Berkeley Herbal Center FY2022 filing

Tax-deductible

Berkeley, CA501(c)(3)EducationEIN 14-1975183Revenue $549K in FY2022

On file with the IRSberkeleyherbalcenter.org1250 Addison St Ste G, 94702-1713 · Berkeley, CATax-exempt since May 2009School — 170(b)(1)(A)(ii)

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To develop and operate an institution to teach and disseminate educational material to the public including but not limited to material relating to the identification and medicinal uses of herbs.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$80K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $25K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$94K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$549K
+17% vs prior year
Spent
$572K
To programs
81%
Net assets
$171K
By yearFY2020–FY2024
Revenue
$549K
FY2022▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$400K
FY2021$469K
FY2022$549K
FY2023$478K
FY2024$460K
Expenses
$572K
FY2022▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$391K
FY2021$474K
FY2022$572K
FY2023$395K
FY2024$519K
Net assets
$171K
FY2022▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2020$199K
FY2021$195K
FY2022$171K
FY2023$257K
FY2024$199K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $464K Management & general 16% · $93K Fundraising 3% · $15K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation
$79,584Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Exec Directo
$0Pt VII · Sec A

Ashley Campos’s $92K as Exec Directo is at the 79th percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Ashley Campos$91,616$48,694——
Kathren Murrell Stevenson—$10,250$79,584—
Pamela J Fischer———$77,230
Kate Falcone$43,168———
Christine Sater———$14,146
Rose Birdsong Stuart$9,184———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Berkeley Herbal Center executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Teaches the public about identifying and medicinally using herbs.

Provided by the organization

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1 program · $464K · in their own filed words · FY2022
01

Our online village herbalist program year 2 experienced modest growth, allowing us to serve a broader community of students outside of the wider san francisco bay area. In 2022 we also added an onsite garden and updated our classroom space which allowed us to provide a better hands-on student experience to enhance their herbal knowledge…

$464Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$25K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$549K
Ln 12
Fees for servicesLn 2g$509K
Gifts and grantsLn 1h$39K
Investment incomeLn 3$44
Money outPt IX
$572K
Ln 25
Programscol B$464K
Managementcol C$93K
Fundraisingcol D$15K
Owns and owesPt X
$171K
net assets · Ln 32
Cash and savingsLn 1–2$93K
Total assetsLn 16$265K
LiabilitiesLn 26$94K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$39K
Government grantsLn 1e$30K
Noncash giftsLn 1g$4K
Fees for servicesLn 2g$509K
Investment incomeLn 3$44
Total revenueLn 12$549K
Assets in detailPt X, end of year
CashLn 1$87K
SavingsLn 2$6K
Cash and savings togetherLn 1–2$93K
Land, buildings, equipmentLn 10c$10K
Other assetsLn 15$23K
Total assetsLn 16$265K
LiabilitiesLn 26$94K
Net assetsLn 32$171K
OperationsPt I, VI
EmployeesI 514
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$119K$93K
Land, buildings, equipmentLn 10c$8K$10K
Total assetsLn 16$328K$265K
LiabilitiesLn 26$133K$94K
Net assetsLn 32$195K$171K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$80K$44K$28K$8K
Other salaries and wagesLn 7$176K$164K$7K$5K
Other employee benefitsLn 9$1K$976$260$65
Payroll taxesLn 10$37K$28K$7K$2K
Accounting feesLn 11c$22K$22K
Other fees for servicesLn 11g$17K$17K
Advertising and promotionLn 12$28K$28K
Office expensesLn 13$64K$50K$14K
Information technologyLn 14$10K$9K$1K
OccupancyLn 16$95K$86K$10K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$6K$6K
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$902$812$90
Other expenses (24a–d)Ln 24$27K$27K
Total functional expensesLn 25$572K$464K$93K$15K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $460K$519K−$59K$199K 990 PDF
FY2023 $478K$395K$82K$257K 990 PDF
FY2022 Viewing $549K$572K−$23K$171K 990 PDF
FY2021 $469K$474K−$4K$195K 990 PDF
FY2020 $400K$391K$10K$199K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $548,595 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,348$39,150
I-9 Program service revenuePrior year $464,893$509,401
I-10 Investment incomePrior year $24$44
I-11 Other revenue$0
I-12 Total revenuePrior year $469,265$548,595
I-13 Grants and similar amounts paidPrior year $3,334$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $225,052$293,388
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $245,370$278,428
I-18 Total expensesPrior year $473,756$571,816
I-19 Revenue less expensesPrior year −$4,491−$23,221
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $548,595 across 7 lines filed
Lines not itemized here account for $877 of total revenue; see the IRS return.
VIII-1e Government grants$29,847
VIII-1f All other contributions, gifts and grants$9,303
VIII-1g Noncash contributions (included above)$4,119
VIII-1h Total contributions, gifts and grants$39,150
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $492,866 · Excluded from tax $15,658$508,524
VIII-3 Investment incomeExcluded from tax $44$44
VIII-12 Total revenueRelated to mission $493,743 · Excluded from tax $15,702$548,595
Part IX · Statement of functional expenses $571,816 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $43,771 · Management $27,854 · Fundraising $7,958$79,583
IX-7 Other salaries and wagesPrograms $163,999 · Management $6,995 · Fundraising $4,664$175,658
IX-9 Other employee benefitsPrograms $976 · Management $260 · Fundraising $65$1,301
IX-10 Payroll taxesPrograms $27,635 · Management $7,369 · Fundraising $1,842$36,846
IX-11c Accounting feesManagement $21,903$21,903
IX-11g Other fees for servicesPrograms $17,285$17,285
IX-12 Advertising and promotionPrograms $27,766$27,766
IX-13 Office expensesPrograms $50,159 · Management $13,502$63,661
IX-14 Information technologyPrograms $9,387 · Management $1,043$10,430
IX-16 OccupancyPrograms $85,757 · Management $9,529$95,286
IX-17 TravelPrograms $1,719$1,719
IX-19 Conferences, conventions and meetingsPrograms $6,166$6,166
IX-20 InterestManagement $4,864$4,864
IX-22 Depreciation, depletion and amortizationPrograms $1,512$1,512
IX-23 InsurancePrograms $812 · Management $90$902
IX-24 Other expenses (24a–d)Programs $26,934$26,934
IX-25 Total functional expensesPrograms $463,878 · Management $93,409 · Fundraising $14,529$571,816
Part X · Balance sheet $265,257 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $119,312$86,784
X-2 Savings and temporary cash investments$6,060
X-8 Inventories for sale or useStart of year $165,355$139,431
X-10c Land, buildings and equipment, netStart of year $7,637$9,840
X-15 Other assetsStart of year $29,963$23,142
X-16 Total assetsStart of year $327,877$265,257
X-25 Other liabilitiesStart of year $30,991$7,757
X-26 Total liabilitiesStart of year $133,213$93,836
X-27 Net assets without donor restrictionsStart of year $194,664$171,421
X-32 Total net assets or fund balancesStart of year $194,664$171,421
X-33 Total liabilities and net assetsStart of year $327,877$265,257
Part XI · Reconciliation of net assets $171,421 net assets at year end
XI-1 Total revenue$548,595
XI-2 Total expenses$571,816
XI-3 Revenue less expenses−$23,221
XI-4 Net assets at start of year$194,664
XI-9 Other changes in net assets−$22
XI-10 Net assets at end of year$171,421

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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