Civic Intelligence

Dialogue Institute DBA

EIN 23-2715057 • 501(c)3 • Philadelphia, PA

Profile

See schedule o for mission statement.

1700 N Broad Street Ste 315Philadelphia, PA 19121-0843

dialougeinstitute.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-8.9%

Higher net margin than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$68,324

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

31st percentile

-22%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$310,580

Down $85,578 (-22%) from 2023

Liabilities

Down

$5,386

Down $50,344 (-90%) from 2023

Net Assets

Down

$305,194

Down $35,234 (-10%) from 2023

Revenue

Down

$394,230

Down $55,715 (-12%) from 2023

Expenses

Up

$429,464

Up $62,939 (+17%) from 2023

Net Income

Down

-$35,234

Down $118,654 (-142%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $419,019Liabilities 2010: $57,925Net Assets 2010: $361,0942010Assets 2011: $518,906Liabilities 2011: $113,026Net Assets 2011: $405,8802011Assets 2012: $488,670Liabilities 2012: $63,637Net Assets 2012: $425,0332012Assets 2013: $566,296Liabilities 2013: $75,193Net Assets 2013: $491,1032013Assets 2014: $597,668Liabilities 2014: $55,883Net Assets 2014: $541,7852014Assets 2015: $508,104Liabilities 2015: $39,505Net Assets 2015: $468,5992015Assets 2016: $375,429Liabilities 2016: $14,573Net Assets 2016: $360,8562016Assets 2017: $468,439Liabilities 2017: $69,648Net Assets 2017: $398,7912017Assets 2018: $433,790Liabilities 2018: $73,999Net Assets 2018: $359,7912018Assets 2019: $426,877Liabilities 2019: $140,329Net Assets 2019: $286,5482019Assets 2020: $305,619Liabilities 2020: $145,342Net Assets 2020: $160,2772020Assets 2021: $464,596Liabilities 2021: $126,171Net Assets 2021: $338,4252021Assets 2022: $332,418Liabilities 2022: $75,436Net Assets 2022: $256,9822022Assets 2023: $396,158Liabilities 2023: $55,730Net Assets 2023: $340,4282023Assets 2024: $310,580Liabilities 2024: $5,386Net Assets 2024: $305,1942024

Highlighted filing

2024

Assets$310,580
Liabilities$5,386
Net Assets$305,194

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $364,989Expenses 2010: $314,397Net Income 2010: $50,5922010Revenue 2011: $767,734Expenses 2011: $776,221Net Income 2011: -$8,4872011Revenue 2012: $883,503Expenses 2012: $848,611Net Income 2012: $34,8922012Expenses 2013: $929,2352013Revenue 2014: $693,239Expenses 2014: $689,584Net Income 2014: $3,6552014Revenue 2015: $786,607Expenses 2015: $841,867Net Income 2015: -$55,2602015Revenue 2016: $669,202Expenses 2016: $748,986Net Income 2016: -$79,7842016Revenue 2017: $633,416Expenses 2017: $619,097Net Income 2017: $14,3192017Revenue 2018: $730,647Expenses 2018: $772,831Net Income 2018: -$42,1842018Revenue 2019: $583,991Expenses 2019: $660,400Net Income 2019: -$76,4092019Revenue 2020: $378,864Expenses 2020: $492,295Net Income 2020: -$113,4312020Revenue 2021: $151,581Expenses 2021: $129,320Net Income 2021: $22,2612021Revenue 2022: $349,150Expenses 2022: $430,580Net Income 2022: -$81,4302022Revenue 2023: $449,945Expenses 2023: $366,525Net Income 2023: $83,4202023Revenue 2024: $394,230Expenses 2024: $429,464Net Income 2024: -$35,2342024

