Civic Intelligence

All Ways Up Foundation Fka Perlman Foundation

990 • Fiscal year 2019 • EIN 46-2843636

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 19, 2020

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

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

33rd percentile

-2.0%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

80th percentile

$133,747

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

7th percentile

-17%

Faster asset growth than 7% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

9.7%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$225,457

Down $47,654 (-17%) from 2018

Net Assets

Down

$224,751

Down $48,360 (-18%) from 2018

Liabilities

Up

$706

Up $706 from 2018

Revenue

Up

$2,384,300

Up $211,196 (+9.7%) from 2018

Expenses

Up

$2,432,660

Up $254,457 (+12%) from 2018

Net Income

Down

-$48,360

Down $43,261 (-848%) from 2018

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

2019

Assets$225,457
Liabilities$706
Net Assets$224,751

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

2019

Revenue$2,384,300
Expenses$2,432,660
Net Income-$48,360
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 19, 2020
Return Version
2019v5.0
Gross Receipts
$2,384,300
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$273,111$224,751▼ $48,360
Cash and Non-Interest-Bearing Accounts$265,155$205,087▼ $60,068
Land, Buildings, and Equipment, Net$4,268$1,952▼ $2,316
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$273,111$225,457▼ $47,654
Other Assets Total$3,688$18,418▲ $14,730
Liabilities
Other Liabilities-$706-
Total Liabilities$0$706▲ $706
Net Assets / Fund Balance
Total Net Assets Fund Balance$273,111$224,751▼ $48,360
Total Liabilities and Net Assets / Fund Balance$273,111$225,457▼ $47,654

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$613$13,457$14,070
Other Land Buildings$1,339$8,661$10,000
Other Assets Org$3,576--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leona S SchubeExecutive DirectorFT$133,747$133,747

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$2,384,300
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,384,300
Change in Net Assets
$-48,360
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,690,656
Other Expenses$465,857
Salaries, Compensation, and Employee Benefits$276,147
Total Fundraising Expense$35,693
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,372,466--$1,372,466
Grants to Domestic Orgs$318,190--$318,190
Other Salaries and Wages$139,475$84,898$18,192$242,565
Occupancy-$48,135-$48,135
Payroll Taxes$10,640$6,476$1,388$18,504
Fees for Services Accounting$7,815$7,815-$15,630
Other Employee Benefits$8,670$5,277$1,131$15,078
Advertising--$14,982$14,982
Office Expenses$6,362$6,362-$12,724
Travel$5,280$3,673-$8,953
All Other Expenses$3,168$5,506-$8,674
Fees for Services Other$2,273$4,673-$6,946
Other Expenses$6,581$11,536-$6,581
Insurance-$2,881-$2,881
Conferences and Meetings$2,695--$2,695
Depreciation Depletion-$2,316-$2,316
Information Technology-$211-$211
Fees for Services Legal$40$40-$80
Total Functional Expenses$2,207,168$189,799$35,693$2,432,660
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oakwood Recreation CenterLos Angeles, CA-Summer Camp$45,350
The Mustard Seed FoundationDayton, OH-Summer Camp$37,500
Bethel World Outreach CenterBrentwood, TN-Summer Camp$26,230
Catharine Street Community CPoughkeepsie, NY-Summer Camp$22,250
Boys & Girls Club Nw IndianaGary, IN-Summer Camp$21,235
College Access PlanPasadena, CA-Grant Award$20,000
826laLos Angeles, CA-Grant Award$19,000
Ridley Area YmcaSecane, PA-Summer Camp$15,300
The Salvation Army Boys & GirGreenville, SC-Summer Camp$15,295
Los Angeles United MethodistLos Angeles, CA-Grant Award$13,500
City of Burlington - Rec CntrBurlington, NC-Summer Camp$12,500
Boys & Girls Club of Pikes PeCs, CO-Summer Camp$12,075
Provided Care TransportationGreenville, SC-Transportation$11,400
College MatchLos Angeles, CA-Grant Award$10,000
Minds Matter of Los AngelesPorter Ranch, CA-Grant Award$10,000
Young Eisner ScholarsInglewood, CA-Grant Award$10,000
Scs Noonan ScholarsBoston, MA-Grant Award$9,125
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fsa Payable$631
Pff Donation$75
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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
Signed
2020-08-19
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
5

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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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4CATHARINE STREET COMMUNITY C
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5CITY OF BURLINGTON - REC CNTR
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11PROVIDED CARE TRANSPORTATION
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt14THE MUSTARD SEED FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt15THE SALVATION ARMY BOYS & GIR
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt16YOUNG EISNER SCHOLARS
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IRS990ScheduleI/RecipientTable/RecipientEIN11463319274
IRS990ScheduleI/RecipientTable/RecipientEIN12231614045

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