Civic Intelligence

First Amendment Foundation Inc.

990 • Fiscal year 2022 • EIN 59-2449379

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 07, 2023

1700 N Monroe Street Suite 11-140Tallahassee, FL 32303-0501

(850) 222-3518

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

21st percentile

-16%

Higher net margin than 21% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

18th percentile

-26%

Faster asset growth than 18% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

10th percentile

-53%

Faster revenue growth than 10% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$304,318

Down $104,295 (-26%) from 2021

Net Assets

Down

$304,221

Down $103,754 (-25%) from 2021

Liabilities

Down

$97

Down $541 (-85%) from 2021

Revenue

Down

$118,502

Down $135,047 (-53%) from 2021

Expenses

Down

$137,368

Down $181,525 (-57%) from 2021

Net Income

Up

-$18,866

Up $46,478 (+71%) from 2021

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

2022

Assets$304,318
Liabilities$97
Net Assets$304,221

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

2022

Revenue$118,502
Expenses$137,368
Net Income-$18,866
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 7, 2023
Return Version
2022v5.0
Gross Receipts
$144,981
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$403,699$299,519▼ $104,180
Cash and Non-Interest-Bearing Accounts$4,067$4,799▲ $732
Land, Buildings, and Equipment, Net$847--
Total Assets$408,613$304,318▼ $104,295
Liabilities
Accounts Payable and Accrued Expenses$638$97▼ $541
Total Liabilities$638$97▼ $541
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$407,975$304,221▼ $103,754
Total Net Assets Fund Balance$407,975$304,221▼ $103,754
Total Liabilities and Net Assets / Fund Balance$408,613$304,318▼ $104,295
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$61,183
Program Service Revenue
$34,752
Investment Income
$21,936
Other Revenue
$631
All Other Contributions
$12,437
Change in Net Assets
$-18,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$88,805
Other Expenses$48,563
Total Fundraising Expense$9,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$34,162$9,760$4,881$48,803
Office Expenses$25,366$4,361$799$30,526
Other Salaries and Wages$18,680$5,337$2,669$26,686
Fees for Services Accounting-$14,510-$14,510
Other Employee Benefits$4,854$1,387$694$6,935
Payroll Taxes$3,956$1,130$565$5,651
Fees for Services Other$1,087$363-$1,450
Occupancy$700$200$100$1,000
Insurance$649$185$93$927
Pension Plan Contributions$511$146$73$730
Depreciation Depletion$75--$75
Other Expenses$50--$50
Travel$17$5$3$25
Total Functional Expenses$90,107$37,384$9,877$137,368
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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 and makes a recommendation to the board of directors. The board of directors votes on final compensation decisions.

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
1700 N MONROE STREET SUITE 11-140, TALLAHASSEE, FL 32303-0501

Signing Officer

Name
Bobby Block
Title
Executive Director
Phone
8502244555
Signed
2023-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bobby Block
Formed
1984
Legal Domicile
Fl
Voting Board Members
22
Independent Board Members
22
Employees
2

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 organization did not have any unrelated business taxable income during the year ended 12/31/2022.

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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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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04361
IRS990/OfficeExpensesGrp/ProgramServicesAmt025366
IRS990/OfficeExpensesGrp/TotalAmt030526
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0694
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01387
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04854
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06935
IRS990/OtherExpensesGrp/Desc0GRANT
IRS990/OtherExpensesGrp/ProgramServicesAmt050
IRS990/OtherExpensesGrp/TotalAmt050
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0631
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0631
IRS990/OtherRevenueTotalAmt0631
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02669
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05337
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt018680
IRS990/OtherSalariesAndWagesGrp/TotalAmt026686
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0565
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01130
IRS990/PayrollTaxesGrp/ProgramServicesAmt03956
IRS990/PayrollTaxesGrp/TotalAmt05651
IRS990/PensionPlanContributionsGrp/FundraisingAmt073
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0146
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0511
IRS990/PensionPlanContributionsGrp/TotalAmt0730
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BOBBY BLOCK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SUNSHINE MANUAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034752
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034752
IRS990/ProgSrvcAccomActy2Grp/Desc0PRODUCE AND DISTRIBUTE SUNSHINE MANUAL. THE SUNSHINE MANUAL PROVIDES PUBLIC OFFICIALS, CITIZEN ACTIVISTS, AND JOURNALISTS WITH UP-TO-DATE INFORMATION, INCLUDING RECENT CASE LAW AND ATTORNEY GENERAL OPINIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt019962
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0101941
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt074367
IRS990/PYOtherExpensesAmt052726
IRS990/PYOtherRevenueAmt01747
IRS990/PYProgramServiceRevenueAmt075494
IRS990/PYRevenuesLessExpensesAmt0-65344
IRS990/PYSalariesCompEmpBnftPaidAmt0266167
IRS990/PYTotalExpensesAmt0318893
IRS990/PYTotalRevenueAmt0253549
IRS990/ReconcilationRevenueExpnssAmt0-18866
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt061183
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0101941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0136445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt092668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0110030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0502267
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0495428
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0502267
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt061183
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0101941
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0136445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt092668
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0110030
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0502267
IRS990ScheduleA/TotalSupportAmt0502267
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt0425
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt015932
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt015704
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt032061
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt01700
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt063727
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt062817
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0128244
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt08500
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt024340
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt019624
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt052464
IRS990ScheduleC/Form4720FiledInd0false
IRS990ScheduleC/GrassrootsCeilingAmt048092
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt0425
IRS990ScheduleC/LobbyingCeilingAmt0192366
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt01700
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0DATA IS NOT AVAILABLE
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-A
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt08500
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt08500
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt08500
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt06800
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS TAXABLE INCOME DURING THE YEAR ENDED 12/31/2022.
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 AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS VOTES ON FINAL COMPENSATION DECISIONS.
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/TotalAssetsBOYAmt0408613
IRS990/TotalAssetsEOYAmt0304318
IRS990/TotalAssetsGrp/BOYAmt0408613
IRS990/TotalAssetsGrp/EOYAmt0304318
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt061183
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09877
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037384
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt090107
IRS990/TotalFunctionalExpensesGrp/TotalAmt0137368
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0638
IRS990/TotalLiabilitiesEOYAmt097

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
2022Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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