2025-11-04T14:07:50-06:00 2024-12-31 941250261 LINDQUIST VON HUSEN & JOYCE LLP 301 HOWARD STREET SUITE 850 SAN FRANCISCO CA 94105 990 2024-01-01 943385643 DAVID BROWER CENTER DAVI 5108090900 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 MARIA SCHELL HASSID EXECUTIVE DIRECTOR 5108090900 2025-11-03 1 1 KYLE GANLEY P01443362 4159579999 2024 2025-03-06 01:10:19Z MARIA SCHELL HASSID 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 2824967 0 1 X WWW.BROWERCENTER.ORG X 2001 CA THE DAVID BROWER CENTER IS A HOME FOR THE ENVIRONMENTAL MOVEMENT. WE ADVOCATE FOR THE BEAUTY, DIVERSITY AND ECOLOGICAL INTEGRITY OF THE EARTH. THE BROWER CENTER'S THREE KEY PROGRAM AREAS: 1. RESIDENT ORGANIZATIONS - PROVIDING OFFICE SPACE FOR NONPROFIT AND LIKE-MINDED FOR PROFIT ORGANIZATIONS; 2. CONFERENCE CENTER - HOSTING A WIDE VARIETY OF NO TO LOW WASTE EVENTS EACH YEAR; 3. ARTS AND EDUCATION - PROVIDING ENVIRONMENTAL ART EXHIBITIONS AND RELATED COMMUNITY PROGRAMS. 7 3 23 4 381560 0 338060 850319 1757912 1899807 41050 61077 3000 13764 2140022 2824967 0 0 0 0 794762 910611 0 0 45034 1660058 1593209 2454820 2503820 -314798 321147 21659472 21225786 6966888 6212438 14692584 15013348 THE DAVID BROWER CENTER IS A HOME FOR THE ENVIRONMENTAL MOVEMENT. WE ADVOCATE FOR THE BEAUTY, DIVERSITY AND ECOLOGICAL INTEGRITY OF EARTH. 0 0 1183629 1121549 OFFICE RENTAL TO NONPROFIT ORGANIZATIONS AND OTHER COMPANIES. 576730 409698 RENTAL OF CONFERENCE CENTER 279231 PUBLIC PROGRAMS AND ART EXHIBITIONS. 2039590 1 1 0 1 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 24 0 23 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 3 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X MARIA SCHELL HASSID 5108090900 2150 ALLSTON WAY SUITE 100 BERKELEY CA 94704 PETER BUCKLEY PRESIDENT 1.00 X X 0 0 0 JOHN KNOX DIRECTOR 0.50 X 0 0 5974 KENNETH DAVID BROWER DIRECTOR 0.50 X 0 0 0 DAVID PHILLIPS TREASURER 0.50 40.00 X X 0 176127 27500 ADAM BERMAN DIRECTOR 0.50 X 0 0 0 ALEXA NORSTAD DIRECTOR 0.50 40.00 X 0 211290 30634 SUMONA MAJUMDAR SECRETARY 0.50 40.00 X X 0 199970 18000 CARLOS DUARTE DIRECTOR 0.50 X 0 0 0 MARIA SCHELL HASSID EXECUTIVE DIRECTOR 40.00 X 150000 0 7752 150000 587387 89860 1 0 1 0 0 9200 841119 850319 OFFICE RENTAL 531120 1380112 1084910 295202 CONFERENCE CENTER RENT 531120 459000 409698 49302 OPERATING EXP REIMBURS 531120 60695 23639 37056 1899807 61077 61077 OTHER INCOME 531120 13764 13000 764 13764 2824967 1531247 381560 61841 157752 100719 31550 25483 616419 522160 83517 10742 18787 15335 3045 407 54895 49518 3717 1660 62758 51362 8606 2790 15049 11871 3178 42927 14482 27625 820 63128 52311 10323 494 116790 95934 18986 1870 153977 153977 508616 434222 74394 98555 93077 4932 546 OPERATING & MAINTENANCE 205094 205094 IMPUTED INTEREST EXPENS 146934 146934 PROPERTY TAXES 131796 131796 UTILITIES 91382 91382 18961 16350 2389 222 2503820 2039590 419196 45034 145 195 683998 760047 139648 123200 17236 22509 24464146 5094803 19739260 19369343 935269 801270 143916 149222 21659472 21225786 69680 70770 88238 65664 3108244 2434576 3595981 3525343 104745 116085 6966888 6212438 X 14475654 14197924 216930 815424 14692584 15013348 21659472 21225786 321147 -383 0 X X 0 1 X 1 0 X X X 2 EARTH ISLAND INSTITUTE 942889684 7 1 0 0 CENTER FOR ECOLITERACY 942911417 7 1 0 0 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 0 0 PART II-B, LINE 1: DURING THE TAX YEAR, THE ORGANIZATION ENGAGED IN A SMALL AMOUNT OF LOBBYING RELATED TO A LOCAL BALLOT MEASURE REGARDING A GAS TAX ON LARGE BUILDINGS IN THE CITY OF BERKELEY. SPECIFICALLY, THE EXECUTIVE DIRECTOR MADE BRIEF PUBLIC STATEMENTS REGARDING THE MEASURE AND SIGNED AN OPPOSITION STATEMENT THAT APPEARED IN THE MUNICIPAL VOTER PAMPHLET. NO FUNDS WERE EXPENDED, AND NO IN-KIND CONTRIBUTIONS WERE RECEIVED OR MADE. THE ACTIVITY WAS INSUBSTANTIAL AND INCIDENTAL TO THE ORGANIZATION'S EXEMPT PURPOSE. X 0 5436056 5436056 18710626 