Civic Intelligence

Delaware Public Policy Institute Inc.

990 • Fiscal year 2015 • EIN 51-0329200

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 03, 2016

1201 N Orange Street No 200Wilmington, DE 19801-1167

(302) 655-7221

Siviq Scores

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

Liabilities / Assets

84th percentile

0.26x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

94th percentile

0.80x

Higher debt load relative to revenue than 94% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-3.2%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

99th percentile

$197,961

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 454.4% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

79th percentile

33%

Faster asset growth than 79% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

3rd percentile

-82%

Faster revenue growth than 3% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$134,393

Up $33,488 (+33%) from 2014

Net Assets

Up

$99,527

Up $233,235 (+174%) from 2014

Liabilities

Down

$34,866

Down $199,747 (-85%) from 2014

Revenue

Down

$43,569

Down $203,940 (-82%) from 2014

Expenses

Down

$44,947

Down $125,318 (-74%) from 2014

Net Income

Down

-$1,378

Down $78,622 (-102%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2011: $77,880Liabilities 2011: $201,804Net Assets 2011: -$123,9242011Assets 2012: $23,965Liabilities 2012: $294,626Net Assets 2012: -$270,6612012Assets 2013: $34,625Liabilities 2013: $245,577Net Assets 2013: -$210,9522013Assets 2014: $100,905Liabilities 2014: $234,613Net Assets 2014: -$133,7082014Assets 2015: $134,393Liabilities 2015: $34,866Net Assets 2015: $99,5272015Assets 2016: $97,516Liabilities 2016: $0Net Assets 2016: $97,5162016Assets 2017: $68,452Liabilities 2017: $1,575Net Assets 2017: $66,8772017Assets 2018: $10,269Liabilities 2018: $0Net Assets 2018: $10,2692018Assets 2019: $5,059Liabilities 2019: $142Net Assets 2019: $4,9172019Assets 2020: $5,000Liabilities 2020: $142Net Assets 2020: $4,8582020Assets 2021: $4,618Liabilities 2021: $59Net Assets 2021: $4,5592021Assets 2022: $4,437Liabilities 2022: $0Net Assets 2022: $4,4372022Assets 2023: $3,973Liabilities 2023: $0Net Assets 2023: $3,9732023Assets 2024: $3,777Liabilities 2024: $0Net Assets 2024: $3,7772024

Highlighted filing

2015

Assets$134,393
Liabilities$34,866
Net Assets$99,527

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $337,6112011Expenses 2012: $303,7692012Revenue 2013: $252,509Expenses 2013: $192,800Net Income 2013: $59,7092013Revenue 2014: $247,509Expenses 2014: $170,265Net Income 2014: $77,2442014Revenue 2015: $43,569Expenses 2015: $44,947Net Income 2015: -$1,3782015Revenue 2016: $75,019Expenses 2016: $77,030Net Income 2016: -$2,0112016Revenue 2017: $50,516Expenses 2017: $81,155Net Income 2017: -$30,6392017Revenue 2018: $5Expenses 2018: $56,613Net Income 2018: -$56,6082018Revenue 2019: $0Expenses 2019: $5,352Net Income 2019: -$5,3522019Revenue 2020: $0Expenses 2020: $59Net Income 2020: -$592020Revenue 2021: $0Expenses 2021: $300Net Income 2021: -$3002021Revenue 2022: $0Expenses 2022: $122Net Income 2022: -$1222022Revenue 2023: $0Expenses 2023: $464Net Income 2023: -$4642023Revenue 2024: $0Expenses 2024: $196Net Income 2024: -$1962024

Highlighted filing

2015

Revenue$43,569
Expenses$44,947
Net Income-$1,378
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 3, 2016
Return Version
2015v2.1
Gross Receipts
$43,569
Mission and Program Overview

