Civic Intelligence

Kacyra Family Foundation

EIN 94-3413411 • 501(c)3 • Orinda, CA

Profile

The organization's mission is to foster humanitarian, cultural, and scientific endeavors in the areas of world heritage, education, medical research and human energy.

240 Tappan LaneOrinda, CA 94563

www.kacyrafamilyfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.08x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

1st percentile

-328%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$82,101

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 30.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

12th percentile

-11%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

24%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,147,738

Down $628,210 (-11%) from 2023

Liabilities

Up

$22,015

Up $6,521 (+42%) from 2023

Net Assets

Down

$5,125,723

Down $634,731 (-11%) from 2023

Revenue

Up

$273,688

Up $53,353 (+24%) from 2023

Expenses

Down

$1,172,374

Down $300,634 (-20%) from 2023

Net Income

Up

-$898,686

Up $353,987 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2010: $860,694Liabilities 2010: $301,677Net Assets 2010: $559,0172010Assets 2011: $869,402Liabilities 2011: $320,284Net Assets 2011: $549,1182011Assets 2012: $975,414Liabilities 2012: $385,927Net Assets 2012: $589,4872012Assets 2013: $1,157,884Liabilities 2013: $557,371Net Assets 2013: $600,5132013Assets 2014: $1,229,042Liabilities 2014: $580,079Net Assets 2014: $648,9632014Assets 2015: $1,291,981Liabilities 2015: $603,713Net Assets 2015: $688,2682015Assets 2016: $1,352,708Liabilities 2016: $628,309Net Assets 2016: $724,3992016Assets 2017: $411,827Liabilities 2017: $553,907Net Assets 2017: -$142,0802017Assets 2018: $390,871Liabilities 2018: $576,474Net Assets 2018: -$185,6032018Assets 2019: $485,902Liabilities 2019: $349,961Net Assets 2019: $135,9412019Assets 2020: $2,452,543Liabilities 2020: $39,286Net Assets 2020: $2,413,2572020Assets 2021: $8,172,884Liabilities 2021: $29,324Net Assets 2021: $8,143,5602021Assets 2022: $6,818,176Liabilities 2022: $32,607Net Assets 2022: $6,785,5692022Assets 2023: $5,775,948Liabilities 2023: $15,494Net Assets 2023: $5,760,4542023Assets 2024: $5,147,738Liabilities 2024: $22,015Net Assets 2024: $5,125,7232024

Highlighted filing

2024

Assets$5,147,738
Liabilities$22,015
Net Assets$5,125,723

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $828,192Expenses 2010: $788,396Net Income 2010: $39,7962010Revenue 2011: $250,631Expenses 2011: $245,308Net Income 2011: $5,3232011Expenses 2012: $221,8392012Revenue 2013: $90,617Expenses 2013: $79,591Net Income 2013: $11,0262013Revenue 2014: $127,352Expenses 2014: $115,095Net Income 2014: $12,2572014Revenue 2015: $142,582Expenses 2015: $75,071Net Income 2015: $67,5112015Revenue 2016: $59,488Expenses 2016: $32,634Net Income 2016: $26,8542016Revenue 2017: $138,455Expenses 2017: $1,013,426Net Income 2017: -$874,9712017Revenue 2018: $92,849Expenses 2018: $115,648Net Income 2018: -$22,7992018Revenue 2019: $458,056Expenses 2019: $193,242Net Income 2019: $264,8142019Revenue 2020: $2,355,326Expenses 2020: $370,728Net Income 2020: $1,984,5982020Revenue 2021: $6,119,411Expenses 2021: $993,872Net Income 2021: $5,125,5392021Revenue 2022: $120,683Expenses 2022: $1,095,103Net Income 2022: -$974,4202022Revenue 2023: $220,335Expenses 2023: $1,473,008Net Income 2023: -$1,252,6732023Revenue 2024: $273,688Expenses 2024: $1,172,374Net Income 2024: -$898,6862024

