Laurel District Association FY2020 filing

Tax-deductible

Oakland, CA501(c)(3)Since 2005Community DevelopmentEIN 36-4582184Revenue $269K in FY2020

On file with the IRSlaureloakland.com4222 Macarthur Blvd, 94619-1908 · Oakland, CATax-exempt since Jan 2006Publicly supported charity — 170(b)(1)(A)(vi)

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Our mission is to revitalize the commercial corridor of the Laurel District, one of Oaklands beloved and most unique communities.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$36K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $32K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$36K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$269K
Spent
$194K
To programs
85%
Net assets
$154K
By yearFY2020–FY2025
Revenue
$269K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$269K
FY2021$245K
FY2022$335K
FY2023$429K
FY2024$469K
FY2025$609K
Expenses
$194K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$194K
FY2021$183K
FY2022$329K
FY2023$422K
FY2024$494K
FY2025$542K
Net assets
$154K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$154K
FY2021$213K
FY2022$219K
FY2023$221K
FY2024$210K
FY2025$275K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2006.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $165K Management & general 14% · $26K Fundraising 1% · $3K

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

10 people listed on the 990; $36K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$35,616Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Daniel Swafford’s $52K as Executive Dir. is at the 30th percentile of top reported officer pay among 1708 $100K–1M community development 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Daniel Swafford$51,662$52,083$60,900$45,833$47,500$35,616

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 Laurel District Association 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

Programs and updates

Improves neighborhoods via community oversight, development, and activities.

Provided by the organization

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3 programs · $165K · in their own filed words · FY2020
01

Public Rights of Way and Sidewalk (PROW)We oversee approved funding for the maintenance, security, and beautification of Laurel District.Accomplishments: Hiring Oaklands Peralta Services to remove trash in the district five days a week, steam clean the sidewalks, remove graffiti and perform general maintenance on a weekly basis.

$103Kprogram expense
02

District Identity and Streetscape Improvements (DISI)We place an emphasis on the marketing, branding and integration of Laurel District, so that we can foster a true sense of community and pride. Specially curated events within the Laurel help establish new connections and foster relationships.

$39Kprogram expense
03

Community Oversight, Development and Support We collaborate with various community & residence groups, including the Neighborhood Crime Prevention Council, Laurel Village, Redwood Heights Community Group, Maxwell Park, Allendale and Brookdale. We allocate a budget for the administration of the Business Improvement District.

$23Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$269K
Ln 12
Gifts and grantsLn 1h$249K
Other incomeLn 4–11$20K
Investment incomeLn 3$7
Money outPt IX
$194K
Ln 25
Programscol B$165K
Managementcol C$26K
Fundraisingcol D$3K
Owns and owesPt X
$154K
net assets · Ln 32
Cash and savingsLn 1–2$153K
Total assetsLn 16$154K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$249K
Government grantsLn 1e$9K
Fundraising eventsLn 1c$14K
Investment incomeLn 3$7
Other incomeLn 4–11$20K
Gains on assetsLn 7$0
Total revenueLn 12$269K
Assets in detailPt X, end of year
CashLn 1$153K
SavingsLn 2$0
Cash and savings togetherLn 1–2$153K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$154K
LiabilitiesLn 26$0
Net assetsLn 32$154K
OperationsPt I, VI
EmployeesI 54
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$78K$153K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$78K$154K
LiabilitiesLn 26$0$0
Net assetsLn 32$78K$154K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$36K$27K$9K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$11K$11K$125
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$12K$9K$3K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$24K$21K$2K
Office expensesLn 13$3K$3K
Information technologyLn 14$2K$2K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$23$23
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$7K$385$7K
Other expenses (24a–d)Ln 24$96K$96K
All other expensesLn 24e$334$234$100
Total functional expensesLn 25$194K$165K$26K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $609K$542K$66K$275K 990 PDF
FY2024 $469K$494K−$25K$210K 990 PDF
FY2023 $429K$422K$7K$221K 990 PDF
FY2022 $335K$329K$6K$219K 990 PDF
FY2021 $245K$183K$62K$213K 990 PDF
FY2020 Viewing $269K$194K$76K$154K 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 FY2020 990 (6 parts)
Part I · Summary $269,310 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $202,903$248,814
I-9 Program service revenue$0
I-10 Investment incomePrior year $26$7
I-11 Other revenuePrior year $12,805$20,489
I-12 Total revenuePrior year $215,734$269,310
I-13 Grants and similar amounts paidPrior year $16,718$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $46,213$59,071
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $145,290$134,611
I-18 Total expensesPrior year $208,221$193,682
I-19 Revenue less expensesPrior year $7,513$75,628
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $269,310 across 12 lines filed
VIII-1b Membership dues$225,256
VIII-1c Fundraising events$14,093
VIII-1e Government grants$9,375
VIII-1f All other contributions, gifts and grants$90
VIII-1h Total contributions, gifts and grants$248,814
VIII-3 Investment incomeExcluded from tax $7$7
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $17,785$17,785
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,704$2,704
VIII-12 Total revenueExcluded from tax $20,496$269,310
Part IX · Statement of functional expenses $193,682 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $26,712 · Management $8,904$35,616
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $11,095 · Management $125$11,220
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $9,176 · Management $3,059$12,235
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,050$1,050
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $1,061$1,061
IX-12 Advertising and promotionPrograms $21,317 · Fundraising $2,445$23,762
IX-13 Office expensesManagement $2,656$2,656
IX-14 Information technologyManagement $2,338$2,338
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelManagement $23$23
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $385 · Management $6,746$7,131
IX-24 Other expenses (24a–d)Programs $96,256$96,256
IX-24e All other expensesManagement $234 · Fundraising $100$334
IX-25 Total functional expensesPrograms $164,941 · Management $26,196 · Fundraising $2,545$193,682
Part X · Balance sheet $154,491 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $77,543$152,766
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $745$1,725
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $78,288$154,491
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $78,288$154,491
X-32 Total net assets or fund balancesStart of year $78,288$154,491
X-33 Total liabilities and net assetsStart of year $78,288$154,491
Part XI · Reconciliation of net assets $154,491 net assets at year end
XI-1 Total revenue$269,310
XI-2 Total expenses$193,682
XI-3 Revenue less expenses$75,628
XI-4 Net assets at start of year$78,288
XI-8 Prior period adjustments$575
XI-10 Net assets at end of year$154,491

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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