Mission

To conduct research and encourage study and discussion of the policy, programs and issues affecting the citizenry of the state of delaware.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$100,905$134,393▲ $33,488
Rtn Earn Endowment Incm Other Fnds$-133,708$99,527▲ $233,235
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$100,905$134,393▲ $33,488
Liabilities
Other Liabilities$234,613$34,866▼ $199,747
Total Liabilities$234,613$34,866▼ $199,747
Net Assets / Fund Balance
Total Net Assets Fund Balance$-133,708$99,527▲ $233,235
Total Liabilities and Net Assets / Fund Balance$100,905$134,393▲ $33,488
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$35,000
Program Service Revenue
$8,557
Investment Income
$0
Other Revenue
$12
All Other Contributions
$35,000
Change in Net Assets
$-1,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$34,866
Other Expenses$10,081
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,751$7,584-$30,335
Other Employee Benefits$3,398$1,133-$4,531
Other Expenses$60$20-$80
Total Functional Expenses$33,784$11,163$0$44,947
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Dscc$34,866
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

MEMBERS

Form 990, Part VI, Section A, Line 7A

The nominating committee makes recommendations to the board.

Form 990, Part VI, Section B, Line 11

The 990 is extensively reviewed by the president prior to being filed. The board is notified that the form 990 was reviewed by the president, the date it was filed and a copy will be provided, if requested, to any board member making the request.

Form 990, Part VI, Section B, Line 15

A compensation committee is in place to review comparability data along with organizational goals and accomplishments.

Form 990, Part VI, Section C, Line 19

Upon request at the physical location.

Filing and Contact Details

Filer

Filer Name
Delaware Public Policy Institute
EIN
51-0329200
Phone
3026557221
Address
1201 N ORANGE STREET NO 200, WILMINGTON, DE 19801-1167

Signing Officer

Name
A Richard Heffron
Title
President
Phone
3026557221
Signed
2016-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
A Richard Heffron
Formed
1990
Legal Domicile
De
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

Preparer

Firm
Gunnip & Company
Address
2751 CENTERVILLE ROAD SUITE 300, WILMINGTON, DE 19808
Preparer
Michael a Trolio
Phone
3022255000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Prior period adjustment for intercompany liability 234,613.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year

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IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0753560
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt03557
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt079000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt045000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt019550
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt067000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0214107
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt03557
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt079000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt045000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt019550
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt067000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0214107
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt043569
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0247509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0252509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0157032
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0267048
IRS990ScheduleA/Total509Grp/TotalAmt0967667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt043569
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0247509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0252509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0157032
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0267048
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0967667
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt034866
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO DSCC
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt034866
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0193529
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt04432
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0A RICHARD HEFFRON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0197961
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NOMINATING COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS EXTENSIVELY REVIEWED BY THE PRESIDENT PRIOR TO BEING FILED. THE BOARD IS NOTIFIED THAT THE FORM 990 WAS REVIEWED BY THE PRESIDENT, THE DATE IT WAS FILED AND A COPY WILL BE PROVIDED, IF REQUESTED, TO ANY BOARD MEMBER MAKING THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COMPENSATION COMMITTEE IS IN PLACE TO REVIEW COMPARABILITY DATA ALONG WITH ORGANIZATIONAL GOALS AND ACCOMPLISHMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST AT THE PHYSICAL LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENT FOR INTERCOMPANY LIABILITY 234,613.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0510251744
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0BUSINESS DEVELOPMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CENTER FOR BUSINESS MANAGMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01201 N ORANGE STREET SUITE 200
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0WILMINGTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0DE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd019801
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE PARTNERSHIP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DELAWARE STATE CHAMBER OF COMMERCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2DELAWARE RETAIL COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3AMERICAN CENTER ENTERPRISE EDUCATION

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.00$0.00$0.00
2023Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.00$0.00$0.00
2022Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.00$0.00$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$0.00$0.00$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$0.00$0.00$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.00$0.05$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.00$0.57$0.57
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.02$0.67$0.51$0.81$0.31
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.75$0.77$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.35$1.00$0.44$0.45$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.01$2.35$1.34$2.48$1.70$0.77
2013Detailed filing. Detailed filing data is available for this year.$0.35$2.46$2.11$2.53$1.93$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$2.95$2.71$3.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$2.02$1.24$3.38
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits