Civic Intelligence

Wiki Education Foundation

990 • Fiscal year 2023 • EIN 30-0790695

Jul 01, 2022 to Jun 30, 2023 • Filed on May 11, 2024

341 Broadway Street 408Chico, CA 95928

(415) 770-1060

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.07x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

7th percentile

-50%

Higher net margin than 7% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$235,268

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

3rd percentile

-42%

Faster asset growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-48%

Faster revenue growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$878,596

Down $623,370 (-42%) from 2022

Net Assets

Down

$790,877

Down $614,229 (-44%) from 2022

Liabilities

Down

$87,719

Down $9,141 (-9.4%) from 2022

Revenue

Down

$1,225,067

Down $1,148,119 (-48%) from 2022

Expenses

Up

$1,839,296

Up $163,562 (+9.8%) from 2022

Net Income

Down

-$614,229

Down $1,311,681 (-188%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2015: $1,209,288Liabilities 2015: $72,408Net Assets 2015: $1,136,8802015Assets 2016: $596,655Liabilities 2016: $57,208Net Assets 2016: $539,4472016Assets 2017: $423,378Liabilities 2017: $82,525Net Assets 2017: $340,8532017Assets 2018: $189,697Liabilities 2018: $41,634Net Assets 2018: $148,0632018Assets 2019: $375,815Liabilities 2019: $91,495Net Assets 2019: $284,3202019Assets 2020: $210,970Liabilities 2020: $361,237Net Assets 2020: -$150,2672020Assets 2021: $1,030,150Liabilities 2021: $322,496Net Assets 2021: $707,6542021Assets 2022: $1,501,966Liabilities 2022: $96,860Net Assets 2022: $1,405,1062022Assets 2023: $878,596Liabilities 2023: $87,719Net Assets 2023: $790,8772023Assets 2024: $2,083,968Liabilities 2024: $126,650Net Assets 2024: $1,957,3182024

Highlighted filing

2023

Assets$878,596
Liabilities$87,719
Net Assets$790,877

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2015: $1,885,651Expenses 2015: $1,960,390Net Income 2015: -$74,7392015Revenue 2016: $2,354,816Expenses 2016: $2,952,249Net Income 2016: -$597,4332016Revenue 2017: $1,593,256Expenses 2017: $1,791,850Net Income 2017: -$198,5942017Revenue 2018: $1,687,900Expenses 2018: $1,878,664Net Income 2018: -$190,7642018Revenue 2019: $2,279,419Expenses 2019: $2,143,162Net Income 2019: $136,2572019Revenue 2020: $1,812,549Expenses 2020: $2,247,136Net Income 2020: -$434,5872020Revenue 2021: $2,266,611Expenses 2021: $1,408,690Net Income 2021: $857,9212021Revenue 2022: $2,373,186Expenses 2022: $1,675,734Net Income 2022: $697,4522022Revenue 2023: $1,225,067Expenses 2023: $1,839,296Net Income 2023: -$614,2292023Revenue 2024: $3,471,414Expenses 2024: $2,304,973Net Income 2024: $1,166,4412024

Highlighted filing

2023

Revenue$1,225,067
Expenses$1,839,296
Net Income-$614,229
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 11, 2024
Return Version
2022v5.0
Gross Receipts
$1,225,067
Mission and Program Overview

Mission

Wiki education foundation supports innovative uses of and content creation for wikipedia and related projects in communities of teaching, learning and inquiry by encouraging collaboration among wikipedia editors, educators, researchers and students. Wiki education will enhance information fluency, improve the breadth, scope and quality of wikipedia content and increase the number and diversity of contributions to the free knowledge movement.

To improve wikipedia, enrich student learning, and build a more informed public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$200,003$750,027▲ $550,024
Pledges and Grants Receivable$500,000$0▼ $500,000
Cash and Non-Interest-Bearing Accounts$53,043$71,364▲ $18,321
Prepaid Expenses and Deferred Charges$27,187$53,463▲ $26,276
Land, Buildings, and Equipment, Net$3,714$3,714→ $0
Accounts Receivable$718,019$28▼ $717,991
Total Assets$1,501,966$878,596▼ $623,370
Liabilities
Accounts Payable and Accrued Expenses$77,360$77,719▲ $359
Deferred Revenue$19,500$10,000▼ $9,500
Total Liabilities$96,860$87,719▼ $9,141
Net Assets / Fund Balance
Net Assets With Donor Restrictions$510,246$788,044▲ $277,798
Net Assets Without Donor Restrictions$894,860$2,833▼ $892,027
Total Net Assets Fund Balance$1,405,106$790,877▼ $614,229
Total Liabilities and Net Assets / Fund Balance$1,501,966$878,596▼ $623,370

