KALLIOPEIA FOUNDATION: Form 990PF, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- KALLIOPEIA FOUNDATION (EIN 94-3270387)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-13
- IRS object ID
- 201833179349101998
- Schema version
- 2017v2.2
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-13T19:13:13-08:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 371420474 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fontanello Duffield & Otake LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 Montgomery Street Suite 1305 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943270387 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kalliopeia Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KALL | BusinessNameControlTxt |
| Phone | 4154821043 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 151020 | AddressLine1Txt |
| City | San Rafael | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94915 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Zoe Fuller-Rowell | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2018-11-13 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michael Fontanello | PreparerPersonNm |
| PTIN | P01471027 | PTIN |
| Phone | 4159830200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $106,303,390 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $10,003,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $795,719 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $795,719 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $703,304 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $703,304 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $3,216,509 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $37,814,369 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $9,704,211 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $14,428 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $111,694 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $14,732,960 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $11,314,928 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $17,866 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $17,866 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $1,282,279 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $1,282,279 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $426,177 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $405,581 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $63,943 | LegalFeesRevAndExpnssAmt |
| Legal Fees Dsbrs Chrtbl | $61,070 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $104,403 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $52,202 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $54,243 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $533,409 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $417,669 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $120,748 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $327,984 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,229 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $2,154 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $83,448 | DeprecAndDpltnRevAndExpnssAmt |
| Occupancy Rev And Expnss | $144,637 | OccupancyRevAndExpnssAmt |
| Occupancy Dsbrs Chrtbl | $147,054 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $67,533 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $78,113 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $854 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Dsbrs Chrtbl | $854 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $804,401 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $873,070 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $3,856,934 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $475,100 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,043,032 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $7,015,300 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $6,925,300 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $10,872,234 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $475,100 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $9,968,332 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $3,860,726 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $10,839,828 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $2,526,200 | CashBOYAmt |
| Cash EOY | $2,386,256 | CashEOYAmt |
| Cash EOYFMV | $2,386,256 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $10,071,867 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $11,802,077 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $11,802,077 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $18,130 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $69,652 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $69,652 | PrepaidExpensesEOYFMVAmt |
| US Government Obligations BOY | $17,263,265 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $14,489,110 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $14,489,110 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $38,750,061 | CorporateStockBOYAmt |
| Corporate Stock EOY | $40,509,011 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $40,509,011 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $8,816,785 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $7,663,729 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $7,663,729 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $6,001,508 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $16,420,261 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $16,420,261 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $3,218,264 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $628,495 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $2,676,067 | LandBOYAmt |
