2023-11-09T19:27:22-06:00 2022-12-31 390859910 BAKER TILLY US LLP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2022-01-01 943214166 COMMON COUNSEL FOUNDATION COMM 5108342995 1624 FRANKLIN STREET 1022 OAKLAND CA 94612 PHILIP SMITH CHIEF FINANCIAL OFFICER 5108342995 2023-11-09 1 PHILIP SMITH 999009999 0 BRIAN YACKER P00401346 9492222999 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PEGGY SAIKA 1624 FRANKLIN STREET 1022 OAKLAND CA 94612 75321239 0 X WWW.COMMONCOUNSEL.ORG X 1988 CA CCF ADVANCES EQUITY AND ENVIRONMENTAL HEALTH THROUGH A COMBINATION OF DIRECT GRANT MAKING AND STRATEGIC PHILANTHROPIC ADVISING FOR CLIENT MEMBER FUNDS AND MANAGES PROJECTS FOCUSED ON ORGANIZATIONAL DEVELOPMENT, LEADERSHIP SUSTAINABILITY AND DONOR EDUCATION. 7 7 79 7 0 0 84534615 52944640 1139550 1521990 14268 511751 3686 0 85692119 54978381 19431669 37298477 0 0 5401372 8069740 0 0 255890 7367792 8751595 32200833 54119812 53491286 858569 96797040 97359062 3495393 3203674 93301647 94155388 X COMMON COUNSEL FOUNDATION ADVANCES EQUITY AND ENVIRONMENTAL HEALTH THROUGH A COMBINATION OF DIRECT GRANT MAKING AND STRATEGIC PHILANTHROPIC ADVISING FOR CLIENT MEMBER FUNDS AND MANAGES PROJECTS FOCUSED ON ORGANIZATIONAL DEVELOPMENT, LEADERSHIP SUSTAINABILITY, AND DONOR EDUCATION. 0 0 37298477 37298477 STRATEGIC AND VALUES-DRIVEN GRANTMAKING - IN 2022, COMMON COUNSEL FOUNDATION (COMMON COUNSEL) MADE JUST OVER $37 MILLION IN GRANTS TO CHARITABLE ORGANIZATIONS THAT ARE ADVANCING EFFECTIVE SOLUTIONS TO LONGSTANDING SOCIAL AND ENVIRONMENTAL INEQUITIES, THROUGH ITS DIRECT GRANTMAKING. FOUNDED IN 1988, COMMON COUNSEL ADVANCES EQUITY AND ENVIRONMENTAL HEALTH THROUGH A COMBINATION OF DIRECT GRANT MAKING AND STRATEGIC PHILANTHROPIC ADVISING FOR CLIENT MEMBER FUNDS AND MANAGES PROJECTS FOCUSED ON ORGANIZATIONAL DEVELOPMENT, LEADERSHIP TRAINING AND SUSTAINABILITY AND DONOR EDUCATION. COMMON COUNSEL PARTNERS WITH FAMILIES AND INDIVIDUAL DONORS TO EXPAND PHILANTHROPIC RESOURCES FOR GRASSROOTS GROUPS COMPOSED OF AND LED BY MEMBERS OF VULNERABLE COMMUNITIES AND SOCIAL MOVEMENTS. IN ORDER TO EXPAND THE SCALE OF PHILANTHROPIC RESOURCES FOR COMMUNITY-LED GROUPS, COMMON COUNSEL UTILIZES TWO GUIDING PRINCIPLES FOR ITS STRATEGIC GRANTMAKING. FIRST, COMMON COUNSEL INVESTS IN COMMUNITY LEADERSHIP TO ADVANCE MEANINGFUL SOLUTIONS TO CRITICAL SOCIAL, ECONOMIC AND ECOLOGICAL CHALLENGES. SECOND, COMMON COUNSEL SUPPORTS INCREASED COLLABORATION THROUGH SHARED CAMPAIGNS AND LONG-TERM ALLIANCES THAT SERVE TO AMPLIFY THE EFFECTIVENESS OF LOCAL EFFORTS. FOR DECADES, THESE TWO STRATEGIES HAVE ALLOWED GROUPS TO DEVELOP COMMUNITY LEADERSHIP, TO ADVANCE SYSTEMIC SOLUTIONS DEFINED BY COMMUNITY MEMBERS THEMSELVES, AND TO ENSURE HEALTH AND EQUITY FOR EVERYONE. 