Civic Intelligence

First State Educate Inc

EIN 84-2554991 • 501(c)3 • Wilmington, DE

Profile

Catalyze radical change in education by activating the power of delawareans.

1401 Pennsylvania Ave 105 Ste 504Wilmington, DE 19806

www.firststateeducate.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

84th percentile

30%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

674%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,133,589

Up $262,827 (+30%) from 2023

Liabilities

Down

$0

Down $2,884 (-100%) from 2023

Net Assets

Up

$1,133,589

Up $265,711 (+31%) from 2023

Revenue

Up

$695,701

Up $605,870 (+674%) from 2023

Expenses

Down

$429,990

Down $47,767 (-10.0%) from 2023

Net Income

Up

$265,711

Up $653,637 (+168%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2019: $418,702Liabilities 2019: $51,479Net Assets 2019: $367,2232019Assets 2020: $1,062,110Liabilities 2020: $14,693Net Assets 2020: $1,047,4172020Assets 2021: $987,430Liabilities 2021: $16,378Net Assets 2021: $971,0522021Assets 2022: $1,278,870Liabilities 2022: $23,066Net Assets 2022: $1,255,8042022Assets 2023: $870,762Liabilities 2023: $2,884Net Assets 2023: $867,8782023Assets 2024: $1,133,589Liabilities 2024: $0Net Assets 2024: $1,133,5892024

Highlighted filing

2024

Assets$1,133,589
Liabilities$0
Net Assets$1,133,589

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2019: $562,575Expenses 2019: $195,352Net Income 2019: $367,2232019Revenue 2020: $926,051Expenses 2020: $245,857Net Income 2020: $680,1942020Revenue 2021: $232,383Expenses 2021: $308,748Net Income 2021: -$76,3652021Revenue 2022: $705,044Expenses 2022: $420,292Net Income 2022: $284,7522022Revenue 2023: $89,831Expenses 2023: $477,757Net Income 2023: -$387,9262023Revenue 2024: $695,701Expenses 2024: $429,990Net Income 2024: $265,7112024

Highlighted filing

2024

Revenue$695,701
Expenses$429,990
Net Income$265,711

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 14, 2026
Return Version
2024v5.5
Gross Receipts
$695,701
Mission and Program Overview

Mission

A delaware where every school board is equipped with the knowledge, tools, and resources to lead with excellence, fostering thriving schools and engaged communities dedicated to student success.

Empowering delawareans to strengthen school boards, improve student outcomes, and drive meaningful education reform through capacity building, training, education, public awareness, and locally driven solutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$1,109,759-
Cash and Non-Interest-Bearing Accounts$870,191$23,401▼ $846,790
Land, Buildings, and Equipment, Net$571$429▼ $142
Total Assets$870,762$1,133,589▲ $262,827
Liabilities
Accounts Payable and Accrued Expenses$2,884$0▼ $2,884
Total Liabilities$2,884$0▼ $2,884
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$867,878$1,133,589▲ $265,711
Total Net Assets Fund Balance$867,878$1,133,589▲ $265,711
Total Liabilities and Net Assets / Fund Balance$870,762$1,133,589▲ $262,827

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$429$571$1,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julia KeleherExecutive DirectorFT$102,988$67,207$102,988

Board Members and Trustees

NameTitle
Desa BurtonBoard Member
Jack PerryBoard Member
James KellyBoard Member
Jocelyn StewartBoard Member
Samantha LopezBoard Member
There Du PontBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$677,910
Program Service Revenue
$0
Investment Income
$17,791
Other Revenue
$0
All Other Contributions
$677,910
Change in Net Assets
$265,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$695,701
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$695,701
Total Revenue per Form 990
$695,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$299,189
Salaries, Compensation, and Employee Benefits$130,801
Total Fundraising Expense$1,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$102,988-$102,988
Advertising$34,504$3,494-$37,998
Other Salaries and Wages-$18,150-$18,150
Fees for Services Management-$15,692$1,199$16,891
Other Expenses$15,240$105$43$15,345
All Other Expenses$9,859$2,392-$12,251
Payroll Taxes-$9,663-$9,663
Fees for Services Accounting-$9,475-$9,475
Fees for Services Legal-$9,129-$9,129
Insurance-$496-$496
Occupancy-$420-$420
Office Expenses-$356-$356
Depreciation Depletion-$143-$143
Travel-$24-$24
Total Functional Expenses$182,568$246,180$1,242$429,990

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$429,990
Total Expenses per Audited Statements$429,990
Total Expenses per Form 990$429,990
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Backup withholding compliance
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
No
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, Part VI, Section B, Line 11B

Prior to filing, the board of directors reviews the draft form 990. Upon receiving approval, the final return is electronically signed and submitted to the irs.

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

Each covered person must sign an annual statement affirming knowledge of and compliance with the conflict of interest policy, which are accumulated and maintained by the executive director. Failure to disclose a conflict of interest may result in disciplinary action, up to and including removal from the board, termination of employment, or dismissal from volunteer service.