Highlighted filing

2024

Revenue$273,688
Expenses$1,172,374
Net Income-$898,686

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.15$0.02$5.13$0.27$1.17$0.90
2023Detailed filing. Detailed filing data is available for this year.$5.78$0.02$5.76$0.22$1.47$1.25
2022Detailed filing. Detailed filing data is available for this year.$6.82$0.03$6.79$0.12$1.10$0.97
2021Detailed filing. Detailed filing data is available for this year.$8.17$0.03$8.14$6.12$0.99$5.13
2020Detailed filing. Detailed filing data is available for this year.$2.45$0.04$2.41$2.36$0.37$1.98
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.35$0.14$0.46$0.19$0.26
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.58$0.19$0.09$0.12$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.55$0.14$0.14$1.01$0.87
2016Detailed filing. Detailed filing data is available for this year.$1.35$0.63$0.72$0.06$0.03$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.29$0.60$0.69$0.14$0.08$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.58$0.65$0.13$0.12$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.16$0.56$0.60$0.09$0.08$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.39$0.59$0.22
2011Summary only. Only limited summary data is available for this year.$0.87$0.32$0.55$0.25$0.25$0.01
2010Summary only. Only limited summary data is available for this year.$0.86$0.30$0.56$0.83$0.79$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 7, 2025
Return Version
2024v5.2
Gross Receipts
$2,115,971
Mission and Program Overview

Mission

The organization's mission is to foster humanitarian, cultural, and scientific endeavors in the areas of world heritage, education, medical research and human energy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$5,760,454$5,125,723▼ $634,731
Investments in Publicly Traded Securities$5,674,188$4,966,068▼ $708,120
Savings and Temporary Cash Investments$101,760$181,670▲ $79,910
Cash and Non-Interest-Bearing Accounts-$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 Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,775,948$5,147,738▼ $628,210
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$15,494$22,015▲ $6,521
Total Liabilities$15,494$22,015▲ $6,521
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,760,454$5,125,723▼ $634,731
Total Liabilities and Net Assets / Fund Balance$5,775,948$5,147,738▼ $628,210
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy ToppDirectorPT$26,407$55,694$82,101

Board Members and Trustees

NameTitle
Ben KacyraPresident
Joe TurnerDirector
Sharene KacyraDirector
Thomas LucasDirector
Barbara KacyraSecretary
David OlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$273,688
Other Revenue
$0
Change in Net Assets
$-898,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,125,000
Other Expenses$47,374
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,125,000--$1,125,000
Fees for Service Investment Mgmnt Fees-$17,313-$17,313
Fees for Services Accounting-$14,232-$14,232
Fees for Services Legal-$620-$620
Other Expenses$14,725$409-$409
Fees for Services Other-$75-$75
Total Functional Expenses$1,139,725$32,649$0$1,172,374
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Human EnergyOrinda, CA501(c)(3)General Support$1,125,000
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-
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
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, Part VI, Section A, Line 2

Ben and Barbara Kacyra are husband and wife, Sharene Kacyra is their daughter.

Form 990, Part VI, Section A, Line 8B

The Organization does not have a committee with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The Organization's officers review the returns for accuracy and completeness prior to filing with the Internal Revenue Service.

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

All Directors, Officers and Employees of Kacyra Family Foundation are required to sign a Conflict of Interest Policy which requires that they disclose any conflicts of interest involved in the transaction. If there are conflicts of interest, the situation is discussed with the Board of Directors to review and resolve the conflict of interest.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements are provided at the Organization's office upon written request.

