THE DECISION EDUCATION FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE DECISION EDUCATION FOUNDATION (EIN 77-0575573)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-05
- IRS object ID
- 202523099349302967
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-05T11:28:22-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 461594234 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Boggeln & Company Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 1/2 Main Street | AddressLine1Txt |
| City | Huntington Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92648 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770575573 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DECISION EDUCATION FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DECI | BusinessNameControlTxt |
| Phone | 6508149616 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1680 White Oak Way | AddressLine1Txt |
| City | San Carlos | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94070 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRIS SPETZLER | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2025-11-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHERI L BOGGELN | PreparerPersonNm |
| PTIN | P00854324 | PTIN |
| Phone | 7143747434 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRIS SPETZLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1680 White Oak Way | AddressLine1Txt |
| City | San Carlos | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94070 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $711,147 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DECISIONEDUCATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 56 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $227,701 | PYContributionsGrantsAmt |
| CY Contributions Grants | $311,417 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,287 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $50,973 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$13,262 | PYInvestmentIncomeAmt |
| CY Investment Income | $33,957 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,924 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $245,650 | PYTotalRevenueAmt |
| CY Total Revenue | $396,347 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,790 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,895 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $197,798 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $207,850 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,521 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $144,994 | PYOtherExpensesAmt |
| CY Other Expenses | $119,969 | CYOtherExpensesAmt |
| PY Total Expenses | $348,582 | PYTotalExpensesAmt |
| CY Total Expenses | $333,714 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$102,932 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $62,633 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,171,048 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,308,700 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $26,009 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $31,193 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,145,039 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,277,507 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $197,322 | ExpenseAmt |
| Grant | $600 | GrantAmt |
| Revenue | $473 | RevenueAmt |
| Desc | 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 NEW TEACHING TECHNIQUES FOR TEACHING DECISION SKILLS, with the addition of new audience types. For example, DEF DEF created the Positive Pathways program, which can be integrated into juvenile diversion scenarios. It enhances their decision-making framework with tailored activities that may be more fruitful in creating more responsible citizens than the traditional court programming. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $16,167 | ExpenseAmt |
| Grant | $95 | GrantAmt |
| Revenue | $25,000 | RevenueAmt |
| Desc | HEALTHY LIFESTYLE CHOICES PROGRAM: For a fourth year, a partner school delivered DEFs college and career readiness and health-specific curriculum, throughout the first and second semesters. DEF created relevant materials that received positive feedback from the teachers. The HLC program reached about 200 9th grade students. The students received community college credit for completing the course. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $12,065 | ExpenseAmt |
| Grant | $5,200 | GrantAmt |
| Revenue | $14,000 | RevenueAmt |
| Desc | STRONGSTART PROGRAM: DECISION EDUCATION FOUNDATION "DEF" continues to implement the train the teacher model for delivering a 5-day academic camp organized around Decision Skills. About 300 students and about 8 teachers across 3 repeat high schools participated in the program. One student liked the program so much that he wanted to be the teacher in 2025. These schools have implemented the StrongStart program for multiple years. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $11,707 | ExpenseAmt |
| Revenue | $11,500 | RevenueAmt |
| Desc | SCHOOL-WIDE TRAINING: DEF provided consulting services and training to the students, teachers, and leadership on the Decision Quality model for a district partner. With everyone having shared decision-making language and a framework, its easier to employ concepts and tools when school-wide decisions are made, when teachers make decisions in their classrooms, when students are selecting classes,extracurriculars, post-graduation plans, etc. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $11,707 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $11,500 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $237,261 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANA LUCO | PersonNm |
