Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
26th percentile
Higher debt load relative to revenue than 26% of similar nonprofits.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Up$1,018,281
Up $75,887 (+8.1%) from 2013
Net Assets
Up$1,015,595
Up $95,555 (+10%) from 2013
Liabilities
Down$2,686
Down $19,668 (-88%) from 2013
Revenue And Expenses
Revenue
$110,869
No earlier filing loaded for comparison.
Expenses
Down$52,986
Down $25,323 (-32%) from 2013
Net Income
$57,883
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Sep 14, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $110,869
Mission and Program Overview
Mission
To advance research, education, public awareness and technology transfer in the field of engineering geology and related fields of environmental geology, and hydrogeology.
The foundation is dedicated to advancing research, education, public awareness and technology transfer in the field of engineering geology and related fields of environmental geology, and hydrogeology through support of publications, speakers, programs, research grants, scholarships, and maintenance of archival data. The programs of the foundation are supported by contributions.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $926,723 | $971,641 | ▲ $44,918 |
| Cash and Non-Interest-Bearing Accounts | $11,874 | $45,520 | ▲ $33,646 |
| Accounts Receivable | $1,743 | - | - |
| Prepaid Expenses and Deferred Charges | $2,054 | $1,120 | ▼ $934 |
| Total Assets | $942,394 | $1,018,281 | ▲ $75,887 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $22,354 | $2,686 | ▼ $19,668 |
| Total Liabilities | $22,354 | $2,686 | ▼ $19,668 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $537,946 | $570,475 | ▲ $32,529 |
| Unrestricted Net Assets | $382,094 | $445,120 | ▲ $63,026 |
| Total Net Assets Fund Balance | $920,040 | $1,015,595 | ▲ $95,555 |
| Total Liabilities and Net Assets / Fund Balance | $942,394 | $1,018,281 | ▲ $75,887 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Patricia Bryan | President |
| Allan Shaw | Director |
| Briget Doyle | Director |
| Dave Fenster | Director |
| Eric D Chase | Director |
| John Peck | Director |
| Kerry Cato | Director |
| Shirley West | Director |
| William K Smith | Secretary |
| James May | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $49,819
- Program Service Revenue
- $0
- Investment Income
- $61,050
- Other Revenue
- $0
- All Other Contributions
- $49,819
- Change in Net Assets
- $57,883
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $110,869
- Revenue Not Reported on Form 990
- $32,371
- Total Revenue per Audited Statements
- $143,240
- Total Revenue per Form 990
- $110,869
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $27,026 |
| Grants and Similar Amounts Paid | $25,960 |
| Total Fundraising Expense | $792 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $25,960 | - | - | $25,960 |
| Fees for Services Accounting | - | $7,580 | - | $7,580 |
| Insurance | - | $1,798 | - | $1,798 |
| Information Technology | - | $995 | - | $995 |
| Other Expenses | $14,677 | $864 | $792 | $792 |
| Fees for Services Legal | - | $260 | - | $260 |
| Office Expenses | - | $60 | - | $60 |
| Total Functional Expenses | $40,637 | $11,557 | $792 | $52,986 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $52,986 |
| Total Expenses per Audited Statements | $52,986 |
| Total Expenses per Form 990 | $52,986 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- No
- Audit committee
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“The completed form 990 is sent to the board with a request for their review before forwarding to the president for signature and filing.”
Form 990, Page 6, Part VI, Line 12C
“All "interested persons" are covered by the conflict of interest policy. Any director, officer, or member of a committee with board-delegated powers who has a direct or indirect financial interest or a duality of interest is an interested person. Disclosure policy and procedures 1. Duty to disclose in connection with any actual or possible conflict of interest or duality of interest, an interested person must disclose the existence of his or her financial interest or duality of interest and all material facts to the board. The disclosure should be made either when the interest becomes a matter of board action or as part of a periodic disclosure procedure established by the board. 2. Determining whether a conflict of interest or duality of interest exists after disclosure of the financial interest or duality of interest and all material facts, and after any discussion with the interested person, he or she shall leave the board meeting while the matter is discussed and voted upon by the board. The disinterested members of the board shall determine if a conflict of interest or duality of interest exists. If further action is required, the issue will be taken up by the board. 3. Procedures for addressing the interest an interested person may make a presentation at the board meeting, but after such presentation, he or she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that resulted in the conflict of interest or duality of interest. 4. Violations of the policy a. If the board has reasonable cause to believe that an interested person has failed to disclose an actual or possible conflict of interest or duality of interest, it shall inform the interested person of the basis of such belief and afford such person an opportunity to explain the alleged failure to disclose. B. If, after hearing the response of the interested person and making such further investigation as may be warranted under the circumstances, the board determines that the interested person has in fact failed to disclose an actual or possible conflict of interest or duality of interest, it shall take appropriate disciplinary and corrective action.”
Form 990, Page 6, Part VI, Line 19
“The organization makes its form 990, governing documents, conflict of interest policy and financial statements available for public inspection upon request.”
Filing and Contact Details
Filer
- EIN
- 94-3168991
- Phone
- 7089229020
Signing Officer
- Name
- Patricia M Bryan
- Title
- Executive Director
- Phone
- 7089229020
- Signed
- 2015-09-14
Organization Details
- Principal Officer
- Patricia M Bryan
- Formed
- 1992
- Legal Domicile
- CA
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 25
Preparer
- Preparer
- Robert E Fabry CPA
- Phone
- 3037590089
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The foundation is dedicated to advancing research, education, public awareness and technology transfer in the field of engineering geology and related fields of environmental geology, and hydrogeology through support of publications, speakers, programs, research grants, scholarships, and maintenance of archival data. The programs of the foundation are supported by contributions.”
