Civic Intelligence

The American Council Foundation

EIN 87-1466285 • 501(c)3 • Folsom, CA

Profile

Education and philanthropy.

1024 Iron Point RdFolsom, CA 95630

n/A

Siviq Scores

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

Liabilities / Assets

87th percentile

0.43x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.38x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-18%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$36,764

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 56.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

80th percentile

28%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-40%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$56,764

Up $12,538 (+28%) from 2023

Liabilities

Up

$24,567

Up $23,671 (+2642%) from 2023

Net Assets

Down

$32,197

Down $11,133 (-26%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin25th percentile

Revenue

Down

$64,890

Down $43,337 (-40%) from 2023

Expenses

Down

$76,337

Down $43,370 (-36%) from 2023

Net Income

Up

-$11,447

Up $33 (+0.3%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$60K$40K$20K$0Assets 2023: $44,226Liabilities 2023: $896Net Assets 2023: $43,3302023Assets 2024: $56,764Liabilities 2024: $24,567Net Assets 2024: $32,1972024

Highlighted filing

2024

Assets$56,764
Liabilities$24,567
Net Assets$32,197
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$150K$100K$50K$0-$50KRevenue 2023: $108,227Expenses 2023: $119,707Net Income 2023: -$11,4802023Revenue 2024: $64,890Expenses 2024: $76,337Net Income 2024: -$11,4472024

Highlighted filing

2024

Revenue$64,890
Expenses$76,337
Net Income-$11,447
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,764
Liabilities
$24,567
Net assets
$32,197
Revenue
$64,890
Expenses
$76,337
Net income
-$11,447
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.57$0.25$0.32$0.65$0.76$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.43$1.08$1.20$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$74,035
Mission and Program Overview

Mission

Education and philanthropy.

Program Services

DescriptionGrantsExpenses
Produced educational materials such ascourses, books, curricula, etc.$0$35,952
Supported pro-life ministries across California.$0$25,166
Worked to get Christian leaders in public policy, teaching, and journalism by providing scholarshipsto students.$0$10,785
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tanner DiBellaCEOPT$36,764-$36,764
Jessica JohnsonTreasurer-$0--
Morgan BarrSecretary-$0--
Filing and Contact Details

Filer

Filer Name
The American Council Foundation
EIN
87-1466285
Phone
9162768112
Address
1024 Iron Point Rd, Folsom, CA 95630

Signing Officer

Name
Tanner DiBella
Title
Chairman
Phone
9162768112
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Gandrud Financial Services Corporation
Address
1180 EUGENIA PL SUITE 220, CARPINTERIA, CA 93013
Preparer
Laurel Hendershott
Phone
8055661475
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Advertising & Marketing 11721.”

Form 990EZ, Part I, Line 16

“Auto expense 43.”

Form 990EZ, Part I, Line 16

“Business License & Fees 50.”

Form 990EZ, Part I, Line 16

“Event Expense”

Form 990EZ, Part I, Line 16

“Information Technology 14843.”

Form 990EZ, Part I, Line 16

“Interest 78.”

Form 990EZ, Part I, Line 16

“Meals 944.”

Form 990EZ, Part I, Line 16

“Membership & Subscriptions 543.”

Form 990EZ, Part I, Line 16

“Office Supplies 1071.”

Form 990EZ, Part I, Line 16

“Travel 2945.”

Form 990EZ, Part I, Line 16

“Taxes 3099.”

Form 990EZ, Part I, Line 16

“Bank fees 98.”

Form 990EZ, Part I, Line 20

“Prior period adjustment, to balance 314.”

Form 990EZ, Part II, Line 26

“Credit Card Debt 896. 9334.”

Form 990EZ, Part II, Line 26

“Payroll Liabilities 2783.”

Form 990EZ, Part II, Line 26

“Due to related entity: Evangelicals 12450.”

Raw XML Appendix201 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Gandrud Financial Services
IRS990EZ/BooksInCareOfDetail/PhoneNum08055661475
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01180 Eugenia Pl Ste 220
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Carpinteria
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd093013
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt044226
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt056764
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt036500
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-11447
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03884
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt044226
IRS990EZ/Form990TotalAssetsGrp/EOYAmt056764
IRS990EZ/FundraisingGrossIncomeAmt035692
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt074035
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt01843
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt043330
IRS990EZ/NetAssetsOrFundBalancesEOYAmt032197
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt043330
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt032197
IRS990EZ/OccupancyRentUtltsAndMaintAmt0254
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt036764
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Tanner DiBella
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jessica Johnson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Morgan Barr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0314
IRS990EZ/OtherExpensesTotalAmt035435
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Education and philanthropy.
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Produced educational materials such ascourses, books, curricula, etc.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Worked to get Christian leaders in public policy, teaching, and journalism by providing scholarshipsto students.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Supported pro-life ministries across California.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt035952
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt110785
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt225166
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt036764
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt09145
IRS990EZ/SpecialEventsNetIncomeLossAmt026547
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0896
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt024567
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt076337
IRS990EZ/TotalProgramServiceExpensesAmt071903
IRS990EZ/TotalRevenueAmt064890
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt036500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0107593
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt088153
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026682
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0258928
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01843
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0634
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01843
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0634
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02477
IRS990ScheduleA/InvestmentIncomeCYPct00.00950
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.59080
IRS990ScheduleA/PublicSupportTotal509Amt0154428
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt046000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt048500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0104500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt046000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt048500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0104500
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt036500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0107593
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt088153
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt026682
IRS990ScheduleA/Total509Grp/TotalAmt0258928
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0261405
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising & Marketing 11721.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Auto expense 43.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Business License & Fees 50.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Event Expense
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information Technology 14843.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Interest 78.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Meals 944.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Membership & Subscriptions 543.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Office Supplies 1071.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Travel 2945.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Taxes 3099.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Bank fees 98.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Prior period adjustment, to balance 314.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Credit Card Debt 896. 9334.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Payroll Liabilities 2783.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Due to related entity: Evangelicals 12450.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tanner DiBella
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum09162768112
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The American Council Foundation
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0871466285
ReturnHeader/Filer/PhoneNum09162768112
ReturnHeader/Filer/USAddress/AddressLine1Txt01024 Iron Point Rd
ReturnHeader/Filer/USAddress/CityNm0Folsom
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095630
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721528448
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GANDRUD FINANCIAL SERVICES CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01180 EUGENIA PL SUITE 220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARPINTERIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093013
ReturnHeader/PreparerPersonGrp/PhoneNum08055661475
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Laurel Hendershott
ReturnHeader/ReturnTs02025-11-15T14:25:17-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.