Civic Intelligence

Open Discourse Coalition

EIN 84-3127210 • 501(c)3 • Lewisburg, PA

Profile

The open discourse coalition supports activities providing a variety of intellectual viewpoints in academia.

239 Market StreetLewisburg, PA 17837

www.opendiscoursecoalition.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.18x

Higher debt load relative to assets than 65% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.64x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

4th percentile

-100%

Higher net margin than 4% 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

17th percentile

-8.3%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

10th percentile

-30%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$2,209,185

Down $609,981 (-22%) from 2023

Liabilities

Up

$395,028

Up $7,347 (+1.9%) from 2023

Net Assets

Down

$1,814,157

Down $617,328 (-25%) from 2023

Revenue

Down

$618,686

Down $1,030,362 (-62%) from 2023

Expenses

Down

$1,236,014

Down $253,872 (-17%) from 2023

Net Income

Down

-$617,328

Down $776,490 (-488%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2020: $1,819,545Liabilities 2020: $865Net Assets 2020: $1,818,6802020Assets 2021: $2,380,313Liabilities 2021: $86,620Net Assets 2021: $2,293,6932021Assets 2022: $2,627,368Liabilities 2022: $355,045Net Assets 2022: $2,272,3232022Assets 2023: $2,819,166Liabilities 2023: $387,681Net Assets 2023: $2,431,4852023Assets 2024: $2,209,185Liabilities 2024: $395,028Net Assets 2024: $1,814,1572024

Highlighted filing

2024

Assets$2,209,185
Liabilities$395,028
Net Assets$1,814,157

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2020: $1,855,188Expenses 2020: $36,508Net Income 2020: $1,818,6802020Revenue 2021: $1,334,334Expenses 2021: $873,588Net Income 2021: $460,7462021Revenue 2022: $1,268,324Expenses 2022: $1,300,409Net Income 2022: -$32,0852022Revenue 2023: $1,649,048Expenses 2023: $1,489,886Net Income 2023: $159,1622023Revenue 2024: $618,686Expenses 2024: $1,236,014Net Income 2024: -$617,3282024

Highlighted filing

2024

Revenue$618,686
Expenses$1,236,014
Net Income-$617,328

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Sep 30, 2024
Signed
Aug 4, 2025
Return Version
2024v5.2
Gross Receipts
$2,997,888
Mission and Program Overview

Mission

The open discourse coalition supports activities providing a variety of intellectual viewpoints in academia.

To support activities providing a variety of intellectual viewpoints in academia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,615,406$895,440▼ $719,966
Cash and Non-Interest-Bearing Accounts$237,735$830,805▲ $593,070
Pledges and Grants Receivable$485,000$105,000▼ $380,000
Land, Buildings, and Equipment, Net$61,571$56,475▼ $5,096
Prepaid Expenses and Deferred Charges$23,312$2,843▼ $20,469
Accounts Receivable$16,675$2,000▼ $14,675
Total Assets$2,819,166$2,209,185▼ $609,981
Other Assets Total$379,467$316,622▼ $62,845
Liabilities
Other Liabilities$359,776$302,923▼ $56,853
Accounts Payable and Accrued Expenses$27,905$92,105▲ $64,200
Total Liabilities$387,681$395,028▲ $7,347
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,964,485$1,709,157▼ $255,328
Net Assets With Donor Restrictions$467,000$105,000▼ $362,000
Total Net Assets Fund Balance$2,431,485$1,814,157▼ $617,328
Total Liabilities and Net Assets / Fund Balance$2,819,166$2,209,185▼ $609,981

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,773$44,410$76,183
Leasehold Improvements$13,926$19,464$33,390
Other Land Buildings$10,776-$10,776
Other Assets Org$311,504--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Denise ChaykunDirector and Chair
Charles MitchellPresident
Susan CrawfordDirector and Vice Chair
Allison KasicDirector
Matthew GablerDirector and Secretary
Joseph BridyDirector and Treasurer
Dawn ToguchiExecutive Director
Mark WilsonChief Financial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$553,282
Program Service Revenue
$0
Investment Income
$60,904
Other Revenue
$4,500
All Other Contributions
$553,282
Change in Net Assets
$-617,328

