Civic Intelligence

Berkeley Public Library Foundation

990 • Fiscal year 2017 • EIN 94-3280180

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 29, 2017

2090 Kittredge StreetBerkeley, CA 94704

(510) 981-6115

Siviq Scores

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

Liabilities / Assets

65th percentile

0.23x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.77x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

5th percentile

-59%

Higher net margin than 5% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

58th percentile

6.0%

Faster asset growth than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

5th percentile

-44%

Faster revenue growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,088,776

Up $61,844 (+6.0%) from 2016

Net Assets

Down

$842,590

Down $178,787 (-18%) from 2016

Liabilities

Up

$246,186

Up $240,631 (+4332%) from 2016

Revenue

Down

$320,350

Down $247,750 (-44%) from 2016

Expenses

Up

$509,102

Up $26,565 (+5.5%) from 2016

Net Income

Down

-$188,752

Down $274,315 (-321%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,292,781Liabilities 2012: $1,147,500Net Assets 2012: $145,2812012Assets 2013: $875,966Liabilities 2013: $211,600Net Assets 2013: $664,3662013Assets 2014: $1,061,921Liabilities 2014: $87,477Net Assets 2014: $974,4442014Assets 2015: $1,099,708Liabilities 2015: $163,174Net Assets 2015: $936,5342015Assets 2016: $1,026,932Liabilities 2016: $5,555Net Assets 2016: $1,021,3772016Assets 2017: $1,088,776Liabilities 2017: $246,186Net Assets 2017: $842,5902017Assets 2018: $1,264,239Liabilities 2018: $313,418Net Assets 2018: $950,8212018Assets 2019: $1,287,994Liabilities 2019: $276,144Net Assets 2019: $1,011,8502019Assets 2020: $1,448,555Liabilities 2020: $356,709Net Assets 2020: $1,091,8462020Assets 2021: $1,495,289Liabilities 2021: $276,085Net Assets 2021: $1,219,2042021Assets 2022: $1,453,702Liabilities 2022: $191,204Net Assets 2022: $1,262,4982022Assets 2023: $1,576,075Liabilities 2023: $324,887Net Assets 2023: $1,251,1882023Assets 2024: $1,616,118Liabilities 2024: $220,708Net Assets 2024: $1,395,4102024Assets 2025: $1,723,365Liabilities 2025: $185,770Net Assets 2025: $1,537,5952025

Highlighted filing

2017

Assets$1,088,776
Liabilities$246,186
Net Assets$842,590

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $1,281,231Expenses 2012: $1,284,987Net Income 2012: -$3,7562012Expenses 2013: $535,2752013Revenue 2014: $670,024Expenses 2014: $362,291Net Income 2014: $307,7332014Revenue 2015: $306,113Expenses 2015: $344,180Net Income 2015: -$38,0672015Revenue 2016: $568,100Expenses 2016: $482,537Net Income 2016: $85,5632016Revenue 2017: $320,350Expenses 2017: $509,102Net Income 2017: -$188,7522017Revenue 2018: $457,097Expenses 2018: $341,709Net Income 2018: $115,3882018Revenue 2019: $375,316Expenses 2019: $320,517Net Income 2019: $54,7992019Revenue 2020: $413,164Expenses 2020: $343,018Net Income 2020: $70,1462020Revenue 2021: $416,666Expenses 2021: $327,534Net Income 2021: $89,1322021Revenue 2022: $623,607Expenses 2022: $505,349Net Income 2022: $118,2582022Revenue 2023: $505,560Expenses 2023: $561,890Net Income 2023: -$56,3302023Revenue 2024: $546,588Expenses 2024: $474,874Net Income 2024: $71,7142024Revenue 2025: $562,291Expenses 2025: $487,168Net Income 2025: $75,1232025

Highlighted filing

2017

Revenue$320,350
Expenses$509,102
Net Income-$188,752
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 29, 2017
Return Version
2016v3.0
Gross Receipts
$473,688
Mission and Program Overview

Mission

The Berkeley Public Library Foundation amplifies the public investment to make a great public library extraordinary. We work with the community to help build and refurbish library buildings, provide resources to advance literacy in all its forms, and support innovations that keep our library creative, flexible, and ready to serve the diverse and changing needs of our community. We join with others to advocate for the well-being of public libraries everywhere.

Berkeley Public Library Fnd amplifies the public investment in the public library to make a great public library extraordinary. BPLF supports library innovation and works to increase public awareness about the value and vitality of the library in the wider community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$844,052$903,574▲ $59,522
Pledges and Grants Receivable$107,204$103,245▼ $3,959
Investments in Publicly Traded Securities$60,351$47,493▼ $12,858
Savings and Temporary Cash Investments$2,938$32,205▲ $29,267
Prepaid Expenses and Deferred Charges$12,387$2,259▼ $10,128
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,026,932$1,088,776▲ $61,844
Other Assets Total-$0-
Liabilities
Grants Payable-$241,000-
Accounts Payable and Accrued Expenses$5,555$5,186▼ $369
Total Liabilities$5,555$246,186▲ $240,631
Net Assets / Fund Balance
Unrestricted Net Assets$1,021,377$842,590▼ $178,787
Total Net Assets Fund Balance$1,021,377$842,590▼ $178,787
Total Liabilities and Net Assets / Fund Balance$1,026,932$1,088,776▲ $61,844

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$24,235$24,235
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy HuffExecutive DirectorFT$96,500$8,400$104,900

