Civic Intelligence

Skeptoid Media Inc.

990 • Fiscal year 2023 • EIN 26-3788260

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

740 NE 3rd St 3-220Bend, OR 97701

(949) 510-9681

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

53rd percentile

4.5%

Higher net margin than 53% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$102,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 30.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

74th percentile

22%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$83,750

Up $15,047 (+22%) from 2022

Net Assets

Up

$83,750

Up $15,047 (+22%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$332,288

Up $37,064 (+13%) from 2022

Expenses

Up

$317,241

Up $4,736 (+1.5%) from 2022

Net Income

Up

$15,047

Up $32,328 (+187%) from 2022

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $5,251Net Assets 2013: $5,2512013Assets 2014: $5,375Net Assets 2014: $5,3752014Assets 2015: $3,024Net Assets 2015: $3,0242015Assets 2016: $61,693Liabilities 2016: $0Net Assets 2016: $61,6932016Assets 2017: $58,482Liabilities 2017: $0Net Assets 2017: $58,4822017Assets 2018: $119,047Liabilities 2018: $0Net Assets 2018: $119,0472018Assets 2019: $118,034Liabilities 2019: $0Net Assets 2019: $118,0342019Assets 2020: $103,824Liabilities 2020: $0Net Assets 2020: $103,8242020Assets 2021: $85,984Liabilities 2021: $0Net Assets 2021: $85,9842021Assets 2022: $68,703Liabilities 2022: $0Net Assets 2022: $68,7032022Assets 2023: $83,750Liabilities 2023: $0Net Assets 2023: $83,7502023Assets 2024: $86,570Liabilities 2024: $0Net Assets 2024: $86,5702024

Highlighted filing

2023

Assets$83,750
Liabilities$0
Net Assets$83,750

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $136,942Expenses 2013: $135,483Net Income 2013: $1,4592013Revenue 2014: $117,436Expenses 2014: $117,313Net Income 2014: $1232014Revenue 2015: $71,359Expenses 2015: $73,710Net Income 2015: -$2,3512015Revenue 2016: $135,574Expenses 2016: $76,908Net Income 2016: $58,6662016Revenue 2017: $202,244Expenses 2017: $205,455Net Income 2017: -$3,2112017Revenue 2018: $274,839Expenses 2018: $217,083Net Income 2018: $57,7562018Revenue 2019: $269,130Expenses 2019: $270,143Net Income 2019: -$1,0132019Revenue 2020: $279,900Expenses 2020: $294,110Net Income 2020: -$14,2102020Revenue 2021: $275,174Expenses 2021: $293,014Net Income 2021: -$17,8402021Revenue 2022: $295,224Expenses 2022: $312,505Net Income 2022: -$17,2812022Revenue 2023: $332,288Expenses 2023: $317,241Net Income 2023: $15,0472023Revenue 2024: $343,012Expenses 2024: $340,192Net Income 2024: $2,8202024

Highlighted filing

2023

Revenue$332,288
Expenses$317,241
Net Income$15,047
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.0
Gross Receipts
$333,710
Mission and Program Overview

Mission

Skeptoid media produces free educational materials and stem-focused informational and entertainment content, made available to educators and individuals worldwide, concentrating on critical thinking and scientific skepticism.

Skeptoid media encourages public science literacy and critical thinking worldwide by producing free, stem-focused educational and entertainment content.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$68,319$83,609▲ $15,290
Land, Buildings, and Equipment, Net$384$141▼ $243
Total Assets$68,703$83,750▲ $15,047
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,845$73,894▲ $23,049
Net Assets With Donor Restrictions$17,858$9,856▼ $8,002
Total Net Assets Fund Balance$68,703$83,750▲ $15,047
Total Liabilities and Net Assets / Fund Balance$68,703$83,750▲ $15,047

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$141$5,927$6,068
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian DunningExecutive DiFT$102,000$102,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$314,764
Program Service Revenue
$13,976
Investment Income
$0
Other Revenue
$3,548
All Other Contributions
$314,764
Change in Net Assets
$15,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$269,098
Other Expenses$48,143
Total Fundraising Expense$28,509
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,705$51,275$14,650$134,630
Current Officers, Directors, Trustees, and Key Employees$81,600$10,200$10,200$102,000
Payroll Taxes$12,421$5,080$2,054$19,555
Office Expenses$13,385$4,113$101$17,599
Other Employee Benefits$7,813$3,808$1,292$12,913
Insurance-$11,472-$11,472
Travel$8,474--$8,474
Fees for Services Other$2,163$205-$2,368
Advertising$733$817$145$1,695
Conferences and Meetings$1,516$78-$1,594
Fees for Services Accounting-$385-$385
Depreciation Depletion$243--$243
Other Expenses$1,883$10$51$61
Total Functional Expenses$200,570$88,162$28,509$317,241
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
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
No
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

Executive director and director of operations will review and approve the form 990, and forward to the board of directors to review before filing.

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

Each year all conflicts of interest must be noted in written form and submitted to the entire board. Any conflicts are discussed by the board and noted in the official minutes. Though it has never happended, any conflict that cannot be accepted by the board will result in the removal of that board member.

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

A subcommittee of the board members did a review of similar organizations and developed a salary range. As a board we reviewed these findings and found the compensation to be in line with established norms.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Skeptoid Media Inc
EIN
26-3788260
Phone
9495109681
Address
740 NE 3RD ST 3-220, BEND, OR 97701

Signing Officer

Name
Brian Dunning
Title
Executive Director
Phone
9495109681
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Dunning
Formed
2008
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
13

Preparer

Firm
Jones & Roth Pc
Address
300 SW COLUMBIA SUITE 201, BEND, OR 97702
Preparer
Brian G Newton
Phone
5413823590
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Skeptoid media produces free educational materials and stem-focused informational and entertainment content, made available to educators and individuals worldwide, concentrating on critical thinking and scientific skepticism.

Form 990, Page 1, Part I, Line 6

Volunteers assisted with marketing for the organization, contributed to the organization's newsletter, and presented educational workshops.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SKEPTOID MEDIA PRODUCES FREE EDUCATIONAL MATERIALS AND STEM-FOCUSED INFORMATIONAL AND ENTERTAINMENT CONTENT, MADE AVAILABLE TO EDUCATORS AND INDIVIDUALS WORLDWIDE, CONCENTRATING ON CRITICAL THINKING AND SCIENTIFIC SKEPTICISM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ASSISTED WITH MARKETING FOR THE ORGANIZATION, CONTRIBUTED TO THE ORGANIZATION'S NEWSLETTER, AND PRESENTED EDUCATIONAL WORKSHOPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR AND DIRECTOR OF OPERATIONS WILL REVIEW AND APPROVE THE FORM 990, AND FORWARD TO THE BOARD OF DIRECTORS TO REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR ALL CONFLICTS OF INTEREST MUST BE NOTED IN WRITTEN FORM AND SUBMITTED TO THE ENTIRE BOARD. ANY CONFLICTS ARE DISCUSSED BY THE BOARD AND NOTED IN THE OFFICIAL MINUTES. THOUGH IT HAS NEVER HAPPENDED, ANY CONFLICT THAT CANNOT BE ACCEPTED BY THE BOARD WILL RESULT IN THE REMOVAL OF THAT BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A SUBCOMMITTEE OF THE BOARD MEMBERS DID A REVIEW OF SIMILAR ORGANIZATIONS AND DEVELOPED A SALARY RANGE. AS A BOARD WE REVIEWED THESE FINDINGS AND FOUND THE COMPENSATION TO BE IN LINE WITH ESTABLISHED NORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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