2024-11-08T17:17:36-06:00 2023-12-31 941250261 LINDQUIST VON HUSEN & JOYCE LLP 301 HOWARD STREET SUITE 850 SAN FRANCISCO CA 94105 990 2023-01-01 943385643 DAVID BROWER CENTER DAVI 5108090900 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 MARIA SCHELL HASSID EXECUTIVE DIRECTOR 5108090900 2024-11-05 1 0 KYLE GANLEY P01443362 4159579999 2023 2024-10-15 13:58:12Z MARIA SCHELL HASSID 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 2140022 0 1 X WWW.BROWERCENTER.ORG X 2001 CA THE DAVID BROWER CENTER IS A HOME FOR THE ENVIRONMENTAL MOVEMENT. WE ADVOCATE FOR THE BEAUTY, DIVERSITY AND ECOLOGICAL INTEGRITY OF THE EARTH. THE BROWER CENTER'S THREE KEY PROGRAM AREAS: 1. RESIDENT ORGANIZATIONS - PROVIDING OFFICE SPACE FOR NONPROFIT AND LIKE-MINDED FOR PROFIT ORGANIZATIONS; 2. CONFERENCE CENTER - HOSTING A WIDE VARIETY OF NO TO LOW WASTE EVENTS EACH YEAR; 3. ARTS AND EDUCATION - PROVIDING ENVIRONMENTAL ART EXHIBITIONS AND RELATED COMMUNITY PROGRAMS. 8 3 27 5 353741 0 207932 338060 1627517 1757912 5984 41050 3415 3000 1844848 2140022 0 0 0 0 878254 794762 0 0 51929 1594564 1660058 2472818 2454820 -627970 -314798 21835102 21659472 6828335 6966888 15006767 14692584 THE DAVID BROWER CENTER IS A HOME FOR THE ENVIRONMENTAL MOVEMENT. WE ADVOCATE FOR THE BEAUTY, DIVERSITY AND ECOLOGICAL INTEGRITY OF EARTH. 0 0 1070780 1084510 OFFICE RENTAL TO NONPROFIT ORGANIZATIONS AND OTHER COMPANIES. 529044 319661 RENTAL OF CONFERENCE CENTER 381685 0 PUBLIC PROGRAMS AND ART EXHIBITIONS. 1981509 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 36 0 27 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 3 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X MARIA SCHELL HASSID 5108090900 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 PETER BUCKLEY PRESIDENT 1.00 X X 0 0 0 JOHN FLORES TREASURER 0.50 X X 0 0 0 JOHN KNOX SECRETARY 0.50 X X 0 0 9479 KENNETH DAVID BROWER DIRECTOR 0.50 X 0 0 0 DAVID PHILLIPS DIRECTOR 0.50 40.00 X 0 201252 24612 NANCY SKINNER DIRECTOR 0.50 X 0 0 0 ADAM BERMAN DIRECTOR 0.50 X 0 0 0 ALEXA NORSTAD DIRECTOR 0.50 40.00 X 0 211400 30104 SUMONA MAJUMDAR DIRECTOR 0.50 40.00 X 0 172742 12216 MARIA SCHELL HASSID EXECUTIVE DIRECTOR 40.00 X 145385 0 7050 145385 585394 83461 1 0 1 0 0 119355 218705 338060 OFFICE RENTAL 531120 1357273 1069218 288055 CONFERENCE CENTER RENT 531120 352950 319661 33289 OPERATING EXP REIMBURS 531120 47689 15292 32397 1757912 41050 41050 FACILITY USE FEE 531120 3000 3000 3000 2140022 1404171 353741 44050 152435 91461 30487 30487 527964 420059 97428 10477 11504 7158 3998 348 46585 41285 2756 2544 56274 42445 10647 3182 30003 9822 20181 39733 12109 26680 944 149488 146126 2608 754 127061 110266 14970 1825 156418 156418 494167 434222 59945 88230 82928 4668 634 OPERATING & MAINTENANCE 194559 194559 IMPUTED INTEREST EXPENS 144291 144291 PROPERTY TAXES 132727 132727 UTILITIES 85885 85885 17496 14039 2723 734 2454820 1981509 421382 51929 1545 145 540440 683998 51750 139648 22154 17236 24328774 4589514 20186051 19739260 887066 935269 146096 143916 21835102 21659472 78042 69680 26935 88238 