11911690 1276386 FISCAL SPONSORSHIP -COMMON COUNSEL FOUNDATION'S FISCAL SPONSORSHIP PROGRAM ENSURES THE HEALTH AND VITALITY OF THE SPONSORED COMMUNITY-LED ORGANIZATIONS, AND PROMOTES STRATEGIC COORDINATION IN THE PHILANTHROPIC SECTOR. IN 2022, CCF ACTED AS FISCAL SPONSOR FOR THE KINDLE PROJECT, THE WINDCALL INSTITUTE, ROADMAP, THE MOVEMENT 4 BLACK LIVES, AND COLOR CONGRESS. THE KINDLE PROJECT SEEKS TO FOSTER CREATIVE IDEAS TO INSPIRE AND SUPPORT POSSIBILITIES FOR TRANSFORMATIONAL CHANGE.THE WINDCALL INSTITUTE SUPPORTS THE DEVELOPMENT AND SUSTAINABILITY OF LEADERS, WHICH IS A KEY TO ENSURING STRONG, HEALTHY VISIONARY ORGANIZATIONS. ROADMAP IS A NATIONAL NETWORK OF ORGANIZATIONAL-DEVELOPMENT CONSULTANTS DEDICATED TO SERVING SOCIAL-JUSTICE ORGANIZATIONS. ROADMAP SERVES AS A FORUM FOR PEER EXCHANGE AND INNOVATION AMONG ORGANIZATIONAL-DEVELOPMENT CONSULTANTS. THE MOVEMENT 4 BLACK LIVES WAS CREATED AS A SPACE FOR BLACK ORGANIZATIONS ACROSS THE COUNTRY TO DEBATE AND DISCUSS THE CURRENT POLITICAL CONDITIONS, DEVELOP SHARED ASSESSMENTS OF WHAT POLITICAL INTERVENTIONS WERE NECESSARY IN ORDER TO ACHIEVE KEY POLICY, CULTURAL AND POLITICAL WINS, CONVENE ORGANIZATIONAL LEADERSHIP IN ORDER TO DEBATE AND COCREATE A SHARED MOVEMENT WIDE STRATEGY. COLOR CONGRESS IS AN INTERMEDIARY AND A FUNDER THAT IS BUILDING A NATIONAL COLLECTIVE OF MAJORITY PEOPLE OF COLOR (POC) AND POCLED ORGANIZATIONS AIMED AT CENTERING AND STRENGTHENING NONFICTION STORYTELLING BY, FOR AND ABOUT PEOPLE OF COLOR ACROSS THE UNITED STATES AND TERRITORIES. 3008036 245604 PHILANTHROPIC SERVICES -COMMON COUNSEL FOUNDATION PROVIDES STRATEGIC PHILANTHROPIC ADVICE, GRANTS MANAGEMENT AND ADMINISTRATION, AND ACCOUNTING SUPPORT TO INDEPENDENT FOUNDATIONS THAT SHARE A COMMITMENT TO EQUITY AND ENVIRONMENTAL HEALTH. CCF ASSISTS ITS CLIENTS IN STREAMLINING THEIR GRANTMAKING PROCESSES AND DEEPENING THEIR IMPACT. IN ADDITION TO THE SERVICES ALREADY NOTED, CCF HELPS CLIENTS REFINE THEIR GRANTMAKING STRATEGY AND PROVIDES RESEARCH, DUE DILIGENCE, GRANT RECOMMENDATIONS, TRUSTEE SUPPORT, AND LEGAL COMPLIANCE. CCF TAPS COMMUNITY ADVISORS, EACH OF WHOM HAS DEEP CONNECTIONS TO COMMUNITY-LED ORGANIZATIONS AND WHOSE KNOWLEDGE AND EXPERTISE ADDS TO THE KNOWLEDGE AND EXPERTISE OF CCF'S STAFF. CCF'S COMMUNITY ADVISORS AND STAFF ENSURE THAT THE ORGANIZATION IS AWARE OF THE LATEST INNOVATIONS EMERGING FROM LOCAL COMMUNITIES AND OF PIONEERING SOLUTIONS DEVELOPED BY LOCAL LEADERS. CCF'S STAFF AND ADVISORS ARE ABLE TO IDENTIFY COMMUNITY LEADERS WHO HAVE EXCITING VISION AND ORGANIZATIONS WITH PROMISING NEW MODELS AND APPROACHES. 