Civic Intelligence

What If-Foundation

990 • Fiscal year 2022 • EIN 91-2121669

Jan 01, 2022 to Dec 31, 2022 • Filed on Feb 04, 2024

1569 Solano Avenue 192Berkeley, CA 94707

(510) 528-1100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.06x

Higher debt load relative to assets than 62% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

57th percentile

0.04x

Higher debt load relative to revenue than 57% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

29th percentile

-4.2%

Higher net margin than 29% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$98,541

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

23rd percentile

-8.7%

Faster asset growth than 23% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

11th percentile

-36%

Faster revenue growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$407,622

Down $39,045 (-8.7%) from 2021

Net Assets

Down

$382,776

Down $26,176 (-6.4%) from 2021

Liabilities

Down

$24,846

Down $12,869 (-34%) from 2021

Revenue

Down

$623,803

Down $350,791 (-36%) from 2021

Expenses

Down

$649,979

Down $106,706 (-14%) from 2021

Net Income

Down

-$26,176

Down $244,085 (-112%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $665,718Liabilities 2011: $222,193Net Assets 2011: $443,5252011Assets 2012: $433,280Liabilities 2012: $0Net Assets 2012: $433,2802012Assets 2013: $526,291Liabilities 2013: $0Net Assets 2013: $526,2912013Assets 2014: $686,274Liabilities 2014: $0Net Assets 2014: $686,2742014Assets 2015: $305,638Liabilities 2015: $0Net Assets 2015: $305,6382015Assets 2016: $275,528Liabilities 2016: $0Net Assets 2016: $275,5282016Assets 2017: $208,529Liabilities 2017: $0Net Assets 2017: $208,5292017Assets 2018: $200,619Liabilities 2018: $0Net Assets 2018: $200,6192018Assets 2019: $224,620Liabilities 2019: $0Net Assets 2019: $224,6202019Assets 2020: $191,043Liabilities 2020: $0Net Assets 2020: $191,0432020Assets 2021: $446,667Liabilities 2021: $37,715Net Assets 2021: $408,9522021Assets 2022: $407,622Liabilities 2022: $24,846Net Assets 2022: $382,7762022Assets 2023: $340,934Liabilities 2023: $0Net Assets 2023: $340,9342023Assets 2024: $514,996Liabilities 2024: $0Net Assets 2024: $514,9962024

Highlighted filing

2022

Assets$407,622
Liabilities$24,846
Net Assets$382,776

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $473,112Expenses 2011: $567,371Net Income 2011: -$94,2592011Revenue 2012: $557,015Expenses 2012: $567,261Net Income 2012: -$10,2462012Revenue 2013: $606,811Expenses 2013: $513,800Net Income 2013: $93,0112013Revenue 2014: $599,119Expenses 2014: $439,136Net Income 2014: $159,9832014Revenue 2015: $755,201Expenses 2015: $1,135,837Net Income 2015: -$380,6362015Revenue 2016: $635,605Expenses 2016: $665,715Net Income 2016: -$30,1102016Revenue 2017: $523,771Expenses 2017: $590,771Net Income 2017: -$67,0002017Revenue 2018: $558,030Expenses 2018: $565,940Net Income 2018: -$7,9102018Revenue 2019: $508,326Expenses 2019: $484,325Net Income 2019: $24,0012019Revenue 2020: $522,512Expenses 2020: $556,089Net Income 2020: -$33,5772020Revenue 2021: $974,594Expenses 2021: $756,685Net Income 2021: $217,9092021Revenue 2022: $623,803Expenses 2022: $649,979Net Income 2022: -$26,1762022Revenue 2023: $519,823Expenses 2023: $560,619Net Income 2023: -$40,7962023Revenue 2024: $785,159Expenses 2024: $611,097Net Income 2024: $174,0622024

Highlighted filing

2022

Revenue$623,803
Expenses$649,979
Net Income-$26,176
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 4, 2024
Return Version
2022v5.0
Gross Receipts
$623,803
Mission and Program Overview

Mission

To fund and support our Haitian partner, Na Rive, in delivering critical programs for the development of Haitian children and their families.

