Civic Intelligence

First Amendment Foundation Inc.

990 • Fiscal year 2019 • EIN 59-2449379

Jan 01, 2019 to Dec 31, 2019 • Filed on Jan 20, 2020

317 East Park AvenueTallahassee, FL 32301

(850) 222-3518

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

10th percentile

-39%

Higher net margin than 10% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

99th percentile

$117,825

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 57.7% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

39th percentile

-2.4%

Faster asset growth than 39% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-13%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$482,177

Down $12,004 (-2.4%) from 2018

Net Assets

Down

$482,163

Down $11,658 (-2.4%) from 2018

Liabilities

Down

$14

Down $346 (-96%) from 2018

Revenue

Down

$204,345

Down $29,750 (-13%) from 2018

Expenses

Up

$283,692

Up $2,258 (+0.8%) from 2018

Net Income

Down

-$79,347

Down $32,008 (-68%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $921,909Liabilities 2010: $10,318Net Assets 2010: $911,5912010Assets 2011: $893,771Liabilities 2011: $28,430Net Assets 2011: $865,3412011Assets 2012: $926,537Liabilities 2012: $33,775Net Assets 2012: $892,7622012Assets 2013: $1,007,847Liabilities 2013: $12,929Net Assets 2013: $994,9182013Assets 2014: $852,455Liabilities 2014: $386Net Assets 2014: $852,0692014Assets 2015: $589,358Liabilities 2015: $19Net Assets 2015: $589,3392015Assets 2016: $569,461Liabilities 2016: $25Net Assets 2016: $569,4362016Assets 2017: $573,003Liabilities 2017: $7,576Net Assets 2017: $565,4272017Assets 2018: $494,181Liabilities 2018: $360Net Assets 2018: $493,8212018Assets 2019: $482,177Liabilities 2019: $14Net Assets 2019: $482,1632019Assets 2020: $490,980Liabilities 2020: $860Net Assets 2020: $490,1202020Assets 2021: $408,613Liabilities 2021: $638Net Assets 2021: $407,9752021Assets 2022: $304,318Liabilities 2022: $97Net Assets 2022: $304,2212022Assets 2023: $452,177Liabilities 2023: $375Net Assets 2023: $451,8022023Assets 2024: $287,778Liabilities 2024: $62Net Assets 2024: $287,7162024

Highlighted filing

2019

Assets$482,177
Liabilities$14
Net Assets$482,163

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $362,2082010Revenue 2011: $287,303Expenses 2011: $333,733Net Income 2011: -$46,4302011Revenue 2012: $292,609Expenses 2012: $265,188Net Income 2012: $27,4212012Revenue 2013: $399,494Expenses 2013: $297,883Net Income 2013: $101,6112013Revenue 2014: $221,064Expenses 2014: $348,965Net Income 2014: -$127,9012014Revenue 2015: $172,614Expenses 2015: $320,886Net Income 2015: -$148,2722015Revenue 2016: $248,523Expenses 2016: $313,659Net Income 2016: -$65,1362016Revenue 2017: $289,539Expenses 2017: $303,329Net Income 2017: -$13,7902017Revenue 2018: $234,095Expenses 2018: $281,434Net Income 2018: -$47,3392018Revenue 2019: $204,345Expenses 2019: $283,692Net Income 2019: -$79,3472019Revenue 2020: $281,602Expenses 2020: $314,087Net Income 2020: -$32,4852020Revenue 2021: $253,549Expenses 2021: $318,893Net Income 2021: -$65,3442021Revenue 2022: $118,502Expenses 2022: $137,368Net Income 2022: -$18,8662022Revenue 2023: $383,668Expenses 2023: $260,367Net Income 2023: $123,3012023Revenue 2024: $166,366Expenses 2024: $316,608Net Income 2024: -$150,2422024

Highlighted filing

2019

Revenue$204,345
Expenses$283,692
Net Income-$79,347
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jan 20, 2020
Return Version
2019v5.0
Gross Receipts
$269,089
Mission and Program Overview

Mission

A source of information and expertise to the public and news media. It protects the public's right to open government through education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$448,362$461,096▲ $12,734
Cash and Non-Interest-Bearing Accounts$43,788$19,094▼ $24,694
Land, Buildings, and Equipment, Net$1,427$1,987▲ $560
Prepaid Expenses and Deferred Charges$604--
Total Assets$494,181$482,177▼ $12,004
Liabilities
Accounts Payable and Accrued Expenses$360$14▼ $346
Total Liabilities$360$14▼ $346
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$493,821$482,163▼ $11,658
Total Net Assets Fund Balance$493,821$482,163▼ $11,658
Total Liabilities and Net Assets / Fund Balance$494,181$482,177▼ $12,004

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,987$10,709$12,696
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barbara PetersenPresidentFT$117,825$117,825
Pamela MarshPresidentFT$9,167$9,167

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$92,668
Program Service Revenue
$105,382
Investment Income
$5,951
Other Revenue
$344
All Other Contributions
$36,204
Change in Net Assets
$-79,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$226,490
Other Expenses$57,202
Total Fundraising Expense$28,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$88,895$25,397$12,700$126,992
Other Salaries and Wages$51,450$14,700$7,350$73,500
Office Expenses$22,090$6,739$1,355$30,184
Payroll Taxes$10,741$3,069$1,534$15,344
Fees for Services Accounting-$7,800-$7,800
Occupancy$4,200$1,200$600$6,000
Conferences and Meetings$3,925-$2,064$5,989
Other Employee Benefits$3,958$1,131$565$5,654
Pension Plan Contributions$3,500$1,000$500$5,000
Advertising-$1,488$1,784$3,272
Fees for Services Other$1,342$682$191$2,215
Insurance$327$529$47$903
Depreciation Depletion$621--$621
Travel$152$44$22$218
Total Functional Expenses$191,201$63,779$28,712$283,692
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
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
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, Page 6, Part VI, Line 11B

The executive director, board chairman and treasurer review form 990 prior to filing.