52218203 1 1 0 1 0 1 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 291 0 1 79 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X THE ORGANIZATION 5108342995 1624 FRANKLIN STREET 1022 OAKLAND CA 94612 PHILIP SMITH CHIEF FINANCE OFFICER 40.00 X 194189 0 32054 PEGGY SAIKA EXECUTIVE DIRECTOR 40.00 X 214583 0 7210 KARISSA LEWIS FIELD & ORGANIZING EXECUTIVE LEAD 40.00 X 188428 0 24423 SARAH GORT MANAGING DIRECTOR 40.00 X 194672 0 15964 JAZMIN SEGURA MONCTEZUMA DIRECTOR, FUND FOR AN INCLUSIVE CA 40.00 X 191820 0 16002 ALLISTAIR MALLILLIN DIR. OF STRATEGY AND ASSET BUILDING 40.00 X 186208 0 6358 M ADAMS OPERATIONS AND INFRASTRUCTURE EXEC. LEAD 40.00 X 161833 0 18750 SHANELLE MATTHEW COMMUNICATIONS DIRECTOR 40.00 X 162661 0 15252 SONYA CHILDRESS CO-DIRECTOR, THE COLOR CONGRESS 40.00 X 145833 0 29212 RONNIE GOINES DIRECTOR OF RESOURCE STRATEGY 40.00 X 159377 0 15336 MARY HOOK NATIONAL FIELD SECRETARY 40.00 X 145329 0 21391 SAHAR DRIVER CO-DIRECTOR, THE COLOR CONGRESS 40.00 X 145833 0 12066 ALEX TOM CHAIR 1.00 X X 0 0 0 CHINA CHING VICE CHAIR 1.00 X X 0 0 0 GARRETT COLLINS TREASURER 1.00 X X 0 0 0 VANESSA DANIEL DIRECTOR 1.00 X 0 0 0 ED LEE DIRECTOR 1.00 X 0 0 0 DENIS QUIRIN DIRECTOR 1.00 X 0 0 0 CARLY HARE DIRECTOR 1.00 X 0 0 0 2090766 0 214018 25 0 1 0 GLYMPH CONSULTING LLC 727 RAVENWOOD DRIVE GLEN BURNIE MD 21060 RECRUITMENT CONSULTING SERVICE 385792 BERLIN ROSEN LTD 15 MAIDEN LANE SUITE 1600 NEW YORK NY 10038 GENERAL COMMUNICATION SUPPORT 242500 STOTT DEVELOPMENT SOLUTIONS GROUP INC 4516 WOODDALE AVENUE EDINA MN 55424 DEVELOPMENT SUPPORT 229500 CONSTELLATION COMMUNICATION INC 211 ST JAMES PL APT 3B BROOKLYN NY 11238 COMMUNICATIONS & ADVISING SUPPORT 138359 AURELIUS ACCOUNTING INC 4521 17TH STREET UNIT 1 SAN FRANCISCO CA 94114 ACCOUNTING SERVICES 130537 9 52944640 52944640 FISCAL SPONSORSHIP 561000 1276386 1276386 PHILANTHROPIC SERVICES 561000 245604 245604 1521990 573873 573873 20280736 20342858 -62122 -62122 -62122 54978381 1521990 0 511751 36853477 36853477 445000 445000 1452494 816001 547776 88717 5053525 4707982 279992 65551 140841 130550 8337 1954 931700 823380 84890 23430 491180 425488 54965 10727 184706 167343 14528 2835 290318 290318 385161 385161 20000 20000 4841744 4651712 159916 30116 1093 1093 842271 800004 38717 3550 118389 117605 656 128 131000 83527 40118 7355 1332649 1320608 10075 1966 402805 374732 23512 4561 8441 6159 1909 373 94269 45598 40723 7948 MEMBERSHIP DUES 86859 53989 27611 5259 EQUIPMENT RENTAL 11196 9193 1676 327 MEMBER FEES 694 694 54119812 52218203 1645719 255890 30539306 23858867 34795782 44520294 26240379 24338525 417547 632728 202566 329015 99743 35094 134 64649 3790136 2772773 807732 687218 3458 154993 96797040 97359062 1513334 2114772 1607424 578000 374635 368648 0 142254 3495393 3203674 X 20911064 15172931 72390583 78982457 93301647 94155388 96797040 97359062 858569 -4828 0 X X 0 1 X 1 0 X 17414561 7169987 40127356 84534615 52944640 202191159 17414561 7169987 40127356 84534615 52944640 202191159 27647611 174543548 50100 99195 78533 66163 573873 867864 925 11907 3855 3686 20373 203079396 7082998 0.85950 0.90430 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 925. 