Civic Intelligence

Institute Educational Therapy Bauuman College

990 • Fiscal year 2013 • EIN 94-2944848

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 08, 2014

Post Office Box 94094951

(800) 987-7530

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.62x

Higher debt load relative to assets than 82% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

78th percentile

0.61x

Higher debt load relative to revenue than 78% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

58th percentile

5.7%

Higher net margin than 58% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$98,520

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

85th percentile

25%

Faster asset growth than 85% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$3,281,622

Up $647,416 (+25%) from 2012

Net Assets

Up

$1,253,664

Up $159,887 (+15%) from 2012

Liabilities

Up

$2,027,958

Up $487,529 (+32%) from 2012

Revenue

Up

$3,315,095

Up $319,340 (+11%) from 2012

Expenses

Up

$3,125,575

Up $214,254 (+7.4%) from 2012

Net Income

Up

$189,520

Up $105,086 (+124%) from 2012

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,335,222Liabilities 2010: $213,977Net Assets 2010: $2,121,2452010Assets 2011: $2,845,908Liabilities 2011: $549,038Net Assets 2011: $2,296,8702011Assets 2012: $2,634,206Liabilities 2012: $1,540,429Net Assets 2012: $1,093,7772012Assets 2013: $3,281,622Liabilities 2013: $2,027,958Net Assets 2013: $1,253,6642013Assets 2014: $3,336,849Liabilities 2014: $2,460,306Net Assets 2014: $876,5432014Assets 2015: $3,120,198Liabilities 2015: $2,307,437Net Assets 2015: $812,7612015Assets 2016: $2,095,580Liabilities 2016: $1,962,886Net Assets 2016: $132,6942016Assets 2017: $2,011,374Liabilities 2017: $1,936,139Net Assets 2017: $75,2352017Assets 2018: $1,708,801Liabilities 2018: $1,708,679Net Assets 2018: $1222018Assets 2019: $889,258Liabilities 2019: $908,498Net Assets 2019: -$19,2402019Assets 2020: $790,026Liabilities 2020: $786,468Net Assets 2020: $3,5582020Assets 2021: $989,167Liabilities 2021: $412,347Net Assets 2021: $576,8202021Assets 2022: $608,754Liabilities 2022: $503,836Net Assets 2022: $104,9182022Assets 2023: $408,175Liabilities 2023: $307,892Net Assets 2023: $100,2832023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2013

Assets$3,281,622
Liabilities$2,027,958
Net Assets$1,253,664

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $2,579,6322010Expenses 2011: $2,719,4512011Revenue 2012: $2,995,755Expenses 2012: $2,911,321Net Income 2012: $84,4342012Revenue 2013: $3,315,095Expenses 2013: $3,125,575Net Income 2013: $189,5202013Revenue 2014: $2,564,974Expenses 2014: $2,942,095Net Income 2014: -$377,1212014Revenue 2015: $3,220,302Expenses 2015: $3,284,084Net Income 2015: -$63,7822015Revenue 2016: $2,469,154Expenses 2016: $3,184,574Net Income 2016: -$715,4202016Revenue 2017: $2,365,309Expenses 2017: $2,331,605Net Income 2017: $33,7042017Revenue 2018: $2,384,757Expenses 2018: $2,434,012Net Income 2018: -$49,2552018Revenue 2019: $1,868,765Expenses 2019: $1,977,873Net Income 2019: -$109,1082019Revenue 2020: $895,990Expenses 2020: $873,192Net Income 2020: $22,7982020Revenue 2021: $809,945Expenses 2021: $500,178Net Income 2021: $309,7672021Revenue 2022: -$36,959Expenses 2022: $373,779Net Income 2022: -$410,7382022Revenue 2023: $213,815Expenses 2023: $213,092Net Income 2023: $7232023Revenue 2024: -$2002024

Highlighted filing

2013

Revenue$3,315,095
Expenses$3,125,575
Net Income$189,520
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 8, 2014
Return Version
2013v3.1
Gross Receipts
$3,370,625
Mission and Program Overview

Mission

Bauman College aims to create a sustainable culture of wellness in individuals, in the community, and in our health care delivery systems by promoting a comprehensive and integrative approach to holistic nutrition and the culinary arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$723,672$1,288,538▲ $564,866
Land, Buildings, and Equipment, Net$1,091,401$1,028,434▼ $62,967
Accounts Receivable$757,867$922,311▲ $164,444
Prepaid Expenses and Deferred Charges$28,235$28,235→ $0
Inventories for Sale or Use$33,031$14,104▼ $18,927
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Total Assets$2,634,206$3,281,622▲ $647,416
Other Assets Total-$0-
Liabilities
Deferred Revenue$1,468,363$1,801,623▲ $333,260
Other Liabilities-$164,248-
Accounts Payable and Accrued Expenses$72,066$62,087▼ $9,979
Total Liabilities$1,540,429$2,027,958▲ $487,529
Net Assets / Fund Balance
Unrestricted Net Assets$1,093,777$1,253,664▲ $159,887
Total Net Assets Fund Balance$1,093,777$1,253,664▲ $159,887
Total Liabilities and Net Assets / Fund Balance$2,634,206$3,281,622▲ $647,416

