Civic Intelligence

Nation Fund for Independent Journalisminc

EIN 84-4266161 • 501(c)3 • New York, NY

Profile

The mission of the fund is to identify and nurture the next generation of independent journalists and media professionals, offer training and outlets for their writing, and help students develop vitally important critical thinking skills

520 8th Ave 21st FloorNew York, NY 10018

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

0.41x

Higher debt load relative to assets than 97% of similar nonprofits.

NTEE T • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.08x

Higher debt load relative to revenue than 89% of similar nonprofits.

NTEE T • $500k-$1M nonprofits • Source year 2024

Net Margin

50th percentile

5.1%

Higher net margin than 50% of similar nonprofits.

NTEE T • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

NTEE T • $500k-$1M nonprofits • Source year 2024

Asset Growth

22nd percentile

-6.0%

Faster asset growth than 22% of similar nonprofits.

NTEE T • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

50%

Faster revenue growth than 65% of similar nonprofits.

NTEE T • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$182,974

Down $11,595 (-6.0%) from 2023

Liabilities

Down

$75,305

Down $61,282 (-45%) from 2023

Net Assets

Up

$107,669

Up $49,687 (+86%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin50th percentile

Revenue

Up

$981,533

Up $329,138 (+50%) from 2023

Expenses

Up

$931,846

Up $348,267 (+60%) from 2023

Net Income

Down

$49,687

Down $19,129 (-28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$200K$100K$0-$100KAssets 2020: $94,813Liabilities 2020: $53,876Net Assets 2020: $40,9372020Assets 2021: $50,593Liabilities 2021: $31,896Net Assets 2021: $18,6972021Assets 2022: $26,997Liabilities 2022: $37,831Net Assets 2022: -$10,8342022Assets 2023: $194,569Liabilities 2023: $136,587Net Assets 2023: $57,9822023Assets 2024: $182,974Liabilities 2024: $75,305Net Assets 2024: $107,6692024

Highlighted filing

2024

Assets$182,974
Liabilities$75,305
Net Assets$107,669
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$1.0M$500K$0-$500KRevenue 2020: $105,000Expenses 2020: $64,063Net Income 2020: $40,9372020Revenue 2021: $537,950Expenses 2021: $608,635Net Income 2021: -$70,6852021Revenue 2022: $419,309Expenses 2022: $448,840Net Income 2022: -$29,5312022Revenue 2023: $652,395Expenses 2023: $583,579Net Income 2023: $68,8162023Revenue 2024: $981,533Expenses 2024: $931,846Net Income 2024: $49,6872024

Highlighted filing

2024

Revenue$981,533
Expenses$931,846
Net Income$49,687
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$182,974
Liabilities
$75,305
Net assets
$107,669
Revenue
$981,533
Expenses
$931,846
Net income
$49,687
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.75$1.08$9.82$9.32$0.50
2023Summary only. Only limited summary data is available for this year.$1.95$1.37$0.58$6.52$5.84$0.69
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.38$0.11$4.19$4.49$0.30
2021Summary only. Only limited summary data is available for this year.$0.51$0.32$0.19$5.38$6.09$0.71
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.54$0.41$1.05$0.64$0.41
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 29, 2023
Return Version
2022v5.0
Gross Receipts
$419,309
Mission and Program Overview

Mission

The mission of the fund is to identify and nurture the next generation of independent journalists and media professionals, offer training and outlets for their writing, and help students develop vitally important critical thinking skills

The mission of the fund is to expand the opportunities for diverse voices and perspectives and educate early-career journalists in order to strengthen independent media.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$36,248$16,622▼ $19,626
Pledges and Grants Receivable$14,345$10,375▼ $3,970
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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$50,593$26,997▼ $23,596
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$31,896$37,831▲ $5,935
Total Liabilities$31,896$37,831▲ $5,935
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,697$-10,834▼ $29,531
Total Net Assets Fund Balance$18,697$-10,834▼ $29,531
Total Liabilities and Net Assets / Fund Balance$50,593$26,997▼ $23,596
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Julia OttDirector
Keith MestrichDirector
Leah Hunt-hendrixDirector
Ruth MessingerDirector
ERIN O'MARAExecutive Director
Peter RothbergProgram Director
Malia LazuSecretary
Krishen MehtaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$419,309
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$419,309
Change in Net Assets
$-29,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$419,309
Total Revenue per Audited Statements
$419,309
Total Revenue per Form 990
$419,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$448,840
Total Fundraising Expense$39,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$81,412$35,364$12,063$128,839
Other Expenses$26,251$40,960$27,288$26,251
Fees for Services Accounting-$4,000-$4,000
Total Functional Expenses$329,165$80,324$39,351$448,840

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$448,840
Total Expenses per Audited Statements$448,840
Total Expenses per Form 990$448,840
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 B, Line 11B

“Organizations process to review form 990 reviewed by the board of directors before 990 is filed”