Form 990, Part VI, Section C, Line 19

Governing documents may be distributed upon request. Various policies such as conflict of interest and whistleblower policies are available on the organization's website under "public disclosure".

FORM 990, PART VI, SECTION C, LINE 18:

Also available on guidestar.

Filing and Contact Details

Filer

Filer Name
First State Educate Inc
EIN
84-2554991
Phone
2023227373
Address
1401 PENNSYLVANIA AVE 105 STE 504, WILMINGTON, DE 19806

Signing Officer

Name
Julia Keleher
Title
Executive Director
Phone
3025456556
Signed
2026-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julia Keleher
Formed
2019
Legal Domicile
De
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
0

Preparer

Firm
Santora CPA Group
Address
220 CONTINENTAL DRIVE SUITE 112, NEWARK, DE 19713
Preparer
Keith M Hammond CPA
Phone
3027376200
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 6:

Members of the board of directors volunteer their time and skills to the organization in performing necessary oversight duties.

Form 990, Part III, Line 2

The organization's core program focuses on transforming public education by strengthening leadership, community partnership, and student outcomes. Its work includes: a) empowering school boards by providing training, tools, and support for effective, strategic decision-making and collaboration. B) enhancing community engagement by building bridges between families, communities, and schools through transparent communication and involvement. C) improving governance by driving meaningful system-wide improvements and accountability in public education. D) enhancing student success by focusing on equity, teacher support, and creating conditions for all delaware students to thrive.

Form 990, Part III, Line 3

In 2025, management implemented a new chart of accounts and enhanced expense tracking processes. This improvement allowed the organization to identify and allocate costs more accurately between programmatic and administrative functions. During this review, management determined that certain 2024 expenses should be retroactively allocated to program services to reflect the organization's mission-driven activities that had begun during that year.

FORM 990: PART I, LN 16B; PART III, LN 2-4A; PART IX, LN 11A, 12, 24A-E, 25

This amended form 990 reflects the following changes: - page 1, part i, line 16b: updated expense amount - page 2, part iii, lines 2-4a: updated expense amount and description. - page 10, part ix, lines 11a, 12, 24a-e, 25: certain amounts were reclassified from column c to columns b and d; however, totals in column a remain unchanged. The organization is amending its 2024 form 990 to ensure accurate and comparable reporting of functional expenses. When the original return was filed, the organization was working out of its start-up phase, where most historical activities were administrative in nature. As a result, expenses were initially classified primarily under management and general. The amended return incorporates these retroactive allocations to present a more accurate picture of the organization's operations and to maintain comparability across reporting periods. No changes were made to total expenses, total revenue or net assets; adjustments only affect the functional expense classifications. The organization is committed to transparent and accurate reporting. These changes align with best practices and ensure stakeholders have a clear understanding of how resources support programmatic objectives.

Financial Statement Notes

PART X, LINE 2:

The organization has qualified as an exempt organization under section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. However, the organization is not exempt from taxes to the extent it has unrelated business taxable income. During 2024 and 2023, the organization had no unrelated business taxable income. The organization is no longer subject to federal or state tax examinations for fiscal years ended prior to 2021.