| Land EOY | $2,589,769 | LandEOYAmt |
| Land EOYFMV | $2,589,769 | LandEOYFMVAmt |
| Other Assets BOY | $10,480,223 | OtherAssetsBOYAmt |
| Other Assets EOY | $10,373,525 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $10,373,525 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $96,604,106 | TotalAssetsBOYAmt |
| Total Assets EOY | $106,303,390 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $106,303,390 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $226,596 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $341,615 | AccountsPayableEOYAmt |
| Grants Payable EOY | $90,000 | GrantsPayableEOYAmt |
| Other Liabilities BOY | $182,222 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $388,334 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $408,818 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $819,949 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $96,195,288 | UnrestrictedBOYAmt |
| Unrestricted EOY | $105,483,441 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $96,195,288 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $105,483,441 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $96,604,106 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $106,303,390 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $96,195,288 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $3,860,726 | ExcessRevenueOverExpensesAmt |
| Other Increases | $5,427,427 | OtherIncreasesAmt |
| Subtotal | $105,483,441 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $105,483,441 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| Sales of Publicly Traded Securities | P | 2000-01-01 | 2017-12-12 | $25,139,756 | $22,189,264 | $2,950,492 | $2,950,492 |
| Capital Gain Distributions | P | 2000-01-01 | 2017-12-12 | $266,017 | $266,017 | $266,017 | |
| Sales of Donated Securities | D | 2012-12-12 | 2017-12-12 | $12,408,596 | $5,920,894 | $6,487,702 | $6,487,702 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $9,704,211 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $9,146,082 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $70,874,083 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.12905 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $9,779,788 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $72,396,679 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.13509 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $9,333,218 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $67,631,677 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.13800 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $10,961,047 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $67,694,988 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.16192 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $8,667,303 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $51,208,593 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.16926 | DistributionYr5Rt |
| Total Distribution | 0.733307 | TotalDistributionRt |
| Average Distribution | 0.146661 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $79,241,425 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $11,621,627 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $108,398 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $11,730,025 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $9,968,332 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $216,797 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $216,797 | SubtotalAmt |
| Tax Based On Investment Income | $216,797 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $117,045 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $100,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $217,045 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $215 | EsPenaltyAmt |
| Overpayment | $33 | OverpaymentAmt |
| Applied To ES Tax | $33 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | Yes (true) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | www.kalliopeia.org | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greg Hagerman | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4154821043 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 151020 | AddressLine1Txt |
| City | San Rafael | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94915 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (true) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (true) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| L Kleger | ||||||
| PO Box 151020 | San Rafael | CA | 94915 | Director | 3.00 | $6,667 |
| T Sargent | ||||||
| PO Box 151020 | San Rafael | CA | 94915 | Treasurer | 3.00 | $0 |
| D Weeren | ||||||
| PO Box 151020 | San Rafael | CA | 94915 | Secretary | 3.00 | $11,199 |
| M Horn | ||||||
| PO Box 151020 | San Rafael | CA | 94915 | President | 2.00 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee BenefitsEmployeeBenefitsAmt |
|---|---|---|---|---|---|---|---|
| Cleary Vaughan-Lee | |||||||
| PO Box 151020 | San Rafael | CA | 94915 | Dir. GOP | 35.00 | $110,000 | $6,451 |
| Emmanuel Vaughan-Lee | |||||||
| PO Box 151020 | San Rafael | CA | 94915 | Dir. SE | 35.00 | $150,000 | $31,239 |
| Zoe Fuller-Rowell | |||||||
| PO Box 151020 | San Rafael | CA | 94915 | Exec Dir | 35.00 | $156,250 | $24,008 |
| Sohrob Nabatian | |||||||
| PO Box 151020 | San Rafael | CA | 94915 | Prgm Officer | 35.00 | $118,000 | $36,116 |
| Cynthia Loebig | |||||||
| PO Box 151020 | San Rafael | CA | 94915 | Prgm Officer | 32.00 | $107,886 | $26,536 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 8 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Walden Asset Management | |||||
