2023-10-31T13:29:53-05:00 2022-12-31 941250261 LINDQUIST VON HUSEN & JOYCE LLP 301 HOWARD STREET SUITE 850 SAN FRANCISCO CA 94105 990 2022-01-01 943385643 DAVID BROWER CENTER DAVI 5108090900 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 MARIA SCHELL HASSID EXECUTIVE DIRECTOR 5108090900 2023-10-31 1 MARIA SCHELL HASSID 999009999 1 KYLE GANLEY P01443362 4159579999 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARIA SCHELL HASSID 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 1844848 0 1 X WWW.BROWERCENTER.ORG X 2001 CA THE DAVID BROWER CENTER IS A HOME FOR THE ENVIRONMENTAL MOVEMENT. WE ADVOCATE FOR THE BEAUTY, DIVERSITY AND ECOLOGICAL INTEGRITY OF THE EARTH. THE BROWER CENTER'S THREE KEY PROGRAM AREAS: 1. RESIDENT ORGANIZATIONS - PROVIDING OFFICE SPACE FOR NONPROFIT AND LIKE-MINDED FOR PROFIT ORGANIZATIONS; 2. CONFERENCE CENTER - HOSTING A WIDE VARIETY OF NO TO LOW WASTE EVENTS EACH YEAR; 3. ARTS AND EDUCATION - PROVIDING ENVIRONMENTAL ART EXHIBITIONS AND RELATED COMMUNITY PROGRAMS. 7 4 24 6 413382 0 396991 207932 1320206 1627517 6348 5984 3639 3415 1727184 1844848 0 0 0 0 663744 878254 0 0 75168 1364080 1594564 2027824 2472818 -300640 -627970 22459935 21835102 6825198 6828335 15634737 15006767 X THE DAVID BROWER CENTER IS A HOME FOR THE ENVIRONMENTAL MOVEMENT. WE ADVOCATE FOR THE BEAUTY, DIVERSITY AND ECOLOGICAL INTEGRITY OF EARTH. 0 1 1054015 917848 OFFICE RENTAL TO NONPROFIT ORGANIZATIONS AND OTHER COMPANIES. 462138 296287 RENTAL OF CONFERENCE CENTER 415731 0 PUBLIC PROGRAMS AND ART EXHIBITIONS. 1931884 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 35 0 24 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 4 1 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X MARIA SCHELL HASSID 5108090900 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 PETER BUCKLEY PRESIDENT 1.00 X X 0 0 0 JOHN FLORES TREASURER 0.50 X X 0 0 0 JOHN KNOX SECRETARY 0.50 20.00 X X 0 0 6657 ZENOBIA BARLOW DIRECTOR 0.50 20.00 X 0 61852 6762 KENNETH DAVID BROWER DIRECTOR 0.50 X 0 0 0 DAVID PHILLIPS DIRECTOR 0.50 40.00 X 0 177564 17000 NANCY SKINNER DIRECTOR 0.25 X 0 0 0 DAVID W ORR DIRECTOR 0.25 X 0 0 0 ADAM BERMAN DIRECTOR 0.25 X 0 0 0 LAURIE RICH EXECUTIVE DIRECTOR 40.00 X 71787 0 8757 CARRIE BLANDING INTERIM EXECUTIVE DIRECTOR 20.00 X 55890 0 0 MARIA SCHELL HASSID EXECUTIVE DIRECTOR 40.00 X 56414 0 1061 RICARDO HERNANDEZ CHIEF BUILDING ENGINEER 40.00 X 100677 0 17250 284768 239416 57487 1 0 1 0 0 30904 177028 207932 OFFICE RENTAL 531120 1254772 908342 346430 CONFERENCE CENTER RENT 531120 325199 296287 28912 OPERATING EXP REIMBURS 531120 40878 9506 31372 RELOCATION FEE 531120 6668 6668 1627517 5984 5984 FACILITY USE FEE 531120 3000 3000 MISC. INCOME 531120 415 415 3415 1844848 1214135 413382 