Civic Intelligence

Dialogue Foundation

990 • Fiscal year 2017 • EIN 94-1630730

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 08, 2018

3067 South 100 WestBountiful, UT 84010

(385) 988-0852

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

85th percentile

31%

Higher net margin than 85% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

60th percentile

6.6%

Faster asset growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

88th percentile

56%

Faster revenue growth than 88% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,327,530

Up $82,129 (+6.6%) from 2016

Net Assets

Up

$1,327,530

Up $82,129 (+6.6%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$217,308

Up $78,272 (+56%) from 2016

Expenses

Up

$149,265

Up $690 (+0.5%) from 2016

Net Income

Up

$68,043

Up $77,582 (+813%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $774,675Liabilities 2011: $0Net Assets 2011: $774,6752011Assets 2012: $992,608Liabilities 2012: $0Net Assets 2012: $992,6082012Assets 2013: $1,223,799Liabilities 2013: $0Net Assets 2013: $1,223,7992013Assets 2014: $1,146,086Liabilities 2014: $0Net Assets 2014: $1,146,0862014Assets 2015: $1,113,829Liabilities 2015: $0Net Assets 2015: $1,113,8292015Assets 2016: $1,245,401Liabilities 2016: $0Net Assets 2016: $1,245,4012016Assets 2017: $1,327,530Liabilities 2017: $0Net Assets 2017: $1,327,5302017Assets 2018: $1,243,851Liabilities 2018: $0Net Assets 2018: $1,243,8512018Assets 2019: $1,353,920Liabilities 2019: $0Net Assets 2019: $1,353,9202019Assets 2020: $1,435,748Liabilities 2020: $0Net Assets 2020: $1,435,7482020Assets 2021: $1,718,978Liabilities 2021: $0Net Assets 2021: $1,718,9782021Assets 2022: $1,544,505Liabilities 2022: $0Net Assets 2022: $1,544,5052022Assets 2023: $1,640,637Liabilities 2023: $0Net Assets 2023: $1,640,6372023Assets 2024: $1,569,690Liabilities 2024: $0Net Assets 2024: $1,569,6902024

Highlighted filing

2017

Assets$1,327,530
Liabilities$0
Net Assets$1,327,530

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $210,043Expenses 2011: $210,099Net Income 2011: -$562011Expenses 2012: $229,8662012Revenue 2013: $421,627Expenses 2013: $190,436Net Income 2013: $231,1912013Revenue 2014: $226,137Expenses 2014: $180,505Net Income 2014: $45,6322014Revenue 2015: $217,972Expenses 2015: $172,939Net Income 2015: $45,0332015Revenue 2016: $139,036Expenses 2016: $148,575Net Income 2016: -$9,5392016Revenue 2017: $217,308Expenses 2017: $149,265Net Income 2017: $68,0432017Revenue 2018: $168,023Expenses 2018: $144,770Net Income 2018: $23,2532018Revenue 2019: $135,090Expenses 2019: $168,043Net Income 2019: -$32,9532019Revenue 2020: $158,880Expenses 2020: $124,053Net Income 2020: $34,8272020Revenue 2021: $414,005Expenses 2021: $152,925Net Income 2021: $261,0802021Revenue 2022: $139,348Expenses 2022: $154,451Net Income 2022: -$15,1032022Revenue 2023: $210,796Expenses 2023: $151,144Net Income 2023: $59,6522023Revenue 2024: $176,457Expenses 2024: $165,704Net Income 2024: $10,7532024

Highlighted filing

2017

Revenue$217,308
Expenses$149,265
Net Income$68,043
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$832,570
Mission and Program Overview

Mission

Dialogue foundation supports religious education through the publication of scholarly religious materials.

Dialogue is an independent quarterly established to express mormon culture and to examine the relevance of religion to secular life. It is edited by latter-day saints who wish to bring their faith into dialogue with the larger stream of world religious thought and with human experience as a whole and to foster artistic and scholarly achievement based on their cultural heritage. The journal encourages a variety of viewpoints; although every effort is made to ensure accurate scholarship and responsible judgment, the views expressed are those of the individual authors and are not necessarily those of the church of jesus christ of latter-day saints or of the editors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$993,105$800,540▼ $192,565
Savings and Temporary Cash Investments$147,142$417,070▲ $269,928
Cash and Non-Interest-Bearing Accounts$105,154$109,920▲ $4,766
Total Assets$1,245,401$1,327,530▲ $82,129
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,245,401$1,327,530▲ $82,129
Total Net Assets Fund Balance$1,245,401$1,327,530▲ $82,129
Total Liabilities and Net Assets / Fund Balance$1,245,401$1,327,530▲ $82,129
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Boyd PetersenTrusteePT$40,000$40,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$97,842
Program Service Revenue
$38,984
Investment Income
$80,482
Other Revenue
$0
All Other Contributions
$97,842
Change in Net Assets
$68,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,215
Total Fundraising Expense$7,271
Salaries, Compensation, and Employee Benefits$50
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$16,688-$16,688
Fees for Services Accounting-$9,276-$9,276
Information Technology$3,813$617-$4,430
Insurance-$3,050-$3,050
Travel-$2,719-$2,719
Fees for Services Other$1,081$1,076-$2,157
Advertising--$1,371$1,371
Office Expenses-$986-$986
Conferences and Meetings$565--$565
Other Expenses$908$289$2,268$289
Payroll Taxes$50--$50
Total Functional Expenses$106,799$35,195$7,271$149,265
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
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

