COUNTERPULSE: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- COUNTERPULSE (EIN 94-2986114)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-02-15
- IRS object ID
- 202200469349303065
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-02-15T19:52:50-08:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 680260103 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REGALIA & ASSOCIATES CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 103 TOWN COUNTRY DR STE K | AddressLine1Txt |
| City | DANVILLE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94526 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942986114 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CounterPulse | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COUN | BusinessNameControlTxt |
| Phone | 4156262060 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Turk Street | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Julie Phelps | PersonNm |
| Person Title | Artistic & Exec Dir | PersonTitleTxt |
| Phone | 4156262060 | PhoneNum |
| Signature | 2022-02-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Julie | PersonFirstNm |
| Person Last | Phelps | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Douglas W Regalia | PreparerPersonNm |
| PTIN | P00186389 | PTIN |
| Phone | 9253140390 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Julie Phelps | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Turk Street | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,346,475 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.counterpulse.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | CounterPulse provides space and resources for emerging artists and cultural innovators, serving as an incubator for the creation of socially relevant, community-based art and culture. Counter- Pulse acts as a catalyst for art and action; creating a forum for the open [cont.] | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,015,084 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,242,707 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $129,237 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $88,896 | CYProgramServiceRevenueAmt |
| PY Investment Income | $14,124 | PYInvestmentIncomeAmt |
| CY Investment Income | $13,122 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$5,212 | PYOtherRevenueAmt |
| CY Other Revenue | -$6,199 | CYOtherRevenueAmt |
| PY Total Revenue | $1,153,233 | PYTotalRevenueAmt |
| CY Total Revenue | $1,338,526 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $371,457 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $482,497 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $148,357 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $540,551 | PYOtherExpensesAmt |
| CY Other Expenses | $485,517 | CYOtherExpensesAmt |
| PY Total Expenses | $912,008 | PYTotalExpensesAmt |
| CY Total Expenses | $968,014 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $241,225 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $370,512 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,986,456 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,367,674 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $396,221 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $406,927 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,590,235 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,960,747 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | exchange of art and ideas, catalyzing transformation in our communities and our society. We work towards a world that celebrates diversity of race, class, cultural heritage, artistic expression, ability, gender identity & sexual orientation. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $615,803 | ExpenseAmt |
| Revenue | $88,896 | RevenueAmt |
| Desc | CounterPulse Presents: The Artist Residency Commissioning Program has evolved in direct response to the needs of artists and is designed to offer maximum support for experimentation and risk-taking by lifting many of the responsibilities associated with self-production. Elements of the program include (a) Studio Space Artists receive up to 100 hrs. of studio space during the residency period, and have the luxury of developing their work in the space where it will be performed, (b) Work-in-Progress Showings Artists participate in monthly work-in-progress showings where they receive and offer feedback on each others work using the Critical Response Process developed by Liz Lerman. The final two showings are open to the public, (c) Web Presence Artists will have the opportunity to share their developmental process in a flourishing interactive online community (continued on Schedule O) | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | House Artists Program: The House Artists Program supports artists and companies based in the San Francisco Bay Area by offering a suite of financial, outreach, and facilities services. This comprehensive program serves as a nesting place and launching pad for artists. Robust fiscal oversight is at the core of the program to provide the solid foundation on which to build creative work. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Rental Exchange Program: Throughout the year, CounterPulse provides highly subsidized rehearsal and performance space to over 2,000 artists. All artists who rent the space receive a free publicity package of technical assistance and comprehensive guidance in the art of self-production. CounterPulse keeps its doors open over 100 hours each week, with a typical day beginning at 9 a.m. for rehearsals, continuing with afternoon classes or workshops, and closing at 11 p.m. with a lively post-show discussion following an evening performance. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $615,803 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 72 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Susan Pleck | PersonNm |
| Phone | 5103938268 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 Turk Street | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Julie Phelps | |||||||
| Art & Exec Dir | 40.00 | 0.00 | Yes (X) | Yes (X) | $88,431 | $0 | $4,062 |
| Lucy Milligan Wahl | |||||||
| Board Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Victor Cordon | |||||||
| Vice Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Lisa Beyer | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Joel Goldsmith | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kush Amerasinghe | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Laura Elaine Ellis | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Glover | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Peter McCormack | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Seth Meisler | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Antoaneta Petkova | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $88,431 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $4,062 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $30,020 | FundraisingAmt |
| Government Grants | $524,005 | GovernmentGrantsAmt |
| All Other Contributions | $688,682 | AllOtherContributionsAmt |
| Total Contributions | $1,242,707 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Admissions and sales | 711190 | $14,052 | $14,052 |
| Performance fees | 711190 | $34,868 | $34,868 |
| Rental/Usage fees | 711190 | $39,536 | $39,536 |
| Tuition fees and other | 711190 | $440 | $440 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $88,896 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,122 | TotalRevenueColumnAmt |
| Exclusion | $13,122 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $1,750 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $30,020 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $7,949 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,199 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,338,526 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $88,896 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $13,122 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,312 | TotalAmt |
| Program Services | $33,476 | ProgramServicesAmt |
| Management And General | $13,283 | ManagementAndGeneralAmt |
| Fundraising | $52,553 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,065 | TotalAmt |
| Program Services | $154,413 | ProgramServicesAmt |
| Management And General | $96,468 | ManagementAndGeneralAmt |
| Fundraising | $67,184 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,371 | TotalAmt |
| Program Services | $11,173 | ProgramServicesAmt |
| Management And General | $7,860 | ManagementAndGeneralAmt |
| Fundraising | $9,338 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,749 | TotalAmt |
| Program Services | $16,943 | ProgramServicesAmt |
| Management And General | $9,784 | ManagementAndGeneralAmt |
| Fundraising | $10,022 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,931 | TotalAmt |
| Management And General | $20,931 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,623 | TotalAmt |
