Civic Intelligence

Policy Debate of Berkeley

990EZ • Fiscal year 2024 • EIN 46-3763339

Jan 01, 2024 to Dec 31, 2024 • Filed on May 06, 2025

Organization ProfileN/A
1606 Addison StreetBerkeley, CA 94703

(510) 301-0867

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

23rd percentile

-14%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

17th percentile

-32%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

56th percentile

7.3%

Faster revenue growth than 56% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$20,627

Down $9,888 (-32%) from 2023

Net Assets

Down

$20,627

Down $9,888 (-32%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin23rd percentile

Revenue

Up

$70,682

Up $4,794 (+7.3%) from 2023

Expenses

Up

$80,570

Up $44,936 (+126%) from 2023

Net Income

Down

-$9,888

Down $40,142 (-133%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

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

$80K$60K$40K$20K$0Assets 2013: $0Net Assets 2013: $02013Assets 2014: $23,019Liabilities 2014: $0Net Assets 2014: $23,0192014Assets 2015: $34,510Liabilities 2015: $0Net Assets 2015: $34,5102015Assets 2016: $28,811Liabilities 2016: $1,907Net Assets 2016: $26,9042016Assets 2017: $42,738Liabilities 2017: $3,324Net Assets 2017: $39,4142017Assets 2018: $2,695Liabilities 2018: $2,695Net Assets 2018: $02018Assets 2019: $70,288Liabilities 2019: $0Net Assets 2019: $70,2882019Assets 2020: $2,525Liabilities 2020: $0Net Assets 2020: $2,5252020Assets 2021: $43,949Liabilities 2021: $0Net Assets 2021: $43,9492021Assets 2023: $30,515Net Assets 2023: $30,5152023Assets 2024: $20,627Net Assets 2024: $20,6272024

Highlighted filing

2024

Assets$20,627
Liabilities-
Net Assets$20,627
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $02013Revenue 2014: $242,332Expenses 2014: $219,313Net Income 2014: $23,0192014Revenue 2015: $315,281Expenses 2015: $303,790Net Income 2015: $11,4912015Revenue 2016: $414,546Expenses 2016: $422,152Net Income 2016: -$7,6062016Revenue 2017: $554,720Expenses 2017: $542,210Net Income 2017: $12,5102017Revenue 2018: $431,162Expenses 2018: $470,576Net Income 2018: -$39,4142018Revenue 2019: $691,965Expenses 2019: $621,677Net Income 2019: $70,2882019Revenue 2020: $228,094Expenses 2020: $295,857Net Income 2020: -$67,7632020Revenue 2021: $128,795Expenses 2021: $87,371Net Income 2021: $41,4242021Revenue 2023: $65,888Expenses 2023: $35,634Net Income 2023: $30,2542023Revenue 2024: $70,682Expenses 2024: $80,570Net Income 2024: -$9,8882024

Highlighted filing

2024

Revenue$70,682
Expenses$80,570
Net Income-$9,888
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$70,682
Mission and Program Overview

Mission

1. Hosting debate workshops, forums, or other similar programs2. The instruction or training of individuals for the purpose of improving or developing their capabilities

Program Services

DescriptionGrantsExpenses
Summer Debate Camp and Travel to Debate Competitions-$79,764
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy LuskeySecretary-$0--
Andres GannonPresident-$0--
Jacob PolinVice President-$0--
Andrew Way LeongExecutive Director-$0--
Filing and Contact Details

Filer

Filer Name
Policy Debate of Berkeley
EIN
46-3763339
Address
1606 Addison Street, Berkeley, CA 94703

Signing Officer

Name
Andrew Leong
Title
Executive Director
Signed
2025-05-06
Discuss with paid preparer
Yes

Preparer

Firm
Jl Consulting Apac
Address
1024 Serpentine Lane Suite 105, Pleasanton, CA 94566
Preparer
Julie Loomis CPA
Phone
9258461859
Supplemental Narrative

Additional Explanations

Other Expenses.1005

“Travel $35251”

Other Expenses.1007

“Conferences, Conventions, and Meetings $2298”

Other Expenses.1

“Entry Fees $5822”

Other Expenses.2

“Tax Preparation $3009”

Other Expenses.3

“State Registration Fees $198”

Other Expenses.4

“Software $80”

Other Expenses.5

“Bank Service Charges $77”

Raw XML Appendix137 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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IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01606 Addison Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Berkeley
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094703
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030515
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IRS990EZ/ExcessOrDeficitForYearAmt0-9888
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt046735
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt01. Hosting debate workshops, forums, or other similar programs2. The instruction or training of individuals for the purpose of improving or developing their capabilities
IRS990EZ/PrintingPublicationsPostageAmt03
IRS990EZ/ProgramServiceRevenueAmt070000
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Summer Debate Camp and Travel to Debate Competitions
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt079764
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt080570
IRS990EZ/TotalProgramServiceExpensesAmt079764
IRS990EZ/TotalRevenueAmt070682
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Travel $35251
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, Conventions, and Meetings $2298
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Entry Fees $5822
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Tax Preparation $3009
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4State Registration Fees $198
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Software $80
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank Service Charges $77
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Andrew Leong
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Policy Debate of Berkeley
ReturnHeader/Filer/BusinessNameControlTxt0POLI
ReturnHeader/Filer/EIN0463763339
ReturnHeader/Filer/USAddress/AddressLine1Txt01606 Addison Street
ReturnHeader/Filer/USAddress/CityNm0Berkeley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094703
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204036819
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JL CONSULTING APAC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pleasanton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094566
ReturnHeader/PreparerPersonGrp/PhoneNum09258461859
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Julie Loomis CPA
ReturnHeader/ReturnTs02025-05-09T12:16:32-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,627
Liabilities
-
Net assets
$20,627
Revenue
$70,682
Expenses
$80,570
Net income
-$9,888
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.71$0.81$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.31$0.31$0.66$0.36$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$1.29$0.87$0.41
2020Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$2.28$2.96$0.68
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$6.92$6.22$0.70
2018Summary only. Only limited summary data is available for this year.$0.03$0.03$0.00$4.31$4.71$0.39
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.39$5.55$5.42$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.02$0.27$4.15$4.22$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$3.15$3.04$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$2.42$2.19$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00