Policy Debate of Berkeley EIN 46-3763339

Policy Debate of Berkeley

EIN  46-3763339 Public charity (501(c)(3)) Berkeley, CA
Form 990 (PDF) Compare with another nonprofit →
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Size
<$100K
What they do
Teaches people how to debate and improve their communication skills through workshops and training.
Leadership
Randy Luskey · Secretary
Money in and out
$55K revenue, $73K expenses
Bottom line
0.4mo operating runway

Teaches people how to debate and improve their communication skills through workshops and training. For fiscal year 2025 it reported $55K in revenue, $73K in expenses, and $3K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$55K
Pt VIII · Ln 12
Total expenses
$73K
Pt IX · Ln 25
Net assets
$3K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$18K
Where spending went · Part IX cols B–D
Program services $0.99
Operating runway
0.4mo
months of highly liquid reserves at operating expense rate▼ -87% vs prior filing year
Surplus margin
-33%
revenue over expenses, this year▼ -135% vs prior filing year
Revenue trend
-34%
avg. annual growth over 5 years▲ +6% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$55K
FY2025▼ -22%
Expenses
$73K
FY2025▼ -17%
Total assets
$3K
FY2025▼ -94%
Total liabilities
$0
FY2025
Total revenue
$55K
Pt VIII · Ln 12
Total expenses
$73K
Pt IX · Ln 25
Net assets
$3K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$18K
Total assetsPt X · Ln 16$3K
Program-expense ratioPt IX · col B99%
Voting members of governing bodyPt I · Ln 3pending
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

1 program service account for $86K of program spending, described in the organization's own filed words · FY2021.
01

Summer Debate Camp and Travel to Debate Competitions

$86Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPolicy Debate of Berkeley
EINHdr · item D46-3763339
Principal addressHdr · item CBerkeley, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O50)
Ruling yearIRS BMFMar 2015

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a
Whistleblower policyPt VI · Ln 13
Document retention policyPt VI · Ln 14
CEO/top-official compensation independently reviewedPt VI · Ln 15a
Family or business relationships among officers/directorsPt VI · Ln 2

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Executive Dir.
$0Pt VII · Sec A
See Policy Debate of Berkeley executive salaries →

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Statement of Revenue

Part VIII
Other revenue100%$55K
Total revenueLn 12$55K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.99
Program services99%$72K
Total functional expensesLn 25$73K

Balance Sheet

Part X · end of year
CashLn 1
Total assetsLn 16$3K
Total liabilitiesLn 26$0
Total net assetsLn 32$3K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $3K · Operating expenses/yr $73K
0.4 months
Where the money goes
Program services
not reported
Management & General
not reported
Fundraising
not reported
Cost to raise $1
not reported
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $55K
Government reliance
not reported
Earned-income share
Program service revenue $55K · Total revenue $55K
100%
Investment reliance
Investment income $59 · Total revenue $55K
0%
Program self-sufficiency
Program service revenue $55K · Total expenses $73K
75%
Growth & trend
Revenue growth (YoY)
This year $55K · Prior year $71K
-22%
Revenue CAGR
FY2019 $692K · FY2025 $55K
-34%
Net-asset trend (YoY)
End of year $3K · Beginning of year $21K
-87%
Balance sheet
Surplus Margin
Revenue $55K · Expenses $73K
-33%
Liabilities-to-Assets
Total liabilities — · Total assets $3K
Net-asset ratio
Net assets $3K · Total assets $3K
100%
People & payroll
Highest Reported Total Compensation
Individual Randy Luskey · Reported title Secretary · Highest reported compensation $0 · Total expenses $73K
0%
Personnel share
Salaries & benefits — · Total expenses $73K
Form 990-EZ bundles compensation — not comparable to full-990 filers
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 99%
Revenue growth -22%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$55K revenue · viewing · ⤓ 990 PDF
FY2024$71K revenue · ⤓ 990 PDF
FY2023$66K revenue · ⤓ 990 PDF
FY2022not on file
FY2021$129K revenue · ⤓ 990 PDF
FY2020$228K revenue · ⤓ 990 PDF
FY2019$692K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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