Berkeley Property Owners Association Inc

Nonprofit profile at a glance

EIN
942701005
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Berkeley, CA, USA
Phone
5105253666
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$903,863
Expenses
$969,446
Assets
$686,234
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Dan Lieberman (President)
  • Jon Vicars (Vice President)

Highest reported compensation

  • Krista Gulbransen (Exe Dir of BRHC): $173,185 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

BPOA's mission is to help housing providers meet the unique demands of the Berkeley housing market. BPOA supports quality, safe, affordable housing at all economic levels, and encourages supply-side solutions to rental housing challenges rather than restrictive over-regulation. BPOA strongly opposes discriminatory practices and seek to preserve the safety and economic vitality of our neighborhoods, and promotes habitable living standards and conditions. BPOA believes due process and fair treatment should be guaranteed to owners and renters alike. BPOA provides owners with the tools to accomplish these objectives.

What it reported doing in 2024

Member Meetings/Workshops- BPOA facilitates monthly meetings/workshops/education sessions to discuss timely and important topics, educate property owners, provide networking opportunities, as well as deliver resources to aid in responsible management of rental property in Berkeley. The cost associated with these activities in 2024 was approximately $9,019.Education/lnformation- Through the association website, monthly newsletter and periodic email communication, BPOA provides rental forms, industry information, and best practices, to its members. The cost associated with these ventures are for IT, production, postage, and legal guidance. Avg cost per month is $6,084.Advocacy- In partnership with the BRHC (Berkeley Rental Housing Coalition); our political and legal arm that is owned by BPOA DBA BRHC, the organization works on behalf of property owners on important legal and political battles that threaten rights in Berkeley. Avg cost per initiative varies greatly and is often impacted by election year and cannot always be quantified. Primary expenses are related to payroll of employee who is the Government Relations representative for the organization.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 66
  • Accountability: 69
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.3%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 17.9%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 75% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $727K in reported program spending
  • Leadership: top reported pay $173K · 11 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.