STRATEGY STUDIO / PUBLIC DATA EXPLORER

DAVID BROWER CENTER: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
DAVID BROWER CENTER (EIN 94-3385643)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-08
IRS object ID
202433139349304708
Schema version
2023v5.1
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

FieldValueIRS element (for citing)
Return2024-11-08T17:17:36-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN941250261PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LINDQUIST VON HUSEN & JOYCE LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1301 HOWARD STREET SUITE 850AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94105ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943385643EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAVID BROWER CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDAVIBusinessNameControlTxt
Phone5108090900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 ALLSTON WAY SUITE 100AddressLine1Txt
CityBERKELEYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94704ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARIA SCHELL HASSIDPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5108090900PhoneNum
Signature2024-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKYLE GANLEYPreparerPersonNm
PTINP01443362PTIN
Phone4159579999PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARIA SCHELL HASSIDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 ALLSTON WAY SUITE 100AddressLine1Txt
CityBERKELEYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94704ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,140,022GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
All Affiliates IncludedYes (1)AllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BROWERCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE 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.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee27TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$353,741TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$207,932PYContributionsGrantsAmt
CY Contributions Grants$338,060CYContributionsGrantsAmt
PY Program Service Revenue$1,627,517PYProgramServiceRevenueAmt
CY Program Service Revenue$1,757,912CYProgramServiceRevenueAmt
PY Investment Income$5,984PYInvestmentIncomeAmt
CY Investment Income$41,050CYInvestmentIncomeAmt
PY Other Revenue$3,415PYOtherRevenueAmt
CY Other Revenue$3,000CYOtherRevenueAmt
PY Total Revenue$1,844,848PYTotalRevenueAmt
CY Total Revenue$2,140,022CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$878,254PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$794,762CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$51,929CYTotalFundraisingExpenseAmt
PY Other Expenses$1,594,564PYOtherExpensesAmt
CY Other Expenses$1,660,058CYOtherExpensesAmt
PY Total Expenses$2,472,818PYTotalExpensesAmt
CY Total Expenses$2,454,820CYTotalExpensesAmt
PY Revenues Less Expenses-$627,970PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$314,798CYRevenuesLessExpensesAmt
Total Assets BOY$21,835,102TotalAssetsBOYAmt
Total Assets EOY$21,659,472TotalAssetsEOYAmt
Total Liabilities BOY$6,828,335TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,966,888TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$15,006,767NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$14,692,584NetAssetsOrFundBalancesEOYAmt
MissionTHE DAVID BROWER CENTER IS A HOME FOR THE ENVIRONMENTAL MOVEMENT. WE ADVOCATE FOR THE BEAUTY, DIVERSITY AND ECOLOGICAL INTEGRITY OF EARTH.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,070,780ExpenseAmt
Revenue$1,084,510RevenueAmt
DescOFFICE RENTAL TO NONPROFIT ORGANIZATIONS AND OTHER COMPANIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$529,044ExpenseAmt
Revenue$319,661RevenueAmt
DescRENTAL OF CONFERENCE CENTERDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$381,685ExpenseAmt
Revenue$0RevenueAmt
DescPUBLIC PROGRAMS AND ART EXHIBITIONS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,981,509TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document36IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee27EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMARIA SCHELL HASSIDPersonNm
Phone5108090900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12150 ALLSTON WAY SUITE 100AddressLine1Txt
CityBERKELEYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94704ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
PETER BUCKLEY
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JOHN FLORES
TREASURER0.50Yes (X)Yes (X)$0$0$0
JOHN KNOX
SECRETARY0.50Yes (X)Yes (X)$0$0$9,479
KENNETH DAVID BROWER
DIRECTOR0.50Yes (X)$0$0$0
DAVID PHILLIPS
DIRECTOR0.50Yes (X)$0$201,252$24,61240.00
NANCY SKINNER
DIRECTOR0.50Yes (X)$0$0$0
ADAM BERMAN
DIRECTOR0.50Yes (X)$0$0$0
ALEXA NORSTAD
DIRECTOR0.50Yes (X)$0$211,400$30,10440.00
SUMONA MAJUMDAR
DIRECTOR0.50Yes (X)$0$172,742$12,21640.00
MARIA SCHELL HASSID
EXECUTIVE DIRECTOR40.00Yes (X)$145,385$0$7,050
FieldValueIRS element (for citing)
Total Reportable Comp From Org$145,385TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$585,394TotReportableCompRltdOrgAmt
Total Other Compensation$83,461TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$119,355GovernmentGrantsAmt
All Other Contributions$218,705AllOtherContributionsAmt
Total Contributions$338,060TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
OFFICE RENTAL531120$1,357,273$1,069,218$288,055
CONFERENCE CENTER RENT531120$352,950$319,661$33,289
OPERATING EXP REIMBURS531120$47,689$15,292$32,397
FieldValueIRS element (for citing)
Total Program Service Revenue$1,757,912TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,050TotalRevenueColumnAmt
Exclusion$41,050ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescFACILITY USE FEEDesc
Business531120BusinessCd
Total Revenue Column$3,000TotalRevenueColumnAmt
Exclusion$3,000ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,000OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,140,022TotalRevenueColumnAmt
Related Or Exempt Func Income$1,404,171RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$353,741UnrelatedBusinessRevenueAmt