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,714-$3,714
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank SchulenburgExecutive DirectorFT$198,987$36,281$235,268
Lianna DavisChief Prgm Officer/deputy DirectorFT$158,850$50,954$209,804
Sage RossChief Technology OfficerFT$135,892$39,225$175,117
Jami MathewsonDirector of PartnershipsFT$101,891$35,405$137,296
Kathleen CrowleyDirector of Donor RelationsFT$101,794$32,779$134,573

Board Members and Trustees

NameTitle
Pj TabitChair
Carwil Bjork-jamesVice-chair
Jon CawthorneDirector
Karen a TwitchellDirector
Richard KnipelDirector
Sue GardnerDirector
Olympia AmmonDirector (thru 10/19/22)
Meagan DuffDirector (thru 10/31/22)
Robert CummingsSecretary
Garfield ByrdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,033,295
Program Service Revenue
$191,142
Investment Income
$630
Other Revenue
$0
All Other Contributions
$1,033,295
Change in Net Assets
$-614,229

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,225,067
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,225,067
Total Revenue per Form 990
$1,225,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,511,180
Other Expenses$328,116
Total Fundraising Expense$241,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$644,924$19,410$134,298$798,632
Current Officers, Directors, Trustees, and Key Employees$288,305$99,869$46,184$434,358
Other Employee Benefits$131,662-$26,107$157,769
Payroll Taxes$63,551$8,045$12,534$84,130
Fees for Services Accounting$2,845$75,124$467$78,436
Fees for Services Other$42,009$29,368$2,161$73,538
Conferences and Meetings$4,096$61,674-$65,770
Pension Plan Contributions$29,017$2,103$5,171$36,291
Information Technology$17,497$2,463$8,300$28,260
Occupancy$9,610$14,858$1,248$25,716
Travel$9,882$12,895$639$23,416
Office Expenses$8,368$469$2,638$11,475
Advertising$9,511-$340$9,851
Insurance$4,296$883$706$5,885
Fees for Services Legal-$394-$394
Other Expenses$193$40$32$265
Total Functional Expenses$1,270,076$327,702$241,518$1,839,296

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,839,296
Total Expenses per Audited Statements$1,839,296
Total Expenses per Form 990$1,839,296
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
2
Spending
$32,446

International Compliance

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
Europe (including Iceland & Greenland)Sending Agents of the Organization to Attend and Speak at Seminars and ConferencesResearch Project01$21,996
Europe (including Iceland & Greenland)Program Services-01$10,450
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, Part VI, Section B, Line 11B

A copy of the draft form 990 was shared with the finance and audit committee to review. Finance and audit committee conducted a portion of the quarterly finance committee meeting or special meeting to review and discuss. A vote was conducted to proceed with the filing with/without notes from the meeting prior to filing.

Form 990, Part VI, Section B, Line 12C

The board, board committee members and officers are required to review and sign acknowledgements each fiscal year. It is the responsibility of individual members to disclose any possible conflict of interest to the board. The board, without the affected member, will discuss and determine whether a conflict exists. If it is determined that a conflict of interest exist the board will investigate whether a satisfactory alternative is possible for the affected transaction.

Form 990, Part VI, Section B, Line 15

The foundation utilized fair pay for northern california nonprofits (compensation & benefits survey) to conduct an internal study of all staff levels and comparative rates within the region and created a compa-ratio tool based on level, performance, qualification, critical/non-critical skills and character traits and managerial responsibility. The foundation utilized the ratio tool to determine a new salary structure which was reviewed by the board, executive director, and officers.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available to the public. The financial statements and conflict of interest policy are available on our website. These documents are available for the same period of time set forth in sec. 6104(d).

Filing and Contact Details

Filer

Filer Name
Wiki Education Foundation
EIN
30-0790695
Phone
4157701060
Address
341 BROADWAY STREET 408, CHICO, CA 95928

Signing Officer

Name
Frank Schulenburg
Title
Executive Director
Phone
4157701060
Signed
2024-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Schulenburg
Formed
2013
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
555

Preparer

Firm
Hood & Strong Llp
Address
60 SO MARKET ST STE 200, SAN JOSE, CA 95113
Preparer
Jacob Yau
Phone
4089988400
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 6:

The number of volunteer instructors is based on the number of courses in the student program.