9399 193910 116346 38782 38782 556576 429847 105133 21596 9657 5216 4441 54996 48652 3733 2611 63115 45588 12818 4709 21634 13658 7976 54832 23368 28938 2526 211861 170709 40463 689 84407 61444 20425 2538 158797 158797 492310 434222 58088 84954 80190 4089 675 IMPUTED INTEREST EXPENS 137900 137900 OPERATING & MAINTENANCE 133907 133069 838 PROPERTY TAXES 133442 133442 UTILITIES 63496 63496 17024 13840 2142 1042 2472818 1931884 465766 75168 562085 1545 256241 540440 28983 51750 32035 22154 24293198 4107147 20572008 20186051 882708 887066 125875 146096 22459935 21835102 112784 78042 83196 26935 2832705 2967279 3699998 3649179 96515 106900 6825198 6828335 X 15173579 14679945 461158 326822 15634737 15006767 22459935 21835102 -627970 0 X X 0 1 X 1 0 X X X 2 EARTH ISLAND INSTITUTE 942889684 7 1 0 0 CENTER FOR ECOLITERACY 942911417 7 1 0 0 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 5436056 5436056 18656191 3996669 14659522 178025 110478 67547 22926 22926 20186051 TENANT SECURITY DEPOSITS 106900 106900 X 1849272 4424 4424 1844848 0 1844848 2477242 4424 4424 2472818 0 2472818 PART III, LINE 1A: FINE ARTS DBC CAPITALIZES FINE ARTS AT COST WHEN PURCHASED. DONATED FINE ARTS ARE NOT CAPITALIZED WHEN THE DONATED ITEMS ARE ADDED TO COLLECTIONS HELD FOR PUBLIC EXHIBITION IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN. NO DEPRECIATION WOULD BE TAKEN FOR CAPITALIZED FINE ARTS. PART III, LINE 4: DAVID BROWER CENTER OWNS A PIECE OF ART TITLED, "TULE WAVE", WHICH WAS DESIGNED FOR THE CENTER AND IS HUNG IN THE CENTER'S LOBBY FOR DECORATION AND PUBLIC EXHIBITION. IN 2022, THE CENTER MADE DIRECT CARE REPAIRS TO THE TULE WAVE. PART X, LINE 2: DBC BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. DBC'S FEDERAL AND STATE INFORMATION RETURNS FOR THE YEARS 2018 THROUGH 2021 ARE SUBJECT TO EXAMINATION BY REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY. X X X 0 0 0 0 0 0 0 0 0 DAVID PHILLIPS DIRECTOR 0 177564 0 0 0 0 0 0 0 17000 0 194564 0 0 PETER BUCKLEY PETER BUCKLEY IS THE PRESIDENT OF THE BOARD OF DIRECTORS. CONSTRUCTION FINANCING X 4910000 2967279 0 1 1 2967279 SCHEDULE L, PART II, THIS LOAN WAS FUNDED ON DECEMBER 10, 2007 WITH AN ORIGINAL AMOUNT OF $4,910,000. $1,410,000 HAD BEEN REPAID AS OF DECEMBER 31, 2013. AN ADDITIONAL $250,000 HAS BEEN REPAID SINCE 2013, INCLUDING PAYMENTS OF $50,000 EACH IN 2017, 2018 AND 2019, AND A PAYMENT OF $100,000 IN 2021, LEAVING A BALANCE OF $3,250,000 AS OF 12/31/21. THE LOAN WAS AMENDED AND RENEWED UPON ITS EXPIRATION ON 12/17/2017 FOR SEVEN ADDITIONAL YEARS WITH ZERO INTEREST. FOR FINANCIAL REPORTING PURPOSES, IMPUTED INTEREST IS CALCULATED AT 4.75%, AND THE OUTSTANDING PRINCIPAL BALANCE AS OF 12/31/22 IS $2,967,279, NET OF UNAMORTIZED IMPUTED INTEREST