Civic Intelligence

Educational Divide Reform Inc.

990 • Fiscal year 2024 • EIN 46-2969632

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 17, 2025

Organization ProfileWWW.EDRWORLD.ORG
30 Jfk Street 3rd FloorCambridge, MA 02138

(617) 492-2722

Siviq Scores

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

Liabilities / Assets

100th percentile

95.55x

Higher debt load relative to assets than 100% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.26x

Higher debt load relative to revenue than 96% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-5.2%

Higher net margin than 32% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$34,500

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

145%

Faster asset growth than 94% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-13%

Faster revenue growth than 31% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets100th percentile

Assets

Up

$4,252

Up $2,513 (+145%) from 2023

Net Assets

Down

-$402,027

Down $16,741 (-4.3%) from 2023

Liabilities

Up

$406,279

Up $19,254 (+5.0%) from 2023

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin32nd percentile

Revenue

Down

$321,178

Down $46,826 (-13%) from 2023

Expenses

Down

$337,919

Down $57,848 (-15%) from 2023

Net Income

Up

-$16,741

Up $11,022 (+40%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$500K$0-$500KAssets 2016: $1,974Liabilities 2016: $908Net Assets 2016: $1,0662016Assets 2017: $1,974Liabilities 2017: $908Net Assets 2017: $1,0662017Assets 2018: $184Liabilities 2018: $0Net Assets 2018: $1842018Assets 2019: $6,809Liabilities 2019: $0Net Assets 2019: $6,8092019Assets 2020: $2,631Liabilities 2020: $79,400Net Assets 2020: -$76,7692020Assets 2021: $189,842Liabilities 2021: $383,100Net Assets 2021: -$193,2582021Assets 2022: $20,863Liabilities 2022: $378,386Net Assets 2022: -$357,5232022Assets 2023: $1,739Liabilities 2023: $387,025Net Assets 2023: -$385,2862023Assets 2024: $4,252Liabilities 2024: $406,279Net Assets 2024: -$402,0272024

Highlighted filing

2024

Assets$4,252
Liabilities$406,279
Net Assets-$402,027
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $155,082Expenses 2016: $144,164Net Income 2016: $10,9182016Revenue 2017: $155,082Expenses 2017: $144,164Net Income 2017: $10,9182017Revenue 2018: $184,305Expenses 2018: $170,319Net Income 2018: $13,9862018Revenue 2019: $180,856Expenses 2019: $192,546Net Income 2019: -$11,6902019Revenue 2020: $50,925Expenses 2020: $111,900Net Income 2020: -$60,9752020Revenue 2021: $342,415Expenses 2021: $458,904Net Income 2021: -$116,4892021Revenue 2022: $293,323Expenses 2022: $457,588Net Income 2022: -$164,2652022Revenue 2023: $368,004Expenses 2023: $395,767Net Income 2023: -$27,7632023Revenue 2024: $321,178Expenses 2024: $337,919Net Income 2024: -$16,7412024

Highlighted filing

2024

Revenue$321,178
Expenses$337,919
Net Income-$16,741
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$321,178
Mission and Program Overview

Mission

EDR's mission is to promote human development, social harmony, and international peace through global citizenship education. To realize its vision and mission, EDR designs, promotes and implements educational programs on global citizenship and global entrepreneurship. EDR serves underdeveloped or underprivileged population (living inside/outside the United States) who face educational opportunity inequality due to cultural/economic and English language barriers

