Civic Intelligence

Equality Forum Inc.

990 • Fiscal year 2016 • EIN 23-2710943

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 02, 2016

1420 Locust StreetPhiladelphia, PA 19102

(215) 732-3378

Siviq Scores

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

Liabilities / Assets

90th percentile

0.56x

Higher debt load relative to assets than 90% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

0.32x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

59th percentile

7.2%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

19th percentile

-23%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

72nd percentile

18%

Faster revenue growth than 72% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$272,375

Down $79,974 (-23%) from 2015

Net Assets

Up

$118,510

Up $34,643 (+41%) from 2015

Liabilities

Down

$153,865

Down $114,617 (-43%) from 2015

Revenue

Up

$478,015

Up $73,699 (+18%) from 2015

Expenses

Up

$443,372

Up $296,025 (+201%) from 2015

Net Income

Down

$34,643

Down $222,326 (-87%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2012: $168,859Liabilities 2012: $279,098Net Assets 2012: -$110,2392012Assets 2013: $161,911Liabilities 2013: $293,854Net Assets 2013: -$131,9432013Assets 2014: $182,703Liabilities 2014: $355,805Net Assets 2014: -$173,1022014Assets 2015: $352,349Liabilities 2015: $268,482Net Assets 2015: $83,8672015Assets 2016: $272,375Liabilities 2016: $153,865Net Assets 2016: $118,5102016Assets 2017: $235,611Liabilities 2017: $126,012Net Assets 2017: $109,5992017Assets 2018: $162,720Liabilities 2018: $116,620Net Assets 2018: $46,1002018Assets 2019: $116,631Liabilities 2019: $149,060Net Assets 2019: -$32,4292019Assets 2020: $63,713Liabilities 2020: $30,272Net Assets 2020: $33,4412020Assets 2021: $191,397Liabilities 2021: $270Net Assets 2021: $191,1272021Assets 2022: $164,801Liabilities 2022: $30,122Net Assets 2022: $134,6792022Assets 2023: $159,424Liabilities 2023: $11,371Net Assets 2023: $148,0532023Assets 2024: $6,415Liabilities 2024: $42,398Net Assets 2024: -$35,9832024Assets 2025: $187,737Liabilities 2025: $5,000Net Assets 2025: $182,7372025

Highlighted filing

2016

Assets$272,375
Liabilities$153,865
Net Assets$118,510

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $339,500Expenses 2012: $366,669Net Income 2012: -$27,1692012Revenue 2013: $270,123Expenses 2013: $291,827Net Income 2013: -$21,7042013Revenue 2014: $226,730Expenses 2014: $267,889Net Income 2014: -$41,1592014Revenue 2015: $404,316Expenses 2015: $147,347Net Income 2015: $256,9692015Revenue 2016: $478,015Expenses 2016: $443,372Net Income 2016: $34,6432016Revenue 2017: $144,453Expenses 2017: $153,364Net Income 2017: -$8,9112017Revenue 2018: $168,138Expenses 2018: $231,637Net Income 2018: -$63,4992018Revenue 2019: $75,187Expenses 2019: $153,716Net Income 2019: -$78,5292019Revenue 2020: $221,112Expenses 2020: $155,242Net Income 2020: $65,8702020Revenue 2021: $259,741Expenses 2021: $102,055Net Income 2021: $157,6862021Revenue 2022: $73,288Expenses 2022: $129,735Net Income 2022: -$56,4472022Revenue 2023: $72,112Expenses 2023: $58,738Net Income 2023: $13,3742023Revenue 2024: $76,882Expenses 2024: $113,528Net Income 2024: -$36,6462024Revenue 2025: $292,213Expenses 2025: $73,493Net Income 2025: $218,7202025

Highlighted filing

2016

Revenue$478,015
Expenses$443,372
Net Income$34,643
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 2, 2016
Return Version
2015v3.0
Gross Receipts
$478,015
Mission and Program Overview

Mission

Equality forum is a national and international lgbt civil rights organization with an educational focus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$107,783$151,989▲ $44,206
Prepaid Expenses and Deferred Charges$141,578--
Loans From Officers Directors$230,000$130,000▼ $100,000
Land, Buildings, and Equipment, Net$102,988$120,386▲ $17,398
Total Assets$352,349$272,375▼ $79,974
Liabilities
Accounts Payable and Accrued Expenses$30,932$23,865▼ $7,067
Deferred Revenue$7,550--
Total Liabilities$268,482$153,865▼ $114,617
Net Assets / Fund Balance
Temporarily Rstr Net Assets$289,500--
Unrestricted Net Assets$-205,633$118,510▲ $324,143
Total Net Assets Fund Balance$83,867$118,510▲ $34,643
Total Liabilities and Net Assets / Fund Balance$352,349$272,375▼ $79,974

