Civic Intelligence

Randall Museum Friends

990 • Fiscal year 2020 • EIN 94-6093483

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 05, 2021

199 Museum WaySan Francisco, CA 94114

(415) 554-9681

Siviq Scores

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

Liabilities / Assets

66th percentile

0.16x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

72nd percentile

0.22x

Higher debt load relative to revenue than 72% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

62nd percentile

$40,191

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

23rd percentile

-3.2%

Faster asset growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

26th percentile

-22%

Faster revenue growth than 26% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$909,193

Down $30,518 (-3.2%) from 2019

Net Assets

Down

$764,267

Down $92,172 (-11%) from 2019

Liabilities

Up

$144,926

Up $61,654 (+74%) from 2019

Revenue

Down

$659,802

Down $182,035 (-22%) from 2019

Expenses

Down

$751,974

Down $51,738 (-6.4%) from 2019

Net Income

Down

-$92,172

Down $130,297 (-342%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $832,492Liabilities 2011: $17,301Net Assets 2011: $815,1912011Assets 2012: $924,404Liabilities 2012: $22,476Net Assets 2012: $901,9282012Assets 2013: $1,054,682Liabilities 2013: $18,664Net Assets 2013: $1,036,0182013Assets 2014: $1,166,432Liabilities 2014: $24,678Net Assets 2014: $1,141,7542014Assets 2015: $2,136,865Liabilities 2015: $34,917Net Assets 2015: $2,101,9482015Assets 2016: $1,468,332Liabilities 2016: $34,037Net Assets 2016: $1,434,2952016Assets 2017: $1,448,204Liabilities 2017: $199,124Net Assets 2017: $1,249,0802017Assets 2018: $861,357Liabilities 2018: $43,043Net Assets 2018: $818,3142018Assets 2019: $939,711Liabilities 2019: $83,272Net Assets 2019: $856,4392019Assets 2020: $909,193Liabilities 2020: $144,926Net Assets 2020: $764,2672020Assets 2021: $1,179,836Liabilities 2021: $148,544Net Assets 2021: $1,031,2922021Assets 2022: $1,474,195Liabilities 2022: $139,713Net Assets 2022: $1,334,4822022Assets 2023: $1,395,244Liabilities 2023: $125,349Net Assets 2023: $1,269,8952023Assets 2024: $1,443,195Liabilities 2024: $114,154Net Assets 2024: $1,329,0412024

Highlighted filing

2020

Assets$909,193
Liabilities$144,926
Net Assets$764,267

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $504,379Expenses 2011: $428,890Net Income 2011: $75,4892011Revenue 2012: $609,515Expenses 2012: $513,879Net Income 2012: $95,6362012Revenue 2013: $649,050Expenses 2013: $555,052Net Income 2013: $93,9982013Revenue 2014: $644,167Expenses 2014: $629,418Net Income 2014: $14,7492014Revenue 2015: $1,711,411Expenses 2015: $715,639Net Income 2015: $995,7722015Revenue 2016: $751,810Expenses 2016: $1,449,463Net Income 2016: -$697,6532016Revenue 2017: $716,675Expenses 2017: $846,082Net Income 2017: -$129,4072017Revenue 2018: $601,095Expenses 2018: $1,006,563Net Income 2018: -$405,4682018Revenue 2019: $841,837Expenses 2019: $803,712Net Income 2019: $38,1252019Revenue 2020: $659,802Expenses 2020: $751,974Net Income 2020: -$92,1722020Revenue 2021: $839,044Expenses 2021: $572,019Net Income 2021: $267,0252021Revenue 2022: $1,102,213Expenses 2022: $799,023Net Income 2022: $303,1902022Revenue 2023: $1,031,746Expenses 2023: $1,096,333Net Income 2023: -$64,5872023Revenue 2024: $915,784Expenses 2024: $856,638Net Income 2024: $59,1462024

Highlighted filing

2020

Revenue$659,802
Expenses$751,974
Net Income-$92,172
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 5, 2021
Return Version
2019v5.0
Gross Receipts
$659,802
Mission and Program Overview

Mission

The mission of Randall Museum Friends, incorporated in 1957, is to advocate on behalf of the museum and to raise additional funds to support the museum's operations, programming, and facilities.

