Civic Intelligence

Democracy Matters Foundation

990 • Fiscal year 2018 • EIN 46-3009324

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

455 Massachusetts Avenue NW No 600Washington, DC 20001

(202) 756-4100

Siviq Scores

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

Liabilities / Assets

97th percentile

1.84x

Higher debt load relative to assets than 97% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

96th percentile

72%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$22,500

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

3rd percentile

-87%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

11th percentile

-47%

Faster revenue growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,563

Down $17,900 (-87%) from 2017

Net Assets

Up

-$2,153

Up $131,021 (+98%) from 2017

Liabilities

Down

$4,716

Down $148,921 (-97%) from 2017

Revenue

Down

$219,000

Down $191,000 (-47%) from 2017

Expenses

Down

$61,614

Down $333,144 (-84%) from 2017

Net Income

Up

$157,386

Up $142,144 (+933%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2013: $176,518Liabilities 2013: $119,915Net Assets 2013: $56,6032013Assets 2014: $75,216Liabilities 2014: $122,158Net Assets 2014: -$46,9422014Assets 2015: $45,060Liabilities 2015: $92,122Net Assets 2015: -$47,0622015Assets 2016: $17,117Liabilities 2016: $165,533Net Assets 2016: -$148,4162016Assets 2017: $20,463Liabilities 2017: $153,637Net Assets 2017: -$133,1742017Assets 2018: $2,563Liabilities 2018: $4,716Net Assets 2018: -$2,1532018Assets 2019: $2,063Liabilities 2019: $21,291Net Assets 2019: -$19,2282019Assets 2020: $379,944Liabilities 2020: $12,561Net Assets 2020: $367,3832020Assets 2021: $2,626,564Liabilities 2021: $811,233Net Assets 2021: $1,815,3312021Assets 2022: $752,777Liabilities 2022: $272,019Net Assets 2022: $480,7582022Assets 2023: $1,149,061Liabilities 2023: $26,571Net Assets 2023: $1,122,4902023Assets 2024: $2,236,075Liabilities 2024: $238,117Net Assets 2024: $1,997,9582024

Highlighted filing

2018

Assets$2,563
Liabilities$4,716
Net Assets-$2,153

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2013: $452,000Expenses 2013: $395,397Net Income 2013: $56,6032013Revenue 2014: $994,000Expenses 2014: $1,097,545Net Income 2014: -$103,5452014Revenue 2015: $200,850Expenses 2015: $200,970Net Income 2015: -$1202015Revenue 2016: $713,850Expenses 2016: $815,204Net Income 2016: -$101,3542016Revenue 2017: $410,000Expenses 2017: $394,758Net Income 2017: $15,2422017Revenue 2018: $219,000Expenses 2018: $61,614Net Income 2018: $157,3862018Revenue 2019: $2,381Expenses 2019: $19,456Net Income 2019: -$17,0752019Revenue 2020: $739,926Expenses 2020: $353,315Net Income 2020: $386,6112020Revenue 2021: $4,912,426Expenses 2021: $3,464,478Net Income 2021: $1,447,9482021Revenue 2022: $6,901,639Expenses 2022: $8,236,212Net Income 2022: -$1,334,5732022Revenue 2023: $1,973,667Expenses 2023: $1,331,935Net Income 2023: $641,7322023Revenue 2024: $35,588,226Expenses 2024: $34,712,758Net Income 2024: $875,4682024

Highlighted filing

2018

Revenue$219,000
Expenses$61,614
Net Income$157,386
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$219,000
Mission and Program Overview

Mission

To provide grants for media training and ongoing coaching in order to improve and develop the capabilities of progressive messengers.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,463$2,563▼ $17,900
Total Assets$20,463$2,563▼ $17,900
Liabilities
Accounts Payable and Accrued Expenses$153,637$4,716▼ $148,921
Total Liabilities$153,637$4,716▼ $148,921
Net Assets / Fund Balance
Unrestricted Net Assets$-133,174$-2,153▲ $131,021
Total Net Assets Fund Balance$-133,174$-2,153▲ $131,021
Total Liabilities and Net Assets / Fund Balance$20,463$2,563▼ $17,900
Compensation and Service Providers

Employees

NameTitleOtherTotal
David BrockChairman$22,500$22,500

Board Members and Trustees

NameTitle
John NeffingerPresident
Marcy CarseyDirector
Alexis Mcgill JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$219,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$219,000
Change in Net Assets
$157,386

Audited Revenue Reconciliation

Revenue per Audited Statements
$219,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$219,000
Total Revenue per Form 990
$219,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,614
Grants and Similar Amounts Paid$15,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$22,808--$22,808
Fees for Services Accounting-$22,695-$22,695
Grants to Domestic Orgs$15,000--$15,000
Other Expenses-$1,000-$1,000
Travel$75--$75
Office Expenses-$36-$36
Total Functional Expenses$37,883$23,731$0$61,614

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$61,614
Total Expenses per Audited Statements$61,614
Total Expenses per Form 990$61,614
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Franklin ForumWashington, DC501(c)(4)To Provide Education and Training Regarding Public Speaking$15,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 form 990 was prepared by the outside accountants and reviewed by the cfo. The return was approved by the president of the organization and forwarded to the board of directors before filing with the irs.

