Civic Intelligence

Institute for Democratic Education in America Inc

990 • Fiscal year 2015 • EIN 27-0812635

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 28, 2016

3644 44th Ave SMinneapolis, MN 55406

(800) 878-5740

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.74x

Higher debt load relative to assets than 92% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

8th percentile

-49%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

90th percentile

$42,843

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 18.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

9th percentile

-50%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

5th percentile

-68%

Faster revenue growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$90,075

Down $89,325 (-50%) from 2014

Net Assets

Down

$23,284

Down $116,314 (-83%) from 2014

Liabilities

Up

$66,791

Up $26,989 (+68%) from 2014

Revenue

Down

$235,743

Down $509,785 (-68%) from 2014

Expenses

Down

$352,057

Down $319,037 (-48%) from 2014

Net Income

Down

-$116,314

Down $190,748 (-256%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $179,400Liabilities 2014: $39,802Net Assets 2014: $139,5982014Assets 2015: $90,075Liabilities 2015: $66,791Net Assets 2015: $23,2842015Assets 2016: $198,708Liabilities 2016: $3,275Net Assets 2016: $195,4332016Assets 2017: $89,283Liabilities 2017: $6,514Net Assets 2017: $82,7692017Assets 2018: $89,182Liabilities 2018: $4,729Net Assets 2018: $84,4532018Assets 2019: $66,570Liabilities 2019: $5,228Net Assets 2019: $61,3422019Assets 2020: $661,743Liabilities 2020: $66,482Net Assets 2020: $595,2612020Assets 2021: $921,556Liabilities 2021: $15,467Net Assets 2021: $906,0892021Assets 2022: $1,210,789Liabilities 2022: $135,268Net Assets 2022: $1,075,5212022Assets 2023: $739,456Liabilities 2023: $81,029Net Assets 2023: $658,4272023Assets 2024: $305,791Liabilities 2024: $300Net Assets 2024: $305,4912024Assets 2025: $361,289Liabilities 2025: $5,080Net Assets 2025: $356,2092025

Highlighted filing

2015

Assets$90,075
Liabilities$66,791
Net Assets$23,284

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $745,528Expenses 2014: $671,094Net Income 2014: $74,4342014Revenue 2015: $235,743Expenses 2015: $352,057Net Income 2015: -$116,3142015Revenue 2016: $306,180Expenses 2016: $134,032Net Income 2016: $172,1482016Revenue 2017: $129,327Expenses 2017: $133,439Net Income 2017: -$4,1122017Revenue 2018: $182,923Expenses 2018: $181,239Net Income 2018: $1,6842018Revenue 2019: $177,243Expenses 2019: $200,354Net Income 2019: -$23,1112019Revenue 2020: $860,604Expenses 2020: $326,685Net Income 2020: $533,9192020Revenue 2021: $759,919Expenses 2021: $449,091Net Income 2021: $310,8282021Revenue 2022: $1,234,631Expenses 2022: $1,065,199Net Income 2022: $169,4322022Revenue 2023: $1,165,667Expenses 2023: $1,582,761Net Income 2023: -$417,0942023Revenue 2024: $229,599Expenses 2024: $582,535Net Income 2024: -$352,9362024Revenue 2025: $709,868Expenses 2025: $659,150Net Income 2025: $50,7182025

Highlighted filing

2015

Revenue$235,743
Expenses$352,057
Net Income-$116,314
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 28, 2016
Return Version
2014v6.0
Gross Receipts
$235,743
Mission and Program Overview

Mission

The mission of the organization is to (a) advance educational theory and practices grounded in democratic values and student voice through research, resource compilation, and public outreach, and (b) support the efforts of individuals, schools, and other educational programs to give young people the opportunity to become curious, creative, and self-motivated learners through activities such as workshops, networking, and organizational development.

Mobilizing action to advance meaningful learning and build a more just and sustainable democracy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$116,200$82,500▼ $33,700
Savings and Temporary Cash Investments$25,022$0▼ $25,022
Cash and Non-Interest-Bearing Accounts$34,611$5,612▼ $28,999
Land, Buildings, and Equipment, Net$3,567$1,963▼ $1,604
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$179,400$90,075▼ $89,325
Other Assets Total-$0-
Liabilities
Deferred Revenue$25,528$51,072▲ $25,544
Accounts Payable and Accrued Expenses$14,274$15,719▲ $1,445
Total Liabilities$39,802$66,791▲ $26,989
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$50,500-
Unrestricted Net Assets$139,598$-27,216▼ $166,814
Total Net Assets Fund Balance$139,598$23,284▼ $116,314
Total Liabilities and Net Assets / Fund Balance$179,400$90,075▼ $89,325

