Civic Intelligence

Architectural Foundation of San Francisco

990 • Fiscal year 2023 • EIN 94-3119670

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 25, 2024

901 Mission Street Ste 304San Francisco, CA 94103

(415) 393-1492

Siviq Scores

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

Liabilities / Assets

97th percentile

2.23x

Higher debt load relative to assets than 97% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

2.62x

Higher debt load relative to revenue than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

12th percentile

-43%

Higher net margin than 12% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

99th percentile

$167,521

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 82.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

18th percentile

-30%

Faster asset growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

29th percentile

-15%

Faster revenue growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$239,969

Down $102,487 (-30%) from 2022

Net Assets

Down

-$296,091

Down $87,684 (-42%) from 2022

Liabilities

Down

$536,060

Down $14,803 (-2.7%) from 2022

Revenue

Down

$204,327

Down $35,602 (-15%) from 2022

Expenses

Up

$292,011

Up $18,737 (+6.9%) from 2022

Net Income

Down

-$87,684

Down $54,339 (-163%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $250,862Liabilities 2010: $12,726Net Assets 2010: $238,1362010Assets 2011: $348,613Liabilities 2011: $6,883Net Assets 2011: $341,7302011Assets 2012: $307,173Liabilities 2012: $1,946Net Assets 2012: $305,2272012Assets 2013: $302,197Liabilities 2013: $28,836Net Assets 2013: $273,3612013Assets 2014: $284,009Liabilities 2014: $50,9102014Assets 2015: $294,349Liabilities 2015: $29,342Net Assets 2015: $265,0072015Assets 2016: $194,139Liabilities 2016: $64,874Net Assets 2016: $129,2652016Assets 2017: $21,836Liabilities 2017: $52,651Net Assets 2017: -$30,8152017Assets 2018: $21,661Liabilities 2018: $69,240Net Assets 2018: -$47,5792018Assets 2019: $4,422Liabilities 2019: $54,259Net Assets 2019: -$49,8372019Assets 2020: $79,745Liabilities 2020: $231,058Net Assets 2020: -$151,3132020Assets 2021: $405,033Liabilities 2021: $540,644Net Assets 2021: -$135,6112021Assets 2022: $342,456Liabilities 2022: $550,863Net Assets 2022: -$208,4072022Assets 2023: $239,969Liabilities 2023: $536,060Net Assets 2023: -$296,0912023Assets 2024: $139,660Liabilities 2024: $523,353Net Assets 2024: -$383,6932024

Highlighted filing

2023

Assets$239,969
Liabilities$536,060
Net Assets-$296,091

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $306,926Expenses 2010: $280,601Net Income 2010: $26,3252010Revenue 2011: $434,648Expenses 2011: $328,743Net Income 2011: $105,9052011Revenue 2012: $259,655Expenses 2012: $315,291Net Income 2012: -$55,6362012Revenue 2013: $253,111Expenses 2013: $303,247Net Income 2013: -$50,1362013Revenue 2014: $182,574Expenses 2014: $230,716Net Income 2014: -$48,1422014Revenue 2015: $272,323Expenses 2015: $234,741Net Income 2015: $37,5822015Revenue 2016: $240,769Expenses 2016: $387,807Net Income 2016: -$147,0382016Revenue 2017: $319,486Expenses 2017: $425,665Net Income 2017: -$106,1792017Revenue 2018: $318,733Expenses 2018: $335,497Net Income 2018: -$16,7642018Revenue 2019: $318,219Expenses 2019: $320,477Net Income 2019: -$2,2582019Revenue 2020: $136,323Expenses 2020: $237,799Net Income 2020: -$101,4762020Revenue 2021: $274,020Expenses 2021: $258,318Net Income 2021: $15,7022021Revenue 2022: $239,929Expenses 2022: $273,274Net Income 2022: -$33,3452022Revenue 2023: $204,327Expenses 2023: $292,011Net Income 2023: -$87,6842023Revenue 2024: $189,680Expenses 2024: $277,282Net Income 2024: -$87,6022024

Highlighted filing

2023

Revenue$204,327
Expenses$292,011
Net Income-$87,684
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 25, 2024
Return Version
2023v5.1
Gross Receipts
$250,093
Mission and Program Overview

Mission

Educating emerging generations about the impact of architecture and design on the environments in which they live.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$173,284$194,260▲ $20,976
Investments in Publicly Traded Securities$98,313$0▼ $98,313
Cash and Non-Interest-Bearing Accounts$63,912$38,762▼ $25,150
Prepaid Expenses and Deferred Charges$6,947$6,947→ $0
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 Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$342,456$239,969▼ $102,487
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$500,000$500,000→ $0
Accounts Payable and Accrued Expenses$50,863$36,060▼ $14,803
Total Liabilities$550,863$536,060▼ $14,803
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-208,407$-296,091▼ $87,684
Total Net Assets Fund Balance$-208,407$-296,091▼ $87,684
Total Liabilities and Net Assets / Fund Balance$342,456$239,969▼ $102,487
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alan SandlerExecutive DirectorFT$125,000$42,521$167,521

