2024-11-06T13:19:35-08:00 2023-12-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-01-01 942761355 Northern California Grantmakers NORT 4157774111 160 Spear Street 360 San Francisco CA 94105 Dwayne S Marsh President & CEO 2024-11-06 true true Douglas W Regalia P00186389 9253140390 2023 2024-10-15 13:58:12Z Dwayne S Marsh 160 Spear Street 360 San Francisco CA 94105 4385437 false X www.ncg.org X 1981 CA Northern California Grantmakers (NCG) brings philanthropic entities together to build healthy, thriving, and just communities. We create conditions for foundations, nonprofit organizations, government, and business to advance racial equity and tackle our (continued p 2) 13 13 27 150 0 6754478 3596236 797878 766058 9639 16427 14977 6716 7576972 4385437 1785500 301737 0 3384775 3636724 0 386502 2152107 2437412 7322382 6375873 254590 -1990436 8023491 5108312 2823635 1898892 5199856 3209420 regions most pressing social issues. We pool resources, share information, work together, and learn from each other. NCG recognizes that the challenges facing our communities are complex, entrenched and interconnected. false false 4945892 301737 2036974 Member Engagement-----------------NCG welcomes people across philanthropy into our community of learners, practitioners, and change-makers, making connections to help address issues and inequities in communities across the region. Our professional development and educational programs for members include favorites such as the New Grantmakers Institute and as well as programming on the issues of the day.Sharpened Philanthropic Practice--------------------------------NCG builds networks with our member colleagues and other community stakeholders through programming, services, convening and policy work that moves philanthropy toward an intentional focus on achieving equity in our communities. Focus includes support for social and economic inclusion for all residents and increased investment in community-based organizations that are committed to achieving that goal.Regional Vibrancy and Sustainability------------------------------------NCG builds networks with our member colleagues and other community stakeholders to sustain the fabric and culture of the place we call home. Focus includes support for economic inclusion for all residents, and community resiliency. Leadership and Organizational Culture-------------------------------------To accomplish our best work, we attend to the individuals and institutions making things happen with a consistent focus on equity and social justice. This includes:* supporting individual skill and professional development;* cultivating executive leadership as well as the next generation of sector leaders;* focusing on the internal culture and practices of philanthropic institutions; and nurturing a thriving, sector-wide community that is rooted in a strong sense of shared purpose, committed to continual growth and learning, and making time to inspire and celebrate one another. 4945892 true true false false false false false false true false true false false true true true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 48 0 true 27 true false false false false false false false 0 false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CA X X X Alice C Bryant 4157774111 160 Spear Street Suite 360 San Francisco CA 94105 Dwayne S Marsh President & CEO 37.50 0.00 X 316250 0 55358 Jeff Hodos VP Fin & Ops 37.50 0.00 X 187936 0 40152 Steven Barton VP Strategic Initiatives 37.50 0.00 188142 0 39786 Kathryn Seely Sr Dir Leadership 37.50 0.00 149295 0 35613 Sajid Qurratulain Public Affairs 37.50 0.00 155388 0 28107 Alice Cabrera Bryant Dir of Finance 37.50 0.00 X 150327 0 25354 Sarah Frankfurth Reg/Prog/Ptnrs 37.50 0.00 127421 0 33981 Kayla Ballard Sr Manager Comms 37.50 0.00 122374 0 37443 Jaime Woods Partnerships 37.50 0.00 125567 0 7234 Janet Y Spears Chair 1.00 0.00 X X 0 0 0 Glen Gailich Vice Chair 1.00 0.00 X X 0 0 0 Cecilia Chen Treasurer 1.00 0.00 X X 0 0 0 Lucia Corral Pea Secretary 1.00 0.00 X X 0 0 0 Gina Dalma Director 0.25 0.00 X 0 0 0 Alexandra Desautels Director 0.25 0.00 X 0 0 0 Priscilla