Financial Statement Notes
Schedule D, Page 3, Part X
“The foundation follows accounting for uncertainty in income taxes, which requires the foundation to determine whether a tax position (and related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. During the year ended june 30, 2014, the foundation's management evaluated its tax positions to determine the existence of uncertainties, and did not note any matters that would require recognition or which may have an effect on its tax-exempt status. The foundation is no longer subject to u.s. Federal tax audits on its form 990 by taxing authorities for fiscal years ending prior to june 30, 2011. The years subsequent to this year contain matters that could be subject to differing interpretations of applicable tax law and regulations. Although the outcome of tax audits is uncertain, the foundation believes no issues would arise.”
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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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THE FOUNDATION TO DETERMINE WHETHER A TAX POSITION (AND RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED JUNE 30, 2014, THE FOUNDATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX AUDITS ON ITS FORM 990 BY TAXING AUTHORITIES FOR FISCAL YEARS ENDING PRIOR TO JUNE 30, 2011. THE YEARS SUBSEQUENT TO THIS YEAR CONTAIN MATTERS THAT COULD BE SUBJECT TO DIFFERING INTERPRETATIONS OF APPLICABLE TAX LAW AND REGULATIONS. ALTHOUGH THE OUTCOME OF TAX AUDITS IS UNCERTAIN, THE FOUNDATION BELIEVES NO ISSUES WOULD ARISE. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | APPLICATIONS ARE REVIEWED BY A COMMITTEE OF PROFESSIONAL GEOLOGISTS. THE FUNDS ARE DISTRIBUTED AS GRANTS TO GRADUATE AND UNDERGRADUATE STUDENTS IN SUPPORT OF FIELD STUDIES. AWARDS ARE MADE TO QUALIFIED STUDENTS BASED UPON DEMONSTRATED SCHOLARSHIP, ABILITY, PARTICIPATION, AND POTENTIAL FOR CONTRIBUTIONS TO THE PROFESSION. SCHOLARSHIP AWARDEES ARE ALSO SELECTED BASED ON THEIR ENTHUSIASM FOR ENGINEERING GEOLOGY AND THEIR APPRECIATION OF THE IMPORTANCE THAT FIELD EXPERIENCE PLAYS IN THE PROFESSIONAL GROWTH OF AN ENGINEERING GEOLOGIST. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION IS DEDICATED TO ADVANCING RESEARCH, EDUCATION, PUBLIC AWARENESS AND TECHNOLOGY TRANSFER IN THE FIELD OF ENGINEERING GEOLOGY AND RELATED FIELDS OF ENVIRONMENTAL GEOLOGY, AND HYDROGEOLOGY THROUGH SUPPORT OF PUBLICATIONS, SPEAKERS, PROGRAMS, RESEARCH GRANTS, SCHOLARSHIPS, AND MAINTENANCE OF ARCHIVAL DATA. THE PROGRAMS OF THE FOUNDATION ARE SUPPORTED BY CONTRIBUTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE COMPLETED FORM 990 IS SENT TO THE BOARD WITH A REQUEST FOR THEIR REVIEW BEFORE FORWARDING TO THE PRESIDENT FOR SIGNATURE AND FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL "INTERESTED PERSONS" ARE COVERED BY THE CONFLICT OF INTEREST POLICY. ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST OR A DUALITY OF INTEREST IS AN INTERESTED PERSON. DISCLOSURE POLICY AND PROCEDURES 1. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST OR DUALITY OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST OR DUALITY OF INTEREST AND ALL MATERIAL FACTS TO THE BOARD. THE DISCLOSURE SHOULD BE MADE EITHER WHEN THE INTEREST BECOMES A MATTER OF BOARD ACTION OR AS PART OF A PERIODIC DISCLOSURE PROCEDURE ESTABLISHED BY THE BOARD. 2. DETERMINING WHETHER A CONFLICT OF INTEREST OR DUALITY OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST OR DUALITY OF INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD MEETING WHILE THE MATTER IS DISCUSSED AND VOTED UPON BY THE BOARD. THE DISINTERESTED MEMBERS OF THE BOARD SHALL DETERMINE IF A CONFLICT OF INTEREST OR DUALITY OF INTEREST EXISTS. IF FURTHER ACTION IS REQUIRED, THE ISSUE WILL BE TAKEN UP BY THE BOARD. 3. PROCEDURES FOR ADDRESSING THE INTEREST AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTED IN THE CONFLICT OF INTEREST OR DUALITY OF INTEREST. 4. VIOLATIONS OF THE POLICY A. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST OR DUALITY OF INTEREST, IT SHALL INFORM THE INTERESTED PERSON OF THE BASIS OF SUCH BELIEF AND AFFORD SUCH PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE RESPONSE OF THE INTERESTED PERSON AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED UNDER THE CIRCUMSTANCES, THE BOARD DETERMINES THAT THE INTERESTED PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST OR DUALITY OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7089229020 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-09-14 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | BAUERLE AND COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 7887 E BELLEVIEW AVE STE 700 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | DENVER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 801116021 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-09-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT E FABRY CPA |
| ReturnHeader/ReturnTs | 0 | 2015-09-22T16:19:15-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,018,281
- Liabilities
- $2,686
- Net assets
- $1,015,595
- Revenue
- $110,869
- Expenses
- $52,986
- Net income
- $57,883