Civic Intelligence

Free Will Foundation Inc.

990 • Fiscal year 2023 • EIN 46-4953078

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 15, 2024

PO Box 941Folsom, CA 95763

(916) 358-9000

Siviq Scores

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

Liabilities / Assets

84th percentile

0.40x

Higher debt load relative to assets than 84% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.20x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

60th percentile

$25,000

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

75th percentile

20%

Faster asset growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

85th percentile

66%

Faster revenue growth than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$389,403

Up $65,550 (+20%) from 2022

Net Assets

Up

$234,112

Up $5,160 (+2.3%) from 2022

Liabilities

Up

$155,291

Up $60,390 (+64%) from 2022

Revenue

Up

$764,950

Up $304,980 (+66%) from 2022

Expenses

Up

$759,790

Up $260,980 (+52%) from 2022

Net Income

Up

$5,160

Up $44,000 (+113%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2015: $8,391Net Assets 2015: $8,3912015Assets 2016: $22,825Liabilities 2016: $0Net Assets 2016: $22,8252016Assets 2017: $26,570Liabilities 2017: $0Net Assets 2017: $26,5702017Assets 2018: $15,861Liabilities 2018: $0Net Assets 2018: $15,8612018Assets 2019: $27,132Liabilities 2019: $0Net Assets 2019: $27,1322019Assets 2020: $133,413Liabilities 2020: $0Net Assets 2020: $133,4132020Assets 2021: $267,792Liabilities 2021: $0Net Assets 2021: $267,7922021Assets 2022: $323,853Liabilities 2022: $94,901Net Assets 2022: $228,9522022Assets 2023: $389,403Liabilities 2023: $155,291Net Assets 2023: $234,1122023Assets 2024: $369,502Liabilities 2024: $154,073Net Assets 2024: $215,4292024

Highlighted filing

2023

Assets$389,403
Liabilities$155,291
Net Assets$234,112

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $116,591Expenses 2015: $110,166Net Income 2015: $6,4252015Revenue 2016: $160,051Expenses 2016: $145,617Net Income 2016: $14,4342016Revenue 2017: $180,315Expenses 2017: $176,570Net Income 2017: $3,7452017Revenue 2018: $175,681Expenses 2018: $186,390Net Income 2018: -$10,7092018Revenue 2019: $210,471Expenses 2019: $199,200Net Income 2019: $11,2712019Revenue 2020: $252,586Expenses 2020: $146,305Net Income 2020: $106,2812020Revenue 2021: $361,802Expenses 2021: $227,423Net Income 2021: $134,3792021Revenue 2022: $459,970Expenses 2022: $498,810Net Income 2022: -$38,8402022Revenue 2023: $764,950Expenses 2023: $759,790Net Income 2023: $5,1602023Revenue 2024: $935,783Expenses 2024: $954,466Net Income 2024: -$18,6832024

Highlighted filing

2023

Revenue$764,950
Expenses$759,790
Net Income$5,160
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 15, 2024
Return Version
2023v5.1
Gross Receipts
$764,950
Mission and Program Overview

Mission

Create solutions to help end homelessness, building community based programs that provide assistance to homeless men, women, and children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$302,184$309,434▲ $7,250
Land, Buildings, and Equipment, Net$21,669$79,969▲ $58,300
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$323,853$389,403▲ $65,550
Other Assets Total-$0-
Liabilities
Other Liabilities$94,901$155,291▲ $60,390
Total Liabilities$94,901$155,291▲ $60,390
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$228,952$234,112▲ $5,160
Total Net Assets Fund Balance$228,952$234,112▲ $5,160
Total Liabilities and Net Assets / Fund Balance$323,853$389,403▲ $65,550

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$63,634$7,070$70,704
Equipment$16,335$10,335$26,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joel SolomonExecutive DirectorFT$25,000$25,000
Revenue and Support

Revenue Composition

Contributions and Grants
$52,616
Program Service Revenue
$712,334
Investment Income
$0
Other Revenue
$0
All Other Contributions
$52,616
Change in Net Assets
$5,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,632
Salaries, Compensation, and Employee Benefits$257,158
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,185--$212,185
Royalties$153,117--$153,117
All Other Expenses$81,666$18,496-$100,162
Current Officers, Directors, Trustees, and Key Employees$25,000--$25,000
Other Expenses$24,670--$24,670
Payroll Taxes$19,973--$19,973
Depreciation Depletion---$12,404
Insurance$8,787--$8,787
Travel$5,054--$5,054
Advertising$3,489--$3,489
Fees for Services Other$3,022--$3,022
Office Expenses$2,823--$2,823
Fees for Services Legal-$2,769-$2,769
Total Functional Expenses$726,121$21,265$0$759,790
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
SBA Loan$94,900
Auto Loans$60,390
Rounding$1
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, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Free Will Foundation
EIN
46-4953078
Phone
9163589000
Address
PO Box 941, Folsom, CA 95763