Randall Museum offers hands-on, interactive programs in art and natural sciences for children, youth and adults. Focusing on the cultures and environment of the San Francisco Bay Area, the museum strives to inspire creativity, curiosity, and love of learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$426,210$483,944▲ $57,734
Investments in Publicly Traded Securities$367,809$374,447▲ $6,638
Accounts Receivable$145,301$49,050▼ $96,251
Prepaid Expenses and Deferred Charges$391$1,752▲ $1,361
Savings and Temporary Cash Investments-$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-
Total Assets$939,711$909,193▼ $30,518
Other Assets Total-$0-
Liabilities
Other Liabilities$10,000$115,646▲ $105,646
Accounts Payable and Accrued Expenses$73,272$29,280▼ $43,992
Total Liabilities$83,272$144,926▲ $61,654
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$787,997$730,281▼ $57,716
Net Assets With Donor Restrictions$68,442$33,986▼ $34,456
Total Net Assets Fund Balance$856,439$764,267▼ $92,172
Total Liabilities and Net Assets / Fund Balance$939,711$909,193▼ $30,518
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tiffany LoewenbergExecutive DirectorFT$40,191$40,191

Board Members and Trustees

NameTitle
Kristy DutchCommunic. Chair
Meghan HarrisCommunic. Chair
Richard StoneExhibits Chair
Michelle CookeBoard President
Anne QuaintanceBoard Member
Catharine Burhenne-SandersonBoard Member
Deborah Frederick FranzonBoard Member
Diana YoungBoard Member
Dorian StoneBoard Member
Felix Louis N'jaiBoard Member
Heather OlintoBoard Member
Ian McFaulBoard Member
Lisa GautierBoard Member
Michelle MoralesBoard Member
Miriam GoodmanBoard Member
Rebecca WoodsonBoard Member
Tyler SterkelBoard Member
Anne VollenBoard Secretary
Andrew OlsonBoard Treasurer
Kristy LeffersBoard VP
Revenue and Support

Revenue Composition

Contributions and Grants
$173,760
Program Service Revenue
$474,531
Investment Income
$9,095
Other Revenue
$2,416
All Other Contributions
$173,497
Change in Net Assets
$-92,172

Audited Revenue Reconciliation

Revenue per Audited Statements
$614,530
Revenue Not Reported on Financial Statements
$45,272
Other Revenue Adjustments
$42,815
Total Revenue per Audited Statements
$614,530
Total Revenue per Form 990
$659,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$469,958
Other Expenses$281,016
Total Fundraising Expense$55,773
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$273,463$28,358$21,830$323,651
Office Expenses$78,009$18,856$4,036$100,901
Current Officers, Directors, Trustees, and Key Employees$50,727$18,446$23,058$92,231
Fees for Services Other$67,260--$67,260
Occupancy$60,993$650$650$62,293
Payroll Taxes$26,497$3,805$3,669$33,971
Fees for Services Accounting-$28,106-$28,106
Other Employee Benefits$15,682$2,252$2,171$20,105
Advertising$8,921--$8,921
Insurance-$5,155-$5,155
Information Technology$2,546$359$359$3,264
Travel-$2,659-$2,659
Fees for Service Investment Mgmnt Fees-$2,457-$2,457
Grants to Domestic Individuals$1,000--$1,000
Total Functional Expenses$585,098$111,103$55,773$751,974

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$751,974
Expenses per Audited Statements$706,702
Total Expenses per Audited Statements$706,702
Expenses Not Reported on Financial Statements$45,272
Other Expense Adjustments$42,815
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
Yes
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
PPP Loan$105,646
Security deposits$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Line 11B: Form 990 Review Process

990 documents and draft are reviewed by select members of the Board of Directors and the full time staff of Randall Museum Friends; consultations with auditors take place until both sides are satisfied with 990.

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

An annual review is done for each Board member.

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

A subcommittee of members of the Board of Directors did independent research on both the job description and salary range; final compensation was negotiated between the candidate and the subcommittee and was formally approved by a vote of the full Board of Directors.

