Total = $14734; Column (B) - Program Services = $11051; Column (C) - Management & General = $2946; Column (D) - Fundraising = $737
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Printing and Publications: Column (A) - Total = $16160; Column (B) - Program Services = $12120; Column (C) - Management & General = $3232; Column (D) - Fundraising = $808
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12RENEWALS: Column (A) - Total = $9948; Column (B) - Program Services = $7461; Column (C) - Management & General = $1990; Column (D) - Fundraising = $497
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13WEB SITE: Column (A) - Total = $445; Column (B) - Program Services = $334; Column (C) - Management & General = $89; Column (D) - Fundraising = $22
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0306951
IRS990/TotalAssetsEOYAmt0289932
IRS990/TotalAssetsGrp/BOYAmt0306951
IRS990/TotalAssetsGrp/EOYAmt0289932
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0126476
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010676
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042711
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0160173
IRS990/TotalFunctionalExpensesGrp/TotalAmt0213560
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0306951
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0289932
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0500
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0500
IRS990/TotalProgramServiceExpensesAmt0160173
IRS990/TotalProgramServiceRevenueAmt069924
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070065
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0196541
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0306951
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0289932
IRS990/TravelGrp/FundraisingAmt0614
IRS990/TravelGrp/ManagementAndGeneralAmt02455
IRS990/TravelGrp/ProgramServicesAmt09207
IRS990/TravelGrp/TotalAmt012276
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02163 Vine St
IRS990/USAddress/CityNm0Berkeley
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094709
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.THREEPENNYREVIEW.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Wendy Lesser
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-30
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/PreparerFirmGrp/PreparerFirmEIN0943215944
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Brian ONeil EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02131 Northwest Crown Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Grants Pass

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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