Highlighted filing

2024

Revenue$394,230
Expenses$429,464
Net Income-$35,234

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.05$3.05$3.94$4.29$0.35
2023Summary only. Only limited summary data is available for this year.$3.96$0.56$3.40$4.50$3.67$0.83
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.75$2.57$3.49$4.31$0.81
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$1.26$3.38$1.52$1.29$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$1.45$1.60$3.79$4.92$1.13
2019Summary only. Only limited summary data is available for this year.$4.27$1.40$2.87$5.84$6.60$0.76
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.74$3.60$7.31$7.73$0.42
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.70$3.99$6.33$6.19$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.75$0.15$3.61$6.69$7.49$0.80
2015Detailed filing. Detailed filing data is available for this year.$5.08$0.40$4.69$7.87$8.42$0.55
2014Summary only. Only limited summary data is available for this year.$5.98$0.56$5.42$6.93$6.90$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$0.75$4.91$9.29
2012Summary only. Only limited summary data is available for this year.$4.89$0.64$4.25$8.84$8.49$0.35
2011Summary only. Only limited summary data is available for this year.$5.19$1.13$4.06$7.68$7.76$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$0.58$3.61$3.65$3.14$0.51
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$349,150
Mission and Program Overview

Mission

See schedule o for mission statement.

To foster global peace and cooperation through the work of interreligious and intercultural dialogue.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$242,337$145,262▼ $97,075
Cash and Non-Interest-Bearing Accounts$220,508$102,280▼ $118,228
Pledges and Grants Receivable$277$83,592▲ $83,315
Investments in Publicly Traded Securities$444$431▼ $13
Land, Buildings, and Equipment, Net$530$353▼ $177
Total Assets$464,596$332,418▼ $132,178
Other Assets Total$500$500→ $0
Liabilities
Accounts Payable and Accrued Expenses$82,085$75,436▼ $6,649
Deferred Revenue$44,086--
Total Liabilities$126,171$75,436▼ $50,735
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$337,118$255,850▼ $81,268
Net Assets With Donor Restrictions$1,307$1,132▼ $175
Total Net Assets Fund Balance$338,425$256,982▼ $81,443
Total Liabilities and Net Assets / Fund Balance$464,596$332,418▼ $132,178

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$353$4,443$4,796
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David KruegerExecutive DiFT$59,018$59,018

Board Members and Trustees

NameTitle
Majid AlsayeghChair
Peter BaktisVice-chair
Abdullah AntepliBoard Member
Amid Ismail Ex-officioBoard Member
Ann SchroederBoard Member
Eli FreedmanBoard Member
Fahad AlhomoudiBoard Member
John EspositoBoard Member
Kay YuBoard Member
Leonard Swidler Ex-officioBoard Member
Mark TylerBoard Member
Nancy E KrodyBoard Member
William CullinanBoard Member
Gity Banan-etemadSecretary
Sergio MazzaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$304,832
Program Service Revenue
$17,913
Investment Income
$2,924
Other Revenue
$23,481
All Other Contributions
$45,226
Change in Net Assets
$-81,430

Audited Revenue Reconciliation

Revenue per Audited Statements
$349,150
Revenue Not Reported on Form 990
$101,917
Total Revenue per Audited Statements
$451,067
Total Revenue per Form 990
$349,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$215,718
Other Expenses$214,862
Total Fundraising Expense$10,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,362$39,969$6,334$137,665
Travel$114,915--$114,915
Current Officers, Directors, Trustees, and Key Employees$39,167$17,135$2,716$59,018
Fees for Services Accounting$8,019$17,129$464$25,612
Payroll Taxes$9,986$4,368$692$15,046
Office Expenses$3,081$5,704$121$8,906
Conferences and Meetings$8,750--$8,750
Other Expenses$5,442--$5,442
Other Employee Benefits$2,647$1,158$184$3,989
Insurance-$891-$891
Advertising$309$178-$487
Depreciation Depletion-$177-$177
Total Functional Expenses$333,360$86,709$10,511$430,580

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$532,511
Expenses per Audited Statements$430,580
Total Expenses per Form 990$430,580
Expenses Not Reported on Form 990$101,931
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
No
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, Page 6, Part VI, Line 11B

The di director receives the form 990 from the accountants, who reviews it with the treasurer. Any adjustments needed will be communicated to the accountants and an updated draft will be sent to the board of directors. The board of directors will review and approve the draft before the form 990 is submitted.