To fund and support our Haitian Partner, NA RIVE in delivering critical programs for the development of Haitian children and their families

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$383,993$355,375▼ $28,618
Savings and Temporary Cash Investments$62,674$27,682▼ $34,992
Accounts Receivable-$24,565-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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$446,667$407,622▼ $39,045
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$22,477-
Other Liabilities$37,715$2,369▼ $35,346
Total Liabilities$37,715$24,846▼ $12,869
Net Assets / Fund Balance
Net Assets With Donor Restrictions$408,952$382,776▼ $26,176
Total Net Assets Fund Balance$408,952$382,776▼ $26,176
Total Liabilities and Net Assets / Fund Balance$446,667$407,622▼ $39,045
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keeley ForrestelExecutive DirectorFT$98,541$98,541

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$621,074
Program Service Revenue
$0
Investment Income
$62
Other Revenue
$2,667
All Other Contributions
$621,074
Change in Net Assets
$-26,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$437,599
Salaries, Compensation, and Employee Benefits$169,328
Other Expenses$43,052
Total Fundraising Expense$31,608
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$437,599--$437,599
Current Officers, Directors, Trustees, and Key Employees$78,833$4,927$14,781$98,541
Other Salaries and Wages$43,303$5,413$5,413$54,129
Payroll Taxes$10,189$1,274$1,274$12,737
All Other Expenses$5,660$2,295$2,617$10,572
Fees for Services Accounting$5,042$630$630$6,302
Other Expenses$3,260$9,066$815$4,075
Other Employee Benefits$3,137$392$392$3,921
Insurance$518$1,555-$2,073
Total Functional Expenses$592,819$25,552$31,608$649,979
International Activity

International Summary

Spending
$599,952

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
CaribbeanProgram ServicesSee Program Accomplishiments00$599,952
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$2,369
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
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VI, Line 15A

Form 990, part vi, line 15a - compensation process for top official a board-appointed committee will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of the executive director (and other highly compensated employees or consultants) based on a review of comparability data. For example, the committee will secure data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. This data may include the following: 1. Salary and benefit compensation studies by independent sources; 2. Written job offers for positions at similar organizations; 3. Documented telephone calls about similar positions at both nonprofit and for-profit organizations; 4. Information obtained from the irs form 990 filings of similar organizations.

Form 990, Part VI, Line 19

Form 990, part vi, line 19 - governing documents disclosure explanation documents are available on guidestar.org and upon request.

Filing and Contact Details

Filer

Filer Name
What If Foundation
EIN
91-2121669
Phone
5105281100
Address
1569 Solano Avenue 192, Berkeley, CA 94707

Signing Officer

Name
Catherine Lelong
Title
Chairman
Signed
2024-02-04
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
3

Preparer

Firm
Simply Shine Enterprises Inc
Address
154 Rustling Oak Rdg, Yorktown, VA 23692
Preparer
April Jones EA
Phone
3057937524
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Father jeri school key program information and data: the father jeri school welcomed its first students on september 5, 2016. In the 2022-2023 school year, the enrollment is nearing 500 students, aged 3-19 years old, in pre-k through high school. A. The father jeri school (fjs) has over 70 paid faculty and staff, including custodians, technicians, and support staff. B. Fjs staff includes teachers who have met all state-required education and training requirements. C. Fjs staff also includes classroom assistants, especially in the kinder classes who also are required to meet state mandate training.

Form 990, Part III, Line 4A - First Accomplishment

Form 990, part iii, line 4a - first accomplishment lamanjay food program: every monday through friday, the na rive cooking team serves a hot, nutritious meal to the children who live nearby. Up to 600 meals are distributed with love each afternoon in the community cafeteria. In addition, every school day, over 500 students and staff of the father jeri school are served lunch in the school cafeteria. This is a rare occurrence in haiti since most schools do not provide food to their students. Finally, na rive also created a food pantry where displaced families can pick up rice and beans to cook at home. Over 200 meals per week were provided to families who visited the food pantry keeping nutrition on their tables and saving them from walking miles to ti plas kazo every day. Specifically, some families still relying on the food program were displaced from ti plas kazo after the post-earthquake tent camp that was located next to the food program was dismantled by the government. These families were forced to move and though many ended up quite far from the neighborhood, the lack of similar programs and reliability of this program draws them back to ti plas kazo.

Part 1

Due to departure of the organization executive director and changes in management, the filing of the 990 was delayed due to access to financial records to complete the filing by the extension due date

Procedures for Monitoring the Use of Grant Funds

Project reports are given monthly for the food and education programs. There is an annual working meeting with our haitian partner in the us and a visit by staff and a board member to the program venues and ti plas kazo community in haiti when the security situation permits it.