| Phone | 6507223262 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1680 White Oak Way | AddressLine1Txt |
| City | San Carlos | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94070 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| CHRIS SPETZLER | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $151,138 | $0 | $4,406 | |
| Dana Luco | |||||||
| Secretary | 1.00 | 0.00 | Yes (X) | $39,200 | $0 | $0 | |
| RONALD A HOWARD | |||||||
| President | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CARL S SPETZLER | |||||||
| Vice President | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jeff DeFranco | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| michael carter | |||||||
| Chairman | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DAVID HECKERMAN | |||||||
| DIRECTOR | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| THOMAS KEELIN | |||||||
| DIRECTOR | 0.50 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ANDREW DEY | |||||||
| Chairman | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Sharon Swann | |||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $190,338 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $4,406 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $311,417 | AllOtherContributionsAmt |
| Total Contributions | $311,417 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATION CONSULTING | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $50,973 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,973 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $50,973 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,315 | TotalRevenueColumnAmt |
| Exclusion | $20,315 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $328,442 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $314,800 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $13,642 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,642 | TotalRevenueColumnAmt |
| Exclusion | $13,642 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $396,347 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,973 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $33,957 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,895 | TotalAmt |
| Program Services | $5,895 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,744 | TotalAmt |
| Program Services | $140,466 | ProgramServicesAmt |
| Management And General | $54,278 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,085 | TotalAmt |
| Management And General | $1,085 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,021 | TotalAmt |
| Program Services | $7,874 | ProgramServicesAmt |
| Management And General | $4,147 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,275 | TotalAmt |
| Management And General | $5,275 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,027 | TotalAmt |
| Management And General | $4,027 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,298 | TotalAmt |
| Program Services | $24,992 | ProgramServicesAmt |
| Management And General | $15,906 | ManagementAndGeneralAmt |
| Fundraising | $1,400 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,522 | TotalAmt |
| Program Services | $2,321 | ProgramServicesAmt |
| Management And General | $1,201 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,078 | TotalAmt |
| Program Services | $3,960 | ProgramServicesAmt |
| Management And General | $3,118 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,661 | TotalAmt |
| Program Services | $19,661 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,269 | TotalAmt |
| Program Services | $2,269 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $707 | TotalAmt |
| Management And General | $707 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TELEPHONE AND INTERNET | $11,763 | $11,763 | ||
| Printing and Publications | $10,359 | $9,854 | $463 | $42 |
| STAFF TRAINING AND RECRUITMENT | $4,635 | $4,635 | ||
| LICENSE & FEES | $3,976 | $3,976 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,399 | TotalAmt |
| Program Services | $3,571 | ProgramServicesAmt |
| Management And General | $749 | ManagementAndGeneralAmt |
| Fundraising | $79 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $333,714 | TotalAmt |
| Program Services | $237,261 | ProgramServicesAmt |
| Management And General | $94,932 | ManagementAndGeneralAmt |
| Fundraising | $1,521 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,013 | BOYAmt |
| EOY | $1,113 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,732 | BOYAmt |
| EOY | $103,149 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,083 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,285 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,285 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,152,220 | BOYAmt |
| EOY | $1,204,438 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,171,048 | BOYAmt |
| EOY | $1,308,700 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,009 | BOYAmt |
| EOY | $31,193 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,009 | BOYAmt |
| EOY | $31,193 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,145,039 | BOYAmt |
| EOY | $1,277,507 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,145,039 | BOYAmt |
| EOY | $1,277,507 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,171,048 | BOYAmt |
| EOY | $1,308,700 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $62,633 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $69,835 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $382,052 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,389,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $168,346 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $227,701 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $311,417 | CurrentTaxYearAmt |