Educational divide reform, inc. Is a nonprofit 501(c)(3) organization established in massachusetts in 2013. Its mission is to advance community development, social inclusion, and democratic ideals through early adolescent and youth education. The organization has a strong tradition of serving disadvantaged youth in the united states and abroad, including north korean refugees. Since 2016, it has operated a program called step up, which supports low-income immigrant students in the greater boston area by improving their academic prospects and reducing educational opportunity inequality. Many immigrant students and first-generation american students whose parents are immigrants face a combination of linguistic, cultural, economic, and technological barriers. In addition, challenges such as anger issues, violence, low self-esteem, and difficulties at home have threatened their motivation for studying and their ability to persist and succeed academically.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$18,000$35,000▲ $17,000
Cash and Non-Interest-Bearing Accounts$1,739$4,252▲ $2,513
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,739$4,252▲ $2,513
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$368,279$371,205▲ $2,926
Accounts Payable and Accrued Expenses$746$74▼ $672
Total Liabilities$387,025$406,279▲ $19,254
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-385,286$-402,027▼ $16,741
Total Net Assets Fund Balance$-385,286$-402,027▼ $16,741
Total Liabilities and Net Assets / Fund Balance$1,739$4,252▲ $2,513
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Grace Goeun KwonTreasurerPT$34,500$34,500
Jinseop Jang Ph DPresidentPT$20,000$20,000
Ye Eun ChoClerkPT$16,000$16,000

Board Members and Trustees

NameTitle
Jane Parpart Ph DDirector
Linda Champion EsqDirector
Mary CazabonDirector
Timothy M Shaw Ph DDirector
Winston Langley Ph DDirector
Hyon C PlahmCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$223,716
Program Service Revenue
$97,276
Investment Income
$186
Other Revenue
$0
All Other Contributions
$223,716
Change in Net Assets
$-16,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,741
Salaries, Compensation, and Employee Benefits$101,178
Total Fundraising Expense$10,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$68,500--$68,500
Fees for Services Other$53,283--$53,283
Occupancy-$36,000-$36,000
Other Salaries and Wages$27,829--$27,829
All Other Expenses$6,428$11,144$3,590$21,162
Insurance-$14,734-$14,734
Fees for Services Accounting-$11,623-$11,623
Interest-$9,590-$9,590
Other Expenses$8,500$13,532-$8,500
Advertising--$7,060$7,060
Payroll Taxes$4,849--$4,849
Office Expenses-$3,225-$3,225
Total Functional Expenses$227,421$99,848$10,650$337,919
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Shared OfficerRent: 12 months at $3,000No$36,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$18,000$35,000▲ $17,000
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
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, Section B, Line 11B

“Form 990 is avaiable for board review in executrive director's office.”

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

“The organization maintains a conflict-of-interest monitoring policy designed to prevent private benefits for officers or directors and to ensure transparency and integrity in all transactions. Section 1 defines the purpose of the policy, while section 3 outlines procedures, including disclosure requirements and voting restrictions for interested members. Additionally, the policy provides for documenting conflicts in meeting minutes and requires annual statements to confirm understanding and compliance.”

Form 990, Part VI, Section B, Line 15A

“This process requires board approval based on comparative data to ensure that compensation is reasonable and aligned with industry standards. Members involved in compensation arrangements must abstain from related votes if a potential conflict of interest exists. Detailed documentation of decisions, comparability data, and any conflict of interest actions is required to maintain transparency and accountability.”

Form 990, Part VI, Section B, Line 15B

“This process requires board approval based on comparative data to ensure that compensation is reasonable and aligned with industry standards. Members involved in compensation arrangements must abstain from related votes if a potential conflict of interest exists. Detailed documentation of decisions, comparability data, and any conflict of interest actions is required to maintain transparency and accountability.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Educational Divide Reform Inc
EIN
46-2969632
Phone
6174922722
Address
30 JFK STREET 3RD FLOOR, CAMBRIDGE, MA 02138

Signing Officer

Name
Jinseop Jang Ph D
Title
President
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
20

