Berkeley Herbal Center FY2023 filing

Tax-deductible

Berkeley, CA501(c)(3)EducationEIN 14-1975183Revenue $478K in FY2023

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.
79¢ of each $1 spent went to programs.
$59K 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

FY2023 · 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$59K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.7 months of spending in cash; 3 or more.
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
$79K
24% of total assets
Looks good: liabilities are 24% 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
$478K
-13% vs prior year
Spent
$395K
To programs
79%
Net assets
$257K
By yearFY2020–FY2024
Revenue
$478K
FY2023▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2020$400K
FY2021$469K
FY2022$549K
FY2023$478K
FY2024$460K
Expenses
$395K
FY2023▼ -31%
Tap a bar for its year
Expenses by fiscal year
FY2020$391K
FY2021$474K
FY2022$572K
FY2023$395K
FY2024$519K
Net assets
$257K
FY2023▲ +50%
Tap a bar for its year
Net assets by fiscal year
FY2020$199K
FY2021$195K
FY2022$171K
FY2023$257K
FY2024$199K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

79 cents of each dollar spent went to programs.

Program services 79% · $313K Management & general 21% · $82K

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

11 people listed on the 990; $59K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Directo
$48,694Pt VII · Sec A
$10,250Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$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.

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Provided by the organization

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3 programs · $313K · in their own filed words · FY2023
01

In 2023 we also launched our online clinical internship program, providing a key educational resource for our online students to be mentored in clinical practice.

$155Kprogram expense
02

In 2023 we removed barriers to making clinic appointments, allowing us to serve a greater part of our community. Finally, we began partnering with other local herbal medicine schools and alumni to provide lower cost herbs and classes.

$99Kprogram expense
03

In 2023 we improved our student intake process and took student surveys to crowd source ideas for how to improve our educational offerings, this led to record breaking enrollment numbers for 2023.

$59Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$478K
Ln 12
Fees for servicesLn 2g$477K
Gifts and grantsLn 1h$1K
Money outPt IX
$395K
Ln 25
Programscol B$313K
Managementcol C$82K
Owns and owesPt X
$257K
net assets · Ln 32
Cash and savingsLn 1–2$188K
Total assetsLn 16$337K
LiabilitiesLn 26$79K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Fees for servicesLn 2g$477K
Total revenueLn 12$478K
Assets in detailPt X, end of year
CashLn 1$188K
SavingsLn 2$537
Cash and savings togetherLn 1–2$188K
Land, buildings, equipmentLn 10c$8K
Other assetsLn 15$24K
Total assetsLn 16$337K
LiabilitiesLn 26$79K
Net assetsLn 32$257K
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 FY23End FY23
Cash and savingsLn 1–2$93K$188K
Land, buildings, equipmentLn 10c$10K$8K
Total assetsLn 16$265K$337K
LiabilitiesLn 26$94K$79K
Net assetsLn 32$171K$257K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$59K$10K$49K
Other salaries and wagesLn 7$122K$122K
Other employee benefitsLn 9$325$325
Payroll taxesLn 10$11K$11K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$31K$24K$7K
Advertising and promotionLn 12$6K$6K$34
Office expensesLn 13$23K$13K$10K
Information technologyLn 14$7K$4K$3K
OccupancyLn 16$77K$73K$4K
TravelLn 17$3K$2K$692
Conferences, conventions and meetingsLn 19$4K$3K$900
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$6K$5K$354
Other expenses (24a–d)Ln 24$34K$34K
Total functional expensesLn 25$395K$313K$82K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $460K$519K−$59K$199K 990 PDF
FY2023 Viewing $478K$395K$82K$257K 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $477,611 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $39,150$1,082
I-9 Program service revenuePrior year $509,401$476,529
I-10 Investment incomePrior year $44$0
I-11 Other revenue$0
I-12 Total revenuePrior year $548,595$477,611
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $293,388$192,343
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $278,428$202,988
I-18 Total expensesPrior year $571,816$395,331
I-19 Revenue less expensesPrior year −$23,221$82,280
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 $477,611 across 4 lines filed
Lines not itemized here account for $7,310 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$1,082
VIII-1h Total contributions, gifts and grants$1,082
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $469,219$469,219
VIII-12 Total revenueRelated to mission $469,219 · Excluded from tax $7,310$477,611
Part IX · Statement of functional expenses $395,331 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $10,250 · Management $48,694$58,944
IX-7 Other salaries and wagesPrograms $122,392$122,392
IX-9 Other employee benefitsPrograms $325$325
IX-10 Payroll taxesPrograms $10,682$10,682
IX-11c Accounting feesManagement $7,300$7,300
IX-11g Other fees for servicesPrograms $24,432 · Management $6,961$31,393
IX-12 Advertising and promotionPrograms $5,758 · Management $34$5,792
IX-13 Office expensesPrograms $12,641 · Management $10,135$22,776
IX-14 Information technologyPrograms $4,184 · Management $3,251$7,435
IX-16 OccupancyPrograms $73,087 · Management $4,170$77,257
IX-17 TravelPrograms $2,145 · Management $692$2,837
IX-19 Conferences, conventions and meetingsPrograms $2,934 · Management $900$3,834
IX-20 InterestPrograms $3,372$3,372
IX-22 Depreciation, depletion and amortizationPrograms $1,511$1,511
IX-23 InsurancePrograms $5,377 · Management $354$5,731
IX-24 Other expenses (24a–d)Programs $33,750$33,750
IX-25 Total functional expensesPrograms $312,840 · Management $82,491 · Fundraising $0$395,331
Part X · Balance sheet $336,645 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $86,784$187,556
X-2 Savings and temporary cash investmentsStart of year $6,060$537
X-8 Inventories for sale or useStart of year $139,431$116,573
X-10c Land, buildings and equipment, netStart of year $9,840$8,329
X-15 Other assetsStart of year $23,142$23,650
X-16 Total assetsStart of year $265,257$336,645
X-25 Other liabilitiesStart of year $7,757$5,907
X-26 Total liabilitiesStart of year $93,836$79,318
X-27 Net assets without donor restrictionsStart of year $171,421$257,327
X-32 Total net assets or fund balancesStart of year $171,421$257,327
X-33 Total liabilities and net assetsStart of year $265,257$336,645
Part XI · Reconciliation of net assets $257,327 net assets at year end
XI-1 Total revenue$477,611
XI-2 Total expenses$395,331
XI-3 Revenue less expenses$82,280
XI-4 Net assets at start of year$171,421
XI-8 Prior period adjustments$3,626
XI-10 Net assets at end of year$257,327

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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