2023-11-13T09:32:11-08:00 2022-12-31 461594234 Boggeln & Company Inc 215 1/2 Main Street Huntington Beach CA 92648 990 2022-01-01 770575573 THE DECISION EDUCATION FOUNDATION DECI 6509414757 PO Box 449 Palo Alto CA 94302 CHRIS SPETZLER Executive Director 2023-11-13 true CHRIS SPETZLER 999009999 true CHERI L BOGGELN P00854324 7143747434 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z X PO Box 449 Palo Alto CA 94302 491896 false X WWW.DECISIONEDUCATION.ORG X 2001 CA TO IMPROVE THE LIVES OF YOUNG PEOPLE BY EMPOWERING THEM WITH EFFECTIVE DECISION SKILLS. TO ACCOMPLISH THIS, THE FOUNDATION PROVIDES TRAINING AND CURRICULUM FOR TEACHERS, ADMINISTRATORS, PARENTS AND STUDENTS. 6 6 1 61 0 1389523 168346 35763 192746 -2175 -5387 192 127 1423303 355832 6920 20100 0 185224 189167 0 2217 163827 172222 355971 381489 1067332 -25657 1264590 1130241 17914 33964 1246676 1096277 X TO IMPROVE THE LIVES OF YOUNG PEOPLE BY EMPOWERING THEM WITH EFFECTIVE DECISION SKILLS. TO ACCOMPLISH THIS, THE FOUNDATION PROVIDES TRAINING AND CURRICULUM FOR TEACHERS, ADMINISTRATORS, PARENTS AND STUDENTS. true false 207743 5000 160746 ALL OTHER PROGRAM SERVICES: DEF CONDUCTED WORKSHOPS AND MEETINGS WITH ADMINISTRATORS AND FACULTY AT SCHOOLS TO DEMONSTRATE THE TEACHING OF DECISION SKILLS. THESE INTERACTIONS DEVELOPED NEW IDEAS AND TECHNIQUES FOR TEACHING DECISION SKILLS. 47871 1000 18000 HEALTHY LIFESTYLE CHOICES PROGRAM: DEF PRODUCED COLLEGE AND CAREER READINESS AND HEALTH-SPECIFIC CURRICULUM FOR A SCHOOL TO DELIVER DURING THE FIRST AND SECOND SEMESTERS OF 9TH GRADE HEALTHY LIFESTYLE CHOICES HEALTH CLASS. STUDENTS RECEIVED COMMUNITY COLLEGE CREDIT FOR COMPLETING THE COURSE. 41513 13800 5000 STRONGSTART PROGRAM: DECISION EDUCATION FOUNDATION "DEF" CONTINUED TO IMPLEMENT OUR "TRAIN THE TEACHER" MODEL FOR DELIVERING A 5-DAY ACADEMIC CAMP ORGANIZED AROUND DECISION SKILLS. SCHOOL PARTICIPATION GAINED 1 NEW SCHOOL. MORE THAN 460 STUDENTS AND 14 TEACHERS PARTICIPATED. 23363 300 9000 320490 true true false false false false false false false true true false false false false true true false false false false false false false false false false false true false false false false false false false false false true false false false false false false false false true 8 0 true 1 true false false false false false false false 0 false false false false false false false X 6 6 true false false false false false false true true false false true true false false true true true true false CA X DANA LUCO 6507223262 1680 White Oak Way San Carlos CA 94070 CHRIS SPETZLER Executive Dir. 40.00 0.00 X 124728 0 3464 Dana Luco Secretary 1.00 0.00 X 46463 0 0 RONALD A HOWARD President 0.50 0.00 X X 0 0 0 CARL S SPETZLER Vice President 2.00 0.00 X X 0 0 0 Jeff DeFranco Director 1.00 0.00 X 0 0 0 DAVID HECKERMAN DIRECTOR 0.50 0.00 X 0 0 0 THOMAS KEELIN DIRECTOR 0.50 0.00 X 0 0 0 Andrew Dey Chairman 1.00 0.00 X X 0 0 0 Sharon Swann Treasurer 1.00 0.00 X 0 0 0 171191 3464 1 false false false 0 168346 87198 168346 EDUCATION CONSULTING 611710 192746 192746 192746 17235 17235 0 0 0 113442 136064 -22622 -22622 -22622 0 0 0 OTHER INCOME 900099 127 127 127 355832 192746 -5260 X 0 20100 20100 0 0 174655 160578 12231 1846 0 0 0 1864 1864 12648 11499 972 177 0 0 13194 13194 0 0 4817 4817 82527 64581 17826 120 0 5616 5118 498 6170 