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$933,050$202,438$1,135,488
Equipment$94,754$139,883$234,637
Other Land Buildings$630$29,785$30,415
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ed BaumanPresidentFT$98,520$98,520
Karen RotsteinExecutive DirectorFT$88,415$88,415
Fern LeafDirector-$7,992$7,992

Board Members and Trustees

NameTitle
Barry TuchfeldDirector
Matt PopeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,278,192
Investment Income
$5,927
Other Revenue
$30,976
Change in Net Assets
$189,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,930,312
Other Expenses$1,195,263
Total Fundraising Expense$74,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,524,969$210,416-$1,735,385
Occupancy$312,378$55,125-$367,503
Current Officers, Directors, Trustees, and Key Employees$171,296$23,631-$194,927
Advertising$118,555$20,922-$139,477
All Other Expenses$62,708$43,733-$106,441
Depreciation Depletion$78,201$13,800-$92,001
Other Expenses$46,130$8,140$74,197$54,270
Office Expenses-$32,117-$32,117
Travel$21,748--$21,748
Fees for Services Other-$18,011-$18,011
Insurance$15,062$2,658-$17,720
Total Functional Expenses$2,613,665$437,713$74,197$3,125,575
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
Student Deposits$117,454
Berkeley Prop tax$42,190
Berkeley Utilities$4,604
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
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 reviewed by management and the board treasurer before submitting to the board for review and discussion.

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

Annually, the compensation is presented to the board by management for discussion and approval.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

All required forms are available upon demand,although CA attorney general and guidestar.org both have form 990's on their websites.

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

All governing documents, policies and financial statements are available at the Penngrove office by request.

Filing and Contact Details

Filer

EIN
94-2944848
Phone
8009877530

Signing Officer

Name
Ed Bauman
Title
President
Signed
2014-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ed Bauman
Formed
1984
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
8
Employees
90
Volunteers
8

Preparer

Preparer
Susan E Goranson
Phone
7075421256
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IRS990/ProgramServiceRevenueGrp/Desc2Other Income
IRS990/ProgramServiceRevenueGrp/Desc3Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0122166
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt198184
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt218985
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33038857
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0122166
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt198184
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218985
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33038857
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01109023
IRS990/PYOtherRevenueAmt031722
IRS990/PYProgramServiceRevenueAmt02964033
IRS990/PYRevenuesLessExpensesAmt084434
IRS990/PYSalariesCompEmpBnftPaidAmt01802298
IRS990/PYTotalExpensesAmt02911321
IRS990/PYTotalRevenueAmt02995755
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0189520
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03038857
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt094754
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0139883
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0234637
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0933050
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0202438
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01135488
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0630
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029785
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030415
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042190
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14604
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2117454
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Berkeley Prop tax
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Berkeley Utilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Student Deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01028434
IRS990ScheduleD/TotalLiabilityAmt0164248
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by management and the board treasurer before submitting to the board for review and discussion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, the compensation is presented to the board by management for discussion and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All required forms are available upon demand,although CA attorney general and guidestar.org both have form 990's on their websites.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All governing documents, policies and financial statements are available at the Penngrove office by request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02634206
IRS990/TotalAssetsEOYAmt03281622
IRS990/TotalAssetsGrp/BOYAmt02634206
IRS990/TotalAssetsGrp/EOYAmt03281622
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt090
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt074197
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0437713
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02613665
IRS990/TotalFunctionalExpensesGrp/TotalAmt03125575
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01540429
IRS990/TotalLiabilitiesEOYAmt02027958
IRS990/TotalLiabilitiesGrp/BOYAmt01540429
IRS990/TotalLiabilitiesGrp/EOYAmt02027958
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01093777
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01253664
IRS990/TotalProgramServiceExpensesAmt02613665
IRS990/TotalProgramServiceRevenueAmt03278192
IRS990/TotalReportableCompFromOrgAmt0194927
IRS990/TotalRevenueGrp/ExclusionAmt05927
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03309168
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03315095
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02634206
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03281622
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt021748
IRS990/TravelGrp/TotalAmt021748
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01093777
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01253664
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO Box 940
IRS990/USAddress/City0Penngrove
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode094951
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.baumancollege.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ed Bauman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10Institute for Educational Therapy
ReturnHeader/Filer/BusinessNameControlTxt0INST

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.31$0.10$0.21$0.21$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.50$0.10$0.04$0.37$0.41
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.41$0.58$0.81$0.50$0.31
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.79$0.00$0.90$0.87$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.91$0.02$1.87$1.98$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.71$1.71$0.00$2.38$2.43$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.01$1.94$0.08$2.37$2.33$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$1.96$0.13$2.47$3.18$0.72
2015Detailed filing. Detailed filing data is available for this year.$3.12$2.31$0.81$3.22$3.28$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.34$2.46$0.88$2.56$2.94$0.38
2013Detailed filing. Detailed filing data is available for this year.$3.28$2.03$1.25$3.32$3.13$0.19
2012Summary only. Only limited summary data is available for this year.$2.63$1.54$1.09$3.00$2.91$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.55$2.30$2.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.21$2.12$2.58