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$91,825
Program Service Revenue
$116,360
Investment Income
$24,668
Other Revenue
$-28,526
All Other Contributions
$45,550
Change in Net Assets
$-87,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$225,511
Other Expenses$62,759
Total Fundraising Expense$17,598
Grants and Similar Amounts Paid$3,741
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$57,485$122,269$15,284$195,038
Occupancy$1,612$16,197$231$18,040
Other Employee Benefits$1,574$13,759$418$15,751
Office Expenses$6,624$8,466$211$15,301
Payroll Taxes$4,339$9,229$1,154$14,722
Interest-$13,750-$13,750
Fees for Services Accounting-$6,516-$6,516
Insurance$2,040$3,287$293$5,620
Grants to Domestic Individuals$3,741--$3,741
Travel$2,963$562$7$3,532
Total Functional Expenses$80,378$194,035$17,598$292,011
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$45,766
Fundraising Gross Income$16,625
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fitness Challenge$62,900$16,625$10,549$6,076
Total Events$62,900$16,625$45,766$-29,141
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
Yes
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
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, Section B, Line 11B

A draft of the 990 is reviewed by the Executive Director, the Finance Committee of the Board, and an independent bookkeeper. The Executive Director then approves and signs a final version prior to submitting it to the IRS.

Form 990, Part VI, Section B, Line 12C

The AFSF Board of Directors adopted a Conflict of Interest policy at the October 6, 2011 Board meeting. The Executive Committee regularly and consistently monitors and enforces compliance with this policy by reviewing annual statements and taking such other actions as are necessary for effective oversight. Each director, principal officer and member of a committee with Board delegated powers annually signs a statement which affirms such person has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15A

Salaries are compared with the salaries of people in our geographical area with similar responsibilities at other tax-exempt organizations of comparable size and with a similar mission, as measured by total revenue.

Form 990, Part VI, Section C, Line 19

Upon request.

Filing and Contact Details

Filer

Filer Name
Architectural Foundation of
EIN
94-3119670
Phone
4153931492
Address
901 Mission Street Ste 304, San Francisco, CA 94103

Signing Officer

Name
Alan Sandler
Title
Executive Director
Signed
2024-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan R Sandler
Formed
1990
Legal Domicile
CA
Voting Board Members
23
Independent Board Members
23
Employees
3
Volunteers
35

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
548 Market St PMB 97503, San Francisco, CA 94104
Preparer
Felix Gorrindo
Phone
5108352727
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Build Antioch is a 90 hour summer a job readiness program for youth ages 18-24. This is an online paid internship-based program. Participants receive training in multiple high-end professional-grade software platforms, and work in teams to prepare and present digital solutions to real-world problems. OTHER PROGRAM SERVICES 5: Named in honor of San Francisco architect Kirby Ward Fitzpatrick, theKWF Prize was made possible by his estate in order to annually recognize excellence in small architectural practices.Professor Romano del Nord Fiscal Sponsorship: The objective of the Professor Romano Del Nord Fund is to enable research and scholarship to enable children to imagine lines of continuity between their hospital encounters and their everyday life as experienced outside the hospitals confines. With the help of technologies and multi-sensorial clues (acoustical, lighting, textural, and visual), young people imagine connections to familiar companions and surroundings with which they are comfortable: their room at home, their backyard, the park, their school, their street. OTHER PROGRAM SERVICES 6: Beau Arts Ball & AIA Convention

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IRS990/ProgSrvcAccomActy2Grp/Desc0Build Antioch is a 90 hour summer a job readiness program for youth ages 18-24. This is an online paid internship-based program. Participants receive training in multiple high-end professional-grade software platforms, and work in teams to prepare and present digital solutions to real-world problems.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Summer Design Institute, a 3-week program that offers students an opportunity to develop their own design skills and create a portfolio of work they can use for college entrance requirements and career opportunities.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$5.23$3.84$1.90$2.77$0.88
2023Detailed filing. Detailed filing data is available for this year.$2.40$5.36$2.96$2.04$2.92$0.88
2022Detailed filing. Detailed filing data is available for this year.$3.42$5.51$2.08$2.40$2.73$0.33
2021Detailed filing. Detailed filing data is available for this year.$4.05$5.41$1.36$2.74$2.58$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.80$2.31$1.51$1.36$2.38$1.01
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.54$0.50$3.18$3.20$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.69$0.48$3.19$3.35$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.22$0.53$0.31$3.19$4.26$1.06
2016Detailed filing. Detailed filing data is available for this year.$1.94$0.65$1.29$2.41$3.88$1.47
2015Detailed filing. Detailed filing data is available for this year.$2.94$0.29$2.65$2.72$2.35$0.38
2014Summary only. Only limited summary data is available for this year.$2.84$0.51$1.83$2.31$0.48
2013Summary only. Only limited summary data is available for this year.$3.02$0.29$2.73$2.53$3.03$0.50
2012Summary only. Only limited summary data is available for this year.$3.07$0.02$3.05$2.60$3.15$0.56
2011Summary only. Only limited summary data is available for this year.$3.49$0.07$3.42$4.35$3.29$1.06
2010Summary only. Only limited summary data is available for this year.$2.51$0.13$2.38$3.07$2.81$0.26