4125 2045 0 0 33206 33206 0 1264 1264 0 0 0 375 375 PROGRAM MATERIALS & SUPPLIES 16378 16378 LICENSE & FEES 3607 3607 TELEPHONE AND INTERNET 1600 1600 Postage and Shipping 1218 969 249 2250 1072 1104 74 381489 320490 58782 2217 2439 3708 214696 71670 0 13000 0 0 0 0 786 500 5285 5285 0 1046669 1041363 0 0 0 0 1264590 1130241 17914 33964 17914 33964 X 1246676 1096277 1246676 1096277 1264590 1130241 X -25657 -124742 X false true X false false X 265148 164138 382052 1389523 168346 2369207 0 0 265148 164138 382052 1389523 168346 2369207 1903269 465938 1536 1319 57 13 17235 20160 0 0 2389367 328217 0.19500 0.18160 X Prior Year Facts and Circumstances: PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST:THE DECISION EDUCATION FOUNDATION (DEF) IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC AND GOVERNMENTAL SUPPORT. PROGRAM REVENUES INCREASED TO $44K (2022) PLUS AN ADDITIONAL $150K PAYMENT FROM A SINGLE SCHOOL DISTRICT, DEMONSTRATING SCHOOL LOYALTY TO DEF. DEFS EDUCATIONAL ACTIVITIES PURSUE OUR MISSION TO EQUIP YOUTH WITH EFFECTIVE DECISION SKILLS. THIS REVENUE COMES FROM PROGRAMS LIKE STEPS TO SUCCESS, DELIVERED TO 9TH GRADERS FOR A FULL SEMESTER. DEF HAS WORKED WITH JUNCTION CITY HIGH SCHOOL IN THIS CAPACITY SINCE 2016 IN A DEEPENING RELATIONSHIP.DEF WORKS PRIMARILY WITH HIGH SCHOOLS THROUGH, FOR EXAMPLE, OUR STRONGSTART PROGRAM FOR INCOMING HIGH SCHOOL 9TH GRADERS. IN SOME CASES, DEF RECEIVES REVENUES FOR THESE COURSES, AND IN OTHERS, DEF FUNDS THEM COMPLETELY. IN ALL CASES, HIGH SCHOOLS CONTRIBUTE MEANINGFUL SUPPORT IN THE FACILITIES THEY PROVIDE, THE MARKETING ACTIVITIES THEY UNDERTAKE, AND THE ORGANIZATIONAL SUPPORT THAT RESULTS IN AN ADULT INSTRUCTOR (TYPICALLY A 9TH GRADE-FACING TEACHER FROM THE SCHOOL) WORKING WITH STUDENT FACILITATORS (11TH-12TH GRADERS) WHO ARE TRAINED FOR 2-3 DAYS TO EXECUTE A 5-DAY CAMP AT THEIR HIGH SCHOOL. IN 2022, ABOUT 340 9TH GRADERS AND 60 RISING 12TH GRADERS PARTICIPATED IN STRONGSTART ACROSS 5 SCHOOLS, AND 550 9TH GRADERS PARTICIPATED IN THE STEPS TO SUCCESS PROGRAM. DEF TRAINED AT LEAST 40 TEACHERS AND CLOSE TO 100 SCHOOL STAFF AND ADMINISTRATORS. DEF MAKES CONTINUOUS EFFORTS THROUGHOUT THE YEAR TO RAISE ADDITIONAL FUNDS TO SUPPORT ITS WORK. LIKE MANY NON-PROFITS, THESE ACTIVITIES COME TO A HEAD IN THE HOLIDAY/FUNDRAISING SEASON, WHEN WE PARTICIPATE IN GIVING TUESDAY AND HAVE A YEAR-END ANNUAL FUNDRAISING OUTREACH. WE SOLICIT DONATIONS THROUGH OUR WEBSITE THROUGHOUT THE YEAR.THE EXECUTIVE DIRECTOR, DEF BOARD MEMBERS, AND ADVISORY COUNCIL MEMBERS MAKE PRESENTATIONS AT CONFERENCES THAT ARE INTENDED TO CREATE CONTACTS BOTH FOR PROGRAMS AND FOR FUNDING SOURCES. IN 2022, THIS INCLUDED OREGONS COSA EDUCATOR CONFERENCE AND THE SOCIETY FOR CRITICAL THINKING CONFERENCE. DEF DID NOT PARTICIPATE IN GRANT WRITING ACTIVITIES IN 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1046669 47618 -133005 4817 956465 1049034 -2365 1046669 0.08810 0.91190 true false false 5285 5285 X 265093 -124742 38820 -85922 351015 4817 4817 355832 415492 38820 38820 376672 4817 4817 381489 Part V, Line 4: Intended uses of the endowment fund. Encouraged by the progress of The Decision Education Foundation ("DEF"), the Board of Directors has established an endowment fund to ensure DEF is able to persist indefinitely in our mission to empower