Civic Intelligence

Bridges Across Borders Southeast Asia Community Legal Education Ini

990 • Fiscal year 2023 • EIN 27-5051293

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 15, 2024

2 Sandy Hollow LanePort Washington, NY 11050

(516) 263-5018

Siviq Scores

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

Liabilities / Assets

91st percentile

0.77x

Higher debt load relative to assets than 91% of similar nonprofits.

2023 filings • NTEE Q • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.18x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • NTEE Q • $500k-$1M nonprofits • Source year 2023

Net Margin

49th percentile

5.1%

Higher net margin than 49% of similar nonprofits.

2023 filings • NTEE Q • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$58,723

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2023 filings • NTEE Q • $500k-$1M nonprofits • Source year 2023

Asset Growth

68th percentile

21%

Faster asset growth than 68% of similar nonprofits.

2023 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

33%

Faster revenue growth than 64% of similar nonprofits.

2023 filings • NTEE Q • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$204,687

Up $35,908 (+21%) from 2022

Net Assets

Up

$46,324

Up $102,699 (+182%) from 2022

Liabilities

Down

$158,363

Down $66,791 (-30%) from 2022

Revenue

Up

$901,143

Up $224,130 (+33%) from 2022

Expenses

Up

$854,819

Up $121,431 (+17%) from 2022

Net Income

Up

$46,324

Up $102,699 (+182%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2012: $60,137Liabilities 2012: $70,909Net Assets 2012: -$10,7722012Assets 2013: $176,504Liabilities 2013: $157,770Net Assets 2013: $18,7342013Assets 2014: $146,942Liabilities 2014: $113,351Net Assets 2014: $33,5912014Assets 2015: $245,976Liabilities 2015: $108,066Net Assets 2015: $137,9102015Assets 2016: $108,343Liabilities 2016: $268,807Net Assets 2016: -$160,4642016Assets 2017: $61,758Liabilities 2017: $149,385Net Assets 2017: -$87,6272017Assets 2018: $146,059Liabilities 2018: $96,897Net Assets 2018: $49,1622018Assets 2020: $229,748Liabilities 2020: $275,198Net Assets 2020: -$45,4502020Assets 2022: $168,779Liabilities 2022: $225,154Net Assets 2022: -$56,3752022Assets 2023: $204,687Liabilities 2023: $158,363Net Assets 2023: $46,3242023Assets 2024: $139,415Liabilities 2024: $240,242Net Assets 2024: -$100,8272024

Highlighted filing

2023

Assets$204,687
Liabilities$158,363
Net Assets$46,324

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $349,5922012Revenue 2013: $453,473Expenses 2013: $434,741Net Income 2013: $18,7322013Revenue 2014: $628,998Expenses 2014: $595,407Net Income 2014: $33,5912014Revenue 2015: $1,061,329Expenses 2015: $923,419Net Income 2015: $137,9102015Revenue 2016: $662,779Expenses 2016: $823,244Net Income 2016: -$160,4652016Revenue 2017: $406,626Expenses 2017: $494,588Net Income 2017: -$87,9622017Revenue 2018: $607,063Expenses 2018: $557,901Net Income 2018: $49,1622018Revenue 2020: $579,091Expenses 2020: $624,541Net Income 2020: -$45,4502020Revenue 2022: $677,013Expenses 2022: $733,388Net Income 2022: -$56,3752022Revenue 2023: $901,143Expenses 2023: $854,819Net Income 2023: $46,3242023Revenue 2024: $547,528Expenses 2024: $648,355Net Income 2024: -$100,8272024

Highlighted filing

2023

Revenue$901,143
Expenses$854,819
Net Income$46,324
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 15, 2024
Return Version
2023v5.1
Gross Receipts
$901,143
Mission and Program Overview

Mission

Bridges across borders se asia

Collaborates globally in the development of justice education and access to justice, pro bono & rule of law initiatives while simultaneously fostering generations of pro bono minded persons

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$51,923$195,103▲ $143,180
Rtn Earn Endowment Incm Other Fnds$-56,375$46,324▲ $102,699
Land, Buildings, and Equipment, Net$8,810$8,475▼ $335
Accounts Receivable$108,046$1,109▼ $106,937
Total Assets$168,779$204,687▲ $35,908
Liabilities
Accounts Payable and Accrued Expenses$225,154$158,363▼ $66,791
Total Liabilities$225,154$158,363▼ $66,791
Net Assets / Fund Balance
Total Net Assets Fund Balance$-56,375$46,324▲ $102,699
Total Liabilities and Net Assets / Fund Balance$168,779$204,687▲ $35,908

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,475$4,592-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bruce a LaskyDirectorFT$58,723$58,723

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$851,354
Program Service Revenue
$49,789
Investment Income
$0
Other Revenue
$0
All Other Contributions
$851,354
Change in Net Assets
$46,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$771,251
Salaries, Compensation, and Employee Benefits$58,723
Other Expenses$24,845
Total Fundraising Expense$1,183
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$771,251--$771,251
Current Officers, Directors, Trustees, and Key Employees$0$58,723$0$58,723
Payment Travel Entrtnmnt Publicly Ofcl$7,784$2,780$556$11,120
Fees for Services Accounting$0$7,348$387$7,735
Office Expenses$186$2,019$116$2,321
Information Technology$92$1,651$92$1,835
Insurance$270$854$0$1,124
Conferences and Meetings$0$343$0$343
Depreciation Depletion$0$335$0$335
Advertising$0$0$32$32
Total Functional Expenses$779,583$74,053$1,183$854,819
International Activity