| One Beacon Street 33rd Floor | Boston | MA | 02108 | Investment Advisors | $132,600 |
| In the Loft Studios | |||||
| PO Box 29294 | Bellingham | WA | 98228 | Website Development | $174,316 |
| Adam Loften | |||||
| 804 Arden Way | Petaluma | CA | 94952 | Project Manager | $119,294 |
| Threshold Group | |||||
| 1415 Western Avenue Suite 600 | Seattle | WA | 98101 | Investment Advisors | $119,924 |
| 1919 Investment Counsel | |||||
| 600 Vine Street Suite 2000 | Cinccinnati | OH | 45202 | Investment Advisors | $96,598 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 2 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | Global Oneness Project, a subsidiary of Kalliopeia, is a limited liability company that produces and offers free multicultural stories and accompanying lesson plans for high school and college classrooms. The collection of films, photo essays, and articles explore cultural, social, and environmental issues with a humanistic lens GOP was the sole member and manager of the subsidiary Elemental the Film (ETF). ETF was a limited liability company that held the ownership and rights to the GOP documentary film production Elemental. | Description1Txt |
| Expenses1 | $1,053,588 | Expenses1Amt |
| Description2 | Spiritual Ecology, a subsidiary of Kalliopeia, is a limited liability company that offers programming and resources in support of building the field of spiritual ecology. Current work includes Emergence Magazine a free online publication exploring the connections between ecology, culture, and spirituality; and the Spiritual Ecology Fellowship a nine-month program of learning, mentorship, and project development for emerging young leaders. | Description2Txt |
| Expenses2 | $318,234 | Expenses2Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $67,971,939 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $9,387,536 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $3,088,672 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $80,448,147 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $80,448,147 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,206,722 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $79,241,425 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,962,071 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,962,071 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $216,797 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $216,797 | TotalTaxAmt |
| Distributable Before Adj | $3,745,274 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $3,745,274 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $3,745,274 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $9,968,332 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $9,968,332 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $9,968,332 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,745,274 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $6,151,851 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $7,633,260 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $6,067,767 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $6,275,329 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $5,667,807 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $31,796,014 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $9,968,332 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,745,274 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $6,223,058 | RemainingDistriFromCorpusAmt |
| Total Corpus | $38,019,072 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $6,151,851 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $31,867,221 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $7,633,260 | ExcessFromYear4Amt |
| Excess From Year3 | $6,067,767 | ExcessFromYear3Amt |
| Excess From Year2 | $6,275,329 | ExcessFromYear2Amt |
| Excess From Year1 | $5,667,807 | ExcessFromYear1Amt |
| Excess From Current Year | $6,223,058 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | See Grant Statement | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | See Grant Statement | AddressLine1Txt |
| City | See Grant Statement | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94915 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | See Grant Statement | GrantOrContributionPurposeTxt |
| Amt | $6,925,300 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $6,925,300 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | See Grant Statement | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | See Grant Statement | AddressLine1Txt |
| City | See Grant Statement | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94915 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | None | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | See Grant Statement | GrantOrContributionPurposeTxt |
| Amt | $90,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $90,000 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Rev Part VII ProgramServiceRevPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Global Oneness Project | Desc |
| Related Or Exempt Function Incm | $11,007 | RelatedOrExemptFunctionIncmAmt |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $795,719 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $703,304 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $3,216,509 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (3 entries)
| DescDesc | ExclusionExclusionCd | ExclusionExclusionAmt | BusinessBusinessCd | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt |
|---|---|---|---|---|
| Mission Related Int | 14 | $122,154 | ||
| Partnership Income | 14 | -$65,121 | 900099 | -$71,612 |
| Rental Income | 16 | $18,000 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$71,612 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $4,790,565 | ExclusionAmt |