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

The organization circulates a questionnaire annually asking directors and officers to disclose conflicts of interest annually. The interested director or officer abstains from voting on the transaction.

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

Franklin education forum relies on a related organization, franklin forum to determine compensation. The franklin forum process is as follows: the board of directors uses comparative data from other organizations and compensation studies when determining compensation of the president. The president approves compensation for other key employees. The last review took place in december 2016.

Form 990, Part VI, Section C, Line 19

The organization makes its articles of incorporation and form 990 available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Franklin Education Forum
EIN
46-3009324
Phone
2027564100
Address
455 MASSACHUSETTS AVENUE NW NO 600, WASHINGTON, DC 20001

Signing Officer

Name
David Brock
Title
Chairman
Phone
2027564100
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Brock
Formed
2013
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
3

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Richard J Locastro CPA
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Training consultants: program service expenses 22,808. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,808.

Financial Statement Notes

PART X, LINE 2:

For the year ended december 31, 2018, fef has documented its consideration of fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes, and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.

Raw XML Appendix378 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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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL GRANT FUNDS PROVIDED TO THE 501(C)(4) (FRANKLIN FORUM) ARE RESTRICTED FOR USE FOR EDUCATIONAL TRAININGS ONLY, PURSUANT TO GRANT AGREEMENTS EXECUTED BY THE TWO ORGANIZATIONS. PURSUANT TO THESE GRANT AGREEMENTS, GRANT FUNDS MAY NOT BE USED FOR POLITICAL INTERVENTION, TRAININGS PROVIDED TO POLITICAL ORGANIZATIONS, OR EXPENDITURES FOR THE PURPOSE OF INFLUENCING LEGISLATION. FRANKLIN FORUM IS REQUIRED TO REPORT BACK TO FRANKLIN FORUM WITH A TIMELY GRANT REPORT COVERING EACH GRANT TERM THAT EXPLAINS FRANKLIN FORUM'S ACTIVITIES AND EXPENDITURE OF GRANT FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE CFO. THE RETURN WAS APPROVED BY THE PRESIDENT OF THE ORGANIZATION AND FORWARDED TO THE BOARD OF DIRECTORS BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CIRCULATES A QUESTIONNAIRE ANNUALLY ASKING DIRECTORS AND OFFICERS TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY. THE INTERESTED DIRECTOR OR OFFICER ABSTAINS FROM VOTING ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FRANKLIN EDUCATION FORUM RELIES ON A RELATED ORGANIZATION, FRANKLIN FORUM TO DETERMINE COMPENSATION. THE FRANKLIN FORUM PROCESS IS AS FOLLOWS: THE BOARD OF DIRECTORS USES COMPARATIVE DATA FROM OTHER ORGANIZATIONS AND COMPENSATION STUDIES WHEN DETERMINING COMPENSATION OF THE PRESIDENT. THE PRESIDENT APPROVES COMPENSATION FOR OTHER KEY EMPLOYEES. THE LAST REVIEW TOOK PLACE IN DECEMBER 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS ARTICLES OF INCORPORATION AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRAINING CONSULTANTS: PROGRAM SERVICE EXPENSES 22,808. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,808.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0THE FRANKLIN EDUCATION FORUM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE FRANKLIN FORUM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0463018149
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MEDIA TRAINING AND SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0455 MASSACHUSETTS AVENUE NW SUITE 6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020001
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1FL
IRS990/StatesWhereCopyOfReturnIsFldCd2MA
IRS990/StatesWhereCopyOfReturnIsFldCd3NY
IRS990/StatesWhereCopyOfReturnIsFldCd4VA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt020463
IRS990/TotalAssetsEOYAmt02563
IRS990/TotalAssetsGrp/BOYAmt020463
IRS990/TotalAssetsGrp/EOYAmt02563
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0219000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023731
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037883
IRS990/TotalFunctionalExpensesGrp/TotalAmt061614
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0153637
IRS990/TotalLiabilitiesEOYAmt04716
IRS990/TotalLiabilitiesGrp/BOYAmt0153637
IRS990/TotalLiabilitiesGrp/EOYAmt04716
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-133174
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2153
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt037883
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0219000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020463
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02563
IRS990/TotReportableCompRltdOrgAmt022500
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/ProgramServicesAmt075
IRS990/TravelGrp/TotalAmt075
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-133174
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-2153
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0455 MASSACHUSETTS AVENUE NW NO 600
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020001
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.THEFRANKLINFORUM.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID BROCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02027564100
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRANKLIN EDUCATION FORUM
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0463009324
ReturnHeader/Filer/PhoneNum02027564100
ReturnHeader/Filer/USAddress/AddressLine1Txt0455 MASSACHUSETTS AVENUE NW NO 600
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020001
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04FA38BE9C690C82C721A5060F87FC7588CB81F81
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId074AC7595594BD7549B5128A38140EC137BCE6BEE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.103.231.202
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm015:23:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521392008
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GELMAN ROSENBERG & FREEDMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04550 MONTGOMERY AVE SUITE 800N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0208142930
ReturnHeader/PreparerPersonGrp/PhoneNum03019519090
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD J LOCASTRO CPA
ReturnHeader/ReturnTs02019-11-15T14:24:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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