2019 AMOUNT: $ 11,907. 2020 AMOUNT: $ 3,855. 2021 AMOUNT: $ 3,686. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 226355 210806 437161 52090841 52528002 1000000 250000 0 0 968334 786339 1000000 1000000 3754673 5632010 6000 7000 273450 437161 723611 242084 196585 250000 250000 938669 1408004 7000 273450 226355 506805 14 20568047 23145174 8712343 1 1 37871 30135 7736 61872 4959 56913 64649 LEASE LIABILITY 142254 142254 X 55095558 -4828 122005 117177 54978381 0 54978381 54241817 122005 122005 54119812 0 54119812 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM PAYING FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND BY THE CALIFORNIA REVENUE AND TAXATION CODE UNDER SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR SUCH TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. EACH YEAR, MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITION THE ORGANIZATION HAS TAKEN IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITION THE ORGANIZATION HAS TAKEN IS SUPPORTED BY SUBSTANTIAL AUTHORITY AND HENCE DOES NOT NEED TO BE MEASURED OR DISCLOSED IN THESE FINANCIAL STATEMENTS. 1 SOUTH AMERICA 0 0 GRANTMAKING 240000 NORTH AMERICA 0 0 GRANTMAKING 20000 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 185000 0 0 0 0 0 0 445000 0 445000 SOUTH AMERICA PROJECT SUPPORT FOR ENVIRONMENTAL EDUCATION 240000 WIRE 0 NORTH AMERICA PROJECT SUPPORT FOR ARCTIC FUNDERS COLLABORATIVE 20000 CHECK 0 EAST ASIA AND THE PACIFIC GENERAL OPERATING 185000 WIRE 0 2 1 0 0 0 0 0 0 PART I, LINE 2: CCF CONDUCTS DUE DILIGENCE AND MONITORING THAT INCLUDES 1) REVIEW OF THE US TREASURY OFFICE OF FOREIGN ASSETS CONTROL'S RISK ASSESSMENT MATRIX AND SPECIALLY DESIGNATED NATIONALS LIST AND US DOJ'S TERRORIST EXCLUSION LIST, 2) EQUIVALENCY DETERMINATION AND/OR EXPENDITURE RESPONSIBILITY PROCESS AS DESCRIBED BY THE IRS, AND 3) REQUIRES A GRANT AGREEMENT OUTLINING THE TERMS OF THE GRANT AND REPORTING FROM THE GRANTEE THAT CONFIRMS THE FUNDS WERE USED FOR THE PURPOSES AS DESCRIBED IN THE GRANT AGREEMENT. PART III ACCOUNTING METHOD: 1 4 CIRCLES BEYOND PO BOX 2365 WILLINGBORO NJ 08046 205897910 501(C)(3) 20000 0 GENERAL OPERATING ACCE INSTITUTE 3655 S GRAND AVE SUITE 250 LOS ANGELES CA 90007 271487442 501(C)(3) 142400 0 GENERAL OPERATING ACCESS PHILANTHROPY CHARITIES 2100 STEVENS AVENUE MINNEAPOLIS MN 55404 383777419 501(C)(3) 50000 0 PROJECT SUPPORT FOR COMMUNITY ORGANIZING ACCESS REPRODUCTIVE CARE - SOUTHEAST PO BOX 570132 ATLANTA GA 30357 473813101 501(C)(3) 50000 0 GENERAL OPERATING ACORN CENTER FOR RESTORATION AND FREEDOM INC 10699 HIGHWAY 36 COVINGTON GA 30014 844166710 501(C)(3) 25000 0 PROJECT SUPPORT FOR LEADERSHIP DEVELOPMENT ADVANCEMENT PROJECT 1220 L STREET NW SUITE 850 WASHINGTON DC 20005 874702350 501(C)(3) 