Civic Intelligence

Understanding Our Differences Inc.

990 • Fiscal year 2021 • EIN 04-2738924

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 23, 2022

100 Walnut StreetNewtonville, MA 02460

(617) 559-6075

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

53rd percentile

10%

Higher net margin than 53% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

97th percentile

$88,045

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 29.4% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

31st percentile

-5.2%

Faster asset growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

35th percentile

-14%

Faster revenue growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$272,955

Down $15,079 (-5.2%) from 2020

Net Assets

Up

$272,955

Up $31,194 (+13%) from 2020

Liabilities

Down

$0

Down $46,273 (-100%) from 2020

Revenue

Down

$299,431

Down $50,635 (-14%) from 2020

Expenses

Down

$268,237

Down $12,714 (-4.5%) from 2020

Net Income

Down

$31,194

Down $37,921 (-55%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $103,819Liabilities 2011: $0Net Assets 2011: $103,8192011Assets 2012: $117,478Liabilities 2012: $400Net Assets 2012: $117,0782012Assets 2013: $86,598Liabilities 2013: $0Net Assets 2013: $86,5982013Assets 2014: $105,605Liabilities 2014: $0Net Assets 2014: $105,6052014Assets 2015: $192,367Liabilities 2015: $0Net Assets 2015: $192,3672015Assets 2016: $203,057Liabilities 2016: $0Net Assets 2016: $203,0572016Assets 2017: $185,462Liabilities 2017: $0Net Assets 2017: $185,4622017Assets 2018: $204,800Liabilities 2018: $0Net Assets 2018: $204,8002018Assets 2019: $172,646Liabilities 2019: $0Net Assets 2019: $172,6462019Assets 2020: $288,034Liabilities 2020: $46,273Net Assets 2020: $241,7612020Assets 2021: $272,955Liabilities 2021: $0Net Assets 2021: $272,9552021Assets 2022: $258,744Liabilities 2022: $0Net Assets 2022: $258,7442022Assets 2023: $261,040Liabilities 2023: $0Net Assets 2023: $261,0402023Assets 2024: $252,581Liabilities 2024: $0Net Assets 2024: $252,5812024Assets 2025: $219,067Liabilities 2025: $0Net Assets 2025: $219,0672025

Highlighted filing

2021

Assets$272,955
Liabilities$0
Net Assets$272,955

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $161,711Expenses 2011: $143,498Net Income 2011: $18,2132011Revenue 2012: $184,330Expenses 2012: $171,071Net Income 2012: $13,2592012Revenue 2013: $153,146Expenses 2013: $183,626Net Income 2013: -$30,4802013Revenue 2014: $185,757Expenses 2014: $166,750Net Income 2014: $19,0072014Revenue 2015: $253,861Expenses 2015: $167,098Net Income 2015: $86,7632015Revenue 2016: $214,637Expenses 2016: $203,947Net Income 2016: $10,6902016Revenue 2017: $218,774Expenses 2017: $236,369Net Income 2017: -$17,5952017Revenue 2018: $258,583Expenses 2018: $239,245Net Income 2018: $19,3382018Revenue 2019: $291,943Expenses 2019: $324,097Net Income 2019: -$32,1542019Revenue 2020: $350,066Expenses 2020: $280,951Net Income 2020: $69,1152020Revenue 2021: $299,431Expenses 2021: $268,237Net Income 2021: $31,1942021Revenue 2022: $261,689Expenses 2022: $275,900Net Income 2022: -$14,2112022Revenue 2023: $342,822Expenses 2023: $340,526Net Income 2023: $2,2962023Revenue 2024: $224,989Expenses 2024: $233,448Net Income 2024: -$8,4592024Revenue 2025: $203,928Expenses 2025: $237,442Net Income 2025: -$33,5142025

Highlighted filing

2021

Revenue$299,431
Expenses$268,237
Net Income$31,194
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 23, 2022
Return Version
2020v4.2
Gross Receipts
$299,431
Mission and Program Overview

Mission

The program's mission is to increase information, understanding and acceptance of people with disabilities and individual differences.

