Bar Association Of San Francisco Foundation in San Francisco, California (CA)

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Bar Association Of San Francisco Foundation
Employer Identification Number (EIN)943049980
Name of OrganizationBar Association Of San Francisco Foundation
Address301 Battery St Fl 3, San Francisco, CA 94111-3237
ActivitiesGifts, grants, or loans to other organizations
SubsectionCharitable Organization
Ruling Date11/1987
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,276,865
Amount of Income$2,381,408
Form 990 Revenue Amount$1,311,523
National Taxonomy of Exempt Entities (NTEE)Public Safety, Disaster Preparedness and Relief: Fund Raising and/or Fund Distribution


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Amount of income in 2011: $2,381,408
Bar Association Of San Francisco Foundation: 

 $2,381,408
Other organizations performing similar types of work: 

 $53,200

Assets in 2011: $2,276,865
Bar Association Of San Francisco Foundation: 

 $2,276,865
Other organizations performing similar types of work: 

 $33,272

Expenses in 2011: $1,345,267
This organization: 

 $1,345,267
Other organizations performing similar types of work: 

 $47,121

Income to expenses ratio in 2011: 1.8
This organization: 

 1.8
Other organizations performing similar types of work: 

 1.5

Expenses allocated to program services in 2002: 90.6%
This organization: 

 90.6%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2011: 101.7%
This organization: 

 101.7%
Other organizations performing similar types of work: 

 71.3%

Financial snapshot ($)