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

“Enforcement of conflicts policythe policy is distributed to, and signed by each board member”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Nation Fund for
EIN
84-4266161
Phone
2122095200
Address
520 8TH AVE 21ST FLOOR, NEW YORK, NY 10018

Signing Officer

Name
ERIN O'MARA
Title
Executive Director
Signed
2023-10-29
Discuss with paid preparer
Yes

Organization Details

Formed
2019
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
16

Preparer

Firm
Catanio & Gutwetter PA
Address
65 Harristown Rd Ste 206, Glen Rock, NJ 07452
Preparer
David J Gutwetter CPA
Phone
2013457999
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“ADMIN EE P//R TAXES: Column (A) - Total = $7220; Column (B) - Program Services = $422; Column (C) - Management & General = $3983; Column (D) - Fundraising = $2815”

Form 990, Part IX, Line 24E

“CLASSROOM CURRICULMM DEV: Column (A) - Total = $4000; Column (B) - Program Services = $4000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“COMPLIANCE & STATE REGISTRATIO: Column (A) - Total = $12523; Column (B) - Program Services = $0; Column (C) - Management & General = $12523; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CREATIVE: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“EMPLOYEE BENEFITS: Column (A) - Total = $10886; Column (B) - Program Services = $544; Column (C) - Management & General = $7805; Column (D) - Fundraising = $2537”

Form 990, Part IX, Line 24E

“INTERNET: Column (A) - Total = $952; Column (B) - Program Services = $0; Column (C) - Management & General = $952; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“INTERNSHIOP MARKETING: Column (A) - Total = $8900; Column (B) - Program Services = $8900; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“INTERNSHIP PROGRAM PAYROLL TAX: Column (A) - Total = $14150; Column (B) - Program Services = $14150; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“INTERNSHIP PROGRAMMING-MKTING: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“INTERTNS-PR TAXES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MARKETING & PROMOTION: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISC EXPENSES: Column (A) - Total = $14832; Column (B) - Program Services = $7794; Column (C) - Management & General = $7038; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISC FUND RAISING EXPENSES: Column (A) - Total = $6937; Column (B) - Program Services = $0; Column (C) - Management & General = $226; Column (D) - Fundraising = $6711”

Form 990, Part IX, Line 24E

“OVERHEAD COSTS: Column (A) - Total = $2837; Column (B) - Program Services = $0; Column (C) - Management & General = $2837; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“STUDENT CONFERENCES: Column (A) - Total = $22752; Column (B) - Program Services = $22752; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“STUDENT NATION -FELLOWSHIP: Column (A) - Total = $17500; Column (B) - Program Services = $17500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“STUDENT NATION -MKTING: Column (A) - Total = $3500; Column (B) - Program Services = $3500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“STUDENT NATION-MISC: Column (A) - Total = $1850; Column (B) - Program Services = $1850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Financial Statement Notes

Part X : FIN48 Footnote

“In accordance with asc 740 the fund applies the "more likely than not" threshold to the recognition and derecognition of tax positions for its financial statements. Using the guidance the fund believes that it has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements as of 12/31/22”

Raw XML AppendixShowing 400 of 439 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.

