Civic Intelligence

Berkeley Public Library Foundation

990 • Fiscal year 2020 • EIN 94-3280180

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 25, 2021

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

66th percentile

0.25x

Higher debt load relative to assets than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.86x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

69th percentile

17%

Higher net margin than 69% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

75th percentile

$114,941

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 27.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

63rd percentile

12%

Faster asset growth than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

10%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,448,555

Up $160,561 (+12%) from 2019

Net Assets

Up

$1,091,846

Up $79,996 (+7.9%) from 2019

Liabilities

Up

$356,709

Up $80,565 (+29%) from 2019

Revenue

Up

$413,164

Up $37,848 (+10%) from 2019

Expenses

Up

$343,018

Up $22,501 (+7.0%) from 2019

Net Income

Up

$70,146

Up $15,347 (+28%) from 2019

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

2020

Assets$1,448,555
Liabilities$356,709
Net Assets$1,091,846

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

2020

Revenue$413,164
Expenses$343,018
Net Income$70,146
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 25, 2021
Return Version
2019v5.0
Gross Receipts
$545,462
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.

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 (continued Schedule O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$727,078$736,033▲ $8,955
Cash and Non-Interest-Bearing Accounts$323,819$454,006▲ $130,187
Investments in Publicly Traded Securities$150,439$167,396▲ $16,957
Pledges and Grants Receivable$79,051$91,120▲ $12,069
Prepaid Expenses and Deferred Charges$7,607$0▼ $7,607
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$1,287,994$1,448,555▲ $160,561
Other Assets Total-$0-
Liabilities
Grants Payable$260,082$345,078▲ $84,996
Accounts Payable and Accrued Expenses$16,062$11,631▼ $4,431
Total Liabilities$276,144$356,709▲ $80,565
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,011,850$1,091,846▲ $79,996
Total Net Assets Fund Balance$1,011,850$1,091,846▲ $79,996
Total Liabilities and Net Assets / Fund Balance$1,287,994$1,448,555▲ $160,561

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$24,235$24,235

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$164,381$4,612▲ $7,396-$176,389
2018$150,000$14,381--$164,381
2017-$150,000--$150,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy HuffExecutive DirectorFT$101,000$13,941$114,941

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$511,196
Program Service Revenue
$0
Investment Income
$6,091
Other Revenue
$-104,123
All Other Contributions
$250,431
Change in Net Assets
$70,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$175,500
Grants and Similar Amounts Paid$101,500
Other Expenses$66,018
Total Fundraising Expense$53,221
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$87,172$6,051$22,765$115,988
Grants to Domestic Orgs$101,500--$101,500
Other Salaries and Wages$29,671$4,154$3,491$37,316
Fees for Services Accounting-$17,530-$17,530
Payroll Taxes$8,753$765$1,967$11,485
Other Employee Benefits$8,164$712$1,835$10,711
Information Technology$3,260$547$3,080$6,887
Office Expenses$3,714$231$2,881$6,826
Insurance$3,390$226$904$4,520
Travel$3,163$211$843$4,217
Other Expenses$3,095$1,801$1,743$3,095
Advertising$600-$908$1,508
All Other Expenses-$25$1,177$1,202
Total Functional Expenses$257,301$32,496$53,221$343,018
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Berkeley Public LibraryBerkeley, CA-Library Support$101,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$132,298
Fundraising Gross Income$28,175
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Authors Dinner$286,470$28,175$57,270$-29,095
Total Events$286,470$28,175$132,298$-104,123
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
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 CPA prepares the draft of the 990. The draft is first reviewed by the Executive Director and Accountant. The draft is then reviewed by the Treasurer, Finance and Executive Committees and then distributed to the Board of Directors for review and approval before 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. The Organization does not have any other paid employees that meet the IRS' definitions of officer or key employee.

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

Berkeley Public Library Foundation makes its Form 990, conflict of interest policy, donor privacy policy, compensation policy and document retention policy available on its website.In addition, BPLF makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Board of Directors - Part VII

Leslie Teicholz became the Treasurer of the Board of Directors August 2020. Wilhelmina Marxer was the Treasurer prior to August 2020.