OF $282,721. THE ENTIRE BALANCE OF 3,250,000 WILL BE PAID OFF BY DECEMBER 2024. FORM 990, PART III, LINE 3 IN 2022, WE RETURNED TO PRE-PANDEMIC IN-PERSON PROGRAM SERVICES IN EACH OF OUR THREE PROGRAM AREAS - RESIDENT ORGANIZATIONS, CONFERENCE CENTER, AND ARTS & EDUCATION. FORM 990, PART VI, SECTION A, LINE 2 IN 2022, DAVID PHILLIPS WAS EXECUTIVE DIRECTOR, JOHN KNOX WAS EXECUTIVE DIRECTOR EMERITUS, AND KENNETH BROWER WAS A DIRECTOR OF EARTH ISLAND INSTITUTE. ZENOBIA BARLOW, PETER BUCKLEY, AND NANCY SKINNER WERE DIRECTORS OF CENTER FOR ECOLITERACY. ZENOBIA BARLOW ALSO SERVED AS EXECUTIVE DIRECTOR OF THE CENTER FOR ECOLITERACY THROUGH MAY 2022. FORM 990, PART VI, SECTION A, LINE 4 THE BOARD ADOPTED A REVISED CONFLICT OF INTEREST POLICY WHICH INCLUDED ACKNOWLEDGMENT OF TENANT DIRECTORS WHOSE ORGANIZATIONS ARE TENANTS OF THE DAVID BROWER CENTER, REQUIRING THEM TO ACT IN THE BEST INTEREST OF THE CENTER RATHER THAN IN THE INDIVIDUAL INTEREST OF THEIR TENANT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE DAVID BROWER CENTER IS A TYPE I SUPPORTING ORGANIZATION PER SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE CENTER'S BYLAWS NAME EARTH ISLAND INSTITUTE AND CENTER FOR ECOLITERACY AS DESIGNATORS WITHIN THE CLASS OF PUBLIC CHARITIES THAT ARE THE CENTER'S SUPPORTED ORGANIZATIONS. AS DESIGNATORS, EARTH ISLAND INSTITUTE AND CENTER FOR ECOLITERACY DESIGNATE THE NUMBER OF DIRECTORS ON THE CENTER'S GOVERNING BODY THAT EXCEEDS HALF OF THE TOTAL NUMBER OF AUTHORIZED DIRECTORS BY ONE. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS REVIEW THE DRAFT OF THE FORM 990 BEFORE FILING FINAL. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND EMPLOYEES OF THE DAVID BROWER CENTER. BOARD MEMBERS FILE AN ANNUAL DISCLOSURE STATEMENT. EMPLOYEES ARE ACCOUNTABLE PER EMPLOYEE MANUAL TO NOTIFY THE CENTER OF ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A IN 2022, THE CENTER ENGAGED AN INDEPENDENT NONPROFIT SEARCH CONSULTANT WHO MADE A SALARY RECOMMENDATION FOR THE EXECUTIVE DIRECTOR POSITION BASED ON HER EXPERIENCE AND KNOWLEDGE OF COMPARABLE ROLES IN THE GEOGRAPHIC AREA. THE RANGE WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. IN 2023 AND FUTURE YEARS, THE EXECUTIVE DIRECTOR'S COMPENSATION WILL BE REVIEWED ANNUALLY AND BENCHMARKED TO SALARY DATA OF COMPARABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XII, LINE 2C THE PROCESS OF OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR. CENTER FOR ECOLITERACY 2150 ALLSTON WAY SUITE 270 BERKELEY CA 94704 942911417 EDUCATION FOR SUSTAINABLE LIVING CA 501(C)(3) LINE 7 N/A 0 EARTH ISLAND INSTITUTE 2150 ALLSTON WAY SUITE 460 BERKELEY CA 94704 942889684 ENVIRONMENTAL RELATED PROJECTS CA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0