Civic Intelligence

Rules Foundation

EIN 46-1167555 • 501(c)3 • San Diego, CA

Profile

/The Rules is a global network of activists, organizers, designers, coders, researchers, writers and others dedicated to changing the rules that create inequality, climate change, and poverty around the world.

13223 Black Mountain Road Suite 394San Diego, CA 92129

www.therules.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

38th percentile

-0.6%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

94th percentile

$87,275

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

37th percentile

-1.1%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

16th percentile

-21%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$332,757

Down $3,818 (-1.1%) from 2017

Liabilities

Flat

$0

Flat from 2017

Net Assets

Down

$332,757

Down $3,818 (-1.1%) from 2017

Operations
Liabilities / Revenue34th percentileNet Margin38th percentile

Revenue

Down

$652,910

Down $171,843 (-21%) from 2017

Expenses

Down

$656,728

Down $215,518 (-25%) from 2017

Net Income

Up

-$3,818

Up $43,675 (+92%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$400K$300K$200K$100K$0Assets 2014: $95,355Liabilities 2014: $0Net Assets 2014: $95,3552014Assets 2015: $51,936Liabilities 2015: $0Net Assets 2015: $51,9362015Assets 2016: $384,068Liabilities 2016: $0Net Assets 2016: $384,0682016Assets 2017: $336,575Liabilities 2017: $0Net Assets 2017: $336,5752017Assets 2018: $332,757Liabilities 2018: $0Net Assets 2018: $332,7572018

Highlighted filing

2018

Assets$332,757
Liabilities$0
Net Assets$332,757
Open 2018 Filing

Operations Trend

Revenue Growth16th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $575,800Expenses 2014: $577,405Net Income 2014: -$1,6052014Revenue 2015: $597,457Expenses 2015: $593,482Net Income 2015: $3,9752015Revenue 2016: $1,170,598Expenses 2016: $838,466Net Income 2016: $332,1322016Revenue 2017: $824,753Expenses 2017: $872,246Net Income 2017: -$47,4932017Revenue 2018: $652,910Expenses 2018: $656,728Net Income 2018: -$3,8182018

Highlighted filing

2018

Revenue$652,910
Expenses$656,728
Net Income-$3,818
Open 2018 Filing

Filings

Most recent year

2018 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$332,757
Liabilities
$0
Net assets
$332,757
Revenue
$652,910
Expenses
$656,728
Net income
-$3,818
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.65$0.66$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.00$0.34$0.82$0.87$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.00$0.38$1.17$0.84$0.33
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.60$0.59$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.58$0.58$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 14, 2019
Return Version
2018v3.0
Gross Receipts
$652,910
Mission and Program Overview

Mission

/The Rules is a global network of activists, organizers, designers, coders, researchers, writers and others dedicated to changing the rules that create inequality, climate change, and poverty around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$336,575$332,757▼ $3,818
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$336,575$332,757▼ $3,818
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$336,575$332,757▼ $3,818
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$336,575$332,757▼ $3,818
Total Liabilities and Net Assets / Fund Balance$336,575$332,757▼ $3,818
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alnoor LadhaExecutive DirectorFT$87,275$87,275

Board Members and Trustees

NameTitle
Sarah Van GelderBoard Chair
Elizabeth McKeonBoard Member
Marissa VahlsingBoard Member
Felipe ViverosSecretary
Anasuya SenguptaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$645,410
Program Service Revenue
$7,500
Investment Income
$0
Other Revenue
$0
All Other Contributions
$645,410
Change in Net Assets
$-3,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$539,740
Salaries, Compensation, and Employee Benefits$97,238
Total Fundraising Expense$43,860
Grants and Similar Amounts Paid$19,750
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$325,084$14,435$0$339,519
Fees for Services Management$35,525$62,016$0$97,541
Current Officers, Directors, Trustees, and Key Employees$38,895$29,171$29,172$97,238
Travel$26,194$7,034$13,609$46,837
Foreign Grants$19,750--$19,750
Information Technology$8,043$8,492$948$17,483
Conferences and Meetings$6,424$6,624$129$13,177
Fees for Services Legal$0$9,794$0$9,794
Insurance$0$6,462$0$6,462
Office Expenses$373$4,022$2$4,397
Fees for Services Accounting$0$2,629$0$2,629
Interest$0$1,657$0$1,657
Occupancy$244$0$0$244
Total Functional Expenses$460,532$152,336$43,860$656,728
International Activity

International Summary

Offices
0
Employees
10
Spending
$179,579

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
Sub-Saharan AfricaProgram ServicesCommunity and cultural advice services, and Technical director services.02$71,678
North America (including Canada and Mexico, but not the United States)Program ServicesMedia creative and data analysis services02$64,718
Europe (including Iceland and Greenland)Program ServicesMedia, communications, and event administration services03$35,683
South AmericaProgram ServicesProgram development services03$7,500
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section B, Line 11B

“The Rules hired a paid-preparer to work with management to create the 990. Drafts of the 990 were reviewed by members of the Board and management and changes were communicated. A final 990 was provided to the Board Members before filing.”

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

“We ask both board members and contractors to disclose annually any existing or potential conflicts of interest.”

Form 990, Part VI, Section B, Line 15

“The Executive Director's compensation was set by a review and approval process by the Board of Directors which included competitive analysis into comparable roles as well as input from grant-makers and foundations that are familiar with nonprofit executive compensation.”

Form 990, Part VI, Section C, Line 19

“The Rules makes its governing documents, conflict of interest policy, and financial statements available to the public upon reasonable request.”

Filing and Contact Details

Filer

Filer Name
Rules Foundation
EIN
46-1167555
Phone
7078095086
Address
13223 Black Mountain Road Suite 394, San Diego, CA 92129
Doing Business As
The Rules

Signing Officer

Name
Alnoor Ladha
Title
Executive Director
Phone
3237046188
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alnoor Ladha
Formed
2012
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Shining Star Consulting LLC
Address
2320 Oak St, Berkeley, CA 94708
Preparer
Monte Meyers
Phone
5109996712
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consulting services provided include research, program development, media and digital communications, administrative, IT, policy, discourse analysis, community and cultural advice.”

Raw XML AppendixShowing 400 of 577 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.

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