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$12,320$12,320
Equipment$1,963$2,848$4,811
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dana BennisCL OfficerFT$42,843$42,843
Albert SykesExec DirectorFT$29,847$29,847
Scott NineFmr Exec DirectorFT$20,938$20,938

Board Members and Trustees

NameTitle
Kwesi RollinsPresident
Carlos MorenoBoard Member
Jenerra WilliamsBoard Member
Leroy ShingoitewaBoard Member
Melia DickerBoard Member
Santiago RinconBoard Member
Natalia RosadoSecretary
Robert DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$209,558
Program Service Revenue
$26,178
Investment Income
$7
Other Revenue
$0
All Other Contributions
$209,558
Change in Net Assets
$-116,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$241,183
Other Expenses$110,874
Total Fundraising Expense$20,604
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$57,986$26,699$9,138$93,823
Current Officers, Directors, Trustees, and Key Employees$57,866$26,643$9,119$93,628
Other Employee Benefits-$37,951-$37,951
Payroll Taxes$13,019$1,218$1,544$15,781
Fees for Services Accounting-$12,504-$12,504
Travel$8,487$3,264$459$12,210
Other Expenses$7,672--$7,672
All Other Expenses$1,683$5,388$192$7,263
Fees for Services Other-$3,005$150$3,155
Insurance-$2,998-$2,998
Information Technology$2,723-$2$2,725
Occupancy-$2,220-$2,220
Advertising$1,500$358-$1,858
Depreciation Depletion$1,604--$1,604
Total Functional Expenses$209,205$122,248$20,604$352,057
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

One of the Board member and an employee, Melia Dicker, is married to Darren Schwindaman of Creative Distillery, the entity IDEA used for the majority of its creative and web design work during this fiscal year. IDEA has an arms length agreement with Creative Distillery which outlined the services provided by Creative Distillery.

Form 990, Part VI, Line 11B: Form 990 Review Process

The tax returns are prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization distributes copies of the complete returns to the board of directors. If all items are found to be acceptable, an authorization is signed and provided to the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped with certified return receipt and timely placed in the mail for filing, or the form 8879 is provided to the outside accounting firm allowing electronic filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

On an ongoing basis and at board meetings conflicts of interest are expected to be raised. Board members sign a board agreement restating their responsibilities to follow the conflict of interest policy of the organization

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Director's compensation is set by the board of directors which is connected by an annual review of the Executive Director's peformance.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
Institute for Democratic
EIN
27-0812635
Phone
8008785740
Address
3644 44th Ave S, Minneapolis, MN 55406

Signing Officer

Name
Albert Sykes
Title
Exec Director
Signed
2016-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Albert Sykes
Formed
2009
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
10

Preparer

Firm
Suzanne Robinson Healy
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520-4939
Preparer
Madeleine M Rocamora EA
Phone
9256030800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from Federal and State income taxes under Sections 501(c)(3) of the Internal Revenue Code (IRC) and Tax Law Article 9-A from the New York corporation franchise tax code.The Organization has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.