Filing and Contact Details

Filer

Filer Name
Kacyra Family Foundation
EIN
94-3413411
Phone
9252604734
Address
240 Tappan Lane, Orinda, CA 94563

Signing Officer

Name
Barbara Kacyra
Title
Secretary
Signed
2025-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Kacyra
Formed
2000
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
6

Preparer

Firm
Armstrong Craver Gertz Llp
Address
3771 Rio Rd Ste 109, Carmel, CA 93923
Preparer
Perilyn Gertz
Phone
8316229073
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Accrual to cash reporting differences = -$6521

Form 990, Part XI, Line 9

Return of Capital = -$4748

Raw XML AppendixShowing 400 of 471 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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IRS990/OtherExpensesGrp/TotalAmt014725
IRS990/OtherExpensesGrp/TotalAmt1409
IRS990/OtherRevenueTotalAmt00
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IRS990/PrincipalOfficerNm0Ben Kacyra
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IRS990/ProgSrvcAccomActy2Grp/Desc0Contributions for field work and development of three-dimensional digital documentation of world heritage sites made available to the public and to site conservators, free of charge, via the cyark.org website. CyArk benefits the site owners of the respective sites, as well as, a large community of professionals associated with these sites. Some projects span more than one year.
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IRS990/PYInvestmentIncomeAmt0220335
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IRS990/PYTotalExpensesAmt01473008
IRS990/PYTotalRevenueAmt0220335
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Two board members from the supported organization, Human Energy, serve on the supporting organization, Kacyra Family Foundation (KFF) Investment Committee which meets quarterly. Due to this substantial involvement, the Human Energy supported organization has a significant voice in the KFF supporting organization's investment policies and in directing the use of the KFF supporting organization's income and assets at all times during the tax year.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Substantially all of the Kacyra Family Foundation (KFF) organization's activities during the tax year directly further the exempt purpose of the supported organization, Human Energy, EIN 86-3620697, to which the KFF supporting organization is responsive. The KFF supporting organization provides accounting, financial and operational management services and oversight to the Human Energy supported organization. These services include:(1) Providing accounting and financial oversight of Human Energy accounting records and reports to ensure internal control of receipts and payments; adherence to generally accepted accounting principles: and compliance with insurance, banking, tax and legal requirements.(2) Providing direction and oversight of consultants engaged to provide services to Human Energy.(3) Participating in Human Energy project decisions and performing reviews of projects including~ dissemination projects (videos, podcasts, popular papers, books, interviews, presentations, lectures, website media and webinar courses)~ science and technology research projects (research reports, scholarly papers, scholarly books, videos, workshops and interviews)~ educational curriculum projects (college classes, high school and elementary curricula)(4) Overseeing Human Energy's communication and outreach activities (videos, social media, newsletter, website).(5) Attending and participating in Human Energy events, workshops and conferences.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2The KFF supporting organization's activities of accounting, financial and operational management services and oversight are essential to the effective operation of the Human Energy supported organization, and would, therefore, have necessarily been performed by Human Energy on its own behalf. Human Energy could not have effectively operated without these services, and performing these services internally or acquiring them from a third party would have been costly and impaired Human Energy's sustainability.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section E, Line 2b: Reasons For The Organization's Position
IRS990ScheduleA/OtherSupportSumAmt028737
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IRS990ScheduleA/SupportedOrganizationsTotalCnt02
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt128737
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt11125000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CyArk
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1Human Energy
IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleA/SupportSumAmt01125000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt01125000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General Support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Human Energy
IRS990ScheduleI/RecipientTable/RecipientEIN0863620697
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt021 Orinda Way Ste C208
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Orinda
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094563
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Operational and financial management personnel monitor the use of grant funds to ensure the grantee's use is in compliance with the grant requirements. Communication is made and required reports are regularly provided by the grantee to representatives of the granting organization.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Ben and Barbara Kacyra are husband and wife, Sharene Kacyra is their daughter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization does not have a committee with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization's officers review the returns for accuracy and completeness prior to filing with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All Directors, Officers and Employees of Kacyra Family Foundation are required to sign a Conflict of Interest Policy which requires that they disclose any conflicts of interest involved in the transaction. If there are conflicts of interest, the situation is discussed with the Board of Directors to review and resolve the conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, policies and financial statements are provided at the Organization's office upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Accrual to cash reporting differences = -$6521
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Return of Capital = -$4748
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0World Heritage
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Scientific Research
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04096 Piedmont Ave 359
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt121 Orinda Way Ste C 208
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Orinda
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01125000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt128737
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash Grant
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Human Energy
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