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
Leslie Teicholz
Title
Treasurer
Signed
2021-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Huff
Formed
1997
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
52

Preparer

Firm
Joseph J DiGiacomo CPA
Address
270 Valencia St Unit 203, San Francisco, CA 94103
Preparer
Joseph J DiGiacomo CPA
Phone
4158298885
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Launchpads require no access to wifi or the Internet. Launchpads support increased motivation and engagement with learning; they are designed to support the building of sharpened fine motor skills and expanded vocabulary. The BPLF holds two annual events to advocate for and promote the value and vital role of the Library in serving the public. The 18th Annual Authors Dinner, held in February, brought over 300 community members together to honor 24 local authors and the literary culture of the East Bay. Public library champion and Emmy award winner Linda Schacht Gage, two-time Pulitzer Prize-winning author T.J. Stiles, and San Francisco Chronicle columnist and author Vanessa Hua were the emcees for this special annual event. The Foundations Rosa Shattuck Circle Reception in October brought community members together at the Claremont Branch Library and featured a presentation by local authors Jenny Odell and Oliver James.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Generation Fund - BPLF's Board of Director designated unrestricted net assets to be invested for long-term growth to ensure a great public library for future generations. There have not been any expenditures or expenses from the fund through June 30, 2020. The current goal is to increase the fund to one million dollars and contribute at least $10,000 annually to the fund.

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IRS990/Desc0Capital Projects The first two floors of the Central Library are under major renovation with partial funding from the Foundation (aka BPLF). A large expanded space for teens, plus flexible spaces for programs, a mystery room, new lighting, sound equipment, bathrooms, and furniture, are all part of the project. BPLF provides ProWise giant smart screen technology and laptop lending machines to several library locations to help expand broader onsite public access to programs and information.STEM & Food Science Literacy for All Ages - Advanced hands-on STEM (Science, Technology, Engineering, and Math) and outreach for librarian led projects as part of the STEM Cornerstones of Science @ Berkeley Public Library. The Big Blue Blocks
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IRS990/Form990PartVIISectionAGrp/PersonNm3Leslie Leicholz
IRS990/Form990PartVIISectionAGrp/PersonNm4Wilhelmina MarxerSee Sched O
IRS990/Form990PartVIISectionAGrp/PersonNm5Robin Claire Barnes
IRS990/Form990PartVIISectionAGrp/PersonNm6JoAnn Carder
IRS990/Form990PartVIISectionAGrp/PersonNm7Joan Collignon
IRS990/Form990PartVIISectionAGrp/PersonNm8Karen Bird
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IRS990/Form990PartVIISectionAGrp/PersonNm10Hadley Dynak
IRS990/Form990PartVIISectionAGrp/PersonNm11Tienne Lee
IRS990/Form990PartVIISectionAGrp/PersonNm12Margaret Gutowski
IRS990/Form990PartVIISectionAGrp/PersonNm13Jessica Williams
IRS990/Form990PartVIISectionAGrp/PersonNm14Carolyn Federman
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
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IRS990/MissionDesc0The 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.
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IRS990/PrincipalOfficerNm0Kathy Huff
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IRS990/ProgSrvcAccomActy2Grp/Desc0from Imagination Playground were added to the collection of things that engage children of all ages in building, learning, and fun. The Library now has its own Charlie Cart Project. This mobile kitchen classroom uses food, cooking, and a curriculum tied to the Common Core to advance nutritional literacy and healthy eating. Reading Literacy & Digital Inclusion - Continued support for Berkeley READS and Berkeley Builds Readers, bringing library resources out into the community to serve children and families where they need literacy services the most. Volunteers assist librarians as readers at ten primary locations. 500+ books are distributed to families in 24 childcare and classroom settings.
IRS990/ProgSrvcAccomActy3Grp/Desc0The project partners with the Berkeley Unified School District, Early Childhood Development Centers, Head Start, and Bahia, Inc., Through the Looking Glass: The National Center for Parents with Disabilities and Their Families, and Healthy Black Families, Inc. The Foundation provides essential funding to sustain Berkeley Builds Readers and seed expansions as needed. Systemwide distribution of 90 Launchpad Playaways at all five library locations. The Launchpad is the first-ever secure, pre-loaded learning tablet created just for children and designed to be borrowed in a library/circulation environment. Each Launchpad is pre-loaded with high-quality, ad-free learning apps grouped by age, grade level, subject area, and theme. Launchpads help to bridge the digital divide by providing a digital learning tool for families to bring home. (Continued on Schedule O)
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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