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$34,686$109,496$144,182
Buildings$85,700$54,300$140,000
Equipment-$27,124$27,124
Compensation and Service Providers

Board Members and Trustees

NameTitle
Keith JosephBoard Chair
Michelle GoldfarbVice President
Elana CaplanBoard Member
Ginny TooBoard Member
Jonathan WallBoard Member
Lee KramerBoard Member
Nancy KraybillBoard Member
Malcolm LazinExecutive Director
Mary Cate GordonMember at Large
Megan SchneiderSecretary
David MoranTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$476,465
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,550
All Other Contributions
$226,465
Change in Net Assets
$34,643

Audited Revenue Reconciliation

Revenue per Audited Statements
$478,015
Total Revenue per Audited Statements
$478,015
Total Revenue per Form 990
$478,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$332,178
Salaries, Compensation, and Employee Benefits$111,194
Total Fundraising Expense$16,355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$241,215$0$0$241,215
Other Salaries and Wages$71,942$20,752$10,376$103,070
Occupancy$22,507$2,813$2,813$28,133
Depreciation Depletion$13,282$1,660$1,660$16,602
Interest$0$13,271$0$13,271
Other Employee Benefits$5,670$1,636$818$8,124
All Other Expenses$4,274$595$595$5,464
Fees for Services Accounting$0$4,885$0$4,885
Travel$3,866$966$0$4,832
Insurance$1,443$0$0$1,443
Office Expenses$436$436$0$872
Total Functional Expenses$379,007$48,010$16,355$443,372

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$443,372
Total Expenses per Audited Statements$443,372
Total Expenses per Form 990$443,372
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$230,000$130,000▼ $100,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Filing and Contact Details

Filer

Filer Name
Equality Forum Inc
EIN
23-2710943
Phone
2157323378
Address
1420 Locust Street, Philadelphia, PA 19102

Signing Officer

Name
Malcolm Lazin
Title
Executive Director
Phone
2157323378
Signed
2016-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Malcolm Lazin
Formed
1992
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
150

Preparer

Firm
Renzi Bernardi Suarez & Co
Address
587 Haddon Avenue, Collingswood, NJ 08108
Preparer
Edward a Suarez CPA Mba
Phone
8568587887
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

There is no other committee with the authority to act on behalf of the governing body.

Pt VI, Line 11B

The 990 is reviewed by the executive committee, executive director, and treasurer.

Pt VI, Line 12C

Equality forum reminds the board members annually at a board meeting.

Pt VI, Line 15A

The executive committee reviews the compensation of the executive director and staff annually.

Pt VI, Line 15B

The executive committee reviews the compensation of the executive director and staff annually.

Pt VI, Line 19

They are available through equality forum's website and also through the pa dept of state.

Form 990, Part IX, Line 24E

Postage and delivery 517. 317. 100. 100.

Form 990, Part IX, Line 24E

Telephone 4947. 3957. 495. 495.

Financial Statement Notes

Pt X, Line 2

The organization has adopted current accounting principles for uncertain income tax positions that require evaluation of tax positions taken on its income tax returns and recognizing a tax asset or liability if the position would not be sustained under audit. The organization's policy is to record interest and penalties from tax examinations as income taxes. For federal income tax purposes, the returns remain open for possible examination three years after they are filed. Management believes there are no uncertain tax positions taken.