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IRS990/ActivityOrMissionDesc0EMPOWERING DELAWAREANS TO STRENGTHEN SCHOOL BOARDS, IMPROVE STUDENT OUTCOMES, AND DRIVE MEANINGFUL EDUCATION REFORM THROUGH CAPACITY BUILDING, TRAINING, EDUCATION, PUBLIC AWARENESS, AND LOCALLY DRIVEN SOLUTIONS.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt017791
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05131
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0515
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0326
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0515
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01138
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IRS990ScheduleA/InvestmentIncomeCYPct00.00940
IRS990ScheduleA/InvestmentIncomePYPct00.00280
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.99720
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt084700
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0232057
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0924913
IRS990ScheduleA/Total509Grp/TotalAmt02624109
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0695701
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt089831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0705044
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0232383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0926051
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02649010
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/EquipmentGrp/BookValueAmt0429
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0571
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0429990
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0695701
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS QUALIFIED AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, THE ORGANIZATION IS NOT EXEMPT FROM TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS TAXABLE INCOME. DURING 2024 AND 2023, THE ORGANIZATION HAD NO UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL OR STATE TAX EXAMINATIONS FOR FISCAL YEARS ENDED PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0429
IRS990ScheduleD/TotalExpensesPerForm990Amt0429990
IRS990ScheduleD/TotalRevenuePerForm990Amt0695701
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0695701
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0429990
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0102988
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt067207
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JULIA KELEHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt067207
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE BOARD OF DIRECTORS VOLUNTEER THEIR TIME AND SKILLS TO THE ORGANIZATION IN PERFORMING NECESSARY OVERSIGHT DUTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CORE PROGRAM FOCUSES ON TRANSFORMING PUBLIC EDUCATION BY STRENGTHENING LEADERSHIP, COMMUNITY PARTNERSHIP, AND STUDENT OUTCOMES. ITS WORK INCLUDES: A) EMPOWERING SCHOOL BOARDS BY PROVIDING TRAINING, TOOLS, AND SUPPORT FOR EFFECTIVE, STRATEGIC DECISION-MAKING AND COLLABORATION. B) ENHANCING COMMUNITY ENGAGEMENT BY BUILDING BRIDGES BETWEEN FAMILIES, COMMUNITIES, AND SCHOOLS THROUGH TRANSPARENT COMMUNICATION AND INVOLVEMENT. C) IMPROVING GOVERNANCE BY DRIVING MEANINGFUL SYSTEM-WIDE IMPROVEMENTS AND ACCOUNTABILITY IN PUBLIC EDUCATION. D) ENHANCING STUDENT SUCCESS BY FOCUSING ON EQUITY, TEACHER SUPPORT, AND CREATING CONDITIONS FOR ALL DELAWARE STUDENTS TO THRIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN 2025, MANAGEMENT IMPLEMENTED A NEW CHART OF ACCOUNTS AND ENHANCED EXPENSE TRACKING PROCESSES. THIS IMPROVEMENT ALLOWED THE ORGANIZATION TO IDENTIFY AND ALLOCATE COSTS MORE ACCURATELY BETWEEN PROGRAMMATIC AND ADMINISTRATIVE FUNCTIONS. DURING THIS REVIEW, MANAGEMENT DETERMINED THAT CERTAIN 2024 EXPENSES SHOULD BE RETROACTIVELY ALLOCATED TO PROGRAM SERVICES TO REFLECT THE ORGANIZATION'S MISSION-DRIVEN ACTIVITIES THAT HAD BEGUN DURING THAT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO FILING, THE BOARD OF DIRECTORS REVIEWS THE DRAFT FORM 990. UPON RECEIVING APPROVAL, THE FINAL RETURN IS ELECTRONICALLY SIGNED AND SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH COVERED PERSON MUST SIGN AN ANNUAL STATEMENT AFFIRMING KNOWLEDGE OF AND COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, WHICH ARE ACCUMULATED AND MAINTAINED BY THE EXECUTIVE DIRECTOR. FAILURE TO DISCLOSE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING REMOVAL FROM THE BOARD, TERMINATION OF EMPLOYMENT, OR DISMISSAL FROM VOLUNTEER SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS MAY BE DISTRIBUTED UPON REQUEST. VARIOUS POLICIES SUCH AS CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE UNDER "PUBLIC DISCLOSURE".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALSO AVAILABLE ON GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THIS AMENDED FORM 990 REFLECTS THE FOLLOWING CHANGES: - PAGE 1, PART I, LINE 16B: UPDATED EXPENSE AMOUNT - PAGE 2, PART III, LINES 2-4A: UPDATED EXPENSE AMOUNT AND DESCRIPTION. - PAGE 10, PART IX, LINES 11A, 12, 24A-E, 25: CERTAIN AMOUNTS WERE RECLASSIFIED FROM COLUMN C TO COLUMNS B AND D; HOWEVER, TOTALS IN COLUMN A REMAIN UNCHANGED. THE ORGANIZATION IS AMENDING ITS 2024 FORM 990 TO ENSURE ACCURATE AND COMPARABLE REPORTING OF FUNCTIONAL EXPENSES. WHEN THE ORIGINAL RETURN WAS FILED, THE ORGANIZATION WAS WORKING OUT OF ITS START-UP PHASE, WHERE MOST HISTORICAL ACTIVITIES WERE ADMINISTRATIVE IN NATURE. AS A RESULT, EXPENSES WERE INITIALLY CLASSIFIED PRIMARILY UNDER MANAGEMENT AND GENERAL. THE AMENDED RETURN INCORPORATES THESE RETROACTIVE ALLOCATIONS TO PRESENT A MORE ACCURATE PICTURE OF THE ORGANIZATION'S OPERATIONS AND TO MAINTAIN COMPARABILITY ACROSS REPORTING PERIODS. NO CHANGES WERE MADE TO TOTAL EXPENSES, TOTAL REVENUE OR NET ASSETS; ADJUSTMENTS ONLY AFFECT THE FUNCTIONAL EXPENSE CLASSIFICATIONS. THE ORGANIZATION IS COMMITTED TO TRANSPARENT AND ACCURATE REPORTING. THESE CHANGES ALIGN WITH BEST PRACTICES AND ENSURE STAKEHOLDERS HAVE A CLEAR UNDERSTANDING OF HOW RESOURCES SUPPORT PROGRAMMATIC OBJECTIVES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 6:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990: PART I, LN 16B; PART III, LN 2-4A; PART IX, LN 11A, 12, 24A-E, 25
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FIRST STATE EDUCATE ACTION FUND INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0842574164
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADVOCATING EDUCATIONAL ISSUES FOR ALL DELAWARE CHILDREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01401 PENNSYLVANIA AVE NO 105 SUITE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WILMINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DE
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt165000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL AMOUNTS PAID OR ACCRUED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1GRANT CONTRIBUTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FIRST STATE EDUCATE ACTION FUND INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1FIRST STATE EDUCATE ACTION FUND INC
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd01
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0870762
IRS990/TotalAssetsEOYAmt01133589

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