Civic Intelligence

Alliance for Decision Education Inc.

990 • Fiscal year 2014 • EIN 46-4064705

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 10, 2015

401 City Avenue Ste 810Bala Cynwyd, PA 19004

(610) 688-1484

Siviq Scores

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

Liabilities / Assets

76th percentile

0.10x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

98th percentile

$104,100

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 31.9% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

96th percentile

242%

Faster asset growth than 96% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

99th percentile

1323%

Faster revenue growth than 99% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$58,113

Up $41,113 (+242%) from 2013

Net Assets

$52,591

No earlier filing loaded for comparison.

Liabilities

Up

$5,522

Up $5,522 from 2013

Revenue

Up

$326,462

Up $303,518 (+1323%) from 2013

Expenses

Up

$290,871

Up $284,927 (+4794%) from 2013

Net Income

Up

$35,591

Up $18,591 (+109%) from 2013

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2013: $17,000Liabilities 2013: $02013Assets 2014: $58,113Liabilities 2014: $5,522Net Assets 2014: $52,5912014Assets 2015: $64,841Liabilities 2015: $10,705Net Assets 2015: $54,1362015Assets 2016: $576,441Liabilities 2016: $18,963Net Assets 2016: $557,4782016Assets 2017: $499,979Liabilities 2017: $23,225Net Assets 2017: $476,7542017Assets 2018: $356,128Liabilities 2018: $23,805Net Assets 2018: $332,3232018Assets 2019: $313,476Liabilities 2019: $35,575Net Assets 2019: $277,9012019Assets 2020: $1,759,213Liabilities 2020: $242,168Net Assets 2020: $1,517,0452020Assets 2021: $2,002,482Liabilities 2021: $46,358Net Assets 2021: $1,956,1242021Assets 2022: $14,766,545Liabilities 2022: $1,171,312Net Assets 2022: $13,595,2332022Assets 2023: $15,636,960Liabilities 2023: $1,391,093Net Assets 2023: $14,245,8672023Assets 2024: $19,312,393Liabilities 2024: $1,182,165Net Assets 2024: $18,130,2282024

Highlighted filing

2014

Assets$58,113
Liabilities$5,522
Net Assets$52,591

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2013: $22,944Expenses 2013: $5,944Net Income 2013: $17,0002013Revenue 2014: $326,462Expenses 2014: $290,871Net Income 2014: $35,5912014Revenue 2015: $906,901Expenses 2015: $905,356Net Income 2015: $1,5452015Revenue 2016: $1,096,278Expenses 2016: $592,936Net Income 2016: $503,3422016Revenue 2017: $1,223,528Expenses 2017: $1,304,252Net Income 2017: -$80,7242017Revenue 2018: $855,493Expenses 2018: $999,924Net Income 2018: -$144,4312018Revenue 2019: $1,185,157Expenses 2019: $1,239,579Net Income 2019: -$54,4222019Revenue 2020: $3,119,145Expenses 2020: $1,880,512Net Income 2020: $1,238,6332020Revenue 2021: $3,505,595Expenses 2021: $3,066,005Net Income 2021: $439,5902021Revenue 2022: $16,522,787Expenses 2022: $4,883,678Net Income 2022: $11,639,1092022Revenue 2023: $7,106,983Expenses 2023: $6,456,349Net Income 2023: $650,6342023Revenue 2024: $10,777,740Expenses 2024: $6,893,379Net Income 2024: $3,884,3612024

Highlighted filing

2014

Revenue$326,462
Expenses$290,871
Net Income$35,591
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$326,462
Mission and Program Overview

Mission

To equip youth with skills to be better decision makers throughout their lives.

To help the youth improve their critical thinking and decision skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$37,543-
Intangible Assets$17,000$11,333▼ $5,667
Land, Buildings, and Equipment, Net-$9,237-
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$17,000$58,113▲ $41,113
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$5,522-
Total Liabilities$0$5,522▲ $5,522
Net Assets / Fund Balance
Unrestricted Net Assets$17,000$52,591▲ $35,591
Total Net Assets Fund Balance$17,000$52,591▲ $35,591
Total Liabilities and Net Assets / Fund Balance$17,000$58,113▲ $41,113

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,275$599$8,874
Other Land Buildings$962$69$1,031
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David LenowitzSecretaryFT$104,100$104,100

