Civic Intelligence

All Ways Up Foundation Fka Perlman Foundation

990 • Fiscal year 2017 • EIN 46-2843636

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

15301 Ventura BlvdSherman Oaks, CA 91403

(818) 808-0600

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

31st percentile

-3.2%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

80th percentile

$133,177

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

8th percentile

-15%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

81st percentile

32%

Faster revenue growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$278,210

Down $49,501 (-15%) from 2016

Net Assets

Down

$278,210

Down $49,501 (-15%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$1,568,039

Up $381,979 (+32%) from 2016

Expenses

Up

$1,617,540

Up $592,863 (+58%) from 2016

Net Income

Down

-$49,501

Down $210,884 (-131%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2014: $51,227Liabilities 2014: $0Net Assets 2014: $51,2272014Assets 2015: $166,328Liabilities 2015: $0Net Assets 2015: $166,3282015Assets 2016: $327,711Liabilities 2016: $0Net Assets 2016: $327,7112016Assets 2017: $278,210Liabilities 2017: $0Net Assets 2017: $278,2102017Assets 2018: $273,111Liabilities 2018: $0Net Assets 2018: $273,1112018Assets 2019: $225,457Liabilities 2019: $706Net Assets 2019: $224,7512019Assets 2020: $249,797Liabilities 2020: $480Net Assets 2020: $249,3172020Assets 2021: $137,873Liabilities 2021: $495Net Assets 2021: $137,3782021Assets 2022: $114,732Liabilities 2022: $495Net Assets 2022: $114,2372022Assets 2023: $8,556Liabilities 2023: $495Net Assets 2023: $8,0612023Assets 2024: $19,559Liabilities 2024: $3,132Net Assets 2024: $16,4272024

Highlighted filing

2017

Assets$278,210
Liabilities$0
Net Assets$278,210

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $576,885Expenses 2014: $525,658Net Income 2014: $51,2272014Revenue 2015: $897,505Expenses 2015: $782,404Net Income 2015: $115,1012015Revenue 2016: $1,186,060Expenses 2016: $1,024,677Net Income 2016: $161,3832016Revenue 2017: $1,568,039Expenses 2017: $1,617,540Net Income 2017: -$49,5012017Revenue 2018: $2,173,104Expenses 2018: $2,178,203Net Income 2018: -$5,0992018Revenue 2019: $2,384,300Expenses 2019: $2,432,660Net Income 2019: -$48,3602019Revenue 2020: $1,981,824Expenses 2020: $1,957,258Net Income 2020: $24,5662020Revenue 2021: $1,080,520Expenses 2021: $1,192,459Net Income 2021: -$111,9392021Revenue 2022: $1,118,369Expenses 2022: $1,141,510Net Income 2022: -$23,1412022Revenue 2023: $250,077Expenses 2023: $356,253Net Income 2023: -$106,1762023Revenue 2024: $197,916Expenses 2024: $189,550Net Income 2024: $8,3662024

Highlighted filing

2017

Revenue$1,568,039
Expenses$1,617,540
Net Income-$49,501
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$1,568,039
Mission and Program Overview

Mission

To bridge support gaps by providing direct grants and intangible services to lower income individuals and charitable organizations to positively impact beliefs, attitudes, emotions, confidence and improve communities throughout the United States.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$327,711$278,210▼ $49,501
Cash and Non-Interest-Bearing Accounts$313,667$267,853▼ $45,814
Land, Buildings, and Equipment, Net$10,469$6,782▼ $3,687
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$327,711$278,210▼ $49,501
Other Assets Total$3,575$3,575→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$327,711$278,210▼ $49,501
Total Liabilities and Net Assets / Fund Balance$327,711$278,210▼ $49,501

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,658$10,412$14,070
Other Land Buildings$3,124$6,876$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leona S SchubeExecutive DirectorFT$133,177$133,177