The form 990 is prepared by the external accountant, a draft copy is reviewed by management and then reviewed by the finance committee. Revisions, corrections, etc. Are made as necessary. Once all are satisfied with the form, it is finalized and filed with the internal revenue service.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents (articles of incorporation and by-laws), its conflict of interest policy and financial statements available upon requst. The organization will mail copies upon request or provide copies to those who come to the administrative office during normal business hours. The organization charges for the copies in accordance with internal revenue service regulations.

Filing and Contact Details

Filer

Filer Name
Dialogue Foundation
EIN
94-1630730
Phone
3859880852
Address
3067 SOUTH 100 WEST, BOUNTIFUL, UT 84010

Signing Officer

Name
Karla Stirling
Title
Treasurer
Phone
3859880852
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karla Stirling
Formed
1966
Legal Domicile
Ut
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
10

Preparer

Firm
Schofer Dillberg & Company Inc
Address
190 N MAIN STREET THIRD FLOOR, NATICK, MA 01760
Preparer
Mark Schofer
Phone
5085458405
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt038984
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0147142
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0417070
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt097842
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0154282
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0137219
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0121730
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0122293
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0633366
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt028469
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt018713
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035413
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt056395
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0254102
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0393092
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt038984
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt037518
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt045333
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt048013
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt045232
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0215080
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt08760
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt08760
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt028469
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt018713
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt035413
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt056395
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0254102
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0393092
IRS990ScheduleA/InvestmentIncomeCYPct00.31440
IRS990ScheduleA/InvestmentIncomePYPct00.30450
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.40550
IRS990ScheduleA/PublicSupportPY509Pct00.45710
IRS990ScheduleA/PublicSupportTotal509Amt0507006
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt043000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt053500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt094000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt097500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt062200
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0350200
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt043000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt053500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt094000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt097500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt062200
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0350200
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0136826
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0200560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0182552
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0169743
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0167525
IRS990ScheduleA/Total509Grp/TotalAmt0857206
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0165295
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0219273
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0217965
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0226138
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0421627
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01250298
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY THE EXTERNAL ACCOUNTANT, A DRAFT COPY IS REVIEWED BY MANAGEMENT AND THEN REVIEWED BY THE FINANCE COMMITTEE. REVISIONS, CORRECTIONS, ETC. ARE MADE AS NECESSARY. ONCE ALL ARE SATISFIED WITH THE FORM, IT IS FINALIZED AND FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BY-LAWS), ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUST. THE ORGANIZATION WILL MAIL COPIES UPON REQUEST OR PROVIDE COPIES TO THOSE WHO COME TO THE ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS. THE ORGANIZATION CHARGES FOR THE COPIES IN ACCORDANCE WITH INTERNAL REVENUE SERVICE REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01245401
IRS990/TotalAssetsEOYAmt01327530
IRS990/TotalAssetsGrp/BOYAmt01245401
IRS990/TotalAssetsGrp/EOYAmt01327530
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt097842
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07271
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035195
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106799
IRS990/TotalFunctionalExpensesGrp/TotalAmt0149265
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01245401
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01327530
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0106799
IRS990/TotalProgramServiceRevenueAmt038984
IRS990/TotalReportableCompFromOrgAmt040000
IRS990/TotalRevenueGrp/ExclusionAmt080482
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt038984
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217308
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01245401
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01327530
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02719
IRS990/TravelGrp/TotalAmt02719
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01245401
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01327530
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03067 SOUTH 100 WEST
IRS990/USAddress/CityNm0BOUNTIFUL
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084010
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.DIALOGUEJOURNAL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z

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.$1.57$0.00$1.57$0.18$0.17$0.01
2023Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$0.21$0.15$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.54$0.14$0.15$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$0.41$0.15$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.00$1.44$0.16$0.12$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.00$1.35$0.14$0.17$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.00$1.24$0.17$0.14$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.22$0.15$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.14$0.15$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$0.22$0.17$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.23$0.18$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.42$0.19$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.23
2011Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$0.21$0.21$0.00