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

Upon request.

Filing and Contact Details

Filer

Filer Name
Randall Museum Friends
EIN
94-6093483
Phone
4155549681
Address
199 Museum Way, San Francisco, CA 94114

Signing Officer

Name
Michelle Morales
Title
Board Treasurer
Signed
2021-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Cooke
Formed
1957
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
57
Volunteers
150

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Felix Gorrindo
Phone
5108352727
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Other programs:Randall School Field Trips - Randall Museum Friends administered hands-on programs focused on science, the natural environment, live animal talks and San Francisco history for schools and other civic groups. Science field trip programs are offered October through May. Field trip choices include Creepy Crawlies, Green & Growing, Air & Wind, Electricity and Electromagnets, Renewable Energy, Science of Sound, Geology, Before San Francisco, Earthquake and Water, Water Everywhere. Revitalize the Randall - Expenses for capital, ff&e, and program support of the Randall Museum to supplement the renovation of the museum through the California State Nature Education Facilities Program. RMF expenses for this program in this period were for work done, materials and opening expenses provided as part of the renovation of the museum.Animal Exhibit: collection of living animals is used to educate visitors about Californias indigenous wildlife; includes Healthy Oceans and animal skulls.Model Train Exhibit: one of the largest model railroads in Northern California; the model railroad has automated lines and volunteers can run their own cars; now on view whenever museum is open.Riding the Rails Exhibit: includes a scaled-down caboose; a model railway where children play in front of panels about the history of rail systems in San Francisco; and a low-relief of a passenger car that tells the story of the Transcontinental Railroad (dormant during renovation).Earthquake Exhibit: interactive displays include a working seismograph and seismometer, shake tables to try and build earthquake proof structures, earthquake computer games.Hands-on science and cultural programs: thousands of local K-8 school children participate in a variety of science and cultural field trips that supplement school curriculum.Saturdays at the Randall: museums busiest day of the week, often attracting hundreds of visitors; activities include live animal talks, feed the animals, afternoon art, and miscellaneous special programs.Toddler Tree house: a dedicated activity room for pre-school age children and is occupied throughout the day.Teen animal room interns: teenagers, trained by museum staff, helped to care for the animals and answer visitors questions; some volunteer for several yearsAnimal docent program: dedicated adult volunteers, trained by museum staff, give free animal talks to school groups and the general public.Family event days: Bug Day, Family Halloween, Holiday Crafts Day are the three annual community theme-based days that attract hundreds of families and provide fun, interactive, educational experiences.Astronomy nights and San Francisco Amateur Astronomers: there are both monthly lectures and, weather permitting, stargazing parties that include telescopes for visitors who do not have their own. Young Peoples Teen Musical Theater Company: part of San Francisco Recreation & Parks; the company presented productions of three full musical productions. Musical Theater Works: a theater academy and performance company for younger performers based at the Randall; rental income from MTW helps fund other museum programs; MTW ran classes, held recitals, and presented two full musical productions.Habitat restoration of Corona Heights Hill: volunteers learn about the areas native plants through this monthly program to restore the surrounding hillside. Birding the Hill program: monthly programs on Corona Heights Hill in conjunction with Golden Gate Audubon society; attendees averaged 42 different bird species per walk, with a total of 110 species for the year.Birthday parties: Randall Museum Friends offers parties that include an art project or a private animal room tour.Private event rentals: Randall Museum Friends coordinates rental of the museum spaces for a variety of private events that include recitals and concerts, lectures, meetings, weddings, memorials, and more. Miscellaneous volunteer opportunities: includes animal docents

Financial Statement Notes

Part X : FIN48 Footnote

The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of June 30, 2020 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Occupancy related fee sharing $42815

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Occupancy related fee sharing $42815