International Summary

Offices
2
Employees
25
Spending
$771,251

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaRegional GrantsSee Attached225$771,251
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
No
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
Filing and Contact Details

Filer

Filer Name
Babseacle Inc
EIN
27-5051293
Phone
5162635018
Address
2 SANDY HOLLOW LANE, PORT WASHINGTON, NY 11050

Signing Officer

Name
Wendy J Morrish
Title
Director
Phone
5162635018
Signed
2024-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy J Morrish
Formed
2010
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
40

Preparer

Firm
Eric Levy CPA Pa
Address
35 SLEEPY HOLLOW DR, ASHEVILLE, NC 28805
Preparer
Eric Levy
Phone
8285052800
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A complete copy of the form 990 was sent to the board

Pt VI, Line 11B

Of directors for approval prior to e-file with the irs.

Pt VI, Line 8A

Minutes of all board meetings are kept in a binder.

Pt VI, Line 8B

NONE

Pt VI, Line 19

All documents are available to the public on the website

Pt VI, Line 19

OR UPON REQUEST.

Pt VI, Line 2

Bruce lasky and wendy morrish

Pt VI, Line 12C

The governing body requires annual signed policy statements.

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IRS990/Desc0BABSEACLE worked collaboratively with universities, law faculties and organizational partners to develop and strengthen university- based Clinical Legal Education and Community Empowerment Programs throughout Asia. This was done through raising awareness about the issues faced by the communities we serve. We facilitate people-to-people exchanges, volunteer programs and legal training with the aim of building a network of legal professionals & community leaders to address the root causes of access to justice issues involved in the program included teachers and students at University Law Departments throughout the Asia region.
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IRS990/ProgSrvcAccomActy2Grp/Desc0BABSEACLE holds an externship clinic program to support and development, justice education, as well as pro bono and access to justice initiatives throughout the Asian region. Interns were placed in one of our partner universities in the region, to teach CLE English to law teachers and law students. The CLE English curriculum combines English comprehension with CLE content and methodologies. As well as teaching, interns also had the responsibility of helping to develop the CLE English case studies and curriculum through researching, contextualizing & creating independent lesson plans. More than 40 interns were placed in the program. Interns from more than 10 countries participated with placement between 2 - 6 weeks.
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IRS990/ProgSrvcAccomActy3Grp/Desc0BABSEACLES Pro Bono and Legal Ethics Initiatives in Asia and globally. These initiatives, trainings, materials etc work with over 700 persons each year across the legal community including lawyers, legal service providers, legal educators, students, judges, government officials, and civil society professionals. All the initiatives are designed and delivered with a mandate of inspiring and building a strong committment to pro bono, legal ethics, rule of law, and justice education in the region and internationally.
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0901143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0677013
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0821592
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0579091
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01025031
IRS990ScheduleA/Total509Grp/TotalAmt04003870
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04003870
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt08475
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04592
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt013067
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08475
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt025
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0771251
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SEE ATTACHED
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0REGIONAL GRANTS
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt025
IRS990ScheduleF/SubtotalOfficesCnt02
IRS990ScheduleF/SubtotalSpentAmt0771251
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY MONITORS THE USE OF FUNDS ACCORDING TO ITS POLICIES.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleF/TotalEmployeeCnt025
IRS990ScheduleF/TotalOfficeCnt02
IRS990ScheduleF/TotalSpentAmt0771251
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COMPLETE COPY OF THE FORM 990 WAS SENT TO THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OF DIRECTORS FOR APPROVAL PRIOR TO E-FILE WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MINUTES OF ALL BOARD MEETINGS ARE KEPT IN A BINDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON THE WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OR UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BRUCE LASKY AND WENDY MORRISH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING BODY REQUIRES ANNUAL SIGNED POLICY STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 12c
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0168779
IRS990/TotalAssetsEOYAmt0204687
IRS990/TotalAssetsGrp/BOYAmt0168779
IRS990/TotalAssetsGrp/EOYAmt0204687
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0851354
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01183
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074053
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0779583
IRS990/TotalFunctionalExpensesGrp/TotalAmt0854819
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0225154
IRS990/TotalLiabilitiesEOYAmt0158363
IRS990/TotalLiabilitiesGrp/BOYAmt0225154
IRS990/TotalLiabilitiesGrp/EOYAmt0158363
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-56375
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt046324
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0779583
IRS990/TotalProgramServiceRevenueAmt049789
IRS990/TotalReportableCompFromOrgAmt058723
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt049789
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0901143
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0168779
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0204687
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.BABSEACLE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY J MORRISH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05162635018
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BABSEACLE INC
ReturnHeader/Filer/BusinessNameControlTxt0BABS
ReturnHeader/Filer/EIN0275051293
ReturnHeader/Filer/PhoneNum05162635018
ReturnHeader/Filer/USAddress/AddressLine1Txt02 SANDY HOLLOW LANE
ReturnHeader/Filer/USAddress/CityNm0PORT WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011050
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271359484
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERIC LEVY CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt035 SLEEPY HOLLOW DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028805
ReturnHeader/PreparerPersonGrp/PhoneNum08285052800
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-25

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