Civic Intelligence

The Katalina and Michael Simon Foundation

EIN 85-1620436 • Wilmington, DE

Foundation Source 501 Silverside RdWilmington, DE 19809-1377
Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

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

$1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.00x

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

$1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-473%

Higher net margin than 2% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

$1M-$5M nonprofits • Source year 2022

Asset Growth

7th percentile

-20%

Faster asset growth than 7% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Assets

Down

$1,529,531

Down $382,828 (-20%) from 2023

Liabilities

Down

$0

Down $78,785 (-100%) from 2023

Net Assets

Down

$1,529,531

Down $304,043 (-17%) from 2023

Revenue

Up

$64,293

Up $258,676 (+133%) from 2023

Expenses

Up

$368,336

Up $34,145 (+10%) from 2023

Net Income

Up

-$304,043

Up $224,531 (+42%) 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: $2,143,790Liabilities 2020: $0Net Assets 2020: $2,143,7902020Assets 2021: $2,921,750Liabilities 2021: $0Net Assets 2021: $2,921,7502021Assets 2022: $2,362,148Liabilities 2022: $0Net Assets 2022: $2,362,1482022Assets 2023: $1,912,359Liabilities 2023: $78,785Net Assets 2023: $1,833,5742023Assets 2024: $1,529,531Liabilities 2024: $0Net Assets 2024: $1,529,5312024

Highlighted filing

2024

Assets$1,529,531
Liabilities$0
Net Assets$1,529,531

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $2,151,343Expenses 2020: $7,553Net Income 2020: $2,143,7902020Revenue 2021: $1,021,520Expenses 2021: $243,560Net Income 2021: $777,9602021Revenue 2022: $7,221Expenses 2022: $566,823Net Income 2022: -$559,6022022Revenue 2023: -$194,383Expenses 2023: $334,191Net Income 2023: -$528,5742023Revenue 2024: $64,293Expenses 2024: $368,336Net Income 2024: -$304,0432024

Highlighted filing

2024

Revenue$64,293
Expenses$368,336
Net Income-$304,043

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 8, 2025
Return Version
2024v5.2
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael SimonDir, Pres, Sec, Treas-$0--
Filing and Contact Details

Filer

Filer Name
The Katalina and Michael Simon Foundation
EIN
85-1620436
In Care Of
% Foundation Source
Phone
8008391754
Address
Foundation Source 501 Silverside Rd, Wilmington, DE 19809-1377

Signing Officer

Name
Michael Simon
Title
President
Phone
8008391754
Signed
2025-11-08
Discuss with paid preparer
Yes

Preparer

Firm
Foundation Source
Address
3333 New Hyde Park Rd Ste 406, New Hyde Park, NY 11042
Preparer
Jeffrey D Haskell
Phone
8008391754
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IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt064293
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt013415
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt04121
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt018336
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/CostOrOtherBasisAmt0526060
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainOrLossAmt035434
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GainsMinusExcessOrLossesAmt035434
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt0561494
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc0Publicly-traded Securities
IRS990PF/CapGainsLossTxInvstIncmDetail/CapitalGainNetIncomeAmt035434
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt0-304043
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt01529531
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt01833574
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt01529531
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt095783
IRS990PF/DistributableAmountGrp/DistributableBeforeAdjAmt095783
IRS990PF/DistributableAmountGrp/DistributableBeforeDedAmt095783
IRS990PF/DistributableAmountGrp/MinimumInvestmentReturnAmt096619
IRS990PF/DistributableAmountGrp/TaxBasedOnInvestmentIncomeAmt0836
IRS990PF/DistributableAmountGrp/TotalTaxAmt0836
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/AppliedToESTaxAmt01150
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EsPenaltyAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EstimatedPlusOvpmtIncmTxAmt01986
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExemptFrgnOrgTaxWthldAtSrceAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/Form2220AttachedInd0X
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt0836
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/OverpaymentAmt01150
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtotalAmt0836
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxBasedOnInvestmentIncomeAmt0836
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TotalPaymentsAndCreditsAmt01986
IRS990PF/FMVAssetsEOYAmt01941473
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockBOYAmt01457669
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockEOYAmt01104306
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockEOYFMVAmt01516248
IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowFASB117Ind0X
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYAmt038019
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYFMVAmt038019
IRS990PF/Form990PFBalanceSheetsGrp/OtherLiabilitiesBOYAmt078785
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningBOYAmt01833574
IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningEOYAmt01529531
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstBOYAmt0454690
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYAmt0387206
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYFMVAmt0387206
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt01912359
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt01529531
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt01941473
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesBOYAmt078785
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt00
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt01912359
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt01529531
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt01833574
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt01529531
IRS990PF/MethodOfAccountingCashInd0X
IRS990PF/MinimumInvestmentReturnGrp/AcquisitionIndebtednessAmt00
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt01961811
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt0483320
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt01440472
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt029427
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt038019
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt096619
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt01932384
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt01961811
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt01.0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0Michael Simon
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0Dir, Pres, Sec, Treas
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt0Foundation Source 501 Silverside Rd
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm0Wilmington
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd0DE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd0198091377
IRS990PF/Organization501c3ExemptPFInd0X
IRS990PF/PFQualifyingDistributionsGrp/CharitableAssetsAcquisPaidAmt00
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt0363415
IRS990PF/PFQualifyingDistributionsGrp/ProgramRelatedInvstTotalAmt00
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt0363415
IRS990PF/PFQualifyingDistributionsGrp/SetAsideCashDistriTestAmt00
IRS990PF/PFQualifyingDistributionsGrp/SetAsideSuitabilityTestAmt00
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd0false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd0false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd0false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd0false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd0false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd0false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd0true
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt0501 Silverside Road Suite 123
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0Wilmington
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0DE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd0198091377
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd0false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0DE
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt0Foundation Source
IRS990PF/StatementsRegardingActyGrp/PhoneNum08008391754
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm0Michael Simon
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt025000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt150000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt250000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt3225000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0General & Unrestricted
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt1to support the annual fund and to an unrestricted strategic gift
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2Human Rights Center
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt3General & Unrestricted
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0CARROLL SCHOOL CORP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt1CONCORD ACADEMY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt2UNIVERSITY OF DAYTON
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt3UNIVERSITY OF NOTRE DAME DU LAC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt0PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt1PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt2PC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt3PC

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