Center for Partnership Studies

Tax-deductible

Carmel, CA501(c)(3)Social ScienceEIN 77-0154454Revenue $306K in FY2024

On file with the IRSpartnershipway.org25700 Shafter Way, 93923-8200 · Carmel, CATax-exempt since May 1992Publicly supported charity — 170(b)(1)(A)(vi)

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Accelerate movement to Partnership systems of gender and racial equity, economic prosperity, and a sustainable environment through research, education, grassroots empowerment, and policy initiatives that promote human development,

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
Run by 85 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
0 of 5
filings with a surplus
Average deficit $117K a year · 60% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$86K
to officers and key staff · 28% of spending
Top officer’s pay lower than 69% of similar orgs
Worth a look: pay to officers and key staff is 28% of spending; over 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
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 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$306K
+789% vs prior year
Spent
$311K
To programs
62%
Net assets
$95K
By yearFY2020–FY2024
Revenue
$306K
FY2024▲ +789%
Tap a bar for its year
Revenue by fiscal year
FY2020$171K
FY2021$257K
FY2022$201K
FY2023$34K
FY2024$306K
Expenses
$311K
FY2024▲ +161%
Tap a bar for its year
Expenses by fiscal year
FY2020$347K
FY2021$556K
FY2022$221K
FY2023$119K
FY2024$311K
Net assets
$95K
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$503K
FY2021$205K
FY2022$184K
FY2023$100K
FY2024$95K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1992.

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

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $194K Management & general 34% · $106K Fundraising 3% · $11K

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

9 people listed on the 990; $86K paid to officers and key staff.

Part VII, Section A · reportable compensation
President and Co-Founder
$50,000Pt VII · Sec A
Operations Manager and Acting Treasurer/Secretary
$36,150Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Riane Eisler’s $50K as President and Co-Founder is at the 31st percentile of top reported officer pay among 157 $100K–1M social science 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 · 2 named individuals · Part VII

NameFY2024FY2021FY2020
Riane Eisler$50,000$49,500$66,000
Leah Gowron$36,150——

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.

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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 15aNo

Programs and updates

Promotes human development through research, education, and policy for gender and racial equity, economic prosperity, and a sustainable environment.

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Provided by the organization

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1 program · $194K · in their own filed words · FY2024
01

Caring Economics Program and General Programs

Dedicated to research and education to help move to economic policies and practices that give more visibility and value to the work of caring for people, starting in early childhood. This campaign features 3 programs focused on public policies, leadership development, and coalition building.

$194Kprogram 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 1 funder$20K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$306K
Ln 12
Gifts and grantsLn 1h$305K
Other incomeLn 4–11$606
Fees for servicesLn 2g$554
Money outPt IX
$311K
Ln 25
Programscol B$194K
Managementcol C$106K
Fundraisingcol D$11K
Owns and owesPt X
$95K
net assets · Ln 32
Cash and savingsLn 1–2$91K
Total assetsLn 16$95K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$305K
Fees for servicesLn 2g$554
Investment incomeLn 3$153
Other incomeLn 4–11$606
Total revenueLn 12$306K
Assets in detailPt X, end of year
CashLn 1$51K
SavingsLn 2$40K
Cash and savings togetherLn 1–2$91K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$95K
LiabilitiesLn 26$0
Net assetsLn 32$95K
OperationsPt I, VI
EmployeesI 50
VolunteersI 685
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 FY24End FY24
Cash and savingsLn 1–2$96K$91K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$100K$95K
LiabilitiesLn 26$0$0
Net assetsLn 32$100K$95K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$94K$0$94K$0
Accounting feesLn 11c$5K$0$5K$0
Professional fundraising feesLn 11e$10K$10K
Other fees for servicesLn 11g$66K$66K$0$0
Office expensesLn 13$4K$3K$398$199
Information technologyLn 14$31K$23K$7K$573
Depreciation, depletion and amortizationLn 22$0$0$0$0
Other expenses (24a–d)Ln 24$101K$101K$0$0
Total functional expensesLn 25$311K$194K$106K$11K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $306K$311K−$5K$95K 990 PDF
FY2023 $34K$119K−$85K$100K 990 PDF
FY2022 $201K$221K−$21K$184K 990 PDF
FY2021 $257K$556K−$299K$205K 990 PDF
FY2020 $171K$347K−$176K$503K 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 FY2024 990 (6 parts)
Part I · Summary $305,972 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $32,875$304,659
I-9 Program service revenuePrior year $1,199$554
I-10 Investment incomePrior year $180$153
I-11 Other revenuePrior year $150$606
I-12 Total revenuePrior year $34,404$305,972
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$10,000
I-17 Other expensesPrior year $119,056$301,175
I-18 Total expensesPrior year $119,056$311,175
I-19 Revenue less expensesPrior year −$84,652−$5,203
Part VI · Governance 7 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $305,972 across 6 lines filed
Lines not itemized here account for $500 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$304,659
VIII-1h Total contributions, gifts and grants$304,659
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$554
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $153$153
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $106$106
VIII-12 Total revenueRelated to mission $1,054 · Unrelated business $0 · Excluded from tax $259$305,972
Part IX · Statement of functional expenses $311,175 across 8 lines filed
IX-11a Management feesPrograms $0 · Management $93,765 · Fundraising $0$93,765
IX-11c Accounting feesPrograms $0 · Management $5,162 · Fundraising $0$5,162
IX-11e Professional fundraising feesFundraising $10,000$10,000
IX-11g Other fees for servicesPrograms $66,425 · Management $0 · Fundraising $0$66,425
IX-13 Office expensesPrograms $3,375 · Management $398 · Fundraising $199$3,972
IX-14 Information technologyPrograms $22,866 · Management $7,095 · Fundraising $573$30,534
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $101,317 · Management $0 · Fundraising $0$101,317
IX-25 Total functional expensesPrograms $193,983 · Management $106,420 · Fundraising $10,772$311,175
Part X · Balance sheet $95,051 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $55,968$50,612
X-2 Savings and temporary cash investmentsStart of year $40,286$40,439
X-9 Prepaid expenses and deferred chargesStart of year $4,000$4,000
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $100,254$95,051
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $67,759$52,556
X-28 Net assets with donor restrictionsStart of year $32,495$42,495
X-32 Total net assets or fund balancesStart of year $100,254$95,051
X-33 Total liabilities and net assetsStart of year $100,254$95,051
Part XI · Reconciliation of net assets $95,051 net assets at year end
XI-1 Total revenue$305,972
XI-2 Total expenses$311,175
XI-3 Revenue less expenses−$5,203
XI-4 Net assets at start of year$100,254
XI-10 Net assets at end of year$95,051

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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