| Program Services | $4,187 | ProgramServicesAmt |
| Management And General | $5,336 | ManagementAndGeneralAmt |
| Fundraising | $100 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,466 | TotalAmt |
| Program Services | $1,561 | ProgramServicesAmt |
| Management And General | $911 | ManagementAndGeneralAmt |
| Fundraising | $994 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,032 | TotalAmt |
| Program Services | $4,066 | ProgramServicesAmt |
| Management And General | $2,375 | ManagementAndGeneralAmt |
| Fundraising | $2,591 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,524 | TotalAmt |
| Program Services | $90,545 | ProgramServicesAmt |
| Management And General | $15,979 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,523 | TotalAmt |
| Program Services | $1,073 | ProgramServicesAmt |
| Management And General | $501 | ManagementAndGeneralAmt |
| Fundraising | $949 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,547 | TotalAmt |
| Program Services | $24,265 | ProgramServicesAmt |
| Management And General | $4,282 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,886 | TotalAmt |
| Program Services | $5,853 | ProgramServicesAmt |
| Management And General | $1,033 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Professional fees/program cost | $269,614 | $241,133 | $16,756 | $11,725 |
| Equipment: Sets, props, costum | $24,164 | $24,164 | ||
| Dues, licenses, service fees | $7,810 | $1,645 | $6,111 | $54 |
| Bank fees and charges | $3,506 | $1,248 | $1,462 | $796 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$7,109 | TotalAmt |
| Program Services | $58 | ProgramServicesAmt |
| Management And General | $782 | ManagementAndGeneralAmt |
| Fundraising | -$7,949 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $968,014 | TotalAmt |
| Program Services | $615,803 | ProgramServicesAmt |
| Management And General | $203,854 | ManagementAndGeneralAmt |
| Fundraising | $148,357 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,834 | BOYAmt |
| EOY | $791,580 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $772,679 | BOYAmt |
| EOY | $847,143 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,705 | BOYAmt |
| EOY | $337,028 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,795 | BOYAmt |
| EOY | $16,303 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,543 | BOYAmt |
| EOY | $7,869 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $310,734 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $117,575 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,107 | BOYAmt |
| EOY | $193,159 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,380 | BOYAmt |
| EOY | $18,380 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,216,413 | BOYAmt |
| EOY | $1,156,212 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,986,456 | BOYAmt |
| EOY | $3,367,674 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,182 | BOYAmt |
| EOY | $143,186 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,235 | BOYAmt |
| EOY | $6,958 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,804 | BOYAmt |
| EOY | $256,783 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,221 | BOYAmt |
| EOY | $406,927 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,512,813 | BOYAmt |
| EOY | $1,677,818 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,077,422 | BOYAmt |
| EOY | $1,282,929 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,590,235 | BOYAmt |
| EOY | $2,960,747 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,986,456 | BOYAmt |
| EOY | $3,367,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $370,512 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,339,607 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $412,921 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $683,233 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,015,084 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,242,707 | CurrentTaxYearAmt |
| Total | $4,693,552 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,339,607 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $412,921 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $683,233 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,015,084 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,242,707 | CurrentTaxYearAmt |
| Total | $4,693,552 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,097,499 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,596,053 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $945 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,516 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,082 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,124 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,122 | CurrentTaxYearAmt |
| Total | $69,789 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,763,341 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $901,835 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.75490 | PublicSupportCY170Pct |
| Public Support PY170 | 0.77450 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $224,457 | OtherCostOrOtherBasisAmt |
| Depreciation | $48,509 | DepreciationAmt |
| Book Value | $175,948 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $86,277 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,066 | DepreciationAmt |
| Book Value | $17,211 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $193,159 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Deposit | $1,500 |
| Due from Cast 80 Turk | $25,000 |
| Participation interest - loan receivable | $1,012,835 |
| Right of Use asset | $116,877 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,156,212 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| DUe to Cast 80 Turk | $34,953 |
| Lease payable current | $63,815 |
| Lease payable LT | $56,585 |
| Refundable advances | $98,180 |
| Renter Security Deposit | $3,250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $256,783 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,346,475 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $7,949 | OtherRevenueAmt |
| Revenue Not Reported | $7,949 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,338,526 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,338,526 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $975,963 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $7,949 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $7,949 | ExpensesNotReportedAmt |
| Expenses Subtotal | $968,014 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $968,014 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X : FIN48 Footnote | Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CounterPULSE is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CounterPULSE has adequately evaluated its current tax positions and has concluded that as of June 30, 2021, CounterPULSE does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CounterPULSE has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code, respectively. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CounterPULSE may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, CounterPULSE calculates and accrues the applicable taxes payable. |
| Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | Special event expenses $7949 |
| Part XII, Line 2d: Other expenses and losses per audited F/S | Special event expenses $7949 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala 21 | Event1Nm |
| Gross Receipts Event1 | $31,770 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $30,020 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $1,750 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $7,949 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $31,770 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $30,020 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $1,750 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $7,949 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $7,949 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$6,199 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: (Continued from Form 990 Page 2)through a dedicated page on the CounterPulse website. Artists will create regular blog entries, participate in YouTube interviews, and have their Work-in-Progress Showings posted online, and (d) Performances The work developed during the residency is presented during one weekend of shared performances. We cover production costs and artists receive payment for their work. These performances frequently receive press coverage. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management, a member of the board of directors, and the executive director. 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 Fom 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 at least 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 high-level personnel and key employees 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 upon request from the organization's office in San Francisco, California. |
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