| Related Or Exempt Function Incm | $11,007 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $4,729,960 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 1a | LineNumberTxt |
| Relationship Statement | Program Service Revenue - Global Oneness Project | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | B Sargent | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 151020 | AddressLine1Txt |
| City | San Rafael | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94915 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $10,000,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | Various Publicly Trades Securities - See Attachment | NoncashPropertyDesc |
| Fair Market Value | $9,665,414 | FairMarketValueAmt |
| Received | 2017-12-04 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| Auditing Fees & Tax Preparation | $37,310 | $18,655 | $0 | $18,655 |
| Bookkeeping | $67,093 | $33,547 | $0 | $35,588 |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (4 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt |
|---|---|---|---|---|---|---|
| Buildings | 2012-12-12 | $1,975,861 | $427,101 | SL | 39.0000 | $50,663 |
| Audio/Video Equipment | 2012-12-12 | $99,666 | $74,451 | SL | 5.0000 | $18,272 |
| Computer Equipment | 2012-12-12 | $72,037 | $33,075 | SL | 5.0000 | $13,207 |
| Furniture & Equipment | 2012-12-12 | $29,095 | $7,570 | SL | 7.0000 | $4,156 |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | See Investment Statement | BondNm |
| EOY Book Value | $7,663,729 | EOYBookValueAmt |
| EOYFMV | $7,663,729 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | See Investment Statement | StockNm |
| EOY Book Value | $40,509,011 | EOYBookValueAmt |
| EOYFMV | $40,509,011 | EOYFMVAmt |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $14,489,110 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $14,489,110 | USGovtObligationsEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (17 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| Monarch Community Fund, LLC | FMV | $2,889,826 | $2,889,826 |
| Elevar Equity III, LP | FMV | $583,624 | $583,624 |
| Ecotrust Forests II, LLC | FMV | $1,528,255 | $1,528,255 |
| Wastewater Opportunity Fund, LLC | FMV | $366,518 | $366,518 |
| Securities Pending Settlement | FMV | $55,174 | $55,174 |
| Rose Affordable Housing Fund, LP | FMV | $610,275 | $610,275 |
| Forterra Strong Communities Fund I, LP | FMV | $83,750 | $83,750 |
| Allianzgi Glbl Water Inst, 116,359 sh | FMV | $1,791,923 | $1,791,923 |
| Calvert US Larg Cap Core, 141,576 sh | FMV | $3,219,443 | $3,219,443 |
| Walden Equity Fund, 21,465 sh | FMV | $463,868 | $463,868 |
| Walden Asset Management Fund, 15,835 sh | FMV | $281,230 | $281,230 |
| Calvert Equity Fund Class I, 19,410 sh | FMV | $956,933 | $956,933 |
| Green Century Equity, 12,054 sh | FMV | $491,910 | $491,910 |
| Parnassus Mid Cap Fund Instl, 21,072 sh | FMV | $676,619 | $676,619 |
| Parnassus Core Equty Instl, 30,470 sh | FMV | $1,301,970 | $1,301,970 |
| Calvert Bond Fund Class I, 45,298 sh | FMV | $731,557 | $731,557 |
| Guggenhm S&P Water Index, 10,900 sh | FMV | $387,386 | $387,386 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (4 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| Furniture and Fixtures | $29,094 | $7,570 | $21,524 | $21,524 |
| Machinery and Equipment | $171,704 | $143,160 | $28,544 | $28,544 |
| Buildings | $1,975,862 | $477,765 | $1,498,097 | $1,498,097 |
| Land | $1,041,604 | $1,041,604 | $1,041,604 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal Fees | CategoryTxt |
| Legal Fees | $63,943 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $61,070 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (5 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| Accrued Interest | $203,136 | $19,554 | $19,554 |
| Craft3 | $500,000 | ||
| Net Intangible Assets | $41,619 | $41,619 | $41,619 |
| RSF Investment Fund | $3,455,080 | $3,478,498 | |
| Socially Responsible Investment-Calvert | $6,778,888 | $6,333,854 | $10,312,352 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (20 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| Admin Shared Services | $10,223 | $30,730 |
| Admin Support Services | $3,353 | $3,353 |
| Amortization | $231 | |
| Bad Debt Expense | -$33,884 | |
| Board Support | $11,769 | $11,754 |
| Computer Expenses | $2,037 | $7,729 |
| Dues & Membership | $15,554 | $15,986 |
| Elemental Expenses | $757 | $757 |
| Events and Outreach | $6,385 | $6,385 |
| Global Oneness Project Expenses | $579,393 | $587,156 |
| Insurance | $28,427 | $28,427 |
| Licenses, Permits & Filings | $4,260 | $4,240 |
| Merchant Fees | $6,626 | $6,626 |
| Office Expenses | $139 | $139 |
| Office Supplies | $9,295 | $10,674 |
| Payroll Processing Fees | $45 | $45 |
| Postage & Delivery | $3,000 | $3,230 |
| Research Materials | $45 | $45 |
| Spiritual Ecology Expenses | $124,049 | $124,049 |
| Telephone/Internet | $32,697 | $31,745 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| Global Oneness Project | $11,007 | |
| Mission Related Int | $122,154 | $122,154 |
| Partnership Income | -$136,733 | -$28,460 |
| Rental Income | $18,000 | $18,000 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| Deferred Excise Tax Liability | $178,139 | $283,748 |
| Excise Tax Payable | $4,083 | $104,586 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| Consultants | $115,740 | $0 | $0 | $120,748 |
| Investment Advisory Fees | $417,669 | $417,669 | $0 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Foreign Taxes on Dividends | $5,229 | $5,229 | |
| Other State Taxes | $1,372 | $2,154 | |
| Provision For Excise Tax | $321,383 |
Comments