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IRS990/Form990PartVIISectionAGrp/PersonNm0Tiffany Loewenberg
IRS990/Form990PartVIISectionAGrp/PersonNm1Michelle Cooke
IRS990/Form990PartVIISectionAGrp/PersonNm2Kristy Leffers
IRS990/Form990PartVIISectionAGrp/PersonNm3Andrew Olson
IRS990/Form990PartVIISectionAGrp/PersonNm4Anne Vollen
IRS990/Form990PartVIISectionAGrp/PersonNm5Catharine Burhenne-Sanderson
IRS990/Form990PartVIISectionAGrp/PersonNm6Kristy Dutch
IRS990/Form990PartVIISectionAGrp/PersonNm7Deborah Frederick Franzon
IRS990/Form990PartVIISectionAGrp/PersonNm8Lisa Gautier
IRS990/Form990PartVIISectionAGrp/PersonNm9Miriam Goodman
IRS990/Form990PartVIISectionAGrp/PersonNm10Meghan Harris
IRS990/Form990PartVIISectionAGrp/PersonNm11Ian McFaul
IRS990/Form990PartVIISectionAGrp/PersonNm12Michelle Morales
IRS990/Form990PartVIISectionAGrp/PersonNm13Felix Louis N'jai
IRS990/Form990PartVIISectionAGrp/PersonNm14Heather Olinto
IRS990/Form990PartVIISectionAGrp/PersonNm15Anne Quaintance
IRS990/Form990PartVIISectionAGrp/PersonNm16Tyler Sterkel
IRS990/Form990PartVIISectionAGrp/PersonNm17Richard Stone
IRS990/Form990PartVIISectionAGrp/PersonNm18Dorian Stone
IRS990/Form990PartVIISectionAGrp/PersonNm19Rebecca Woodson
IRS990/Form990PartVIISectionAGrp/PersonNm20Diana Young
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Communic. Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Exhibits Chair
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IRS990/ProgSrvcAccomActy2Grp/Desc0Randall Courses and Classes - The museum offers classes for children, youth, and adults in a variety of media including art, ceramics, woodworking, STEM and science. Over hundreds of children and adults participated together in family or parent-child classes in ceramics, woodworking, toddler art, sensory development and gardening. Young people participated in classes for youth ages six through twelve years including robotics, bicycle repair (physics), Corona Heights Explorers (nature and art), phenomenal physics, gardening, instrument making, woodworking, ceramics, astronomy, renewable energy and kitchen chemistry. The teen animal care class trains teenagers to work in the museums animal room. Adults only classes included evening, weekend, and early-bird classes included ceramics, woodworking, Dobsonian telescope making, and audio electronics. In addition to the four seasonal course sessions, there was the capacity to hold classes during the winter and spring holiday breaks. Registration is done online and at Rec & Park facilities.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0241815
IRS990/ProgSrvcAccomActy3Grp/Desc0Randall Summer Camps - Randall Museum Friends administered three summer camp programs for this fiscal year. Randall Museum Day Camps continue to operate at full capacity. Over two-hundred children, ages six through twelve years, participated in two-week programs that included classes in natural science, art, ceramics, gardening, theater, woodworking, inventions and more. Families had the option of using before and after-care. Children also went to five-day overnight nature programs at Camp Mather just outside Yosemite National Park. And Randall partnered with Gulf of the Farallones Marine Sanctuary to run a van camp where campers went to different coastal sites to learn about marine life.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0167100
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IRS990/PYOtherExpensesAmt0352880

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.44$0.11$1.33$0.92$0.86$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.13$1.27$1.03$1.10$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.47$0.14$1.33$1.10$0.80$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.18$0.15$1.03$0.84$0.57$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.14$0.76$0.66$0.75$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.08$0.86$0.84$0.80$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$0.60$1.01$0.41
2017Detailed filing. Detailed filing data is available for this year.$1.45$0.20$1.25$0.72$0.85$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.47$0.03$1.43$0.75$1.45$0.70
2015Summary only. Only limited summary data is available for this year.$2.14$0.03$2.10$1.71$0.72$1.00
2014Summary only. Only limited summary data is available for this year.$1.17$0.02$1.14$0.64$0.63$0.01
2013Summary only. Only limited summary data is available for this year.$1.05$0.02$1.04$0.65$0.56$0.09
2012Summary only. Only limited summary data is available for this year.$0.92$0.02$0.90$0.61$0.51$0.10
2011Summary only. Only limited summary data is available for this year.$0.83$0.02$0.82$0.50$0.43$0.08