David Brower Center FY2023 filing

Tax-deductible

Berkeley, CA501(c)(3)Since 2001EnvironmentEIN 94-3385643Revenue $2.1M in FY2023

On file with the IRSbrowercenter.org2150 Allston Way Ste 100, 94704-1376 · Berkeley, CATax-exempt since Jun 2002Supporting organization — 509(a)(3)

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The David Brower Center is a home for the environmental movement. We advocate for the beauty, diversity and ecological integrity of earth.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$145K 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
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 6
filings with a surplus
Average deficit $315K a year · 16% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 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
$145K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $200K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7.0M
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 8 voting members
Worth a look: 3 of 8 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
+16% vs prior year
Spent
$2.5M
To programs
81%
Net assets
$14.7M
By yearFY2020–FY2025
Revenue
$2.1M
FY2023▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$1.7M
FY2022$1.8M
FY2023$2.1M
FY2024$2.8M
FY2025$2.0M
Expenses
$2.5M
FY2023▼ -0.7%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$2.0M
FY2022$2.5M
FY2023$2.5M
FY2024$2.5M
FY2025$2.5M
Net assets
$14.7M
FY2023▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$15.9M
FY2021$15.6M
FY2022$15.0M
FY2023$14.7M
FY2024$15.0M
FY2025$14.5M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Jun 2002.

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% · $2.0M Management & general 17% · $421K Fundraising 2% · $52K

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; $145K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$145,385Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Maria Schell Hassid’s $158K as Executive Director is at the 68th percentile of top reported officer pay among 1851 $1–10M environment 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 · 4 named individuals · Part VII

NameFY2025FY2023FY2022FY2021FY2020
Maria Schell Hassid$157,500$145,385$56,414——
Laurie Rich——$71,787$121,241$123,839
Ricardo Hernandez——$100,677——
Carrie Blanding——$55,890——

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 David Brower 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Supports environmental groups, hosts green events, and offers art and education programs.

Provided by the organization

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3 programs · $2.0M · in their own filed words · FY2023
01

Office rental to nonprofit organizations and other companies.

$1.1Mprogram expense
02

Rental of conference center

$529Kprogram expense
03

Public programs and art exhibitions.