Form 990, Page 6, Part VI, Line 15A

There is a committee that reviews compensation for the executive director.

Form 990, Page 6, Part VI, Line 19

All governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
First Amendment Foundation
EIN
59-2449379
Phone
8502223518
Address
317 EAST PARK AVENUE, TALLAHASSEE, FL 32301

Signing Officer

Name
Barbara Petersen
Title
President
Phone
8502223518
Signed
2020-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Petersen
Legal Domicile
Fl
Voting Board Members
21
Independent Board Members
21
Employees
6

Preparer

Firm
Harvard & Associates CPA Pa
Address
1408 N PIEDMONT WAY, TALLAHASSEE, FL 32308
Preparer
Steven B Liedy CPA
Phone
8502249008
Supplemental Narrative

Additional Explanations

Form 990, Page 5, Part V, Line 3B

The association did not have any unrelated business income in 2019.

Raw XML AppendixShowing 400 of 455 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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IRS990/OfficeExpensesGrp/ProgramServicesAmt022090
IRS990/OfficeExpensesGrp/TotalAmt030184
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0565
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01131
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03958
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05654
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0344
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0344
IRS990/OtherRevenueTotalAmt0344
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07350
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014700
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt051450
IRS990/OtherSalariesAndWagesGrp/TotalAmt073500
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01534
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03069
IRS990/PayrollTaxesGrp/ProgramServicesAmt010741
IRS990/PayrollTaxesGrp/TotalAmt015344
IRS990/PensionPlanContributionsGrp/FundraisingAmt0500
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01000
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03500
IRS990/PensionPlanContributionsGrp/TotalAmt05000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0604
IRS990/PrincipalOfficerNm0BARBARA PETERSEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/Desc1SUNSHINE MANUAL
IRS990/ProgramServiceRevenueGrp/Desc2WORKSHOPS/SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc3SHIRT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt053568
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142698
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29041
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt053568
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142698
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29041
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt375
IRS990/ProgSrvcAccomActy2Grp/Desc0SUNSHINE MANUAL AND CD ROM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt013144
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0110030
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015298
IRS990/PYOtherExpensesAmt072025
IRS990/PYOtherRevenueAmt03948
IRS990/PYProgramServiceRevenueAmt0104819
IRS990/PYRevenuesLessExpensesAmt0-47339
IRS990/PYSalariesCompEmpBnftPaidAmt0209409
IRS990/PYTotalExpensesAmt0281434
IRS990/PYTotalRevenueAmt0234095
IRS990/ReconcilationRevenueExpnssAmt0-79347
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt092668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0110030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0133443
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0118144
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0122790
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0577075
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012338
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt024409
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt036747
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0358632
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94010
IRS990ScheduleA/PublicSupportPY170Pct00.89080
IRS990ScheduleA/PublicSupportTotal170Amt0577075
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt092668
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0110030
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0133443
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0118144
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0122790
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0577075
IRS990ScheduleA/TotalSupportAmt0613822
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01987
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010709
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012696
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01987
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME IN 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR, BOARD CHAIRMAN AND TREASURER REVIEW FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS A COMMITTEE THAT REVIEWS COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0494181
IRS990/TotalAssetsEOYAmt0482177
IRS990/TotalAssetsGrp/BOYAmt0494181
IRS990/TotalAssetsGrp/EOYAmt0482177
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt092668
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028712
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063779
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0191201
IRS990/TotalFunctionalExpensesGrp/TotalAmt0283692
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0360
IRS990/TotalLiabilitiesEOYAmt014
IRS990/TotalLiabilitiesGrp/BOYAmt0360
IRS990/TotalLiabilitiesGrp/EOYAmt014
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0493821
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0482163
IRS990/TotalProgramServiceExpensesAmt0191201
IRS990/TotalProgramServiceRevenueAmt0105382
IRS990/TotalReportableCompFromOrgAmt0126992

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$0.17$0.32$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.45$0.38$0.26$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.00$0.30$0.12$0.14$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.00$0.41$0.25$0.32$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$0.28$0.31$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.20$0.28$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.00$0.49$0.23$0.28$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.01$0.57$0.29$0.30$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.00$0.57$0.25$0.31$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.17$0.32$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.22$0.35$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.01$0.01$0.99$0.40$0.30$0.10
2012Summary only. Only limited summary data is available for this year.$0.93$0.03$0.89$0.29$0.27$0.03
2011Summary only. Only limited summary data is available for this year.$0.89$0.03$0.87$0.29$0.33$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.01$0.91$0.36