Exclusion$44,050ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$152,435TotalAmt
Program Services$91,461ProgramServicesAmt
Management And General$30,487ManagementAndGeneralAmt
Fundraising$30,487FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$527,964TotalAmt
Program Services$420,059ProgramServicesAmt
Management And General$97,428ManagementAndGeneralAmt
Fundraising$10,477FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$11,504TotalAmt
Program Services$7,158ProgramServicesAmt
Management And General$3,998ManagementAndGeneralAmt
Fundraising$348FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$46,585TotalAmt
Program Services$41,285ProgramServicesAmt
Management And General$2,756ManagementAndGeneralAmt
Fundraising$2,544FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$56,274TotalAmt
Program Services$42,445ProgramServicesAmt
Management And General$10,647ManagementAndGeneralAmt
Fundraising$3,182FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$30,003TotalAmt
Program Services$9,822ProgramServicesAmt
Management And General$20,181ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,733TotalAmt
Program Services$12,109ProgramServicesAmt
Management And General$26,680ManagementAndGeneralAmt
Fundraising$944FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$149,488TotalAmt
Program Services$146,126ProgramServicesAmt
Management And General$2,608ManagementAndGeneralAmt
Fundraising$754FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$127,061TotalAmt
Program Services$110,266ProgramServicesAmt
Management And General$14,970ManagementAndGeneralAmt
Fundraising$1,825FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$156,418TotalAmt
Program Services$156,418ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$494,167TotalAmt
Program Services$434,222ProgramServicesAmt
Management And General$59,945ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$88,230TotalAmt
Program Services$82,928ProgramServicesAmt
Management And General$4,668ManagementAndGeneralAmt
Fundraising$634FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OPERATING & MAINTENANCE$194,559$194,559
IMPUTED INTEREST EXPENS$144,291$144,291
PROPERTY TAXES$132,727$132,727
UTILITIES$85,885$85,885

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,496TotalAmt
Program Services$14,039ProgramServicesAmt
Management And General$2,723ManagementAndGeneralAmt
Fundraising$734FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,454,820TotalAmt
Program Services$1,981,509ProgramServicesAmt
Management And General$421,382ManagementAndGeneralAmt
Fundraising$51,929FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,545BOYAmt
EOY$145EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$540,440BOYAmt
EOY$683,998EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$51,750BOYAmt
EOY$139,648EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$22,154BOYAmt
EOY$17,236EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$24,328,774LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,589,514LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$20,186,051BOYAmt
EOY$19,739,260EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$887,066BOYAmt
EOY$935,269EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$146,096BOYAmt
EOY$143,916EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$21,835,102BOYAmt
EOY$21,659,472EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$78,042BOYAmt
EOY$69,680EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$26,935BOYAmt
EOY$88,238EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$2,967,279BOYAmt
EOY$3,108,244EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,649,179BOYAmt
EOY$3,595,981EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$106,900BOYAmt
EOY$104,745EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,828,335BOYAmt
EOY$6,966,888EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$14,679,945BOYAmt
EOY$14,475,654EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$326,822BOYAmt
EOY$216,930EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,006,767BOYAmt
EOY$14,692,584EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,835,102BOYAmt
EOY$21,659,472EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$314,798ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$615NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations2SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (2 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
EARTH ISLAND INSTITUTE
9428896847Yes (1)$0$0
CENTER FOR ECOLITERACY
9429114177Yes (1)$0$0
FieldValueIRS element (for citing)
Supported Organizations Total2SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Solicited Assets Sale0SolicitedAssetsSaleInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,436,056OtherCostOrOtherBasisAmt
Book Value$5,436,056BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$18,701,594OtherCostOrOtherBasisAmt
Depreciation$4,480,684DepreciationAmt
Book Value$14,220,910BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$191,124OtherCostOrOtherBasisAmt
Depreciation$108,830DepreciationAmt
Book Value$82,294BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$19,739,260TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescTENANT SECURITY DEPOSITSDesc
Amt$104,745Amt
FieldValueIRS element (for citing)
Total Liability$104,745TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,143,637TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$615NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$3,000DonatedServicesAndUseFcltsAmt
Revenue Not Reported$3,615RevenueNotReportedAmt
Revenue Subtotal$2,140,022RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,140,022TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,457,820TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$3,000DonatedServicesUseFcltsAmt
Expenses Not Reported$3,000ExpensesNotReportedAmt
Expenses Subtotal$2,454,820ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,454,820TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.