Revenue for 2011

Functional expenses for 2011

Support schedule

Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$1,311,523
Contributions, Gifts, Grants and Other Similar Amounts$1,333,731
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$39,839
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$14,824
Gross amount from sales of assets other than inventory (Securities / Other)$992,588 / $0
Less: cost or other basis and sales expenses (Securities / Other)$977,764 / $0
Gain or (loss) (Securities / Other)$14,824 / $0
Net loss from fundraising events$-76,871
Gross income from fundraising events$15,250
Less: direct expenses$92,121
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$1,345,267
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$0
Payroll taxes$0
Professional fundraising services$7,087
Other$1,338,180
Balance Sheet (for 2011)
Total assets$2,276,865
Total liabilities$746,828
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$746,828
Total net assets or fund balances$1,530,037
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$6,356,417
Gifts, grants, contributions, and membership fees received$6,089,717
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$266,700
Gross receipts from related activities, etc.$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20012002
Total revenue$902,079$295,612
Contributions, gifts, grants, and similar amounts received$475,108$340,286
Contributions to donor advised funds
Direct public support$475,108$219,726
Indirect public support$0$120,560
Government contributions (grants)$0$0
Program service revenue including government fees and contracts$0$0
Membership dues and assessments$0$0
Interest on savings and temporary cash investments$0$34,200
Dividends and interest from securities$47,760$0
Net rental income or (loss)$0$0
Gross rents$0$0
Less: rental expenses$0$0
Other investment income$0$0
Gain or (loss) from sales of assets other than inventory$0$-86,129
Gross amount from sales of assets other than inventory$0$809,675
Less: cost or other basis and sales expenses$0$895,804
Net income or (loss) from special events and activities$379,211$4,603
Gross revenue$558,250$7,500
Less: direct expenses other than fundraising expenses$179,039$2,897
Gross profit or (loss) from sales of inventory$0$0
Gross sales of inventory, less returns and allowances$0$0
Less: cost of goods sold$0$0
Other revenue$0$2,652
Total expenses$723,601$759,303
Program services$646,654$688,250
Management and general$76,947$71,053
Fundraising$0$0
Payments to affiliates$0$0
Net assets or fund balances at end of year$2,502,002$2,038,311
Excess or (deficit) for the year$178,478$-463,691
Net assets or fund balances at beginning of year$2,367,842$2,502,002
Other changes in net assets or fund balances$-44,318$0
Statement of Functional Expenses (for 2002)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$759,303$688,250$71,053$0
Grants paid from donor advised funds
Other grants and allocations$688,250
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$7,142$0$7,142$0
Legal fees$459$0$459$0
Supplies$45$0$45$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$63,407$0$63,407$0
Balance Sheets
20012002
Total assets$2,934,983$2,662,260
Cash - non-interest-bearing$804,127$0
Savings and temporary cash investments$879,006$1,850,781
Accounts receivable less allowance for doubtful accounts$0$0
Pledges receivable less allowance for doubtful accounts$1,228,782$280,292
Grants receivable$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Investments - publicly-traded securities
Investments - other securities$0$68,544
Investments - land, buildings, and equipment less accumulated depreciation$0$0
Investments - other$0$0
Land, buildings, and equipment less accumulated depreciation$0$0
Other assets, including program-related investments$23,068$462,643
Total liabilities$432,981$623,949
Accounts payable and accrued expenses$0$5,720
Grants payable$0$0
Deferred revenue$0$0
Loans from officers, directors, trustees, and key employees$0$0
Tax-exempt bond liabilities$0$0
Mortgages and other notes payable$0$0
Other liabilities$432,981$618,229
Total liabilities and net assets/fund balances$2,934,983$2,662,260
Total net assets or fund balances$2,502,002$2,038,311
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20012002
Total revenue$902,079$295,612
Total revenue, gains, and other support per audited financial statements$857,761$379,089
Other expenses$-44,318$83,477
Net unrealized gains on investments$-44,318$0
Donated services and use of facilities$0$0
Recoveries of prior year grants$0$0
Other$0$83,477
Other revenue$0$0
Investment expenses$0$0
Other$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20012002
Total expenses$723,601$759,303
Total expenses and losses per audited financial statements$723,601$842,780
Other revenue$0$83,477
Donated services and use of facilities$0$0
Prior year adjustments$0$0
Losses$0$0
Other$0$83,477
Other expenses$0$0
Investment expenses$0$0
Other$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2002)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$-44,674$0
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$34,200$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-86,129$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$4,603$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$2,652$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
20002001
Total$632,980$1,081,118
Gifts, grants, and contributions received$581,465$475,108
Membership fees received$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$558,250
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$51,515$47,760
Net income from unrelated business activities not included above$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0
Other income$0$0
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Bar Association Of San Francisco Foundation301 Battery St Fl 3, San Francisco, CA 94111-3237CA1987-11$2,381,408
2California Fire Foundation1780 Creekside Oaks Dr Ste 200, Sacramento, CA 95833-3633CA1987-05$1,095,882
3Freescale Foundation6501 W Wm Cannon Dr, Austin, TX 78735-8523TX2011-08$5,000,566
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8Local 660 Emergency Relief Fund IncPO BOX 19166, Los Angeles, CA 90019-0166CA2001-07$104,226
9Hayward Firefighters Charitable Fund22734 Main St, Hayward, CA 94541-5114CA2003-01$60,254
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12World Relief Organization Incorporated7514 Girard Ave Ste 231, La Jolla, CA 92037-5149CA2006-05$12,400
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16California State Employed Firefighters Association, NaPo Box 21120, Bakersfield, CA 93390CA2003-10$0
17Fallen Heroes Fund Inc2201 N Lakewood Blvd Ste D110, Long Beach, CA 90815-2552CA2010-12$0
18Nordost Justice19 Yellowwood Way, Irvine, CA 92612CA2004-06$0
19Rsaf Inc10 Birdsong, Irvine, CA 92604CA2014-02$0
20United Heroes Foundation IncPO BOX 85707, Los Angeles, CA 90072-0707CA2002-06$0
Number of organizations performing similar types of work
Arkansas1
California15
Colorado1
Connecticut1
District of Columbia2
Florida6
Georgia1
Iowa3
Idaho1
Illinois3
Louisiana1
Maryland2
Michigan5
Minnesota1
Missouri1
North Carolina8
Nebraska1
New Hampshire2
New Jersey5
Nevada1
New York8
Ohio8
Oklahoma1
Pennsylvania6
South Carolina1
Tennessee2
Texas8
Utah1
Virginia3
Vermont1
Washington3
Wisconsin2
West Virginia1
Total106

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