Civic Intelligence

Boston Debate League Incorporated

EIN 59-3789722 • 501(c)3 • Boston, MA

Pub. 78 Eligible

View Organization Page

Profile

The boston debate league's mission is to integrate argumentation and competitive debate into the public schools in boston to develop critical thinkers ready for college, career, and engagement with the world around them.

1542 Tremont StreetBoston, MA 02120

www.bostondebate.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$1,737,426

Down $244,934 (-12%) from 2024

Liabilities

Up

$252,876

Up $132,071 (+109%) from 2024

Net Assets

Down

$1,484,550

Down $377,005 (-20%) from 2024

Operations
Liabilities / Revenue58th percentileNet Margin14th percentile

Revenue

Up

$2,021,618

Up $9,367 (+0.5%) from 2024

Expenses

Down

$2,435,975

Down $81,690 (-3.2%) from 2024

Net Income

Up

-$414,357

Up $91,057 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2009: $37,218Liabilities 2009: $02009Assets 2011: $543,914Liabilities 2011: $62,120Net Assets 2011: $481,7942011Assets 2012: $805,612Liabilities 2012: $83,381Net Assets 2012: $722,2312012Assets 2013: $1,081,586Liabilities 2013: $34,068Net Assets 2013: $1,047,5182013Assets 2014: $1,181,161Liabilities 2014: $84,819Net Assets 2014: $1,096,3422014Assets 2015: $1,231,677Liabilities 2015: $44,290Net Assets 2015: $1,187,3872015Assets 2016: $1,171,737Liabilities 2016: $81,252Net Assets 2016: $1,090,4852016Assets 2017: $643,099Liabilities 2017: $39,296Net Assets 2017: $603,8032017Assets 2018: $545,460Liabilities 2018: $243,295Net Assets 2018: $302,1652018Assets 2019: $518,580Liabilities 2019: $60,706Net Assets 2019: $457,8742019Assets 2020: $1,330,032Liabilities 2020: $274,600Net Assets 2020: $1,055,4322020Assets 2021: $1,599,642Liabilities 2021: $296,809Net Assets 2021: $1,302,8332021Assets 2022: $1,568,535Liabilities 2022: $47,887Net Assets 2022: $1,520,6482022Assets 2023: $2,538,173Liabilities 2023: $212,066Net Assets 2023: $2,326,1072023Assets 2024: $1,982,360Liabilities 2024: $120,805Net Assets 2024: $1,861,5552024Assets 2025: $1,737,426Liabilities 2025: $252,876Net Assets 2025: $1,484,5502025

Highlighted filing

2025

Assets$1,737,426
Liabilities$252,876
Net Assets$1,484,550
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2009: $32,819Expenses 2009: $64,148Net Income 2009: -$31,3292009Revenue 2011: $814,928Expenses 2011: $548,970Net Income 2011: $265,9582011Revenue 2012: $1,353,846Expenses 2012: $1,113,409Net Income 2012: $240,4372012Revenue 2013: $1,691,602Expenses 2013: $1,366,315Net Income 2013: $325,2872013Revenue 2014: $1,640,850Expenses 2014: $1,592,750Net Income 2014: $48,1002014Revenue 2015: $2,195,058Expenses 2015: $2,104,013Net Income 2015: $91,0452015Revenue 2016: $2,214,758Expenses 2016: $2,311,660Net Income 2016: -$96,9022016Revenue 2017: $1,932,749Expenses 2017: $2,419,431Net Income 2017: -$486,6822017Revenue 2018: $1,716,509Expenses 2018: $2,018,147Net Income 2018: -$301,6382018Revenue 2019: $1,880,202Expenses 2019: $1,724,493Net Income 2019: $155,7092019Revenue 2020: $2,459,944Expenses 2020: $1,862,386Net Income 2020: $597,5582020Revenue 2021: $2,166,368Expenses 2021: $1,918,967Net Income 2021: $247,4012021Revenue 2022: $2,256,752Expenses 2022: $2,038,937Net Income 2022: $217,8152022Revenue 2023: $3,194,922Expenses 2023: $2,397,834Net Income 2023: $797,0882023Revenue 2024: $2,012,251Expenses 2024: $2,517,665Net Income 2024: -$505,4142024Revenue 2025: $2,021,618Expenses 2025: $2,435,975Net Income 2025: -$414,3572025

Highlighted filing

2025

Revenue$2,021,618
Expenses$2,435,975
Net Income-$414,357
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,737,426
Liabilities
$252,876
Net assets
$1,484,550
Revenue
$2,021,618
Expenses
$2,435,975
Net income
-$414,357
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.74$0.25$1.48$2.02$2.44$0.41
2024Detailed filing. Detailed filing data is available for this year.$1.98$0.12$1.86$2.01$2.52$0.51
2023Detailed filing. Detailed filing data is available for this year.$2.54$0.21$2.33$3.19$2.40$0.80
2022Detailed filing. Detailed filing data is available for this year.$1.57$0.05$1.52$2.26$2.04$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.30$1.30$2.17$1.92$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.27$1.06$2.46$1.86$0.60
2019Summary only. Only limited summary data is available for this year.$0.52$0.06$0.46$1.88$1.72$0.16
2018Summary only. Only limited summary data is available for this year.$0.55$0.24$0.30$1.72$2.02$0.30
2017Summary only. Only limited summary data is available for this year.$0.64$0.04$0.60$1.93$2.42$0.49
2016Summary only. Only limited summary data is available for this year.$1.17$0.08$1.09$2.21$2.31$0.10
2015Summary only. Only limited summary data is available for this year.$1.23$0.04$1.19$2.20$2.10$0.09
2014Summary only. Only limited summary data is available for this year.$1.18$0.08$1.10$1.64$1.59$0.05
2013Summary only. Only limited summary data is available for this year.$1.08$0.03$1.05$1.69$1.37$0.33
2012Summary only. Only limited summary data is available for this year.$0.81$0.08$0.72$1.35$1.11$0.24
2011Summary only. Only limited summary data is available for this year.$0.54$0.06$0.48$0.81$0.55$0.27
2009Summary only. Only limited summary data is available for this year.$0.04$0.00$0.03$0.06$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 6, 2026
Return Version
2024v5.0
Gross Receipts
$2,039,951
Mission and Program Overview

Mission

The boston debate league's mission is to integrate argumentation and competitive debate into the public schools in boston to develop critical thinkers ready for college, career, and engagement with the world around them.

The bdl's mission is to prepare young people for college, career, and engagement with the world through debate-inspired learning in the classroom and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$461,901$516,764▲ $54,863
Pledges and Grants Receivable$521,527$444,551▼ $76,976
Cash and Non-Interest-Bearing Accounts$299,762$276,181▼ $23,581
Savings and Temporary Cash Investments$625,764$259,751▼ $366,013
Intangible Assets$11,197$153,621▲ $142,424
Accounts Receivable$39,500$40,412▲ $912
Land, Buildings, and Equipment, Net$1,960$24,724▲ $22,764
Prepaid Expenses and Deferred Charges$20,749$21,422▲ $673
Total Assets$1,982,360$1,737,426▼ $244,934
Liabilities
Other Liabilities$11,534$154,313▲ $142,779
Accounts Payable and Accrued Expenses$82,471$90,038▲ $7,567
Deferred Revenue$26,800$8,525▼ $18,275
Total Liabilities$120,805$252,876▲ $132,071
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,271,555$1,032,788▼ $238,767
Net Assets With Donor Restrictions$590,000$451,762▼ $138,238
Total Net Assets Fund Balance$1,861,555$1,484,550▼ $377,005
Total Liabilities and Net Assets / Fund Balance$1,982,360$1,737,426▼ $244,934

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,724$51,296$76,020
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly WillinghamExecutive DiFT$170,000$16,854$186,854
Kimberly WillinghamExecutive Director-$170,000$16,854$186,854
Kimberly Bartlett-raDirector of OperaFT$126,500$36,957$163,457
Kimberly Bartlett-raDirector of Operations-$126,500$36,957$163,457
Jackney JosephDirector ExternalFT$125,500$36,927$162,427
Jackney JosephDirector External Affairs-$125,500$36,927$162,427
Sarah MayperSr. InstructFT$121,000$15,355$136,355
Marisa SuescunDirector of ProgrFT$130,500$5,728$136,228

Board Members and Trustees

NameTitle
Alison EggersBoard Chair/
John IssaacsonChairman Eme
Charles GrandsonBoard Member
Elbert HardemanBoard Member
Julie KurdBoard Member
Kenneth DeveauxBoard Member
Madeleine RodgriguezBoard Member
Marisa KellyBoard Member
Mary DibingaBoard Member
Stone WiskeBoard Member
Matt SchnallSecretary
Nikheel DhekneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,347,084
Program Service Revenue
$645,320
Investment Income
$24,435
Other Revenue
$4,779
All Other Contributions
$1,323,605
Change in Net Assets
$-414,357

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,021,618
Revenue Not Reported on Form 990
$268,445
Total Revenue per Audited Statements
$2,290,063
Total Revenue per Form 990
$2,021,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,643,698
Other Expenses$773,527
Total Fundraising Expense$437,341
Professional Fundraising Fees$18,750
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$842,264$122,880$234,188$1,199,332
Fees for Services Other$319,071$16,616$10,372$346,059
Current Officers, Directors, Trustees, and Key Employees$68,090$34,947$84,818$187,855
Conferences and Meetings$181,238-$289$181,527
Other Employee Benefits$60,718$65,638$21,838$148,194
Payroll Taxes$69,472$16,049$22,796$108,317
Occupancy$55,531$40,526$5,072$101,129
Fees for Services Accounting-$48,635-$48,635
Fees for Services Lobbying--$27,000$27,000
Office Expenses$1,890$11,823$9,226$22,939
Information Technology$2,850$16,289$2,262$21,401
Fees for Services Professional Fundraising--$18,750$18,750
Insurance-$18,102-$18,102
Travel$2,405$218$730$3,353
Depreciation Depletion-$3,213-$3,213
Interest-$169-$169
Total Functional Expenses$1,603,529$395,105$437,341$2,435,975

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,704,420
Expenses per Audited Statements$2,435,975
Total Expenses per Form 990$2,435,975
Expenses Not Reported on Form 990$268,445
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$18,750
Fundraising Direct Expenses$3,965

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bright Lights$23,479-$2,075-
Total Events$23,479-$3,965$-3,965
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mary DibingaBoard MemberStipendNo$3,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabliity$154,313
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
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 board reviews the form 990.”

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

“The board of directors uses comparables to determine the executive director's salary. The executive director salary and bonus are evaluated each year.”

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

“The board of directors approves new positions and requires the executive director to assess the reasonability of the compensation for each position.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. No requests were made during the tax year.”

Filing and Contact Details

Filer

Filer Name
Boston Debate League Incorporated
EIN
59-3789722
Phone
8572468111
Address
1542 TREMONT STREET, BOSTON, MA 02120

Signing Officer

Name
Kimberly Willingham
Title
Executive Director
Phone
8572468111
Signed
2026-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Willingham
Formed
2005
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
14
Volunteers
500

Preparer

Firm
Daviskelly Llp
Address
42 MILL ROAD, WILMINGTON, MA 01887
Preparer
Randall S Davis
Phone
9787648966
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

“The debate-inspired classrooms (formerly evidence-based argumentation) initiative partners with schools and cohorts of teachers, supporting teachers in all disciplines. Bdl staff serve as instructional coaches and plan and facilitate faculty professional development. Research indicates that students learn better when they talk more - and with each other - in the classroom, so debate-inspired classrooms centers instruction on student voice by offering a comprehensive set of tools that teachers can use to engage students in academic content. With debate-inspired classrooms coaching, teachers create classroom environments where students engage with content and each other in ways that are meaningful, energized, and aligned with real-world problems; where students participate in evidence-based discourse; and where students lead and learn from each other. Debate-inspired classrooms reached 3000 students and 250 educators in partner schools and through professional development during the 2024-25 school year.”

Form 990, Part IX, Line 11G

“Other consultants 88,240 16,616 10,372 teachers 230,831 0 0 total 319,071 16,616 10,372”

Form 990, Part XI, Line 9

“Subrental expense 14,368 special event expenses 3,965 sub-rental expenses -14,368 special event expenses -3,965”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Subrental expense 14,368 special event expenses 3,965”

Schedule D, Page 4, Part XII, Line 2D

“Sub-rental expenses 14,368 special event expenses 3,965”

Raw XML AppendixShowing 400 of 588 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/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIR OF OPERA
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIR EXTERNAL
IRS990/Form990PartVIISectionAGrp/TitleTxt3SR. INSTRUCT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIR OF PROGR
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD CHAIR/
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHAIRMAN EME
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
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IRS990/MissionDesc0THE BDL'S MISSION IS TO PREPARE YOUNG PEOPLE FOR COLLEGE, CAREER, AND ENGAGEMENT WITH THE WORLD THROUGH DEBATE-INSPIRED LEARNING IN THE CLASSROOM AND BEYOND.
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE DEBATE-INSPIRED CLASSROOMS (FORMERLY EVIDENCE-BASED ARGUMENTATION) INITIATIVE PARTNERS WITH SCHOOLS AND COHORTS OF TEACHERS, SUPPORTING TEACHERS IN ALL DISCIPLINES. BDL STAFF SERVE AS INSTRUCTIONAL COACHES AND PLAN AND FACILITATE FACULTY PROFESSIONAL DEVELOPMENT. RESEARCH INDICATES THAT STUDENTS LEARN BETTER WHEN THEY TALK MORE - AND WITH EACH OTHER - IN THE CLASSROOM, SO DEBATE-INSPIRED CLASSROOMS CENTERS INSTRUCTION ON STUDENT VOICE BY OFFERING A COMPREHENSIVE SET OF TOOLS THAT TEACHERS CAN USE TO ENGAGE STUDENTS IN ACADEMIC CONTENT. WITH DEBATE-INSPIRED CLASSROOMS COACHING, TEACHERS CREATE CLASSROOM ENVIRONMENTS WHERE STUDENTS ENGAGE WITH CONTENT AND EACH OTHER IN WAYS THAT ARE MEANINGFUL, ENERGIZED, AND ALIGNED WITH REAL-WORLD PROBLEMS; WHERE STUDENTS PARTICIPATE IN EVIDENCE-BASED DISCOURSE; AND WHERE STUDENTS LEAD AND LEARN FROM EACH OTHER. DEBATE-INSPIRED CLASSROOMS REACHED 3000 STUDENTS AND 250 EDUCATORS IN PARTNER SCHOOLS AND THROUGH PROFESSIONAL DEVELOPMENT DURING THE 2024-25 SCHOOL YEAR.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 500 INCOME FROM FUNDRAISING EVENTS 27,376
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0WE OFFER DEBATE AND ARGUMENTATION PROGRAMS FOR YOUNG PEOPLE IN GREATER BOSTON, WITH A COMMITMENT TO SERVING STUDENTS OF COLOR AND OTHER STUDENTS WHO HAVE BEEN DENIED THESE EDUCATIONAL OPPORTUNITIES. WE TAILOR OUR PROGRAMS TO ADDRESS THE EDUCATIONAL INEQUITIES THEY EXPERIENCE, AND STRIVE TO CREATE INCLUSIVE LEARNING COMMUNITIES WHERE ALL PARTICIPANTS ARE WELCOME AND SUPPORTED IN ACHIEVING THE TRANSFORMATIVE, LIFELONG BENEFITS OF DEBATE. WE PAID LOBBYISTS TO MAINTAIN CONTACTS WITH THE LEGISLATURE AND TO ENGAGE IN ACTIVE DISCUSSIONS WITH MEMBERS OF THE LEGISLATURE REGARDING THE BUDGET PROCESS TO SECURE FUNDING TO SUPPORT OUR WORK.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1

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