Understanding our differences, inc.'s mission is to increase information, understanding and acceptance of people with disabilities and individual differences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$268,034$258,020▼ $10,014
Pledges and Grants Receivable$20,000$10,000▼ $10,000
Accounts Receivable$0$4,935▲ $4,935
Total Assets$288,034$272,955▼ $15,079
Liabilities
Other Liabilities$46,273$0▼ $46,273
Total Liabilities$46,273$0▼ $46,273
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$221,761$262,955▲ $41,194
Net Assets With Donor Restrictions$20,000$10,000▼ $10,000
Total Net Assets Fund Balance$241,761$272,955▲ $31,194
Total Liabilities and Net Assets / Fund Balance$288,034$272,955▼ $15,079
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rebecca LubensExecutive DirectorFT$88,045$88,045

Board Members and Trustees

NameTitle
Deborah MarlinoCo-president
Kim FreedmanCo-president
Amy FleischmanBoard Member
Barbara MeltzBoard Member
Deborah DoktorBoard Member
Eric NavalesBoard Member
Erika PondBoard Member
Gary AlpertBoard Member
Jenn St JohnBoard Member
Jini FairleyBoard Member
Katherine ReadBoard Member
Marcia HerrmannBoard Member
Marisa SerranoBoard Member
Matt YospinBoard Member
Sunitha DasBoard Member
Debbie BerechmanSecretary
Dale SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$294,090
Program Service Revenue
$5,000
Investment Income
$341
Other Revenue
$0
All Other Contributions
$247,817
Change in Net Assets
$31,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$236,917
Total Fundraising Expense$56,821
Other Expenses$31,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,898$23,923$35,226$132,047
Current Officers, Directors, Trustees, and Key Employees$66,034$4,402$17,609$88,045
Payroll Taxes$10,939$2,018$3,868$16,825
Fees for Services Other$10,100--$10,100
Fees for Services Accounting-$4,250-$4,250
Insurance$2,530$1,505-$4,035
Office Expenses$3,011--$3,011
Other Expenses$786$1,769$118$786
Total Functional Expenses$173,549$37,867$56,821$268,237
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A draft of the return is provided to all board members prior to filing the return. The treasurer and the executive director are responsible for the detailed review of the form 990.

Form 990, Part VI, Section B, Line 12C

The board of directors are required to read and sign a full conflict of interest policy on an annual basis. The signed policies are filed at the uod offices.

Form 990, Part VI, Section B, Line 15

The executive director and employees are subject to an annual review, which is based on and documented in a formal evaluation process. The executive director is reviewed by the personnel committee of the board and employees are reviewed by the executive director.

Form 990, Part VI, Section C, Line 19

Only documents that are available through the massachusetts secretary of state and attorney general offices, guidestar, giving common and understanding our differences, inc.'s website are available to the public.

Filing and Contact Details

Filer

Filer Name
Understanding Our Differences Inc
EIN
04-2738924
Phone
6175596075
Address
100 WALNUT STREET, NEWTONVILLE, MA 02460

Signing Officer

Name
Deborah Marlino
Title
Co-president
Phone
6175596075
Signed
2022-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Lubens
Formed
1978
Legal Domicile
Ma
Voting Board Members
17
Independent Board Members
17
Employees
8
Volunteers
60

Preparer

Firm
Gerald T Reilly & Company
Address
424 ADAMS STREET, MILTON, MA 02186
Preparer
Jayme F Moore CPA
Phone
6176968900
Supplemental Narrative

Additional Explanations

PART XII LINE 2C:

Form 990, part xii line 2c: the board oversees the review and reviews the reviewed financial statements.