Enriquez Director 0.25 0.00 X 0 0 0 Bryna Lipper Director 0.25 0.00 X 0 0 0 Cecilia Oregn Director 0.25 0.00 X 0 0 0 Adrain Schurr Director 0.25 0.00 X 0 0 0 Allen Fernandez Smith Director 0.25 0.00 X 0 0 0 Kenji Treanor Director 0.25 0.00 X 0 0 0 Sachi Yoshii Director 0.25 0.00 X 0 0 0 1522700 303028 13 false true false 0 1264200 2332036 3596236 Fiscal sponsorship income 711300 241813 241813 Program fees 711300 524245 524245 766058 16427 16427 0 0 0 0 0 0 0 Other 711300 6716 6716 6716 4385437 772774 16427 X 301737 301737 0 0 0 654513 491738 115395 47380 0 2144315 1611032 378054 155229 230781 172611 44300 13870 396586 328978 54452 13156 210529 164694 34284 11551 0 0 0 0 0 0 994140 684468 216060 93612 0 24826 16387 8328 111 149958 119971 22628 7359 0 489274 371237 84661 33376 95994 59821 32256 3917 0 0 0 0 46103 34828 8110 3165 13503 8349 4392 762 Catering/hospitality/membershp 282727 272240 10307 180 Fiscal sponsorship expense 237424 237424 Dues and subscriptions 38014 28697 7014 2303 Stipends and honoraria 37838 37838 27611 3842 23238 531 6375873 4945892 1043479 386502 5749107 2893312 490096 11611 399250 412253 58482 22500 0 0 250021 361202 0 80659 47123 485243 475443 49049 9800 18903 281232 0 0 0 927924 1069279 8023491 5108312 1263995 129885 189500 218500 280668 269236 1089472 1281271 2823635 1898892 X 1503111 464876 3696745 2744544 5199856 3209420 8023491 5108312 -1990436 X X false true X true false X 5476033 5121835 5266845 6754478 3596236 26215427 0 0 5476033 5121835 5266845 6754478 3596236 26215427 4398050 21817377 8831 3705 9334 9639 16427 47936 0 9347 22941 22455 14977 6716 76436 26339799 4367726 0.82830 0.72620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 485243 475443 9800 9800 Deposits 43301 Right of Use - premises 1025978 1069279 Accrued payroll liabilities 249759 Operating lease payable 1031512 1281271 X 4385437 4385437 4385437 6375873 6375873 6375873 Part IV, Line 2b: Explanation of escrow account liability Northern California Grantmakers was the fiscal sponsor for several groups, including California Criminal Justice Funders Group, Environmental Education Funder Collaborative, and Hawaii Philanthropy Forum during the year ended December 31, 2023 and received fees for providing this service amounting to $241,813. Expenses related to these fiscal sponsorships amounted to $237,424 during the year ended December 31, 2023. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, NCG is required to report information regarding its exposure to various tax positions taken by NCG and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that NCG has adequately evaluated its current tax positions and has concluded that as of December 31, 2023, NCG does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.NCG has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c) (3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that NCG continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. NCG may periodically receive unrelated business income (such as sublease rental income and advertising revenue) requiring NCG to file separate tax returns under federal and state statutes. Under such conditions, NCG calculates and accrues the applicable taxes payable. false Amalgamated Foundation 1825 K Street Northwest Washington DC 20006 821517696 501(c)(3) 270237 0 Youth Organizing Southern Calif Grantmakers 1000 Alameda Street 230 Los Angeles CA 90012 952831058 501(c)(3) 16500 0 Philanthropy 2 0 X X X X false false false false false false false false false Alice Cabrera Bryant Dir of Finance 150327 14953 10401 175681 Dwayne S Marsh President & CEO 316250 32117 23241 371608 Jeff Hodos VP Fin & Ops 187936 18729 21423 228088 Kathryn Seely Sr Dir Leadership 149295 14892 20721 184908 Kayla Ballard Sr Manager Comms 122374 12282 25161 159817 Sajid Qurratulain Public Affairs 155388 7398 20709 183495 Sarah Frankfurth Reg/Prog/Ptnrs 127421 13434 20547 161402 Steven Barton VP Strategic Initiatives 188142 18729 21057 227928 Part III, Additional Information MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in San Francisco, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.