Board Members and Trustees

NameTitle
Rachel AndersonPresident
Karen HoltermannVice President
Frederica DrotosDirector
Irene HegartyDirector
Karen BirdDirector
Linda Schacht GageDirector
Mary O'NeillDirector
Mindy RexDirector
Robin Claire BarnesDirector
Trish HawthorneDirector
Sophie HahnDirector to 1/17
Barbara ManierreDirector to 4/17
Jill SuttieDirector to 7/16
Diane DavenportSec. to 12/16
Nancy ParkSecretary
Anne MarxerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$418,508
Program Service Revenue
$5,730
Investment Income
$100
Other Revenue
$-103,988
All Other Contributions
$225,348
Change in Net Assets
$-188,752

Audited Revenue Reconciliation

Revenue per Audited Statements
$320,350
Total Revenue per Audited Statements
$320,350
Total Revenue per Form 990
$320,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$268,100
Salaries, Compensation, and Employee Benefits$155,868
Other Expenses$85,134
Total Fundraising Expense$44,829
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$268,100--$268,100
Current Officers, Directors, Trustees, and Key Employees$83,903$5,594$22,374$111,871
Other Salaries and Wages$23,289$687$2,694$26,670
Fees for Services Accounting$1,799$9,778$1,059$12,636
Payroll Taxes$8,507$494$1,970$10,971
Office Expenses$5,766$1,931$1,494$9,191
Fees for Services Other$319$8,223-$8,542
Information Technology$1,001$6,695$622$8,318
Other Employee Benefits$5,108$251$997$6,356
Other Expenses$1,974$1,178$1,923$5,075
All Other Expenses$4,097--$4,097
Travel$1,823$182$1,641$3,646
Insurance$1,812$113$340$2,265
Advertising$2,005$49-$2,054
Total Functional Expenses$424,248$40,025$44,829$509,102

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$509,102
Total Expenses per Audited Statements$509,102
Total Expenses per Form 990$509,102
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Berkeley Public LibraryBerkeley, CA501 (c)(3)Library Support$268,100
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$153,338
Fundraising Gross Income$49,350
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Authors Dinner$242,510$49,350$110,675$-61,325
Total Events$242,510$49,350$153,338$-103,988
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 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
Yes
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

BPLF's accounting firm forwards the draft of Form 990 to the Executive Director, accountant and Treasurer for the initial review. The updated draft is then forwarded to the full Board of Directors for review and approval prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Board of Directors review any potential conflicts of interest at least annually. All Board Members and Staff are required to disclose in writing potential conflicts and any related party affiliations. Loans between the Organization and Management and The Board of Directors are strictly prohibited. BPLF seeks full transparency on all relationships. All potential conflicts, in fact or appearance, are discussed openly and resolved in accordance with the Organization's policies and procedures.

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

The Board of Directors determines the compensation of the Executive Director based on salaries paid to persons performing like services for comparable organizations based on data received from salary surveys and Form 990.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Board of Directors determines the compensation of the Executive Director and the Executive Director determines the compensation of staff based on salaries paid to persons performing like services for comparable organizations based on data obtained from salary surveys and Form 990.

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

BPLF makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Berkeley Public Library Foundation
EIN
94-3280180
Phone
5109816115
Address
2090 Kittredge Street, Berkeley, CA 94704

Signing Officer

Name
Anne Marxer
Title
Treasurer
Signed
2017-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Huff
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
57

Preparer

Firm
Joseph J DiGiacomo CPA
Address
270 Valencia St Unit 203, San Francisco, CA 94103
Preparer
Joseph J DiGiacomo CPA
Phone
4158298885
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Sec. to 12/16
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Dir. to 7/16
IRS990/Form990PartVIISectionAGrp/TitleTxt15Dir. to 1/17
IRS990/Form990PartVIISectionAGrp/TitleTxt16Dir. to 4/17
IRS990/Form990PartVIISectionAGrp/TitleTxt17Executive Director
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IRS990/MissionDesc0BPLF amplifies the public investment in the public library to make a great public library extraordinary. BPLF supports library innovation and works to increase public awareness about the value and vitality of the library in the wider community.
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IRS990/ProgSrvcAccomActy2Grp/Desc0The BPLFs current priorities include bringing enhancements to the Berkeley Builds Readers family literacy project; establishing hands on science literacy for all ages using the Cornerstones of Science model; and making needed capital improvements to the downtown Central Library to serve our multigenerational community well into the 21st century. This past year the BPLF approved funding to help move forward the design and development plans for a new teen space at the Central Library; a new laptop lounge that will provide greater access to technology for those in need; and a Building A Culture of Innovation training with the LUMA Institute that includes funding for projects designed by library staff.
IRS990/ProgSrvcAccomActy3Grp/Desc0Our 15th Annual Authors Dinner was held in February honoring 32 authors and celebrating the rich literary tradition of Berkeley and the Bay Area. The Foundations popular AfterWORDS series launched 12 events featuring authors, artists, and thinkers serving 235 people. 55 people enjoyed meeting and hearing public library historian Wayne Wiegand in the final installment of the Weininger Lecture.
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IRS990/PYTotalExpensesAmt0482537
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.19$1.54$0.56$0.49$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.62$0.22$1.40$0.55$0.47$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.32$1.25$0.51$0.56$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.45$0.19$1.26$0.62$0.51$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.28$1.22$0.42$0.33$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.45$0.36$1.09$0.41$0.34$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.28$1.01$0.38$0.32$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.26$0.31$0.95$0.46$0.34$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.25$0.84$0.32$0.51$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.01$1.02$0.57$0.48$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.16$0.94$0.31$0.34$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.09$0.97$0.67$0.36$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.21$0.66$0.54
2012Summary only. Only limited summary data is available for this year.$1.29$1.15$0.15$1.28$1.28$0.00