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IRS990/Desc0Organizing for and monitoring impactProgressOutcome Mapping (OM) was implemented across all facets of the organization as the primary system for both process and outcome evaluation. OM was explored and practiced at IDEA Camp 2013 and new infrastructure now supports handheld device access to Story Journals and tools for organizers and partners. Regular "Learning Together" call are held every four months with staff and open to Senior Fellows, organizers, and board members to identify and discuss learning and impact across all areas of the network and organization. A first full year of monitoring meetings took place, led by IDEA's Chief Learning Officer Dana Bennis, which will be published in IDEAs next Learning ReportPlace-based impactProgressEach place-based team saw growth in leadership development, understanding local context, identifying programs and people to showcase, and in learning about which partners and strategies might make the most contribution to impact and who their key partners in change are.IDEA's six place-based organizing teams in the U.S. and Puerto Rico are situated to convene community members, educators, organizations, and policy-makers to collectively build vision and action in education, assess the local landscape, and apply national strategies and learning locally. One other area of progress has been in conceptualizing and beginning to implement a clearer pipeline for additional place-based team development. Impacting the narrativeProgressThe central accomplishment in this area was IDEA's execution of the "A Year at Mission Hill" narrative campaign, which has reached more than 331,800 people and included more than 450 resourced shared, completed in partnership with filmmakers, Mission Hill school staff, Sam Chaltain, and 58 partners. A report dedicated to this effort is attached.The IDEA blog, and the changed strategy articulated in the grant request, has brought increased visibility and view counts. Blog posts averaged over 25 shares on Facebook since January 2013 with several posts above 70. Of particular value was the use of the blog to "wrap" each chapter of the "A Year at Mission Hill" series.Building off the success and learning of "A Year at Mission Hill," IDEA has been brewing a next narrative campaign titled "We Authorize." The goal is to generate wide public engagement on the purpose of education through a public reauthorization process of the Elementary and Secondary Education Act (ESEA) through online and offline tools that support community "hearings" across the U.S. with the engagement of more than 228 partner organizations and schools reaching all 50 states and Puerto Rico. Partner outreach, the development of an online organizing space, in-person organizer discussions, and six coordination and design planning sessions have already taken place.IDEA was also the national coordinating partner for The International Democratic Education Conference (IDEC) in August 2013, which welcomed more than 500 participants to Colorado. In addition to the major coordination role of IDEA's IDEC team and staff, the majority of sessions were facilitated by IDEA organizers, including youth, leading to increased organizational visibility and cross-connection opportunities among democratic educators in the U.S. and around the world. IDEA organizers gathered for a one-day training before IDEC to build facilitation and team capacity and met each morning of the conference (additional IDEC report forthcoming over Summer 2014).Laying the groundwork to generate policy and practice solutionsProgressIDEA staff and organizers continue to develop understanding and strategy for the interconnection of relevant local action and national education change. IDEA staff have benefited from conversations and written exchanges with partners, past and present organizers, and leading thinkers in Continuous Improvement and Change Theory, including Dr. Paul Batalden, Lisa Johnson at Dartmouth University, and Dr. Robert Lloyd at the In
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Fmr Exec Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt9CL Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt10Exec Director
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IRS990/MissionDesc0Mission: Mobilizing action to advance meaningful learning and build a more just and sustainable democracy.Significant Activities: 1)Organizing: Building strategic and collaborative capacity between educators and community organizers nationally through Place-Based and National teams of organizers supporting change projects that demonstrate the power of education by, for, and with young people and communities 2) Showcasing: best practices in youth and community engagement through Learning Tours, Collaborative Projects, and a Curated Library of the strongest tools and resources, Blogs 3) Learning through Storytelling, Learning Breakthrough Series, National Campaign
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IRS990/PrincipalOfficerNm0Albert Sykes
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from Federal and State income taxes under Sections 501(c)(3) of the Internal Revenue Code (IRC) and Tax Law Article 9-A from the New York corporation franchise tax code.The Organization has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0One of the Board member and an employee, Melia Dicker, is married to Darren Schwindaman of Creative Distillery, the entity IDEA used for the majority of its creative and web design work during this fiscal year. IDEA has an arms length agreement with Creative Distillery which outlined the services provided by Creative Distillery.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURNS ARE PREPARED BY AN OUTSIDE ACCOUNTING FIRM. AFTER COMPLETION OF SAID RETURNS, THE ORGANIZATION IS SENT A DRAFT OF THE TAX RETURNS TO BE REVIEWED AND EXAMINED. THE ORGANIZATION DISTRIBUTES COPIES OF THE COMPLETE RETURNS TO THE BOARD OF DIRECTORS. IF ALL ITEMS ARE FOUND TO BE ACCEPTABLE, AN AUTHORIZATION IS SIGNED AND PROVIDED TO THE OUTSIDE ACCOUNTING FIRM TO PROCESS, SIGN AND PROVIDE COPIES OF THE RETURNS TO BE FILED (PAPER OR ELECTRONICALLY) WITH THE DESIGNATED GOVERNMENTAL AGENCIES. THE TAX RETURNS ARE THEN SIGNED BY THE ORGANIZATION, STAMPED WITH CERTIFIED RETURN RECEIPT AND TIMELY PLACED IN THE MAIL FOR FILING, OR THE FORM 8879 IS PROVIDED TO THE OUTSIDE ACCOUNTING FIRM ALLOWING ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2On an ongoing basis and at board meetings conflicts of interest are expected to be raised. Board members sign a board agreement restating their responsibilities to follow the conflict of interest policy of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Director's compensation is set by the board of directors which is connected by an annual review of the Executive Director's peformance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/StatesWhereCopyOfReturnIsFldCd1OR

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