Board Members and Trustees

NameTitle
Annie DukeDirector
Eric BrooksDirector
Ruth CohenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$326,462
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$326,462
Change in Net Assets
$35,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$145,897
Other Expenses$144,974
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,084$9,569-$80,653
Current Officers, Directors, Trustees, and Key Employees$39,000$26,000-$65,000
Office Expenses$6,039$2,013-$8,052
Fees for Services Accounting$715$6,442-$7,157
Insurance$5,136$1,660-$6,796
Depreciation Depletion$2,534$3,801-$6,335
All Other Expenses$2,390$2,943-$5,333
Travel$2,849$502-$3,351
Other Expenses$9,670$3,144-$3,144
Conferences and Meetings$1,402$1,402-$2,804
Advertising$1,137--$1,137
Pension Plan Contributions$183$61-$244
Fees for Services Legal$3$35-$38
Fees for Services Other$3$23-$26
Total Functional Expenses$197,284$93,587$0$290,871
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
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The executive director is responsible for reviewing the 990, but provides a copy to the board, and confirms its submission to the irs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

In connection with any actual or possible conflicts of interest, an interested person must disclose the existence of his or her financial interest and must be given the oppurtunity to disclose all material facts to the directors or or members of commitee with board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is duscussed and voted upon. If the chairperson of the board or committee decides a conflict of exists it then 1) appoints a disinterested person or committee to investigate alternatives to the proposed transcation or arrangement 2) after exercising due diligence, the board committee shall determine whether the corporation can obtain a more advantageous transaction or arrangement with reasonable efforts 3) if an advantageous transaction is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the best interest and for its own benefit and whether the transaction is fair and reasonable to the corporation and shall make its decision as to whether to enter into the transaction or arrangement in conformaty with such determination.

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

The organization's governing documents, and policies are available to the public. Inquires may be made of the officers and board of directors.

Filing and Contact Details

Filer

Filer Name
How I Decide Foundation
EIN
46-4064705
Phone
6106881484
Address
401 CITY AVENUE STE 810, BALA CYNWYD, PA 19004

Signing Officer

Name
Dave Lenowitz
Title
Secretary
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
3
Employees
9
Volunteers
1

Preparer

Firm
William E Howe & Co Cpas
Address
105 CHESLEY DR, MEDIA, PA 19063-1754
Preparer
Herbert I Berkowitz
Phone
6105216556
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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0599
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08874
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01031
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR REVIEWING THE 990, BUT PROVIDES A COPY TO THE BOARD, AND CONFIRMS ITS SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPURTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR OR MEMBERS OF COMMITEE WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DUSCUSSED AND VOTED UPON. IF THE CHAIRPERSON OF THE BOARD OR COMMITTEE DECIDES A CONFLICT OF EXISTS IT THEN 1) APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSCATION OR ARRANGEMENT 2) AFTER EXERCISING DUE DILIGENCE, THE BOARD COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS 3) IF AN ADVANTAGEOUS TRANSACTION IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMATY WITH SUCH DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, AND POLICIES ARE AVAILABLE TO THE PUBLIC. INQUIRES MAY BE MADE OF THE OFFICERS AND BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093587
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0197284
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290871
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt05522
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IRS990/TotalLiabilitiesGrp/EOYAmt05522
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017000
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IRS990/TravelGrp/TotalAmt03351
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt052591
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0http://www.howidecide.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE LENOWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOW I DECIDE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0HOWI
ReturnHeader/Filer/EIN0464064705
ReturnHeader/Filer/PhoneNum06106881484
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 CITY AVENUE STE 810
ReturnHeader/Filer/USAddress/CityNm0BALA CYNWYD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019004
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM E HOWE & CO CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0105 CHESLEY DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0190631754
ReturnHeader/PreparerPersonGrp/PhoneNum06105216556
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Herbert I Berkowitz
ReturnHeader/ReturnTs02015-11-10T12:13:19-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.3$1.18$18.1$10.8$6.89$3.88
2023Summary only. Only limited summary data is available for this year.$15.6$1.39$14.2$7.11$6.46$0.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.8$1.17$13.6$16.5$4.88$11.6
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.05$1.96$3.51$3.07$0.44
2020Summary only. Only limited summary data is available for this year.$1.76$0.24$1.52$3.12$1.88$1.24
2019Summary only. Only limited summary data is available for this year.$0.31$0.04$0.28$1.19$1.24$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.02$0.33$0.86$1.00$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.02$0.48$1.22$1.30$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.02$0.56$1.10$0.59$0.50
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.91$0.91$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.33$0.29$0.04
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.01$0.02