| Total | $2,479,039 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $382,052 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,389,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $168,346 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $227,701 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $311,417 | CurrentTaxYearAmt |
| Total | $2,479,039 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,965,874 | SubstantialContributorsTotAmt |
| Public Support Total170 | $513,165 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $57 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,235 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,377 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,095 | CurrentTaxYearAmt |
| Total | $57,777 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,536,816 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $326,323 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.20230 | PublicSupportCY170Pct |
| Public Support PY170 | 0.19380 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | 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 SOURCES OF PUBLIC AND GOVERNMENTAL SUPPORT.DEFS EDUCATIONAL ACTIVITIES PURSUE OUR MISSION TO EQUIP YOUTH WITH EFFECTIVE DECISION SKILLS. THIS REVENUE COMES FROM PROGRAMS LIKE STEPS TO SUCCESS, HEALTHY LIFESTYLE CHOICES, AND STRONGSTART, DELIVERED PRIMARILY IN HIGH SCHOOLS.DEF WORKS PRIMARILY WITH HIGH SCHOOLS THROUGH, FOR EXAMPLE, OUR STRONGSTART PROGRAM IS FOR INCOMING HIGH SCHOOL 9TH GRADERS. IN MOST 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 TEACHER FROM THE SCHOOL) WORKING WITH STUDENT MENTORS (11TH-12TH GRADERS) WHO ARE TRAINED FOR 2-3 DAYS TO EXECUTE A 5-DAY CAMP ON CAMPUS.HEALTHY LIFESTYLE CHOICES (HLC) IS DELIVERED TO 9TH GRADERS FOR A FULL SEMESTER. AS AN EXAMPLE, THIS IS THE THIRD YEAR THAT DEF HAS WORKED WITH SOUTH TAHOE HIGH SCHOOL, SPONSORED BY LAKE TAHOE COMMUNITY COLLEGE (LTCC) TO CREATE AN OPPORTUNITY FOR HIGH SCHOOL STUDENTS TO RECEIVE COLLEGE CREDITS FROM LTCC.IN 2024, ABOUT 750 STUDENTS ACROSS 9 SCHOOLS PARTICIPATED IN A DEF PROGRAM. ADDITIONALLY, CLOSE TO 100 TEACHERS AND SCHOOL STAFF RECEIVED DECISION QUALITY TRAINING, PLUS, AROUND 230 CONFERENCE GOERS PARTIPATED IN AT LEAST ONE WORKSHOP.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, ADVISORY COUNCIL MEMBERS, AND TEAM MEMBERS MAKE PRESENTATIONS AT CONFERENCES THAT ARE INTENDED TO CREATE CONTACTS BOTH FOR PROGRAMS AND FOR FUNDING SOURCES. IN 2024, DEF ATTENDED BOTH OF OREGONS COSA EDUCATOR CONFERENCES, OREGONS OSSA CONFERENCE, THE FOUNDATION FOR CRITICAL THINKING CONFERENCE, THE SOCIETY OF DECISION PROFESSIONALS CONFERENCE, AND LOGICTRYS WORLD LOGIC DAY. DEF DID NOT PARTICIPATE IN GRANT WRITING ACTIVITIES IN 2024. | FactsAndCircumstancesTestTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $752,220 | BeginningYearBalanceAmt |
| Contributions | $51,000 | ContributionsAmt |
| Investment Earnings Or Losses | $105,245 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $100,000 | OtherExpendituresAmt |
| Administrative Expenses | $4,027 | AdministrativeExpensesAmt |
| End Year Balance | $804,438 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $956,465 | BeginningYearBalanceAmt |
| Contributions | $61,287 | ContributionsAmt |
| Investment Earnings Or Losses | $138,622 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $400,000 | OtherExpendituresAmt |
| Administrative Expenses | $4,154 | AdministrativeExpensesAmt |
| End Year Balance | $752,220 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,046,669 | BeginningYearBalanceAmt |
| Contributions | $47,618 | ContributionsAmt |
| Investment Earnings Or Losses | -$133,005 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,817 | AdministrativeExpensesAmt |
| End Year Balance | $956,465 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $1,049,034 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,365 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,046,669 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.17280 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.82720 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,285 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,285 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $537,724 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $97,104 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $48,300 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $145,404 | RevenueNotReportedAmt |
| Revenue Subtotal | $392,320 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $4,027 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $4,027 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $396,347 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $377,987 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $48,300 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $48,300 | ExpensesNotReportedAmt |
| Expenses Subtotal | $329,687 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $4,027 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $4,027 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $333,714 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 18 | RecipientCnt |
| Cash Grant | $5,895 | CashGrantAmt |
| Valuation Method Used | CASH | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRIS SPETZLER | PersonNm |
| Title | Executive Dir. | TitleTxt |
| Base Compensation Filing Org | $151,138 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $4,406 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $155,544 | TotalCompensationFilingOrgAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $78,171 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | fair mkt value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 GAIN ON INVESTMENTS = $69835 |