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded630$35,466Fair Market Value (FMV)
Total Noncash Contributions630$35,466-

Audited Revenue Reconciliation

Revenue per Audited Statements
$618,686
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$618,686
Total Revenue per Form 990
$618,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$979,635
Salaries, Compensation, and Employee Benefits$162,742
Total Fundraising Expense$95,364
Grants and Similar Amounts Paid$53,137
Professional Fundraising Fees$40,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$156,303--$156,303
Fees for Services Management$96,759--$96,759
Current Officers, Directors, Trustees, and Key Employees$70,587$9,411$14,117$94,115
Fees for Services Legal$51,677$35,800$900$88,377
Occupancy$65,443$12,917$8,726$87,086
Fees for Services Accounting-$82,405-$82,405
Advertising$66,659-$375$67,034
Other Salaries and Wages$41,778$11,141$2,785$55,704
Grants to Domestic Individuals$53,137--$53,137
Fees for Services Professional Fundraising--$40,500$40,500
Office Expenses$14,836$14,545$3,265$32,646
Fees for Services Other-$15,300$1,969$17,269
Travel$13,167$229$2,644$16,040
Depreciation Depletion$11,903$2,381$1,587$15,871
Payroll Taxes$8,439$1,551$1,262$11,252
Information Technology$412$8,554-$8,966
Insurance$1,273$1,072$170$2,515
Pension Plan Contributions$1,253$334$84$1,671
Other Expenses$3,550$6,493$480$480
Total Functional Expenses$922,017$218,633$95,364$1,236,014

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,236,014
Total Expenses per Audited Statements$1,236,014
Total Expenses per Form 990$1,236,014
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
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$40,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$302,923
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 A, Line 2

Charles mitchell and mark wilson possess a business relationship

Form 990, Part VI, Section A, Line 8B

No individual possesses specially-delegated authority to operate independently from, or on behalf of, the board of directors.

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the board prior to filing.

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

Any conflicts of interest are to be disclosed to the board and approved before proceeding.

Form 990, Part VI, Section B, Line 15

The compensation of the executive director is determined using market conditions and comparability data of similar organizations and is approved by the president. The process described here was last completed in 2024.

Form 990, Part VI, Section C, Line 19

Financial statements are made available to the public via guidestar and upon request.

FORM 990, PART VII, SECTION A, LINE 1:

Open discourse coalition has changed our fiscal year in 2024 to end september 30 rather than december 31 and is filing a short year return. For this reason, dawn toguchi's compensation is shown as $0 as there is no calendar year that ends with or within the short year.

Filing and Contact Details

Filer

Filer Name
Open Discourse Coalition
EIN
84-3127210
Phone
5702095973
Address
239 MARKET STREET, LEWISBURG, PA 17837

Signing Officer

Name
Charles Mitchell
Title
CEO
Phone
5702095973
Signed
2025-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Mitchell
Formed
2019
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
5

Preparer

Firm
Cliftonlarsonallen Llp
Address
4 BATTERYMARCH PARK SUITE 100, QUINCY, MA 02169
Preparer
Danielle Nihill
Phone
7819821001
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management has assessed the foundation's tax positions and concluded that there were no uncertain tax positions requiring recognition in the financial statements as of september 30, 2024. The organization is subject to tax examinations since inception.