Board Members and Trustees

NameTitle
Gregory F PerlmanPresident
Michael ClarkCFO
Jodi D PerlmanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,568,039
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,568,039
Change in Net Assets
$-49,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$949,617
Other Expenses$421,853
Salaries, Compensation, and Employee Benefits$246,070
Total Fundraising Expense$41,930
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$765,859--$765,859
Other Salaries and Wages$121,508$73,961$15,849$211,318
Grants to Domestic Orgs$183,758--$183,758
Occupancy-$42,823-$42,823
Fees for Services Other$8,680$28,680-$37,360
Advertising--$23,475$23,475
Other Employee Benefits$11,177$6,804$1,458$19,439
Payroll Taxes$8,805$5,360$1,148$15,313
All Other Expenses$8,212$1,653-$9,865
Office Expenses$4,354$4,353-$8,707
Fees for Services Accounting$4,085$4,085-$8,170
Information Technology-$5,547-$5,547
Travel-$5,049-$5,049
Other Expenses$4,983$4,525-$4,525
Fees for Services Legal$2,111$2,111-$4,222
Depreciation Depletion-$3,687-$3,687
Insurance-$2,801-$2,801
Total Functional Expenses$1,366,868$208,742$41,930$1,617,540
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oakwood Recreation CenterLos Angeles, CA501(c)(3)Summer Camp$35,400
Upper Room of Greater GainsviGainsville, FL501(c)(3)Summer Camp$24,710
The Mustard Seed FoundationTrotwood, OH501(c)(3)Summer Camp$23,750
Catharine Street Community CPoughkeepsie, NY501(c)(3)Summer Camp$18,600
Boys & Girls Club of AnnapoliAnnapolis, MD501(c)(3)Summer Camp$18,400
Ridley Area YmcaSecane, PA501(c)(3)Summer Camp$17,600
Town of ThompsonN Monticello, NYGovernment EntitySummer Camp$6,750
Randolph-asheboro YmcaAsheboro, NC501(c)(3)Summer Camp$5,092
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Gregory f. Perlman and jodi d. Perlman are husband and wife.

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Form 990 is available upon request with the foundation or through www.guidestar.org. Additional documentation is available upon direct request.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Form 990 is available upon request with the foundation or through www.guidestar.org. Additional documentation is available upon direct request.

Filing and Contact Details

Filer

Filer Name
All Ways Up Foundation
EIN
46-2843636
Phone
8188080600
Address
15301 VENTURA BLVD, SHERMAN OAKS, CA 91403

Signing Officer

Name
Gregory F Perlman
Title
President
Phone
8188080600
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory F Perlman
Formed
2013
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
2

Preparer

Firm
Fishman Block Diamond LLP
Address
16830 Ventura Blvd Ste 400, Encino, CA 91436-1726
Preparer
Steven J Fishman CPA
Phone
8187837140
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt010412
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03124
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06876
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06782
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0GENERAL,EDUCATIONAL
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IRS990ScheduleI/RecipientTable/CashGrantAmt018400
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IRS990ScheduleI/RecipientTable/CashGrantAmt35092
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IRS990ScheduleI/RecipientTable/CashGrantAmt724710
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
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IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)(3)
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IRS990ScheduleI/RecipientTable/IRCSectionDesc6GOVERNMENT ENTITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501(C)(3)
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt60
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt70
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUMMER CAMP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUMMER CAMP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUMMER CAMP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SUMMER CAMP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4SUMMER CAMP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5SUMMER CAMP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6SUMMER CAMP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7SUMMER CAMP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BOYS & GIRLS CLUB OF ANNAPOLI
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CATHARINE STREET COMMUNITY C
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2OAKWOOD RECREATION CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3RANDOLPH-ASHEBORO YMCA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4RIDLEY AREA YMCA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5THE MUSTARD SEED FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6TOWN OF THOMPSON
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7UPPER ROOM OF GREATER GAINSVI
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2767 CALIFORNIA AVENUE
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4900 SOUTH AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt54880 DELINGER ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt64052 ROUTE 42
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0ANNAPOLIS
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IRS990ScheduleI/RecipientTable/USAddress/CityNm2LOS ANGELES
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IRS990ScheduleI/RecipientTable/USAddress/CityNm6N MONTICELLO
IRS990ScheduleI/RecipientTable/USAddress/CityNm7GAINSVILLE
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1NY
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IRS990ScheduleI/Total501c3OrgCnt07
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GREGORY F. PERLMAN AND JODI D. PERLMAN ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS AVAILABLE UPON REQUEST WITH THE FOUNDATION OR THROUGH WWW.GUIDESTAR.ORG. ADDITIONAL DOCUMENTATION IS AVAILABLE UPON DIRECT REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS AVAILABLE UPON REQUEST WITH THE FOUNDATION OR THROUGH WWW.GUIDESTAR.ORG. ADDITIONAL DOCUMENTATION IS AVAILABLE UPON DIRECT REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

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