Form 990, Page 6, Part VI, Line 12C

The standard of behavior at the dialogue institute/journal of ecumenical studies is that all staff, volunteers, and board members scrupulously avoid and conflicts of interest between the interests of the di/jes on one hand, and personal, professional, and business interests on the other. This includes avoiding actual conflicts as well as perceptions of conflicts of interest. The organization distributes the conflict of interest policy as well as the annual conflict of interest disclosure form to its members to sign. All members are asked to update the disclosure form if any changes occur. The policy mentions that if there is a conflict of interest, that individual will be asked to leave the room for the discussion and will not be permitted to vote on the question.

Form 990, Page 6, Part VI, Line 15A

Compensation for full-time employees, including the organization's director, is governed by temple university compensation policy. Di reimburses temple for salary and related benefits.

Form 990, Page 6, Part VI, Line 15B

Compensation for full-time employees, including the organization's director, is governed by temple university compensation policy. Di reimburses temple for salary and related benefits.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Dialogue Institute Dba Journal of
EIN
23-2715057
Phone
2152047714
Address
1700 N BROAD STREET STE 315, PHILADELPHIA, PA 19121-0843

Signing Officer

Name
Majid Alsayegh
Title
Chair
Phone
2152047525
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Majid Alsayegh
Formed
1984
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
40

Preparer

Firm
Bertz Hess & Co Llp
Address
36 EAST KING ST, LANCASTER, PA 17602
Preparer
Thomas a Wobber CPA
Phone
7173930767
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To foster global peace and cooperation through the work of interreligious and intercultural dialogue. The dialogue institute teaches religious, civic, and academic leaders the skills of respectfull dialogue and critical thinking, empowering them to build and sustain transformative relationships across lines of religion and culture. Through custom-designed programs and its peer-reviewed journal of ecumenical studies, the dialogue institute provides resources and creates networks for intra-and inter-religious scholarships and action that value difference and foster human dignity. Located at temple university in philadelphia, pa, the jes/di has partners around the globe, in contexts as diverse as indonesia, israel, congo, saudi arabia, egypt, and iraqi kurdistan. In these settings, as well as in its u.s.-based programs, the di brings people together across religions and cultures to promote dialogue that enhances harmony, tolerance and respect. Notable successes in this arena include the recent training of over 135 undergraduate and postgraduate students from the middle east and indonesia, most of whom have returned home to establish interreligious seminars and service projects, as well as programs related to the building of civil society. The di has also been instrumental in the establishment of new centers and programs of dialogue and understanding in congo, lebanon, iraqi, kurdistan, and azerbaijan.

Form 990, Page 2, Part III, Line 4C

Through two intensive five-week institutes, funded by the u.s. State department, the dialogue institute teaches undergraduate students from the middle east and south east asia about american democracy and the foundations of religious freedom in the u.s. Through classroom sessions, workshops, engagement with american partners, and religious and historical site visits, students receive hands-on experience of the practice of religious pluralism. The dialogue institute trains students in the principles and practices of respectful interreligious and intercultural dialogue, while providing leadership training for their work as peace builders in their home contexts. 40 international students completed this program: they interacted with ca. 50 american college students, 40 host family members, and over 1,000 members, and 1,000 members of religious communities, and environmental and volunteer organizations, for a direct impact on 1,244 people. An additional 2,000(est) people were impacted by trainees carrying out programs in their home contexts.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has evaluated its tax filings for the open tax years for uncertain tax positions. Tax returns are open for examination by the internal revenue service for three years from the due date of the returns. Returns filed with the state of pennsylvania are subject to examination for an unlimited number of years.

Raw XML AppendixShowing 400 of 500 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO FOSTER GLOBAL PEACE AND COOPERATION THROUGH THE WORK OF INTERRELIGIOUS AND INTERCULTURAL DIALOGUE. THE DIALOGUE INSTITUTE TEACHES RELIGIOUS, CIVIC, AND ACADEMIC LEADERS THE SKILLS OF RESPECTFULL DIALOGUE AND CRITICAL THINKING, EMPOWERING THEM TO BUILD AND SUSTAIN TRANSFORMATIVE RELATIONSHIPS ACROSS LINES OF RELIGION AND CULTURE. THROUGH CUSTOM-DESIGNED PROGRAMS AND ITS PEER-REVIEWED JOURNAL OF ECUMENICAL STUDIES, THE DIALOGUE INSTITUTE PROVIDES RESOURCES AND CREATES NETWORKS FOR INTRA-AND INTER-RELIGIOUS SCHOLARSHIPS AND ACTION THAT VALUE DIFFERENCE AND FOSTER HUMAN DIGNITY. LOCATED AT TEMPLE UNIVERSITY IN PHILADELPHIA, PA, THE JES/DI HAS PARTNERS AROUND THE GLOBE, IN CONTEXTS AS DIVERSE AS INDONESIA, ISRAEL, CONGO, SAUDI ARABIA, EGYPT, AND IRAQI KURDISTAN. IN THESE SETTINGS, AS WELL AS IN ITS U.S.-BASED PROGRAMS, THE DI BRINGS PEOPLE TOGETHER ACROSS RELIGIONS AND CULTURES TO PROMOTE DIALOGUE THAT ENHANCES HARMONY, TOLERANCE AND RESPECT. NOTABLE SUCCESSES IN THIS ARENA INCLUDE THE R
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE DIALOGUE INSTITUTE: A) REACHED MORE THAN 55,100 PEOPLE AROUND THE WORLD THROUGH BLOG POSTS AND NEWSLETTERS. B) HOSTED BUSINESS ETHICS CONFERENCE THAT REACHED AN ADDITIONAL 25 PEOPLE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2022.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THROUGH TWO INTENSIVE FIVE-WEEK INSTITUTES, FUNDED BY THE U.S. STATE DEPARTMENT, THE DIALOGUE INSTITUTE TEACHES UNDERGRADUATE STUDENTS FROM THE MIDDLE EAST AND SOUTH EAST ASIA ABOUT AMERICAN DEMOCRACY AND THE FOUNDATIONS OF RELIGIOUS FREEDOM IN THE U.S. THROUGH CLASSROOM SESSIONS, WORKSHOPS, ENGAGEMENT WITH AMERICAN PARTNERS, AND RELIGIOUS AND HISTORICAL SITE VISITS, STUDENTS RECEIVE HANDS-ON EXPERIENCE OF THE PRACTICE OF RELIGIOUS PLURALISM. THE DIALOGUE INSTITUTE TRAINS STUDENTS IN THE PRINCIPLES AND PRACTICES OF RESPECTFUL INTERRELIGIOUS AND INTERCULTURAL DIALOGUE, WHILE PROVIDING LEADERSHIP TRAINING FOR THEIR WORK AS PEACE BUILDERS IN THEIR HOME CONTEXTS. 40 INTERNATIONAL STUDENTS COMPLETED THIS PROGRAM: THEY INTERACTED WITH CA. 50 AMERICAN COLLEGE STUDENTS, 40 HOST FAMILY MEMBERS, AND OVER 1,000 MEMBERS, AND 1,000 MEMBERS OF RELIGIOUS COMMUNITIES, AND ENVIRONMENTAL AND VOLUNTEER ORGANIZATIONS, FOR A DIRECT IMPACT ON 1,244 PEOPLE. AN ADDITIONAL 2,000(EST) PEOPLE WERE IMPACTED BY TRAINEES CARRYING OUT PROGRAMS IN THEIR HOME CONTEXTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED ITS TAX FILINGS FOR THE OPEN TAX YEARS FOR UNCERTAIN TAX POSITIONS. TAX RETURNS ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS FROM THE DUE DATE OF THE RETURNS. RETURNS FILED WITH THE STATE OF PENNSYLVANIA ARE SUBJECT TO EXAMINATION FOR AN UNLIMITED NUMBER OF YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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