youth with effective decision skills. Our success is achieved through enabling those working with youth to learn, deliver, and sustain decision-making curriculum, activities, and environments for youth in a variety of educational settings. The Endowment funds help us keep our commitment to helping youth make better decisions. Specifically, it is funding our education programs, educator training, teacher scholarships, classroom materials, online courses and resources, and coaching of partner organizations. Part X : FIN48 Footnote PART X, LINE 2:THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES OR RELATED CREDITS ARE INCLUDED IN THESE FINANCIAL STATEMENTS.EFFECTIVE DECEMBER 31, 2009, THE ORGANIZATION ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC NO. 740, "UNCERTAINTY IN INCOME TAXES" ("ASC 740")(FORMERLY FASB INTREPRETATION NO. 48 ("FIN 48"), "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT"). ASC 740 CLARIFIES THE UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ENTERPRISES FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THAT THE ADOPTION OF ASC 740 DID NOT RESULT IN THE RECOGNITION OF ANY LIABILITY FOR UNCERTAIN TAX POSITIONS. true 0 0 SCHOLARSHIPS 56 20100 CASH Grantmaker's Description of How Grants are Used Students who learn DEFs Decision Skills Framework and then practice using the skills they learned by performing as mentors during our StrongStart program receive the scholarships. X 2 87198 fair market value false false false Form 990, Part III, Line 2 HEALTHY LIFESTYLE CHOICES PROGRAM: DEF PRODUCED COLLEGE AND CAREER READINESS AND HEALTH-SPECIFIC CURRICULUM FOR A SCHOOL TO DELIVER DURING THE FIRST AND SECOND SEMESTERS OF 9TH GRADE HEALTHY LIFESTYLE CHOICES HEALTH CLASS. STUDENTS RECEIVED COMMUNITY COLLEGE CREDIT FOR COMPLETING THE COURSE. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: ALL OTHER PROGRAM SERVICES: DEF CONDUCTED WORKSHOPS AND MEETINGS WITH ADMINISTRATORS AND FACULTY AT SCHOOLS TO DEMONSTRATE THE TEACHING OF DECISION SKILLS. THESE INTERACTIONS DEVELOPED NEW IDEAS AND TECHNIQUES FOR TEACHING DECISION SKILLS. Form 990, Part VI, Section A, Line 2 CARL SPETZLER, VICE PRESIDENT, IS THE FATHER OF CHRIS SPETZLER, EXECUTIVE DIRECTOR Form 990, Part VI, Section B, Line 11b THE INFORMATIONAL RETURN WAS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED AND APPROVED BY THE ORGANIZATIONS TREASURER. THE RETURN WAS MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS AFTER THE FILING DEADLINE. Form 990, Part VI, Section B, Line 15a THE FOUNDATIONS STAFF DEVELOPS COMPARABILITY DATA RELATEd TO COMPENSATION OF THE EXECUTIVE DIRECTOR AND PROVIDES THIS INFORMATION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. Form 990, Part VI, Section B, Line 15b OFFICERS & KEY EMPLOYEES THE FOUNDATIONS STAFF DEVELOPS COMPARABILITY DATA RELATED TO COMPENSATION OF OFFICERS AND KEY EMPLOYEES AND PROVIDES THIS INFORMATION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. Form 990, Part VI, Section C, Line 19 THE DECISION EDUCATION FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND INFORMATIONAL RETURNS AVAILABLE UPON WRITTEN REQUEST. THE INFORMATIONAL RETURNS ARE ALSO MADE AVAILABLE TO THE PUBLIC THROUGH WWW.GUIDESTAR.ORG, A PUBLIC WEBSITE. Form 990, Part XI, Line 9 UNREALIZED LOSS ON INVESTMENTS = -$124742