Signing Officer

Name
Joel Solomon
Title
Executive Director
Signed
2024-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joel Solomon
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
0
Employees
15
Volunteers
59

Preparer

Firm
Tidwell & Associates CPAs
Address
2209 Plaza Drive Suite 200, Rocklin, CA 95765
Preparer
Ivan J Tidwell
Phone
9167841818
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Credit Card Processing: Column (A) - Total = $14700; Column (B) - Program Services = $14700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Donations: Column (A) - Total = $24250; Column (B) - Program Services = $24250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Ebay Fees: Column (A) - Total = $210; Column (B) - Program Services = $210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

License: Column (A) - Total = $697; Column (B) - Program Services = $697; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Meals: Column (A) - Total = $9327; Column (B) - Program Services = $0; Column (C) - Management & General = $9327; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Membership Dues: Column (A) - Total = $2122; Column (B) - Program Services = $2122; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $462; Column (B) - Program Services = $462; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Repairs and maintenance: Column (A) - Total = $8784; Column (B) - Program Services = $0; Column (C) - Management & General = $8784; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Security: Column (A) - Total = $2018; Column (B) - Program Services = $2018; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Storage: Column (A) - Total = $8898; Column (B) - Program Services = $8898; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Telephone: Column (A) - Total = $10784; Column (B) - Program Services = $10784; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Utilities: Column (A) - Total = $17525; Column (B) - Program Services = $17525; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Website: Column (A) - Total = $385; Column (B) - Program Services = $0; Column (C) - Management & General = $385; Column (D) - Fundraising = $0

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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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0232686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0208150
IRS990ScheduleA/Total509Grp/TotalAmt02007558
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0764950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0459970
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0341802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0232686
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0208150
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02007558
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt016335
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010335
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026670
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt063634
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07070
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt070704
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt060390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt294900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Auto Loans
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SBA Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt079969
IRS990ScheduleD/TotalLiabilityAmt0155291
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Credit Card Processing: Column (A) - Total = $14700; Column (B) - Program Services = $14700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Donations: Column (A) - Total = $24250; Column (B) - Program Services = $24250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Ebay Fees: Column (A) - Total = $210; Column (B) - Program Services = $210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5License: Column (A) - Total = $697; Column (B) - Program Services = $697; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Meals: Column (A) - Total = $9327; Column (B) - Program Services = $0; Column (C) - Management & General = $9327; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Membership Dues: Column (A) - Total = $2122; Column (B) - Program Services = $2122; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Postage and Shipping: Column (A) - Total = $462; Column (B) - Program Services = $462; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Repairs and maintenance: Column (A) - Total = $8784; Column (B) - Program Services = $0; Column (C) - Management & General = $8784; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Security: Column (A) - Total = $2018; Column (B) - Program Services = $2018; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Storage: Column (A) - Total = $8898; Column (B) - Program Services = $8898; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Telephone: Column (A) - Total = $10784; Column (B) - Program Services = $10784; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Utilities: Column (A) - Total = $17525; Column (B) - Program Services = $17525; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Website: Column (A) - Total = $385; Column (B) - Program Services = $0; Column (C) - Management & General = $385; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0323853
IRS990/TotalAssetsEOYAmt0389403
IRS990/TotalAssetsGrp/BOYAmt0323853
IRS990/TotalAssetsGrp/EOYAmt0389403
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052616
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0726121
IRS990/TotalFunctionalExpensesGrp/TotalAmt0759790
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt094901
IRS990/TotalLiabilitiesEOYAmt0155291
IRS990/TotalLiabilitiesGrp/BOYAmt094901
IRS990/TotalLiabilitiesGrp/EOYAmt0155291
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0228952
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0234112
IRS990/TotalProgramServiceExpensesAmt0726121
IRS990/TotalProgramServiceRevenueAmt0712334
IRS990/TotalReportableCompFromOrgAmt025000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0712334
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0764950
IRS990/TotalVolunteersCnt059
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0323853
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0389403
IRS990/TravelGrp/ProgramServicesAmt05054
IRS990/TravelGrp/TotalAmt05054
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01567 Terracina Drive
IRS990/USAddress/CityNm0El Dorado Hills
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095762
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.freewillfoundation.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Joel Solomon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free Will Foundation
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0464953078
ReturnHeader/Filer/PhoneNum09163589000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 941
ReturnHeader/Filer/USAddress/CityNm0Folsom
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095763
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200526772
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tidwell & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02209 Plaza Drive Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rocklin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095765
ReturnHeader/PreparerPersonGrp/PhoneNum09167841818
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ivan J Tidwell
ReturnHeader/ReturnTs02024-10-15T18:50:43-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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