Part 1

Due to departure of the organization executive director and changes in management, the filing of the 990 was delayed due to lack of access to financial records to complete the filing by the extension of 990 due date.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03184396
IRS990ScheduleA/TotalSupportAmt03184890
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0See Program Accomplishiments
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
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IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Programatic
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Carribean
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FATHER JERI SCHOOL KEY PROGRAM INFORMATION AND DATA: THE FATHER JERI SCHOOL WELCOMED ITS FIRST STUDENTS ON SEPTEMBER 5, 2016. IN THE 2022-2023 SCHOOL YEAR, THE ENROLLMENT IS NEARING 500 STUDENTS, AGED 3-19 YEARS OLD, IN PRE-K THROUGH HIGH SCHOOL. A. THE FATHER JERI SCHOOL (FJS) HAS OVER 70 PAID FACULTY AND STAFF, INCLUDING CUSTODIANS, TECHNICIANS, AND SUPPORT STAFF. B. FJS STAFF INCLUDES TEACHERS WHO HAVE MET ALL STATE-REQUIRED EDUCATION AND TRAINING REQUIREMENTS. C. FJS STAFF ALSO INCLUDES CLASSROOM ASSISTANTS, ESPECIALLY IN THE KINDER CLASSES WHO ALSO ARE REQUIRED TO MEET STATE MANDATE TRAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART III, LINE 4A - FIRST ACCOMPLISHMENT LAMANJAY FOOD PROGRAM: EVERY MONDAY THROUGH FRIDAY, THE NA RIVE COOKING TEAM SERVES A HOT, NUTRITIOUS MEAL TO THE CHILDREN WHO LIVE NEARBY. UP TO 600 MEALS ARE DISTRIBUTED WITH LOVE EACH AFTERNOON IN THE COMMUNITY CAFETERIA. IN ADDITION, EVERY SCHOOL DAY, OVER 500 STUDENTS AND STAFF OF THE FATHER JERI SCHOOL ARE SERVED LUNCH IN THE SCHOOL CAFETERIA. THIS IS A RARE OCCURRENCE IN HAITI SINCE MOST SCHOOLS DO NOT PROVIDE FOOD TO THEIR STUDENTS. FINALLY, NA RIVE ALSO CREATED A FOOD PANTRY WHERE DISPLACED FAMILIES CAN PICK UP RICE AND BEANS TO COOK AT HOME. OVER 200 MEALS PER WEEK WERE PROVIDED TO FAMILIES WHO VISITED THE FOOD PANTRY KEEPING NUTRITION ON THEIR TABLES AND SAVING THEM FROM WALKING MILES TO TI PLAS KAZO EVERY DAY. SPECIFICALLY, SOME FAMILIES STILL RELYING ON THE FOOD PROGRAM WERE DISPLACED FROM TI PLAS KAZO AFTER THE POST-EARTHQUAKE TENT CAMP THAT WAS LOCATED NEXT TO THE FOOD PROGRAM WAS DISMANTLED BY THE GOVERNMENT. THESE FAMILIES WERE FORCED TO MOVE AND THOUGH MANY ENDED UP QUITE FAR FROM THE NEIGHBORHOOD, THE LACK OF SIMILAR PROGRAMS AND RELIABILITY OF THIS PROGRAM DRAWS THEM BACK TO TI PLAS KAZO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL A BOARD-APPOINTED COMMITTEE WILL OBTAIN RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE FULL BOARD FOR THE COMPENSATION (SALARY AND BENEFITS) OF THE EXECUTIVE DIRECTOR (AND OTHER HIGHLY COMPENSATED EMPLOYEES OR CONSULTANTS) BASED ON A REVIEW OF COMPARABILITY DATA. FOR EXAMPLE, THE COMMITTEE WILL SECURE DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: 1. SALARY AND BENEFIT COMPENSATION STUDIES BY INDEPENDENT SOURCES; 2. WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; 3. DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; 4. INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUMENTS ARE AVAILABLE ON GUIDESTAR.ORG AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Due to departure of the organization executive director and changes in management, the filing of the 990 was delayed due to access to financial records to complete the filing by the extension due date
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROJECT REPORTS ARE GIVEN MONTHLY FOR THE FOOD AND EDUCATION PROGRAMS. THERE IS AN ANNUAL WORKING MEETING WITH OUR HAITIAN PARTNER IN THE US AND A VISIT BY STAFF AND A BOARD MEMBER TO THE PROGRAM VENUES AND TI PLAS KAZO COMMUNITY IN HAITI WHEN THE SECURITY SITUATION PERMITS IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Due to departure of the organization executive director and changes in management, the filing of the 990 was delayed due to lack of access to financial records to complete the filing by the extension of 990 due date.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART III, LINE 4A - FIRST ACCOMPLISHMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part 1
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.79$0.61$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.52$0.56$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.02$0.38$0.62$0.65$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.04$0.41$0.97$0.76$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.52$0.56$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.51$0.48$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.56$0.57$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.52$0.59$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.64$0.67$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.76$1.14$0.38
2014Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$0.60$0.44$0.16
2013Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.61$0.51$0.09
2012Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$0.56$0.57$0.01
2011Summary only. Only limited summary data is available for this year.$0.67$0.22$0.44$0.47$0.57$0.09