Point B Design and Training FY2021 filing

Tax-deductible

Walnut Creek, CA501(c)(3)Community DevelopmentEIN 46-2269170

Promote access to education and provide educational opportunities around the world. Empower social innovators to define the way forward with communities.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$20K 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

FY2021 · 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
1 of 2
filings with a surplus
Average surplus $42K a year · 22% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$20K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $116
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$23K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 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
$256K
+116% vs prior year
Spent
$154K
To programs
89%
Net assets
$184K
By yearFY2020–FY2025
Revenue
$256K
FY2021▲ +116%
Revenue by fiscal year
FY2020$118K
FY2021$256K
FY2022$167K
FY2023$109K
FY2024$120K
FY2025$120K
Expenses
$154K
FY2021
Expenses by fiscal year
FY2020Not on file
FY2021$154K
FY2022Not on file
FY2023Not on file
FY2024Not on file
FY2025$138K
Net assets
$184K
FY2021▲ +124%
Net assets by fiscal year
FY2020$82K
FY2021$184K
FY2022$194K
FY2023$156K
FY2024$127K
FY2025$109K

From the FY2021 Form 990 · see the original

You’re viewing the FY2021 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 Aug 2014.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $137K Management & general 11% · $17K

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

Who runs it and what they're paid

6 people listed on the 990; $20K paid to officers and key staff.

Part VII, Section A · reportable compensation
$20,019Pt VII · Sec A
Executive Dir.
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Rochelle Ardesher’s $22K as Executive Dir. is at the 12th percentile of top reported officer pay among 1709 $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 · 3 named individuals · Part VII

NameFY2022FY2021FY2020
Rochelle Ardesher$22,270—$12,500
Gregory Antos—$20,019$10,000
Sandra Shum Non Voting——$612

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 Point B Design and Training 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empower social innovators globally to improve education access and opportunities for communities.

Provided by the organization

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1 program service account for $137K of program spending, described in the organization's own filed words · FY2021.
01

Support education and Community development in Myanmar.

$137Kprogram expense

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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$116

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$256K
Ln 12
Gifts and grantsLn 1h$251K
Fees for servicesLn 2g$5K
Money outPt IX
$154K
Ln 25
Programscol B$137K
Managementcol C$17K
Owns and owesPt X
$184K
net assets · Ln 32
Cash and savingsLn 1–2$203K
Total assetsLn 16$207K
LiabilitiesLn 26$23K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$251K
Fees for servicesLn 2g$5K
Gains on assetsLn 7$0
Total revenueLn 12$256K
Assets in detailPt X, end of year
CashLn 1$168K
SavingsLn 2$35K
Cash and savings togetherLn 1–2$203K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$207K
LiabilitiesLn 26$23K
Net assetsLn 32$184K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$85K$203K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$85K$207K
LiabilitiesLn 26$3K$23K
Net assetsLn 32$82K$184K
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$32K$32K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$61K$61K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K
Information technologyLn 14$9K$9K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$3K$3K
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$0
Other expenses (24a–d)Ln 24$43K$40K$3K
All other expensesLn 24e$564$198$366
Total functional expensesLn 25$154K$137K$17K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $120K$138K−$18K$109K 990 PDF
FY2024 $120K$127K 990 PDF
FY2023 $109K$156K 990 PDF
FY2022 $167K$194K 990 PDF
FY2021 Viewing $256K$154K$102K$184K 990 PDF
FY2020 $118K$82K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $256,340 across 10 lines filed
VIII-1f All other contributions, gifts and grants$251,234
VIII-1h Total contributions, gifts and grants$251,234
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,154$5,154
VIII-3 Investment income$0
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 events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax −$48−$48
VIII-12 Total revenueRelated to mission $5,154 · Excluded from tax −$48$256,340
Part IX · Statement of functional expenses $154,330 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 $31,735$31,735
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $61,285$61,285
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $1,213$1,213
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $3,250$3,250
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $1,561$1,561
IX-14 Information technologyManagement $9,048$9,048
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $2,563$2,563
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 Insurance$0
IX-24 Other expenses (24a–d)Programs $40,246 · Management $2,865$43,111
IX-24e All other expensesPrograms $198 · Management $366$564
IX-25 Total functional expensesPrograms $137,240 · Management $17,090 · Fundraising $0$154,330
Part X · Balance sheet $206,580 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $85,049$167,969
X-2 Savings and temporary cash investments$35,086
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $39$3,525
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
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 $85,088$206,580
X-17 Accounts payable and accrued expensesStart of year $3,125$20,019
X-24 Unsecured notes and loans payable$2,588
X-26 Total liabilitiesStart of year $3,125$22,607
X-27 Net assets without donor restrictionsStart of year $71,574$183,973
X-32 Total net assets or fund balancesStart of year $81,963$183,973
X-33 Total liabilities and net assetsStart of year $85,088$206,580
Part XI · Reconciliation of net assets $183,973 net assets at year end
XI-1 Total revenue$256,340
XI-2 Total expenses$154,330
XI-3 Revenue less expenses$102,010
XI-4 Net assets at start of year$81,963
XI-10 Net assets at end of year$183,973

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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