Preparer

Firm
Minsk Gould Tattrie & Lussier LLP
Address
275 Turnpike St Suite 203, Canton, MA 02021
Preparer
Eric D Lussier
Phone
7813295770
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IRS990/ProgSrvcAccomActy2Grp/Desc0STEP-UP: STEP-UP IS A SUMMER STUDY PROGRAM WITH AN EDUCATION INITIATIVE THAT PROVIDES ACADEMIC INSTRUCTION IN ENGLISH READING AND WRITING, MATHEMATICS, SCIENCE, INTRODUCTION TO COMPUTERS, CODING, AND CYBERCRIME PREVENTION. THE PROGRAM ALSO OFFERS MUSIC EDUCATION AND COMPREHENSIVE STUDENT SUPPORT THROUGH HOMEWORK HELP AND TUTORING SERVICES FOR HIGH NEED STUDENTS IN GRADES K8. STEP-UP AIMS TO STRENGTHEN STUDENTS FOUNDATIONAL SKILLS, BOOST THEIR CONFIDENCE, AND PROMOTE ACADEMIC SUCCESS IN A SAFE AND SUPPORTIVE LEARNING ENVIRONMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt021074
IRS990/ProgSrvcAccomActy3Grp/Desc0STEP FORWARD: STEP FORWARD IS A SUMMER STUDY PROGRAM DESIGNED TO BOOST ACADEMIC ENGLISH PROFICIENCY FOR RECENT IMMIGRANT STUDENTS.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02134
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt035
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt036000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rent: 12 months at $3,000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS AVAIABLE FOR BOARD REVIEW IN EXECUTRIVE DIRECTOR'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAINTAINS A CONFLICT-OF-INTEREST MONITORING POLICY DESIGNED TO PREVENT PRIVATE BENEFITS FOR OFFICERS OR DIRECTORS AND TO ENSURE TRANSPARENCY AND INTEGRITY IN ALL TRANSACTIONS. SECTION 1 DEFINES THE PURPOSE OF THE POLICY, WHILE SECTION 3 OUTLINES PROCEDURES, INCLUDING DISCLOSURE REQUIREMENTS AND VOTING RESTRICTIONS FOR INTERESTED MEMBERS. ADDITIONALLY, THE POLICY PROVIDES FOR DOCUMENTING CONFLICTS IN MEETING MINUTES AND REQUIRES ANNUAL STATEMENTS TO CONFIRM UNDERSTANDING AND COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS PROCESS REQUIRES BOARD APPROVAL BASED ON COMPARATIVE DATA TO ENSURE THAT COMPENSATION IS REASONABLE AND ALIGNED WITH INDUSTRY STANDARDS. MEMBERS INVOLVED IN COMPENSATION ARRANGEMENTS MUST ABSTAIN FROM RELATED VOTES IF A POTENTIAL CONFLICT OF INTEREST EXISTS. DETAILED DOCUMENTATION OF DECISIONS, COMPARABILITY DATA, AND ANY CONFLICT OF INTEREST ACTIONS IS REQUIRED TO MAINTAIN TRANSPARENCY AND ACCOUNTABILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS PROCESS REQUIRES BOARD APPROVAL BASED ON COMPARATIVE DATA TO ENSURE THAT COMPENSATION IS REASONABLE AND ALIGNED WITH INDUSTRY STANDARDS. MEMBERS INVOLVED IN COMPENSATION ARRANGEMENTS MUST ABSTAIN FROM RELATED VOTES IF A POTENTIAL CONFLICT OF INTEREST EXISTS. DETAILED DOCUMENTATION OF DECISIONS, COMPARABILITY DATA, AND ANY CONFLICT OF INTEREST ACTIONS IS REQUIRED TO MAINTAIN TRANSPARENCY AND ACCOUNTABILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/StatesWhereCopyOfReturnIsFldCd0MA
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0387025
IRS990/TotalLiabilitiesGrp/EOYAmt0406279
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No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,252
Liabilities
$406,279
Net assets
-$402,027
Revenue
$321,178
Expenses
$337,919
Net income
-$16,741
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$4.06$4.02$3.21$3.38$0.17
2023Summary only. Only limited summary data is available for this year.$0.02$3.87$3.85$3.68$3.96$0.28
2022Summary only. Only limited summary data is available for this year.$0.21$3.78$3.58$2.93$4.58$1.64
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$3.83$1.93$3.42$4.59$1.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.79$0.77$0.51$1.12$0.61
2019Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$1.81$1.93$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.84$1.70$0.14
2017Summary only. Only limited summary data is available for this year.$0.02$0.01$0.01$1.55$1.44$0.11
2016Summary only. Only limited summary data is available for this year.$0.02$0.01$0.01$1.55$1.44$0.11