4965831 13744795 317464 128972 188492 19369343 TENANT SECURITY DEPOSITS 116085 116085 X 2824584 -383 -383 2824967 0 2824967 2503820 0 2503820 0 2503820 PART III, LINE 1A: FINE ARTS DBC CAPITALIZES FINE ARTS AT COST WHEN PURCHASED. DONATED FINE ARTS ARE NOT CAPITALIZED WHEN THE DONATED ITEMS ARE ADDED TO COLLECTIONS HELD FOR PUBLIC EXHIBITION IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN. NO DEPRECIATION WOULD BE TAKEN FOR CAPITALIZED FINE ARTS. PART III, LINE 4: DAVID BROWER CENTER OWNS A PIECE OF ART TITLED, "TULE WAVE", WHICH WAS DESIGNED FOR THE CENTER AND IS HUNG IN THE CENTER'S LOBBY FOR DECORATION AND PUBLIC EXHIBITION. PART X, LINE 2: DBC BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. DBC'S FEDERAL AND STATE INFORMATION RETURNS FOR THE YEARS 2020 THROUGH 2023 ARE SUBJECT TO EXAMINATION BY REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY. X X X X 0 0 0 0 0 0 0 0 0 ALEXA NORSTAD DIRECTOR 0 211290 0 0 0 0 0 0 0 30634 0 241924 0 0 SUMONA MAJUMDAR SECRETARY 0 199970 0 0 0 0 0 0 0 18000 0 217970 0 0 DAVID PHILLIPS TREASURER 0 176127 0 0 0 0 0 0 0 27500 0 203627 0 0 MARIA SCHELL HASSID EXECUTIVE DIRECTOR 150000 0 0 0 0 0 0 0 7752 0 157752 0 0 0 PETER BUCKLEY PETER BUCKLEY IS THE PRESIDENT OF THE BOARD OF DIRECTORS. CONSTRUCTION FINANCING X 4910000 2434576 0 1 1 2434576 SCHEDULE L, PART II, THIS LOAN WAS FUNDED ON DECEMBER 10, 2007 WITH AN ORIGINAL AMOUNT OF $4,910,000. $1,410,000 HAD BEEN REPAID AS OF DECEMBER 31, 2013. AN ADDITIONAL $250,000 HAS BEEN REPAID SINCE 2013, INCLUDING PAYMENTS OF $50,000 EACH IN 2017, 2018 AND 2019, AND A PAYMENT OF $100,000 IN 2021, LEAVING A BALANCE OF $3,250,000 AS OF 12/31/21. THE LOAN WAS EXTENDED TO DECEMBER 17, 2029. FOR FINANCIAL REPORTING PURPOSES, IMPUTED INTEREST IS CALCULATED AT 4.75%, AND THE OUTSTANDING PRINCIPAL BALANCE AS OF 12/31/24 IS $2,434,576, NET OF UNAMORTIZED IMPUTED INTEREST OF $815,424. THE ENTIRE BALANCE OF 3,250,000 WILL BE PAID OFF BY DECEMBER 2029. FORM 990, PART VI, SECTION A, LINE 2 EARTH ISLAND INSTITUTE: DURING 2024, SUMONA MAJUMDAR WAS EXECUTIVE DIRECTOR, AND DAVID PHILLIPS WAS EXECUTIVE DIRECTOR EMERITUS AND EXECUTIVE DIRECTOR OF THE INTERNATIONAL MARINE MAMMAL PROJECT (A PROJECT OF EARTH ISLAND INSTITUTE). CENTER FOR ECOLITERACY: DURING 2024, ALEXA NORSTAD WAS EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7A THE DAVID BROWER CENTER IS A TYPE I SUPPORTING ORGANIZATION PER SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE CENTER'S BYLAWS NAME EARTH ISLAND INSTITUTE AND CENTER FOR ECOLITERACY AS DESIGNATORS WITHIN THE CLASS OF PUBLIC CHARITIES THAT ARE THE CENTER'S SUPPORTED ORGANIZATIONS. AS DESIGNATORS, EARTH ISLAND INSTITUTE AND CENTER FOR ECOLITERACY DESIGNATE THE NUMBER OF DIRECTORS ON THE CENTER'S GOVERNING BODY THAT EXCEEDS HALF OF THE TOTAL NUMBER OF AUTHORIZED DIRECTORS BY ONE. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS REVIEW THE DRAFT OF THE FORM 990 BEFORE FILING FINAL. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND EMPLOYEES OF THE DAVID BROWER CENTER. BOARD MEMBERS FILE AN ANNUAL DISCLOSURE STATEMENT. EMPLOYEES ARE ACCOUNTABLE PER EMPLOYEE MANUAL TO NOTIFY THE CENTER OF ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A COMPARABLE SALARY INFORMATION WAS COLLECTED TO DETERMINE THE APPROPRIATE SALARY RANGE AS PART OF THE ANNUAL REVIEW FOR THE EXECUTIVE DIRECTOR. THE SALARY WAS REVIEWED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD AS A PART OF THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XII, LINE 2C THE PROCESS OF OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR. CENTER FOR ECOLITERACY 2150 ALLSTON WAY SUITE 270 BERKELEY CA 94704 942911417 EDUCATION FOR SUSTAINABLE LIVING CA 501(C)(3) LINE 7 N/A 0 EARTH ISLAND INSTITUTE 2150 ALLSTON WAY SUITE 460 BERKELEY CA 94704 942889684 ENVIRONMENTAL RELATED PROJECTS CA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0