Financial Statement Notes

PART X, LINE 2:

The foundation, as described in section 501(c)(3) of the u.s. Internal revenue code, is exempt from income taxes on related income under provisions of the u.s. Internal revenue code and the california revenue and taxation code. The foundation regularly evaluates its uncertain tax positions. Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. Management evaluated the foundation's tax positions and concluded that the foundation had maintained its tax exempt status and had taken no uncertain tax positions that required adjustment to the financial statements. Therefore, no provision or liability for income taxes has been included in the financial statements.

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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/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR (THRU 10/31/22)
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR (THRU 10/19/22)
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF PRGM OFFICER/DEPUTY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF DONOR RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF PARTNERSHIPS
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHIEF TECHNOLOGY OFFICER
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IRS990/FormationYr02013
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IRS990/InformationTechnologyGrp/TotalAmt028260
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0WIKI EDUCATION ENGAGES STUDENTS AND ACADEMICS TO IMPROVE WIKIPEDIA, ENRICH STUDENT LEARNING, AND BUILD A MORE INFORMED PUBLIC.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OccupancyGrp/ManagementAndGeneralAmt014858
IRS990/OccupancyGrp/ProgramServicesAmt09610
IRS990/OccupancyGrp/TotalAmt025716
IRS990/OfficeExpensesGrp/FundraisingAmt02638
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0469
IRS990/OfficeExpensesGrp/ProgramServicesAmt08368
IRS990/OfficeExpensesGrp/TotalAmt011475
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0157769
IRS990/OtherExpensesGrp/Desc0MATERIALS, REPRODUCTION
IRS990/OtherExpensesGrp/Desc1STATE TAXES AND FEES
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08045
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IRS990/PayrollTaxesGrp/TotalAmt084130
IRS990/PensionPlanContributionsGrp/FundraisingAmt05171
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IRS990/PrincipalOfficerNm0FRANK SCHULENBURG
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IRS990/ProgramServiceRevenueGrp/Desc0WEB DEV SERVICE FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARS & SCIENTISTS - 366 ACADEMIC SUBJECT MATTER EXPERTS IMPROVE WIKIPEDIA AND WIKIDATA IN AREAS OF HIGH DEMAND. WORK IN THIS PROGRAM INCLUDES TRAINING ACADEMICS IN HOW TO CONTRIBUTE THEIR KNOWLEDGE TO WIKIPEDIA OR WIKIDATA AS WELL AS TRACKING AND RESOLVING ANY INCIDENTS THAT ARISE FROM THIS ACTIVITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PARTNERSHIPS & OUTREACH - WE COLLABORATE WITH ORGANIZATIONS INCLUDING ACADEMIC ASSOCIATIONS, RESEARCH NETWORKS, PROFESSIONAL ORGANIZATIONS, AND OTHER NONPROFIT ORGANIZATIONS - AS THEY PROMOTE THE USE OF WIKIPEDIA AND WIKIDATA AMONG THEIR MEMBERS; INDIVIDUAL SUBJECT MATTER EXPERTS ARE ENCOURAGED TO SHARE THEIR KNOWLEDGE WITH THE GENERAL PUBLIC. WORK INCLUDES BUILDING AND MAINTAINING INSTITUTIONAL PARTNERSHIPS AS WELL AS RECRUITMENT OF INDIVIDUAL SCHOLARS AND SCIENTISTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt082555
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DIGITAL SERVICES - WE DEVELOP AND MAINTAIN A PLATFORM THAT EMPOWERS TENS OF THOUSANDS OF USERS TO CONTRIBUTE CONTENT TO WIKIMEDIA PROJECTS AND TRACK THEIR IMPACT. THIS INCLUDES USER RESEARCH AND PRODUCT PLANNING, DEVELOPMENT OF NEW AND EXISTING FEATURES, USER TESTING, AND FIXING SOFTWARE BUGS. WE ALSO USE TECHNOLOGY AND DESIGN TO IMPROVE THE EFFECTIVENESS AND EFFICIENCY OF OUR STUDENT PROGRAM, SCHOLARS & SCIENTISTS, AND PARTNERSHIPS & OUTREACH ACTIVITIES.
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
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IRS990/PYOtherExpensesAmt0347981
IRS990/PYOtherRevenueAmt04158
IRS990/PYProgramServiceRevenueAmt0173302
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IRS990/PYSalariesCompEmpBnftPaidAmt01327753
IRS990/PYTotalExpensesAmt01675734
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION, AS DESCRIBED IN SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE, IS EXEMPT FROM INCOME TAXES ON RELATED INCOME UNDER PROVISIONS OF THE U.S. INTERNAL REVENUE CODE AND THE CALIFORNIA REVENUE AND TAXATION CODE. THE FOUNDATION REGULARLY EVALUATES ITS UNCERTAIN TAX POSITIONS. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevenuePerForm990Amt01225067

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