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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0221761
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0262955
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt03011
IRS990/OfficeExpensesGrp/TotalAmt03011
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1PRINTING AND POSTAGE
IRS990/OtherExpensesGrp/Desc2HONORARIUM
IRS990/OtherExpensesGrp/Desc3BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/FundraisingAmt0118
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01769
IRS990/OtherExpensesGrp/ProgramServicesAmt04708
IRS990/OtherExpensesGrp/ProgramServicesAmt11393
IRS990/OtherExpensesGrp/ProgramServicesAmt21150
IRS990/OtherExpensesGrp/ProgramServicesAmt3786
IRS990/OtherExpensesGrp/TotalAmt06595
IRS990/OtherExpensesGrp/TotalAmt11393
IRS990/OtherExpensesGrp/TotalAmt21150
IRS990/OtherExpensesGrp/TotalAmt3786
IRS990/OtherLiabilitiesGrp/BOYAmt046273
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt035226
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023923
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072898
IRS990/OtherSalariesAndWagesGrp/TotalAmt0132047
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03868
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02018
IRS990/PayrollTaxesGrp/ProgramServicesAmt010939
IRS990/PayrollTaxesGrp/TotalAmt016825
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt010000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0REBECCA LUBENS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SALES AND FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0327028
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0773
IRS990/PYOtherExpensesAmt040253
IRS990/PYOtherRevenueAmt00
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IRS990/PYSalariesCompEmpBnftPaidAmt0240698
IRS990/PYTotalExpensesAmt0280951
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0350066
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt031194
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05000
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0290096
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0267143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0216680
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01348764
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0341
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0773
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0390
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0253
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02199
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.97110
IRS990ScheduleA/PublicSupportTotal170Amt01308478
IRS990ScheduleA/SubstantialContributorsTotAmt040286
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0247817
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0327028
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0290096
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0267143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0216680
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01348764
IRS990ScheduleA/TotalSupportAmt01350963
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING THE RETURN. THE TREASURER AND THE EXECUTIVE DIRECTOR ARE RESPONSIBLE FOR THE DETAILED REVIEW OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE REQUIRED TO READ AND SIGN A FULL CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE SIGNED POLICIES ARE FILED AT THE UOD OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR AND EMPLOYEES ARE SUBJECT TO AN ANNUAL REVIEW, WHICH IS BASED ON AND DOCUMENTED IN A FORMAL EVALUATION PROCESS. THE EXECUTIVE DIRECTOR IS REVIEWED BY THE PERSONNEL COMMITTEE OF THE BOARD AND EMPLOYEES ARE REVIEWED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONLY DOCUMENTS THAT ARE AVAILABLE THROUGH THE MASSACHUSETTS SECRETARY OF STATE AND ATTORNEY GENERAL OFFICES, GUIDESTAR, GIVING COMMON AND UNDERSTANDING OUR DIFFERENCES, INC.'S WEBSITE ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART XII LINE 2C: THE BOARD OVERSEES THE REVIEW AND REVIEWS THE REVIEWED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0288034
IRS990/TotalAssetsEOYAmt0272955
IRS990/TotalAssetsGrp/BOYAmt0288034
IRS990/TotalAssetsGrp/EOYAmt0272955
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0294090
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt056821
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037867
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173549
IRS990/TotalFunctionalExpensesGrp/TotalAmt0268237
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt046273
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt046273
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0241761
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0272955
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0173549
IRS990/TotalProgramServiceRevenueAmt05000
IRS990/TotalReportableCompFromOrgAmt088045
IRS990/TotalRevenueGrp/ExclusionAmt0341
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0299431

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$2.04$2.37$0.34
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$2.25$2.33$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$3.43$3.41$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$2.62$2.76$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.73$0.00$2.73$2.99$2.68$0.31
2020Detailed filing. Detailed filing data is available for this year.$2.88$0.46$2.42$3.50$2.81$0.69
2019Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$2.92$3.24$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$2.59$2.39$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$2.19$2.36$0.18
2016Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$2.15$2.04$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$2.54$1.67$0.87
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$1.86$1.67$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$1.53$1.84$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.00$1.17$1.84$1.71$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$1.62$1.43$0.18
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits