Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $4,195,000

• 2a · Program service revenue: PROGRAM SERVICE FEES

  total $835,000 · related or exempt $835,000

• 2b · Program service revenue: OTHER REVENUE

  total $30,000 · related or exempt $30,000

• 3 · Investment income

  total $325,022 · excluded $325,022

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $343,898 · program services $308,485 · management and general $35,413

• 7 · Other salaries and wages

  total $3,068,115 · program services $2,800,523 · management and general $267,592

• 8 · Pension plan contributions

  total $151,950 · program services $116,970 · management and general $34,980

• 9 · Other employee benefits

  total $593,054 · program services $397,539 · management and general $195,515

• 10 · Payroll taxes

  total $236,826 · program services $214,561 · management and general $22,265

• 11b · Fees: legal

  total $10,500 · management and general $10,500

• 11c · Fees: accounting

  total $28,250 · management and general $28,250

• 11g · Fees: other

  total $699,106 · program services $638,235 · management and general $60,871

• 13 · Office expenses

  total $60,593 · program services $25,120 · management and general $35,473

• 14 · Information technology

  total $58,956 · program services $6,559 · management and general $52,397

• 16 · Occupancy

  total $192,491 · program services $172,470 · management and general $20,021

• 17 · Travel

  total $304,659 · program services $231,364 · management and general $73,295

• 19 · Conferences, conventions and meetings

  total $641,076 · program services $577,136 · management and general $63,940

• 22 · Depreciation, depletion and amortization

  total $7,112 · management and general $7,112

• 23 · Insurance

  total $37,305 · management and general $37,305

• 24a · Other expenses: DISTRICT PROGRAMS

  total $354,257 · program services $354,257

• 24b · Other expenses: STAFF DEVELOPMENT AND T

  total $49,513 · program services $8,962 · management and general $40,551

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $4,053,150 · end of year $300,582

• 2 · Savings and temporary cash investments

  beginning of year $8,923,026 · end of year $887,756

• 3 · Pledges and grants receivable

  beginning of year $1,200,000

• 4 · Accounts receivable

  beginning of year $307,260 · end of year $369,932

• 9 · Prepaid expenses and deferred charges

  beginning of year $93,423 · end of year $89,156

• 10a · Land, buildings and equipment: cost or other basis

  $49,787

• 10b · Land, buildings and equipment: accumulated depreciation

  $35,452

• 10c · Land, buildings and equipment, net

  beginning of year $21,447 · end of year $14,335

• 12 · Investments: other securities

  end of year $12,040,667

• 15 · Other assets

  beginning of year $841,657 · end of year $709,371

• 17 · Accounts payable and accrued expenses

  beginning of year $201,683 · end of year $145,932

• 19 · Deferred revenue

  end of year $585,000

• 25 · Other liabilities

  beginning of year $832,379 · end of year $725,306

• 27 · Net assets without donor restrictions

  beginning of year $10,627,073 · end of year $11,937,426

• 28 · Net assets with donor restrictions

  beginning of year $3,778,828 · end of year $1,018,135

The filer's explanations (Part III)

SCHEDULE J, PART II:

PHILIP HALPERIN WAS AN EMPLOYEE OF SILVER GIVING FOUNDATION, AN UNRELATED ORGANIZATION, WHILE PERFORMING WORK FOR CALIFORNIA EDUCATION PARTNERS DURING 2023. PURSUANT TO A COST-SHARING AGREEMENT, CALIFORNIA EDUCATION PARTNERS, MADE PAYMENTS TO SILVER GIVING FOUNDATION FOR ITS SHARE OF THE ALLOCABLE PORTION OF PHILIP HALPERIN'S TIME FOR CALIFORNIA EDUCATION PARTNERS, WHICH REPRESENTS A FRACTION OF HIS FULL-TIME EMPLOYMENT STATUS; THESE PAYMENTS HAVE BEEN REPORTED AS COMPENSATION ON FORM 990, PART VII, SECTION A.