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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02785
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011141
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt041778
IRS990/OtherSalariesAndWagesGrp/TotalAmt055704
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01262
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01551
IRS990/PayrollTaxesGrp/ProgramServicesAmt08439
IRS990/PayrollTaxesGrp/TotalAmt011252
IRS990/PensionPlanContributionsGrp/FundraisingAmt084
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0334
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01253
IRS990/PensionPlanContributionsGrp/TotalAmt01671
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0485000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0105000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023312
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02843
IRS990/PrincipalOfficerNm0CHARLES MITCHELL
IRS990/ProfessionalFundraisingInd01
IRS990/ProgSrvcAccomActy2Grp/Desc0LEADERSHIP SEMINARS: THE CAPSTONE OF ODC'S STUDENT-CENTRIC PROGRAMMING IS A LEADERSHIP SEMINAR WHERE STUDENTS PARTICIPATE IN A FOUR-WEEK IMMERSIVE PROGRAM. ODC ALSO OFFERS OTHER STUDENT SEMINARS THROUGHOUT THE YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0132567
IRS990/ProgSrvcAccomActy2Grp/GrantAmt015500
IRS990/ProgSrvcAccomActy3Grp/Desc0SPEAKER EVENTS: ODC HOSTS OR FUNDS EVENTS THROUGHOUT THE YEAR FEATURING GUEST SPEAKERS, INCLUDING AUTHORS, ENTREPRENEURS, AND PROFESSORS. THE EVENTS COVERED SPEAK TO THE THEMES OF ODC'S MISSION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0125771
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0447535
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt036000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01577145
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0105232
IRS990/PYInvestmentIncomeAmt065903
IRS990/PYOtherExpensesAmt0975121
IRS990/PYOtherRevenueAmt06000
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0159162
IRS990/PYSalariesCompEmpBnftPaidAmt0281133
IRS990/PYTotalExpensesAmt01489886
IRS990/PYTotalProfFndrsngExpnsAmt0128400
IRS990/PYTotalRevenueAmt01649048
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-617328
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04500
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01615406
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0895440
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE CURRENT YEAR IS A SHORT YEAR AS THE ORGANIZATION HAS CHANGED ACCOUNTING PERIODS. 2024 REPRESENTS THE 9 MONTH PERIOD OF 1/1/2024-9/30/2024.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SHORT YEAR EXPLANATION:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0553282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01577145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01247108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01330220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01847979
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06555734
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt065404
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt071903
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021216
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0158523
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt06117159
IRS990ScheduleA/SubstantialContributorsTotAmt0438575
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0553282
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01577145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01247108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01330220
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01847979
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06555734
IRS990ScheduleA/TotalSupportAmt06714257
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/BookValueAmt031773
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044410
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076183
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01236014
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013926
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019464
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt033390
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05118
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1311504
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010776
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0302923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT OF USE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0618686
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS ASSESSED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2024. THE ORGANIZATION IS SUBJECT TO TAX EXAMINATIONS SINCE INCEPTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056475
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0316622
IRS990ScheduleD/TotalExpensesPerForm990Amt01236014
IRS990ScheduleD/TotalLiabilityAmt0302923
IRS990ScheduleD/TotalRevenuePerForm990Amt0618686
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0618686
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01236014
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0SEE PART IV
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0382000
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0341500
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0COMMONWEALTH GROUP SERVICES
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt040500
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0223 STATE STREET 1ST FLOOR
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0HARRISBURG
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd017101
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/LicensedStatesCd1DC
IRS990ScheduleG/LicensedStatesCd2FL
IRS990ScheduleG/LicensedStatesCd3GA
IRS990ScheduleG/LicensedStatesCd4IL
IRS990ScheduleG/LicensedStatesCd5KS
IRS990ScheduleG/LicensedStatesCd6MD
IRS990ScheduleG/LicensedStatesCd7MA
IRS990ScheduleG/LicensedStatesCd8MI
IRS990ScheduleG/LicensedStatesCd9MN
IRS990ScheduleG/LicensedStatesCd10NH
IRS990ScheduleG/LicensedStatesCd11NJ
IRS990ScheduleG/LicensedStatesCd12NY
IRS990ScheduleG/LicensedStatesCd13NC
IRS990ScheduleG/LicensedStatesCd14OH

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