Path#Value
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IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0-29531
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF THE FUND IS TO EXPAND THE OPPORTUNITIES FOR DIVERSE VOICES AND PERSPECTIVES AND EDUCATE EARLY-CAREER JOURNALISTS IN ORDER TO STRENGTHEN INDEPENDENT MEDIA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt018697
IRS990/NetAssetsOrFundBalancesEOYAmt0-10834
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt018697
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-10834
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0INTERNSHIP SALARIES
IRS990/OtherExpensesGrp/Desc1PAYROLL, NON INTERNS
IRS990/OtherExpensesGrp/Desc2STUDENT NATION CONTENT
IRS990/OtherExpensesGrp/Desc3STUDENT NATION -EDITOR
IRS990/OtherExpensesGrp/FundraisingAmt027288
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt040960
IRS990/OtherExpensesGrp/ProgramServicesAmt0183887
IRS990/OtherExpensesGrp/ProgramServicesAmt15848
IRS990/OtherExpensesGrp/ProgramServicesAmt231767
IRS990/OtherExpensesGrp/ProgramServicesAmt326251
IRS990/OtherExpensesGrp/TotalAmt0183887
IRS990/OtherExpensesGrp/TotalAmt174096
IRS990/OtherExpensesGrp/TotalAmt231767
IRS990/OtherExpensesGrp/TotalAmt326251
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt014345
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt010375
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0THE STUDENT NATION PROGRAM AIMS TO ENCOURAGE, PROMOTE, AND EXPAND THE IMPACT OF A RISING GENERATION OF STUDENT JOURNALISTS BY HELPING THEM DEVELOP A HIGH STANDARD OF PROFESSIONALISM IN THE EDITORIAL AND PUBLICATION PROCESSES. STUDENTS RECEIVE MENTORSHIP AND OVERSIGHT FROM THE NATION STAFF AND ALSO HAVE THE OPPORTUNITY TO NETWORK WITH FELLOW STUDENT JOURNALISTS. EACH YEAR, STUDENTNATION PUBLISHES MORE THAN 100 PIECES OF ORIGINAL CONTENT, INCLUDING FIRST PERSON ACCOUNTS OF CAMPUS CAMPAIGNS, LOCAL STUDENT REPORTING, AND COVERAGE OF LEGISLATIVE ISSUES RELEVENT TO STUDENTS AND YOUNG PEOPLE
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0107381
IRS990/ProgSrvcAccomActy3Grp/Desc0THE NATION CLASSROOM PROGRAM WILL DEVELOP EDUCATIONAL MATERIAL FOR THE SECONDARY SCHOOL MARKET TO SUPPORT YOUNGER STUDENTS, TEACHERS, AND EDUCATORS IN COMMUNITIES ACCROSS THE COUNTRY BY ELEVATING THE ROLE OF JOURNALISM IN EDUCATION AND PROVIDING ACCESS TO PRIMARY MATERIALS THROUGH BESPOKE CURRICULM AND TEACHING TOOLS FOR THE CLASSROOM
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0360
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0537626
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0324
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0608635
IRS990/PYRevenuesLessExpensesAmt0-70685
IRS990/PYTotalExpensesAmt0608635
IRS990/PYTotalRevenueAmt0537950
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-29531
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0419131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0537626
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0147000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0105000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01208757
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0324
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0329
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0173
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0173
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0360575
IRS990ScheduleA/SubstantialContributorsTotAmt0848182
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0419131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0537626
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0147000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0105000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01208757
IRS990ScheduleA/TotalSupportAmt01209259
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0448840
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0419309
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH ASC 740 THE FUND APPLIES THE "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION AND DERECOGNITION OF TAX POSITIONS FOR ITS FINANCIAL STATEMENTS. USING THE GUIDANCE THE FUND BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF 12/31/22
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0448840
IRS990ScheduleD/TotalRevenuePerForm990Amt0419309
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0419309
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0448840
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATIONS PROCESS TO REVIEW FORM 990 REVIEWED BY THE BOARD OF DIRECTORS BEFORE 990 IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICYTHE POLICY IS DISTRIBUTED TO, AND SIGNED BY EACH BOARD MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADMIN EE P//R TAXES: Column (A) - Total = $7220; Column (B) - Program Services = $422; Column (C) - Management & General = $3983; Column (D) - Fundraising = $2815
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CLASSROOM CURRICULMM DEV: Column (A) - Total = $4000; Column (B) - Program Services = $4000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPLIANCE & STATE REGISTRATIO: Column (A) - Total = $12523; Column (B) - Program Services = $0; Column (C) - Management & General = $12523; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CREATIVE: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EMPLOYEE BENEFITS: Column (A) - Total = $10886; Column (B) - Program Services = $544; Column (C) - Management & General = $7805; Column (D) - Fundraising = $2537
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8INTERNET: Column (A) - Total = $952; Column (B) - Program Services = $0; Column (C) - Management & General = $952; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INTERNSHIOP MARKETING: Column (A) - Total = $8900; Column (B) - Program Services = $8900; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10INTERNSHIP PROGRAM PAYROLL TAX: Column (A) - Total = $14150; Column (B) - Program Services = $14150; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11INTERNSHIP PROGRAMMING-MKTING: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12INTERTNS-PR TAXES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13MARKETING & PROMOTION: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14MISC EXPENSES: Column (A) - Total = $14832; Column (B) - Program Services = $7794; Column (C) - Management & General = $7038; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15MISC FUND RAISING EXPENSES: Column (A) - Total = $6937; Column (B) - Program Services = $0; Column (C) - Management & General = $226; Column (D) - Fundraising = $6711
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16OVERHEAD COSTS: Column (A) - Total = $2837; Column (B) - Program Services = $0; Column (C) - Management & General = $2837; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17STUDENT CONFERENCES: Column (A) - Total = $22752; Column (B) - Program Services = $22752; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18STUDENT NATION -FELLOWSHIP: Column (A) - Total = $17500; Column (B) - Program Services = $17500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19STUDENT NATION -MKTING: Column (A) - Total = $3500; Column (B) - Program Services = $3500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20STUDENT NATION-MISC: Column (A) - Total = $1850; Column (B) - Program Services = $1850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
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 C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt050593
IRS990/TotalAssetsEOYAmt026997
IRS990/TotalAssetsGrp/BOYAmt050593
IRS990/TotalAssetsGrp/EOYAmt026997
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0419309
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt039351
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080324
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0329165
IRS990/TotalFunctionalExpensesGrp/TotalAmt0448840
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031896
IRS990/TotalLiabilitiesEOYAmt037831
IRS990/TotalLiabilitiesGrp/BOYAmt031896
IRS990/TotalLiabilitiesGrp/EOYAmt037831
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018697
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-10834
IRS990/TotalProgramServiceExpensesAmt0329165
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0419309
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt050593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026997
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0520 8TH AVE 21ST FLOOR
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY

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