25000 0 GENERAL OPERATING AFRICAN ALLIANCE OF RHODE ISLAND 807 BROAD STREET PROVIDENCE RI 02907 201688094 501(C)(3) 30000 0 PROJECT SUPPORT FOR LAND STEWARDSHIP EDUCATION AGITARTE PO BOX 391791 CAMBRIDGE MA 02139 043420465 501(C)(3) 20000 0 GENERAL OPERATING AGRARIAN 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PROGRAM OFFICERS VERIFY THAT GRANTS WERE USED FOR APPROPRIATE CHARITABLE PURPOSES BASED ON PROGRAMMATIC AND FINANCIAL REPORTS GRANTEES PROVIDE TO CCF. MANY GRANTEES ARE GROUPS THAT THE PROGRAM OFFICERS HAVE HAD KNOWLEDGE OF OVER MANY YEARS. PROGRAM OFFICERS OFTEN ATTEND GRANTEE EVENTS TO OBSERVE GRANTEE ACTIVITIES. X 0 0 0 0 0 0 0 0 0 PHILIP SMITH CHIEF FINANCE OFFICER 193750 0 439 0 0 0 5826 0 26228 0 226243 0 0 0 PEGGY SAIKA EXECUTIVE DIRECTOR 214583 0 0 0 0 0 6438 0 772 0 221793 0 0 0 KARISSA LEWIS FIELD & ORGANIZING EXECUTIVE LEAD 172428 0 16000 0 0 0 5653 0 18770 0 212851 0 0 0 SARAH GORT MANAGING DIRECTOR 194211 0 461 0 0 0 5826 0 10138 0 210636 0 0 0 JAZMIN SEGURA MONCTEZUMA DIRECTOR, FUND FOR AN INCLUSIVE CA 179381 0 12439 0 0 0 5755 0 10247 0 207822 0 0 0 ALLISTAIR MALLILLIN DIR. OF STRATEGY AND ASSET BUILDING 185631 0 577 0 0 0 5586 0 772 0 192566 0 0 0 M ADAMS OPERATIONS AND INFRASTRUCTURE EXEC. 145833 0 16000 0 0 0 3311 0 15439 0 180583 0 0 0 SHANELLE MATTHEW COMMUNICATIONS DIRECTOR 161661 0 1000 0 0 0 4880 0 10372 0 177913 0 0 0 SONYA CHILDRESS CO-DIRECTOR, THE COLOR CONGRESS 145833 0 0 0 0 0 3675 0 25537 0 175045 0 0 0 RONNIE GOINES DIRECTOR OF RESOURCE STRATEGY 158377 0 1000 0 0 0 4781 0 10555 0 174713 0 0 0 MARY HOOK NATIONAL FIELD SECRETARY 144329 0 1000 0 0 0 4360 0 17031 0 166720 0 0 0 SAHAR DRIVER CO-DIRECTOR, THE COLOR CONGRESS 145833 0 0 0 0 0 3675 0 8391 0 157899 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY STAFF BEFORE BEING FORWARDED TO THE BOARD CHAIR AND TREASURER, WHO REVIEW THE FORM 990 AND MAKE COMMENTS OR CORRECTIONS PRIOR TO THE FILING OF THE RETURN. WHEN COMPLETED, THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES OF THE CCF BOARD HAVE READ AND UNDERSTOOD THE CONFLICT OF INTEREST POLICY AS INDICATED BY THEIR SIGNATURE ON THE FORM. TRUSTEES ARE ASKED TO RENEW THEIR COMMITMENT TO THE POLICY AND TO RE-SIGN THE FORM ANNUALLY AT THE FIRST MEETING OF THE BOARD OF TRUSTEES EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEWS SALARY SURVEYS FROM VARIOUS SOURCES, INCLUDING THE COUNCIL ON FOUNDATIONS AND EXPONENT PHILANTHROPY AND DETERMINES THE SALARY FOR THE CEO BASED ON COMPARABLE DATA AND THE CEO'S EXPERIENCE. THE CEO FOLLOWS A SIMILAR PROCESS FOR DETERMINING THE SALARIES OF KEY STAFF, REVIEWING SALARY SURVEYS FROM A VARIETY OF SOURCES, INCLUDING THE COUNCIL ON FOUNDATIONS AND EXPONENT PHILANTHROPY. FORM 990, PART VI, SECTION C, LINE 19 CCF MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.