Civic Intelligence

Rules Foundation

990 • Fiscal year 2016 • EIN 46-1167555

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 24, 2017

Organization Profilewww.therules.org
13223 Black Mountain Road Suite 394San Diego, CA 92129

(707) 809-5086

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

85th percentile

28%

Higher net margin than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

77th percentile

$121,500

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

99th percentile

640%

Faster asset growth than 99% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

94th percentile

96%

Faster revenue growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$384,068

Up $332,132 (+640%) from 2015

Net Assets

Up

$384,068

Up $332,132 (+640%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin85th percentile

Revenue

Up

$1,170,598

Up $573,141 (+96%) from 2015

Expenses

Up

$838,466

Up $244,984 (+41%) from 2015

Net Income

Up

$332,132

Up $328,157 (+8256%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$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

2016

Assets$384,068
Liabilities$0
Net Assets$384,068
Open 2016 Filing

Operations Trend

Revenue Growth94th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$1,170,598
Expenses$838,466
Net Income$332,132
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 24, 2017
Return Version
2016v3.0
Gross Receipts
$1,170,598
Mission and Program Overview

Mission

/The Rules is a global network of 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$51,936$384,068▲ $332,132
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
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$51,936$384,068▲ $332,132
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$0→ $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$51,936$384,068▲ $332,132
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$51,936$384,068▲ $332,132
Total Liabilities and Net Assets / Fund Balance$51,936$384,068▲ $332,132
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alnoor LadhaExecutive DirectorFT$121,500$121,500
Jessica RimingtonManaging DirectorFT$117,333$117,333

Board Members and Trustees

NameTitle
Sarah Van GelderBoard Chair
Anasuya SenguptaBoard Member
Elizabeth McKeonBoard Member
Felipe ViverosSecretary
Marissa VahlsingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Martin KirkPolicy consultant1736 Steel Street Apt 6203, Louisville, CO 80027$126,694
Revenue and Support

Revenue Composition

Contributions and Grants
$1,170,598
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,170,598
Change in Net Assets
$332,132
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$647,669
Salaries, Compensation, and Employee Benefits$157,597
Total Fundraising Expense$93,579
Grants and Similar Amounts Paid$33,200
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$187,895$114,916$31,446$334,257
Fees for Services Other$160,968$26,237$11,131$198,336
Current Officers, Directors, Trustees, and Key Employees$63,039$47,279$47,279$157,597
Travel$26,807$18,483$2,339$47,629
Foreign Grants$29,000--$29,000
Information Technology$7,333$17,352$1,384$26,069
Fees for Services Legal$0$14,898$0$14,898
Fees for Services Accounting$0$7,970$0$7,970
Conferences and Meetings$3,436$3,669$0$7,105
Office Expenses$1,699$4,803$0$6,502
Grants to Domestic Individuals$4,200--$4,200
Insurance$188$3,844$0$4,032
Advertising$771$0$0$771
Occupancy$0$100$0$100
Total Functional Expenses$485,336$259,551$93,579$838,466
International Activity

International Summary

Offices
0
Employees
9
Spending
$294,481

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
Europe (including Iceland and Greenland)Program ServicesDigital communications and Research consulting services04$209,962
Sub-Saharan AfricaProgram ServicesCommunity organizing and technology consulting services02$39,648
Sub-Saharan AfricaGrantmaking-00$11,039
North America (including Canada and Mexico, but not the United States)Program ServicesCommunications consulting services01$7,832
South AsiaProgram ServicesDigital communications consulting services01$7,000
Europe (including Iceland and Greenland)Grantmaking-00$6,000
South AsiaGrantmaking-00$5,500
North America (including Canada and Mexico, but not the United States)Grantmaking-00$4,500
South AmericaProgram ServicesDigital communications consulting services01$3,000
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 the Board and 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
2017-04-24
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
20

Preparer

Firm
Shining Star Consulting LLC
Address
2320 Oak St, Berkeley, CA 94708
Preparer
Monte Meyers
Phone
5105417421
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“/The Rules hires contractors to carry out Communications, Online Technology and Research services.”

Raw XML AppendixShowing 400 of 605 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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IRS990/Desc02016 saw The Rules' (TR) strategic focus shift towards positive alternatives. We began creating awareness about economic, environmental and societal crises faced by communities around the world. The first cohort of fellows joined our fellowship program in March. They came together over the course of one year to share experiences,wisdom and friendship. Throughout the year TR continued to work with our team to work on poverty issues around the world.
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0/The Rules is a global network of organizers, designers, coders, researchers, writers and others dedicated to changing the rules that create inequality, climate change, and poverty around the world.
IRS990/MoreThan5000KToIndividualsInd01
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt051936
IRS990/NetAssetsOrFundBalancesEOYAmt0384068
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0100
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt0100
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04803
IRS990/OfficeExpensesGrp/ProgramServicesAmt01699
IRS990/OfficeExpensesGrp/TotalAmt06502
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Alnoor Ladha
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0The fellowship program brings together community leaders from around the world for connection and dialogue related to their social work. This program was started with the aim of bringing together educators, writers and artists to share experiences, stories and friendship.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt076963
IRS990/ProgSrvcAccomActy2Grp/GrantAmt023830
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0597215
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
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IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0441074
IRS990/PYOtherRevenueAmt0242
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt03975
IRS990/PYSalariesCompEmpBnftPaidAmt0152408
IRS990/PYTotalExpensesAmt0593482
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0597457
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0332132
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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IRS990/RelatedOrganizationsAmt00
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IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
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IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0170598
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0107215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt075800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0560901
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0242500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01157014
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt01157014
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0170598
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0107215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt075800
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0560901
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0242500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01157014
IRS990ScheduleA/TotalSupportAmt01157014

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$384,068
Liabilities
$0
Net assets
$384,068
Revenue
$1,170,598
Expenses
$838,466
Net income
$332,132
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
2016Detailed filing. Detailed filing data is available for this year.$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