Civic Intelligence

Golden Gate Audubon Society Inc

EIN 94-6086896 • 501(c)3 • Berkeley, CA

Profile

Conservation, education and research focusing on birds, other wildlife and wildlife habitats.

2530 San Pablo Avenue GBerkeley, CA 94702

www.goldengateaudubon.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.16x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

44th percentile

1.7%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$119,782

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

33rd percentile

-1.8%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$807,493

Down $14,821 (-1.8%) from 2023

Liabilities

Down

$131,092

Down $95,836 (-42%) from 2023

Net Assets

Up

$676,401

Up $81,015 (+14%) from 2023

Revenue

Up

$1,111,349

Up $239,879 (+28%) from 2023

Expenses

Up

$1,092,940

Up $41,283 (+3.9%) from 2023

Net Income

Up

$18,409

Up $198,596 (+110%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $624,982Liabilities 2011: $60,035Net Assets 2011: $564,9472011Assets 2012: $511,664Liabilities 2012: $66,150Net Assets 2012: $445,5142012Assets 2013: $302,829Liabilities 2013: $24,483Net Assets 2013: $278,3462013Assets 2014: $460,923Liabilities 2014: $31,363Net Assets 2014: $429,5602014Assets 2015: $749,335Liabilities 2015: $38,126Net Assets 2015: $711,2092015Assets 2016: $807,831Liabilities 2016: $36,980Net Assets 2016: $770,8512016Assets 2017: $859,555Liabilities 2017: $37,582Net Assets 2017: $821,9732017Assets 2018: $1,001,487Liabilities 2018: $59,463Net Assets 2018: $942,0242018Assets 2019: $1,098,435Liabilities 2019: $37,770Net Assets 2019: $1,060,6652019Assets 2020: $1,096,386Liabilities 2020: $127,640Net Assets 2020: $968,7462020Assets 2021: $1,096,365Liabilities 2021: $129,151Net Assets 2021: $967,2142021Assets 2022: $812,120Liabilities 2022: $81,346Net Assets 2022: $730,7742022Assets 2023: $822,314Liabilities 2023: $226,928Net Assets 2023: $595,3862023Assets 2024: $807,493Liabilities 2024: $131,092Net Assets 2024: $676,4012024

Highlighted filing

2024

Assets$807,493
Liabilities$131,092
Net Assets$676,401

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $851,923Expenses 2011: $714,181Net Income 2011: $137,7422011Revenue 2012: $748,070Expenses 2012: $853,240Net Income 2012: -$105,1702012Revenue 2013: $466,461Expenses 2013: $669,447Net Income 2013: -$202,9862013Revenue 2014: $711,336Expenses 2014: $604,940Net Income 2014: $106,3962014Revenue 2015: $981,368Expenses 2015: $657,256Net Income 2015: $324,1122015Revenue 2016: $653,429Expenses 2016: $590,287Net Income 2016: $63,1422016Revenue 2017: $677,173Expenses 2017: $646,023Net Income 2017: $31,1502017Revenue 2018: $647,297Expenses 2018: $531,707Net Income 2018: $115,5902018Revenue 2019: $711,554Expenses 2019: $605,304Net Income 2019: $106,2502019Revenue 2020: $541,728Expenses 2020: $637,989Net Income 2020: -$96,2612020Revenue 2021: $637,763Expenses 2021: $771,463Net Income 2021: -$133,7002021Revenue 2022: $844,610Expenses 2022: $954,468Net Income 2022: -$109,8582022Revenue 2023: $871,470Expenses 2023: $1,051,657Net Income 2023: -$180,1872023Revenue 2024: $1,111,349Expenses 2024: $1,092,940Net Income 2024: $18,4092024

