Civic Intelligence

Berkeley Institute for Free Speech Online

EIN 27-4709137 • 501(c)3 • Berkeley, CA

Profile

The Organization's mission is to ensure free access to worldwide information on the internet through technical means. The programs consist of education and the development of anti censorship software and research.

2322 Parker StreetBerkeley, CA 94704
Siviq Scores

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

Liabilities / Assets

99th percentile

47.69x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

99th percentile

27.35x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

4th percentile

-562%

Higher net margin than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

85th percentile

$11,830

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 110.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

14th percentile

-76%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-82%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$6,154

Down $19,630 (-76%) from 2018

Liabilities

Up

$293,479

Up $40,650 (+16%) from 2018

Net Assets

Down

-$287,325

Down $60,280 (-27%) from 2018

Operations
Liabilities / Revenue99th percentileNet Margin4th percentile

Revenue

Down

$10,730

Down $48,369 (-82%) from 2018

Expenses

Down

$71,010

Down $79,778 (-53%) from 2018

Net Income

Up

-$60,280

Up $31,409 (+34%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$400K$200K$0-$200K-$400KAssets 2014: $232,393Liabilities 2014: $232,486Net Assets 2014: -$932014Assets 2015: $38,033Liabilities 2015: $71,053Net Assets 2015: -$33,0202015Assets 2016: $39,392Liabilities 2016: $83,152Net Assets 2016: -$43,7602016Assets 2017: $20,519Liabilities 2017: $155,875Net Assets 2017: -$135,3562017Assets 2018: $25,784Liabilities 2018: $252,829Net Assets 2018: -$227,0452018Assets 2019: $6,154Liabilities 2019: $293,479Net Assets 2019: -$287,3252019

Highlighted filing

2019

Assets$6,154
Liabilities$293,479
Net Assets-$287,325
Open 2019 Filing

Operations Trend

Revenue Growth9th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,842,769Expenses 2014: $1,821,231Net Income 2014: $21,5382014Revenue 2015: $441,394Expenses 2015: $452,797Net Income 2015: -$11,4032015Revenue 2016: $1,185,670Expenses 2016: $1,196,410Net Income 2016: -$10,7402016Revenue 2017: $127,834Expenses 2017: $219,430Net Income 2017: -$91,5962017Revenue 2018: $59,099Expenses 2018: $150,788Net Income 2018: -$91,6892018Revenue 2019: $10,730Expenses 2019: $71,010Net Income 2019: -$60,2802019

Highlighted filing

2019

Revenue$10,730
Expenses$71,010
Net Income-$60,280
Open 2019 Filing

Filings

Most recent year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,154
Liabilities
$293,479
Net assets
-$287,325
Revenue
$10,730
Expenses
$71,010
Net income
-$60,280
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.29$0.29$0.01$0.07$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.03$0.25$0.23$0.06$0.15$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.02$0.16$0.14$0.13$0.22$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.04$0.08$0.04$1.19$1.20$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.07$0.03$0.44$0.45$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.23$0.00$1.84$1.82$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 12, 2020
Return Version
2019v5.1
Gross Receipts
$10,730
Mission and Program Overview

Mission

To support free speech online

Program Services

DescriptionGrantsExpenses
The organization is developing anticensorship software to support the mission of the organizations which is to ensure free speech online-$62,733
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James MarshallPresidentPT$0$11,830$11,830
Holly KreuterSecretary-$0--
Elise FriedTreasurer-$0--
Ken BermanDirector-$0--
Brittan HellerDirector-$0--
Filing and Contact Details

Filer

Filer Name
Berkeley Institute for Free Speech Online
EIN
27-4709137
Address
2322 Parker Street, Berkeley, CA 94704

Signing Officer

Name
James Marshall
Title
President
Signed
2020-05-12
Discuss with paid preparer
No

Preparer

Firm
Melissa Gilroy CPA
Address
80 Greeancre Rd, Westwood, MA 02090
Preparer
Melissa Gilroy
Phone
7816964019
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountInsurance:D&O,General,WC 4,159Bank fees 860Operations-software, marketing 506”

Description of other assets Part II line 24

“Category Beginning of Year End of YearAccounts Receivable, net 6,162 0Prepaid Exp 4,974 0”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearAccounts Payable 2,121 190Accrued expenses 15,853 12,434Loan from related party 234,855 280,855”

Raw XML Appendix169 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Mary Tiller
IRS990EZ/BooksInCareOfDetail/PhoneNum05085773289
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02322 Parker Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Berkeley
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094704
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014648
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06154
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010730
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-60280
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt011627
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt025784
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06154
IRS990EZ/GrossReceiptsAmt010730
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LoansToFromOfficersAmt0280855
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-227045
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-287325
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-227045
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-287325
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.01
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.01
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt011830
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0James Marshall
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Holly Kreuter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Elise Fried
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Ken Berman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Brittan Heller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt011136
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt05525
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To support free speech online
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The organization is developing anticensorship software to support the mission of the organizations which is to ensure free speech online
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt062733
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt053858
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0252829
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0293479
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt071010
IRS990EZ/TotalProgramServiceExpensesAmt062733
IRS990EZ/TotalRevenueAmt010730
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt010730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt059099
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0127834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01185445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0466394
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01849502
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98220
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01816663
IRS990ScheduleA/SubstantialContributorsTotAmt032839
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010730
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt059099
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0127834
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01185445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0466394
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01849502
IRS990ScheduleA/TotalSupportAmt01849502
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
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0280855
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Working capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0234855
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0James Marshall
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt0280855
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountInsurance:D&O,General,WC 4,159Bank fees 860Operations-software, marketing 506
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearAccounts Receivable, net 6,162 0Prepaid Exp 4,974 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearAccounts Payable 2,121 190Accrued expenses 15,853 12,434Loan from related party 234,855 280,855
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0James Marshall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Berkeley Institute for Free Speech Online
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0274709137
ReturnHeader/Filer/USAddress/AddressLine1Txt02322 Parker Street
ReturnHeader/Filer/USAddress/CityNm0Berkeley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094704
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B3A42714AF5204914E5282F58BA7B94101A25AFE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B3A42714AF5204914E5282F58BA7B94101A25AFE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId00483482020134tg2d515
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-05-13
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0184.171.130.253
ReturnHeader/FilingSecurityInformation/IPDt02020-05-13
ReturnHeader/FilingSecurityInformation/IPTm017:09:12
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Melissa Gilroy CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt080 Greeancre Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westwood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002090
ReturnHeader/PreparerPersonGrp/PhoneNum07816964019
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melissa Gilroy
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-05-13T17:08:13-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.