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IRS990/Desc050TH ANNIVERSARY: ON JULY 4, 1965, A GROUP OF COURAGEOUS GAY AND LESBIAN ACTIVISTS FROM NEW YORK, WASHINGTON DC, AND PHILADELPHIA LAID THE FOUNDATION FOR THE ORGANIZATED LGBT CIVIL RIGHTS MOVEMENT WITH DEMONSTRATIONS IN FRONT OF INDEPENDENCE HALL. KNOWN AS "ANNUAL REMINDERS," THESE PROTESTS OF EAST COAST HOMOPHILE ORGANIZATIONS (ECHO) OCCURED EVERY 4TH OF JULY FROM 1965 TO 1969. IN 2015, WE PROUDLY COMMEMORATE THE 50TH ANNIVERSARY OF THE ANNUAL REMINDERS, THE GAY PIONEERS WHO STAGED THE, AND HALF A CENTURY OF LGBT CIVIL RIGHT PROGRESS.
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IRS990/ProgSrvcAccomActy2Grp/Desc02016 ANNUAL EQUALITY FORUM: THE WEEKLONG ANNUAL EQUALITY FORUM HAS AN INTERNATIONAL FOCUS, TOP TIER PANEL DISCUSSIONS, PARTIES, AN ANNUAL ART EXHIBIT, INTERNATIONAL EQUALITY DINNER, SUNDAY OUT AND MORE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LGBT HISTORY MONTH: CELEBRATES THE ACHIEVEMENTS OF 31 LESBIAN, GAY, BISEXUAL OR TRANSGENDER ICONS. EACH DAY IN OCTOBER, A NEW LGBT ICON IS FEATURED WITH A VIDEO, BIO, BIOGRAPHY, DOWNLOADABLE IMAGES AND OTHER RESOURCES. GAY AND LESBIAN HISTORY MONTH WAS ENDORSED BY GLAAD, THE HUMAN RIGHTS CAMPAIGN, THE NATIONAL GAY AND LESBIAN TASK FORCE, THE NATIONAL EDUCATION ASSOCIATION AND OTHER NATIONAL ORGANIZATIONS. IN 2006 EQUALITY FORUM ASSUMED RESPONSIBILITY FOR PROVIDING CONTENT, PROMOTION AND RESOURCE
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: MISCELLANEOUS 2011: 3372. 2012: 1931. 2013: 2228. 2014: 6400. 2015: 1500.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt093553
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0129214
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0157085
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01254233
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0138978
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0179043
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0144182
IRS990ScheduleD/RevenueSubtotalAmt0478015
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED CURRENT ACCOUNTING PRINCIPLES FOR UNCERTAIN INCOME TAX POSITIONS THAT REQUIRE EVALUATION OF TAX POSITIONS TAKEN ON ITS INCOME TAX RETURNS AND RECOGNIZING A TAX ASSET OR LIABILITY IF THE POSITION WOULD NOT BE SUSTAINED UNDER AUDIT. THE ORGANIZATION'S POLICY IS TO RECORD INTEREST AND PENALTIES FROM TAX EXAMINATIONS AS INCOME TAXES. FOR FEDERAL INCOME TAX PURPOSES, THE RETURNS REMAIN OPEN FOR POSSIBLE EXAMINATION THREE YEARS AFTER THEY ARE FILED. MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
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IRS990ScheduleD/TotalRevenuePerForm990Amt0478015
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0GEN OP SUPPORT
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MALCOLM LAZIN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXEC DIR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NO OTHER COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE, EXECUTIVE DIRECTOR, AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUALITY FORUM REMINDS THE BOARD MEMBERS ANNUALLY AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND STAFF ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE COMMITTEE REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND STAFF ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THEY ARE AVAILABLE THROUGH EQUALITY FORUM'S WEBSITE AND ALSO THROUGH THE PA DEPT OF STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Postage and delivery 517. 317. 100. 100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Telephone 4947. 3957. 495. 495.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
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IRS990/StatesWhereCopyOfReturnIsFldCd0PA
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IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0268482
IRS990/TotalLiabilitiesGrp/EOYAmt0153865
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01550
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.05$1.83$2.92$0.73$2.19
2024Detailed filing. Detailed filing data is available for this year.$0.06$0.42$0.36$0.77$1.14$0.37
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.11$1.48$0.72$0.59$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.65$0.30$1.35$0.73$1.30$0.56
2021Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$2.60$1.02$1.58
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.30$0.33$2.21$1.55$0.66
2019Detailed filing. Detailed filing data is available for this year.$1.17$1.49$0.32$0.75$1.54$0.79
2018Detailed filing. Detailed filing data is available for this year.$1.63$1.17$0.46$1.68$2.32$0.63
2017Detailed filing. Detailed filing data is available for this year.$2.36$1.26$1.10$1.44$1.53$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.72$1.54$1.19$4.78$4.43$0.35
2015Summary only. Only limited summary data is available for this year.$3.52$2.68$0.84$4.04$1.47$2.57
2014Summary only. Only limited summary data is available for this year.$1.83$3.56$1.73$2.27$2.68$0.41
2013Summary only. Only limited summary data is available for this year.$1.62$2.94$1.32$2.70$2.92$0.22
2012Summary only. Only limited summary data is available for this year.$1.69$2.79$1.10$3.40$3.67$0.27