Highlighted filing

2024

Revenue$1,111,349
Expenses$1,092,940
Net Income$18,409

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.13$0.68$1.11$1.09$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.23$0.60$0.87$1.05$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.08$0.73$0.84$0.95$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.13$0.97$0.64$0.77$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.13$0.97$0.54$0.64$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.04$1.06$0.71$0.61$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.06$0.94$0.65$0.53$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.04$0.82$0.68$0.65$0.03
2016Summary only. Only limited summary data is available for this year.$0.81$0.04$0.77$0.65$0.59$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.04$0.71$0.98$0.66$0.32
2014Summary only. Only limited summary data is available for this year.$0.46$0.03$0.43$0.71$0.60$0.11
2013Summary only. Only limited summary data is available for this year.$0.30$0.02$0.28$0.47$0.67$0.20
2012Summary only. Only limited summary data is available for this year.$0.51$0.07$0.45$0.75$0.85$0.11
2011Summary only. Only limited summary data is available for this year.$0.62$0.06$0.56$0.85$0.71$0.14
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 15, 2022
Return Version
2021v4.0
Gross Receipts
$844,610
Mission and Program Overview

Mission

The Golden Gate Audubon Society is an independent non-profit organization, that engages people to experience the wonder of birds and to translate that wonder into actions that protect native bird populations and their habitats in San Francisco and the north and western portions of Alameda and Contra Costa counties.

The Golden Gate Audubon Society (GGAS) engages people to experience the wonder of birds and to translate that wonder into actions which protect native bird populations and their habitats.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$788,023$548,064▼ $239,959
Savings and Temporary Cash Investments$106,409$106,848▲ $439
Cash and Non-Interest-Bearing Accounts$116,726$73,985▼ $42,741
Prepaid Expenses and Deferred Charges$14,700$37,471▲ $22,771
Pledges and Grants Receivable$64,006$33,824▼ $30,182
Land, Buildings, and Equipment, Net$5,979$11,406▲ $5,427
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,096,365$812,120▼ $284,245
Other Assets Total$522$522→ $0
Liabilities
Unsecured Notes Loans Payable$87,387--
Other Liabilities$15,370$42,560▲ $27,190
Deferred Revenue$15,900$26,621▲ $10,721
Accounts Payable and Accrued Expenses$10,494$12,165▲ $1,671
Total Liabilities$129,151$81,346▼ $47,805
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$855,165$679,176▼ $175,989
Net Assets With Donor Restrictions$112,049$51,598▼ $60,451
Total Net Assets Fund Balance$967,214$730,774▼ $236,440
Total Liabilities and Net Assets / Fund Balance$1,096,365$812,120▼ $284,245

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,406$7,816$19,222
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Glenn PhillipsExec DirectorFT$90,673$90,673
Ilana deBareDirectorFT$41,975$41,975

Board Members and Trustees

NameTitle
Eric SchroederPresident
Christina TarrVice President
Amy ChongDirector
Blake EdgarDirector
Christine OkonDirector
Dan RothDirector
David RobinsonDirector
Derek HeinsDirector
Jess BeebeDirector
Laura CreminDirector
Oliver JamesDirector
Rebekah BerkovDirector
Sharol Nelson-EmbryDirector
Susan MacWhorterDirector
Whitney GroverDirector
Solana RiceE.D. beg 04/21
Carol BairdSecretary
Bruce MastTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$607,444
Program Service Revenue
$173,449
Investment Income
$52,869
Other Revenue
$10,848
All Other Contributions
$382,428
Change in Net Assets
$-109,858

Audited Revenue Reconciliation

Revenue per Audited Statements
$844,610
Revenue Not Reported on Form 990
$-126,582
Total Revenue per Audited Statements
$718,028
Total Revenue per Form 990
$844,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$582,635
Other Expenses$371,833
Total Fundraising Expense$112,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,190$59,950$68,032$357,172
Current Officers, Directors, Trustees, and Key Employees$85,117$22,264$25,267$132,648
Fees for Services Other$43,615$4,189$4,180$51,984
Other Employee Benefits$31,762$18,213$461$50,436
Fees for Services Accounting$619$48,745-$49,364
Payroll Taxes$26,900$7,560$7,780$42,240
Occupancy$16,531$17,910-$34,441
Information Technology$23,123$10,535-$33,658
Travel$28,988$244-$29,232
Fees for Services Legal$18,421$1,470-$19,891
Office Expenses$12,315$3,646$428$16,389
Other Expenses$7,015$7,600$1,519$14,615
Depreciation Depletion$1,789$1,938-$3,727
Advertising$1,422$250-$1,672
Insurance$796$863-$1,659
Pension Plan Contributions$67$72-$139
Total Functional Expenses$628,147$214,086$112,235$954,468

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$954,468
Total Expenses per Audited Statements$954,468
Total Expenses per Form 990$954,468
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,838
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued payroll expenses$26,637
Accrued vacation$15,923
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

In accordance with the Bylaws of GOLDEN GATE AUDUBON SOCIETY (GGAS), and as approved by GGAS members in a previous fiscal year, members have the right to vote on the election of Elected Directors and, with limited exceptions, on the removal of both Elected and Designated Directors.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

In accordance with the Bylaws of GOLDEN GATE AUDUBON SOCIETY (GGAS), and as approved by GGAS members in a previous fiscal year, the following actions require the approval of the Members as well as the Board of Directors: (i) the disposition of all or substantially all of GGAS's assets; (ii) any merger and its principal terms and any amendment of those terms; (iii) any election to dissolve GGAS; (iv) all amendments of GGAS's Articles of Incorporation, certain amendments of GGAS's Bylaws (as provided in Section 13.1), and such other matters as set forth in these Bylaws and the California Nonprofit Public Benefit Corporation Law, as amended (the "Nonprofit Corporation Law").

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management and a member of the board of directors. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

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

Members of the board of directors review all potential conflicts of interest atleast annually. The executive director and all board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any 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

Members of the board of directors review the compensation of all high-level personnel periodically in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.

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

Compensation of other hpersonnel is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

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

All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office in Berkeley, California.

Filing and Contact Details

Filer

Filer Name
Golden Gate Audubon Society Inc
EIN
94-6086896
Phone
5108432222
Address
2530 San Pablo Avenue G, Berkeley, CA 94702

Signing Officer

Name
Eric Schroeder
Title
President
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Schroeder
Formed
1917
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
12
Volunteers
600

Preparer

Firm
Regalia & Associates Cpas
Address
103 TOWN COUNTRY DR STE K, DANVILLE, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

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

Other program services 4:

Raw XML AppendixShowing 400 of 636 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/Desc0Education:Golden Gate Audubons educational programming serves children through adults with classroom and field-based programs. Our ongoing lecture series served over 1100 people delivered as webinars. Our field trip program gradually returned to a more normal operation, with pre-registration required, and engaged over 2,000 people on more than 150 tours. Our birdathon returned with in-person programming, providing 25 guided tours and behind-the-scenes experiences to over 350 people. Our educational classes for adults, now delivered online with in-person field trips, served 525 people with over 30 classes. The first Berkeley Bird Festival held on October 17, 2021, served nearly 2,000 people with hands-on craft projects, spoken art, chalk art, information tables, and field trips around town. (continued on Schedule O)
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/PersonNm0GLENN PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm1Ilana deBare
IRS990/Form990PartVIISectionAGrp/PersonNm2Eric Schroeder
IRS990/Form990PartVIISectionAGrp/PersonNm3Christina Tarr
IRS990/Form990PartVIISectionAGrp/PersonNm4Bruce Mast
IRS990/Form990PartVIISectionAGrp/PersonNm5Carol Baird
IRS990/Form990PartVIISectionAGrp/PersonNm6Jess Beebe
IRS990/Form990PartVIISectionAGrp/PersonNm7Rebekah Berkov
IRS990/Form990PartVIISectionAGrp/PersonNm8Amy Chong
IRS990/Form990PartVIISectionAGrp/PersonNm9Laura Cremin
IRS990/Form990PartVIISectionAGrp/PersonNm10Blake Edgar
IRS990/Form990PartVIISectionAGrp/PersonNm11Whitney Grover
IRS990/Form990PartVIISectionAGrp/PersonNm12Derek Heins
IRS990/Form990PartVIISectionAGrp/PersonNm13Oliver James
IRS990/Form990PartVIISectionAGrp/PersonNm14Sharol Nelson-Embry
IRS990/Form990PartVIISectionAGrp/PersonNm15Christine Okon
IRS990/Form990PartVIISectionAGrp/PersonNm16Solana Rice
IRS990/Form990PartVIISectionAGrp/PersonNm17David Robinson
IRS990/Form990PartVIISectionAGrp/PersonNm18Dan Roth
IRS990/Form990PartVIISectionAGrp/PersonNm19Susan MacWhorter
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0Exec Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
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/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16E.D. beg 04/21
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
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