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 2019 THROUGH 2022 ARE SUBJECT TO EXAMINATION BY REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ALEXA NORSTAD
DIRECTOR$0$211,400$0$0$0$0$0$0$0$30,104$0$241,504$0$0
DAVID PHILLIPS
DIRECTOR$0$201,252$0$0$0$0$0$0$0$24,612$0$225,864$0$0
SUMONA MAJUMDAR
DIRECTOR$0$172,742$0$0$0$0$0$0$0$12,216$0$184,958$0$0
MARIA SCHELL HASSID
EXECUTIVE DIRECTOR$145,385$0$0$0$0$0$0$0$7,050$0$152,435$0$0$0

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonPETER BUCKLEYPersonNm
Relationship With OrgPETER BUCKLEY IS THE PRESIDENT OF THE BOARD OF DIRECTORS.RelationshipWithOrgTxt
Loan PurposeCONSTRUCTION FINANCINGLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$4,910,000OriginalPrincipalAmt
Balance Due$3,108,244BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$3,108,244TotalBalanceDueAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART II,FormAndLineReferenceDesc
ExplanationTHIS 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 12/31/23 IS $3,108,244, NET OF UNAMORTIZED IMPUTED INTEREST OF $141,756. THE ENTIRE BALANCE OF 3,250,000 WILL BE PAID OFF BY DECEMBER 2024.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2EARTH ISLAND INSTITUTE: DURING 2023, SUMONA MAJUMDAR WAS EXECUTIVE DIRECTOR, DAVID PHILLIPS TRANSITIONED FROM EXECUTIVE DIRECTOR TO EXECUTIVE DIRECTOR EMERITUS AND EXECUTIVE DIRECTOR OF THE INTERNATIONAL MARINE MAMMAL PROJECT (A PROJECT OF EARTH ISLAND INSTITUTE), JOHN KNOX WAS EXECUTIVE DIRECTOR EMERITUS, AND KENNETH BROWER WAS A DIRECTOR. CENTER FOR ECOLITERACY: DURING 2023, ALEXA NORSTAD WAS EXECUTIVE DIRECTOR, NANCY SKINNER WAS A DIRECTOR.
FORM 990, PART VI, SECTION A, LINE 7ATHE 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 11BTHE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS REVIEW THE DRAFT OF THE FORM 990 BEFORE FILING FINAL.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 15ACOMPARABLE SALARY INFORMATION WAS COLLECTED TO DETERMINE THE APPROPRIATE SALARY RANGE AS PART OF THE ANNUAL REVIEW FOR THE EXECUTIVE DIRECTOR. THE SALARY WAS REVIEWED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD AS A PART OF THE BUDGET.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST
FORM 990, PART XII, LINE 2CTHE PROCESS OF OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
CENTER FOR ECOLITERACY
2150 ALLSTON WAY SUITE 270BERKELEYCA94704942911417EDUCATION FOR SUSTAINABLE LIVINGCA501(C)(3)LINE 7N/A0
EARTH ISLAND INSTITUTE
2150 ALLSTON WAY SUITE 460BERKELEYCA94704942889684ENVIRONMENTAL RELATED PROJECTSCA501(C)(3)LINE 7N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd