Civic Intelligence

Bay Area Urban Debate Commission

EIN 80-0473270 • 501(c)3 • Oakland, CA

Profile

The specific purpose for which the organization is formed is to facilitate active participation in debate activities for as many urban students as possible in and around the san francisco bay area of the state of california, and to conduct any and all other activities in connection with the foregoing as are lawful for a california nonprofit public benefit corporation.beginning in fiscal year 2011 (july 1, 2010 - june 30, 2011), the baudc began the process of operating as an independent organization with independent fiscal management.

287 17th Street 201Oakland, CA 94612

www.baudl.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$120,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

76th percentile

20%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

84%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$352,215

Up $59,242 (+20%) from 2023

Liabilities

Up

$4,258

Up $2,446 (+135%) from 2023

Net Assets

Up

$347,957

Up $56,796 (+20%) from 2023

Revenue

Up

$687,263

Up $314,639 (+84%) from 2023

Expenses

Down

$698,312

Down $53,603 (-7.1%) from 2023

Net Income

Up

-$11,049

Up $368,242 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $153,392Liabilities 2012: $7,160Net Assets 2012: $146,2322012Assets 2013: $310,284Liabilities 2013: $125Net Assets 2013: $310,1592013Assets 2014: $279,147Liabilities 2014: $0Net Assets 2014: $279,1472014Assets 2015: $261,233Liabilities 2015: $0Net Assets 2015: $261,2332015Assets 2016: $363,580Liabilities 2016: $0Net Assets 2016: $363,5802016Assets 2017: $431,013Liabilities 2017: $0Net Assets 2017: $431,0132017Assets 2018: $424,510Liabilities 2018: $0Net Assets 2018: $424,5102018Assets 2019: $436,682Liabilities 2019: $0Net Assets 2019: $436,6822019Assets 2020: $476,428Liabilities 2020: $0Net Assets 2020: $476,4282020Assets 2021: $705,296Liabilities 2021: $0Net Assets 2021: $705,2962021Assets 2022: $670,452Liabilities 2022: $0Net Assets 2022: $670,4522022Assets 2023: $292,973Liabilities 2023: $1,812Net Assets 2023: $291,1612023Assets 2024: $352,215Liabilities 2024: $4,258Net Assets 2024: $347,9572024

Highlighted filing

2024

Assets$352,215
Liabilities$4,258
Net Assets$347,957

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $199,3052012Expenses 2013: $319,9712013Revenue 2014: $505,466Expenses 2014: $536,478Net Income 2014: -$31,0122014Revenue 2015: $559,682Expenses 2015: $577,596Net Income 2015: -$17,9142015Revenue 2016: $651,719Expenses 2016: $549,372Net Income 2016: $102,3472016Revenue 2017: $624,236Expenses 2017: $556,480Net Income 2017: $67,7562017Revenue 2018: $600,660Expenses 2018: $607,429Net Income 2018: -$6,7692018Revenue 2019: $679,879Expenses 2019: $667,707Net Income 2019: $12,1722019Revenue 2020: $696,499Expenses 2020: $652,857Net Income 2020: $43,6422020Revenue 2021: $812,363Expenses 2021: $584,470Net Income 2021: $227,8932021Revenue 2022: $638,291Expenses 2022: $673,135Net Income 2022: -$34,8442022Revenue 2023: $372,624Expenses 2023: $751,915Net Income 2023: -$379,2912023Revenue 2024: $687,263Expenses 2024: $698,312Net Income 2024: -$11,0492024

Highlighted filing

2024

Revenue$687,263
Expenses$698,312
Net Income-$11,049

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.04$3.48$6.87$6.98$0.11
2023Summary only. Only limited summary data is available for this year.$2.93$0.02$2.91$3.73$7.52$3.79
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.70$0.00$6.70$6.38$6.73$0.35
2021Summary only. Only limited summary data is available for this year.$7.05$0.00$7.05$8.12$5.84$2.28
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.00$4.76$6.96$6.53$0.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.37$0.00$4.37$6.80$6.68$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.00$4.25$6.01$6.07$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$0.00$4.31$6.24$5.56$0.68
2016Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.64$6.52$5.49$1.02
2015Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$5.60$5.78$0.18
2014Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$5.05$5.36$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.00$3.10$3.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.07$1.46$1.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$687,263
Mission and Program Overview

Mission

The specific purpose for which the organization is formed is to facilitate active participation in debate activities for as many urban students as possible in and around the san francisco bay area of the state of california, and to conduct any and all other activities in connection with the foregoing as are lawful for a california nonprofit public benefit corporation.beginning in fiscal year 2011 (july 1, 2010 - june 30, 2011), the baudc began the process of operating as an independent organization with independent fiscal management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$292,973$274,146▼ $18,827
Accounts Receivable-$78,069-
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$292,973$352,215▲ $59,242
Other Assets Total-$0-
Liabilities
Other Liabilities$1,812$2,771▲ $959
Accounts Payable and Accrued Expenses-$1,487-
Total Liabilities$1,812$4,258▲ $2,446
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$291,161$347,957▲ $56,796
Total Net Assets Fund Balance$291,161$347,957▲ $56,796
Total Liabilities and Net Assets / Fund Balance$292,973$352,215▲ $59,242

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$9,530$9,530
Other Land Buildings-$250$250
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mya WhitakerExecutive DirectorFT$120,000$120,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$687,263
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$687,263
Change in Net Assets
$-11,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$363,279
Other Expenses$335,033
Total Fundraising Expense$62,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,038$43,461$27,940$190,439
Current Officers, Directors, Trustees, and Key Employees-$120,000-$120,000
Travel$46,532$8,461$5,439$60,432
Office Expenses$35,481$6,451$4,147$46,079
All Other Expenses$22,235$4,042$2,600$28,877
Other Employee Benefits$20,863$3,793$2,439$27,095
Payroll Taxes$19,824$3,604$2,317$25,745
Other Expenses$18,018$3,276$2,106$23,400
Fees for Services Other$8,318$1,512$972$10,802
Insurance$6,771$1,231$791$8,793
Advertising$3,553$646$415$4,614
Total Functional Expenses$417,701$217,762$62,849$698,312
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
Credit Card$2,771
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Part VI, Section B, Line 11B

The treasurer of baudc's board of directors reviewed and approved the form 990 prior to filing the form 990. Baudc will also distribute the form 990 to its board of directors prior to its filing.

Form 990, Part VI, Section B, Line 12C

Under our conflict of interest policy (the "policy"), each director, principal officer or member of a committee with governing board delegated powers (each, an "interested person"), is required to annually sign a statement that affirms such interested person: (i) has received a copy of the policy; (ii) has read and understands the policy; (iii) has agreed to comply with the policy; and (iv) understands that we are a charitable organization and, in order to maintain our federal tax exemption, we must engage primarily in activities that accomplish one or more of our tax exempt purposes. We also conduct periodic reviews as required by the policy regarding, among other things, whether compensation arrangements and benefits are resonable and a result of arm's length bargaining, and whether partnerships, joint ventures and arrangements with management organizations conform to our written policies, do not result in inurement, impermissible private benefit or in an excess benefit transactions.

Form 990, Part VI, Section B, Line 15B

Baudc's board of directors, which includes independent directors, annually reviews and discusses the executive compensation of baudc's executive director and other key employees. This annual review typically occurs during may and june of each year. One of the factors that board of directors considers and discusses when making compensation determinations is the compensation of comparable employees at similar non-profit organizations.

Form 990, Part VI, Section C, Line 19

Documents available to the public on request.

Filing and Contact Details

Filer

Filer Name
Bay Area Urban Debate Commission
EIN
80-0473270
Phone
5104514020
Address
287 17TH STREET 201, OAKLAND, CA 94612

Signing Officer

Name
Ben Crosson
Title
Treasurer
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
300

Preparer

Firm
Morling & Company
Address
7049 Redwood Blvd Ste 205, Novato, CA 94945
Preparer
Jerome D Cizek
Phone
4159569500
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
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IRS990/MissionDesc0THE SPECIFIC PURPOSE FOR WHICH THE ORGANIZATION IS FORMED IS TO FACILITATE ACTIVE PARTICIPATION IN DEBATE ACTIVITIES FOR AS MANY URBAN STUDENTS AS POSSIBLE IN AND AROUND THE SAN FRANCISCO BAY AREA OF THE STATE OF CALIFORNIA, AND TO CONDUCT ANY AND ALL OTHER ACTIVITIES IN CONNECTION WITH THE FOREGOING AS ARE LAWFUL FOR A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION.BEGINNING IN FISCAL YEAR 2011 (JULY 1, 2010 - JUNE 30, 2011), THE BAUDC BEGAN THE PROCESS OF OPERATING AS AN INDEPENDENT ORGANIZATION WITH INDEPENDENT FISCAL MANAGEMENT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER OF BAUDC'S BOARD OF DIRECTORS REVIEWED AND APPROVED THE FORM 990 PRIOR TO FILING THE FORM 990. BAUDC WILL ALSO DISTRIBUTE THE FORM 990 TO ITS BOARD OF DIRECTORS PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNDER OUR CONFLICT OF INTEREST POLICY (THE "POLICY"), EACH DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS (EACH, AN "INTERESTED PERSON"), IS REQUIRED TO ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH INTERESTED PERSON: (I) HAS RECEIVED A COPY OF THE POLICY; (II) HAS READ AND UNDERSTANDS THE POLICY; (III) HAS AGREED TO COMPLY WITH THE POLICY; AND (IV) UNDERSTANDS THAT WE ARE A CHARITABLE ORGANIZATION AND, IN ORDER TO MAINTAIN OUR FEDERAL TAX EXEMPTION, WE MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF OUR TAX EXEMPT PURPOSES. WE ALSO CONDUCT PERIODIC REVIEWS AS REQUIRED BY THE POLICY REGARDING, AMONG OTHER THINGS, WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE RESONABLE AND A RESULT OF ARM'S LENGTH BARGAINING, AND WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO OUR WRITTEN POLICIES, DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BAUDC'S BOARD OF DIRECTORS, WHICH INCLUDES INDEPENDENT DIRECTORS, ANNUALLY REVIEWS AND DISCUSSES THE EXECUTIVE COMPENSATION OF BAUDC'S EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES. THIS ANNUAL REVIEW TYPICALLY OCCURS DURING MAY AND JUNE OF EACH YEAR. ONE OF THE FACTORS THAT BOARD OF DIRECTORS CONSIDERS AND DISCUSSES WHEN MAKING COMPENSATION DETERMINATIONS IS THE COMPENSATION OF COMPARABLE EMPLOYEES AT SIMILAR NON-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE TO THE PUBLIC ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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