$382Kprogram 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 · FY2022
Total grants receivedfrom 1 funder$200K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Fees for servicesLn 2g$1.8M
Gifts and grantsLn 1h$338K
Investment incomeLn 3$41K
Money outPt IX
$2.5M
Ln 25
Programscol B$2.0M
Managementcol C$421K
Fundraisingcol D$52K
Owns and owesPt X
$14.7M
net assets · Ln 32
Cash and savingsLn 1–2$684K
Total assetsLn 16$21.7M
LiabilitiesLn 26$7.0M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$338K
Government grantsLn 1e$119K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$41K
Other incomeLn 4–11$3K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$145
SavingsLn 2$684K
Cash and savings togetherLn 1–2$684K
InvestmentsLn 11–13$935K
Land, buildings, equipmentLn 10c$19.7M
Other assetsLn 15$144K
Total assetsLn 16$21.7M
LiabilitiesLn 26$7.0M
Net assetsLn 32$14.7M
OperationsPt I, VI
EmployeesI 524
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 FY23End FY23
Cash and savingsLn 1–2$542K$684K
InvestmentsLn 11–13$887K$935K
Land, buildings, equipmentLn 10c$20.2M$19.7M
Total assetsLn 16$21.8M$21.7M
LiabilitiesLn 26$6.8M$7.0M
Net assetsLn 32$15.0M$14.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$152K$91K$30K$30K
Other salaries and wagesLn 7$528K$420K$97K$10K
Pension plan contributionsLn 8$12K$7K$4K$348
Other employee benefitsLn 9$47K$41K$3K$3K
Payroll taxesLn 10$56K$42K$11K$3K
Legal feesLn 11b$30K$10K$20K
Accounting feesLn 11c$40K$12K$27K$944
Other fees for servicesLn 11g$149K$146K$3K$754
Office expensesLn 13$127K$110K$15K$2K
InterestLn 20$156K$156K
Depreciation, depletion and amortizationLn 22$494K$434K$60K
InsuranceLn 23$88K$83K$5K$634
Other expenses (24a–d)Ln 24$557K$413K$144K
All other expensesLn 24e$17K$14K$3K$734
Total functional expensesLn 25$2.5M$2.0M$421K$52K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.0M$2.5M−$525K$14.5M 990 PDF
FY2024 $2.8M$2.5M$321K$15.0M 990 PDF
FY2023 Viewing $2.1M$2.5M−$315K$14.7M 990 PDF
FY2022 $1.8M$2.5M−$628K$15.0M 990 PDF
FY2021 $1.7M$2.0M−$301K$15.6M 990 PDF
FY2020 $1.6M$2.0M−$442K$15.9M 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 $2,140,022 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $207,932$338,060
I-9 Program service revenuePrior year $1,627,517$1,757,912
I-10 Investment incomePrior year $5,984$41,050
I-11 Other revenuePrior year $3,415$3,000
I-12 Total revenuePrior year $1,844,848$2,140,022
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $878,254$794,762
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,594,564$1,660,058
I-18 Total expensesPrior year $2,472,818$2,454,820
I-19 Revenue less expensesPrior year −$627,970−$314,798
Part VI · Governance 3 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,140,022 across 7 lines filed
VIII-1e Government grants$119,355
VIII-1f All other contributions, gifts and grants$218,705
VIII-1h Total contributions, gifts and grants$338,060
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,404,171 · Unrelated business $353,741$1,757,912
VIII-3 Investment incomeExcluded from tax $41,050$41,050
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,000$3,000
VIII-12 Total revenueRelated to mission $1,404,171 · Unrelated business $353,741 · Excluded from tax $44,050$2,140,022
Part IX · Statement of functional expenses $2,454,820 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $91,461 · Management $30,487 · Fundraising $30,487$152,435
IX-7 Other salaries and wagesPrograms $420,059 · Management $97,428 · Fundraising $10,477$527,964
IX-8 Pension plan contributionsPrograms $7,158 · Management $3,998 · Fundraising $348$11,504
IX-9 Other employee benefitsPrograms $41,285 · Management $2,756 · Fundraising $2,544$46,585
IX-10 Payroll taxesPrograms $42,445 · Management $10,647 · Fundraising $3,182$56,274
IX-11b Legal feesPrograms $9,822 · Management $20,181$30,003
IX-11c Accounting feesPrograms $12,109 · Management $26,680 · Fundraising $944$39,733
IX-11g Other fees for servicesPrograms $146,126 · Management $2,608 · Fundraising $754$149,488
IX-13 Office expensesPrograms $110,266 · Management $14,970 · Fundraising $1,825$127,061
IX-20 InterestPrograms $156,418$156,418
IX-22 Depreciation, depletion and amortizationPrograms $434,222 · Management $59,945$494,167
IX-23 InsurancePrograms $82,928 · Management $4,668 · Fundraising $634$88,230
IX-24 Other expenses (24a–d)Programs $413,171 · Management $144,291$557,462
IX-24e All other expensesPrograms $14,039 · Management $2,723 · Fundraising $734$17,496
IX-25 Total functional expensesPrograms $1,981,509 · Management $421,382 · Fundraising $51,929$2,454,820
Part X · Balance sheet $21,659,472 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,545$145
X-2 Savings and temporary cash investmentsStart of year $540,440$683,998
X-4 Accounts receivableStart of year $51,750$139,648
X-9 Prepaid expenses and deferred chargesStart of year $22,154$17,236
X-10c Land, buildings and equipment, netStart of year $20,186,051$19,739,260
X-11 Publicly traded securitiesStart of year $887,066$935,269
X-15 Other assetsStart of year $146,096$143,916
X-16 Total assetsStart of year $21,835,102$21,659,472
X-17 Accounts payable and accrued expensesStart of year $78,042$69,680
X-19 Deferred revenueStart of year $26,935$88,238
X-25 Other liabilitiesStart of year $106,900$104,745
X-26 Total liabilitiesStart of year $6,828,335$6,966,888
X-27 Net assets without donor restrictionsStart of year $14,679,945$14,475,654
X-28 Net assets with donor restrictionsStart of year $326,822$216,930
X-32 Total net assets or fund balancesStart of year $15,006,767$14,692,584
X-33 Total liabilities and net assetsStart of year $21,835,102$21,659,472
Part XI · Reconciliation of net assets $14,692,584 net assets at year end
XI-1 Total revenue$2,140,022
XI-2 Total expenses$2,454,820
XI-3 Revenue less expenses−$314,798
XI-4 Net assets at start of year$15,006,767
XI-5 Net unrealized gains (losses) on investments$615
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$14,692,584

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

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