2967279 3108244 3649179 3595981 106900 104745 6828335 6966888 X 14679945 14475654 326822 216930 15006767 14692584 21835102 21659472 -314798 615 0 X X 0 1 X 1 0 X X X 2 EARTH ISLAND INSTITUTE 942889684 7 1 0 0 CENTER FOR ECOLITERACY 942911417 7 1 0 0 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 5436056 5436056 18701594 4480684 14220910 191124 108830 82294 19739260 TENANT SECURITY DEPOSITS 104745 104745 X 2143637 615 3000 3615 2140022 0 2140022 2457820 3000 3000 2454820 0 2454820 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. X X X X 0 0 0 0 0 0 0 0 0 ALEXA NORSTAD DIRECTOR 0 211400 0 0 0 0 0 0 0 30104 0 241504 0 0 DAVID PHILLIPS DIRECTOR 0 201252 0 0 0 0 0 0 0 24612 0 225864 0 0 SUMONA MAJUMDAR DIRECTOR 0 172742 0 0 0 0 0 0 0 12216 0 184958 0 0 MARIA SCHELL HASSID EXECUTIVE DIRECTOR 145385 0 0 0 0 0 0 0 7050 0 152435 0 0 0 PETER BUCKLEY PETER BUCKLEY IS THE PRESIDENT OF THE BOARD OF DIRECTORS. CONSTRUCTION FINANCING X 4910000 3108244 0 1 1 3108244 SCHEDULE L, PART II, THIS LOAN WAS FUNDED ON DECEMBER 10, 2007 WITH AN ORIGINAL AMOUNT OF $4,910,000. $1,410,000 HAD BEEN REPAID AS OF DECEMBER 31, 2013. AN ADDITIONAL $250,000 HAS BEEN REPAID SINCE 2013, INCLUDING PAYMENTS OF $50,000 EACH IN 2017, 2018 AND 2019, AND A PAYMENT OF $100,000 IN 2021, LEAVING A BALANCE OF $3,250,000 AS OF 12/31/21. THE LOAN WAS AMENDED AND RENEWED UPON ITS EXPIRATION ON 12/17/2017 FOR SEVEN ADDITIONAL YEARS WITH ZERO INTEREST. FOR FINANCIAL REPORTING PURPOSES, IMPUTED INTEREST IS CALCULATED AT 4.75%, AND THE OUTSTANDING PRINCIPAL BALANCE AS OF 12/31/23 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. FORM 990, PART VI, SECTION A, LINE 2 EARTH 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 7A THE DAVID BROWER CENTER IS A TYPE I SUPPORTING ORGANIZATION PER SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE CENTER'S BYLAWS NAME EARTH ISLAND INSTITUTE AND CENTER FOR ECOLITERACY AS DESIGNATORS WITHIN THE CLASS OF PUBLIC CHARITIES THAT ARE THE CENTER'S SUPPORTED ORGANIZATIONS. AS DESIGNATORS, EARTH ISLAND INSTITUTE AND CENTER FOR ECOLITERACY DESIGNATE THE NUMBER OF DIRECTORS ON THE CENTER'S GOVERNING BODY THAT EXCEEDS HALF OF THE TOTAL NUMBER OF AUTHORIZED DIRECTORS BY ONE. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS REVIEW THE DRAFT OF THE FORM 990 BEFORE FILING FINAL. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND EMPLOYEES OF THE DAVID BROWER CENTER. BOARD MEMBERS FILE AN ANNUAL DISCLOSURE STATEMENT. EMPLOYEES ARE ACCOUNTABLE PER EMPLOYEE MANUAL TO NOTIFY THE CENTER OF ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A COMPARABLE 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 19 UPON REQUEST FORM 990, PART XII, LINE 2C THE PROCESS OF OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR. CENTER FOR ECOLITERACY 2150 ALLSTON WAY SUITE 270 BERKELEY CA 94704 942911417 EDUCATION FOR SUSTAINABLE LIVING CA 501(C)(3) LINE 7 N/A 0 EARTH ISLAND INSTITUTE 2150 ALLSTON WAY SUITE 460 BERKELEY CA 94704 942889684 ENVIRONMENTAL RELATED PROJECTS CA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0