The Decision Education Foundation FY2020 filing

Tax-deductible

Palo Alto, CA501(c)(3)EducationEIN 77-0575573Revenue $401K in FY2020

On file with the IRSdecisioneducation.org445 College Ave, 94306-1525 · Palo Alto, CATax-exempt since Feb 2002Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$132K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $226K a year · 40% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$132K
to officers and key staff · 49% of spending
Concern: pay to officers and key staff is 49% of spending; over 30%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $39K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$17K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$401K
Spent
$271K
To programs
77%
Net assets
$182K
By yearFY2020–FY2024
Revenue
$401K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$401K
FY2021$1.4M
FY2022$356K
FY2023$246K
FY2024$396K
Expenses
$271K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$271K
FY2021$356K
FY2022$381K
FY2023$349K
FY2024$334K
Net assets
$182K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$182K
FY2021$1.2M
FY2022$1.1M
FY2023$1.1M
FY2024$1.3M

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $210K Management & general 18% · $49K Fundraising 4% · $12K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $132K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$117,759Pt VII · Sec A
Treasurer
$9,385Pt VII · Sec A
Corp Secretary
$5,030Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Chris Spetzler’s $151K as Executive Dir. is at the 96th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Chris Spetzler$151,138$131,420$124,728$122,068$117,759
Dana Luco$39,200$49,812$46,463$48,485—
Paul Skov————$9,385
Kristine Larson———$1,280$5,030

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers young people with decision skills through teacher, parent, and student training.

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Provided by the organization

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3 programs · $184K · in their own filed words · FY2020
01

In other programs, def conducted workshops and meetings with administrators at 2 schools and 2 conferences of school administrators to demonstrate the teaching of decision skills. Interaction with educators and decision professionals developed new ideas and techniques for teaching decision skills.

$88Kprogram expense
02

Junction City High School

Steps to success program: def worked with oregon partner, junction city high school (JCHS), to improve and implement again a 9TH grade success class for all incoming 9TH graders based on def material. Additionally, JCHS asked def to create curriculum for a 10TH grade success class and train teachers.

$66Kprogram expense
03

Pace Steps to Success

Def packaged the pace program based on the learnings from junction city high schools implementation of the program. This program design can be sold as a plug and play solution for the first term of any schools 9TH graders.

$30Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$39K
Grants paid · 4 grants · $39K · 2021–2024
Unitemized GrantFY2024$5,895
Unitemized GrantFY2023$5,790
Unitemized GrantFY2022$20,100
Unitemized GrantFY2021$6,920

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$401K
Ln 12
Gifts and grantsLn 1h$382K
Fees for servicesLn 2g$18K
Investment incomeLn 3$1K
Money outPt IX
$271K
Ln 25
Programscol B$210K
Managementcol C$49K
Fundraisingcol D$12K
Owns and owesPt X
$182K
net assets · Ln 32
Cash and savingsLn 1–2$186K
Total assetsLn 16$199K
LiabilitiesLn 26$17K
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$382K
Government grantsLn 1e$21K
Noncash giftsLn 1g$211K
Fees for servicesLn 2g$18K
Investment incomeLn 3$1K
Other incomeLn 4–11$27
Gains on assetsLn 7$1K
Total revenueLn 12$401K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$182K
Cash and savings togetherLn 1–2$186K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$199K
LiabilitiesLn 26$17K
Net assetsLn 32$182K
OperationsPt I, VI
EmployeesI 51
VolunteersI 6164
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$53K$186K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$409$0
Total assetsLn 16$72K$199K
LiabilitiesLn 26$20K$17K
Net assetsLn 32$52K$182K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$4K$4K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$136K$112K$17K$6K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$9K$8K$1K$467
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$10K$10K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$86K$65K$17K$3K
Advertising and promotionLn 12$0
Office expensesLn 13$190$89$99$2
Information technologyLn 14$3K$2K$465$448
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$11K$11K$233
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$409$351$48$10
InsuranceLn 23$500$500
Other expenses (24a–d)Ln 24$10K$7K$3K$42
All other expensesLn 24e$2K$712$115$1K
Total functional expensesLn 25$271K$210K$49K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $396K$334K$63K$1.3M 990 PDF
FY2023 $246K$349K−$103K$1.1M 990 PDF
FY2022 $356K$381K−$26K$1.1M 990 PDF
FY2021 $1.4M$356K$1.1M$1.2M 990 PDF
FY2020 Viewing $401K$271K$130K$182K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $401,047 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $164,138$382,052
I-9 Program service revenuePrior year $52,000$17,554
I-10 Investment incomePrior year $1,245$1,414
I-11 Other revenuePrior year $1,006$27
I-12 Total revenuePrior year $218,389$401,047
I-13 Grants and similar amounts paid$3,600
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $151,111$145,219
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $219,640$122,391
I-18 Total expensesPrior year $370,751$271,210
I-19 Revenue less expensesPrior year −$152,362$129,837
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $401,047 across 12 lines filed
VIII-1e Government grants$20,832
VIII-1f All other contributions, gifts and grants$361,220
VIII-1g Noncash contributions (included above)$210,789
VIII-1h Total contributions, gifts and grants$382,052
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,554$17,554
VIII-3 Investment incomeExcluded from tax $57$57
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,357$1,357
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $27$27
VIII-12 Total revenueRelated to mission $17,554 · Excluded from tax $1,441$401,047
Part IX · Statement of functional expenses $271,210 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $3,600$3,600
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $112,423 · Management $17,130 · Fundraising $6,248$135,801
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $7,855 · Management $1,096 · Fundraising $467$9,418
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $9,940$9,940
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $64,859 · Management $17,289 · Fundraising $3,461$85,609
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $89 · Management $99 · Fundraising $2$190
IX-14 Information technologyPrograms $2,246 · Management $465 · Fundraising $448$3,159
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $10,523 · Fundraising $233$10,756
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $351 · Management $48 · Fundraising $10$409
IX-23 InsuranceManagement $500$500
IX-24 Other expenses (24a–d)Programs $7,350 · Management $2,539 · Fundraising $42$9,931
IX-24e All other expensesPrograms $712 · Management $115 · Fundraising $1,070$1,897
IX-25 Total functional expensesPrograms $210,008 · Management $49,221 · Fundraising $11,981$271,210
Part X · Balance sheet $198,583 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $25,631$3,956
X-2 Savings and temporary cash investmentsStart of year $27,225$182,204
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $18,000$12,000
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $456$423
X-10c Land, buildings and equipment, netStart of year $409$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $71,721$198,583
X-17 Accounts payable and accrued expensesStart of year $19,806$16,831
X-26 Total liabilitiesStart of year $19,806$16,831
X-27 Net assets without donor restrictionsStart of year $51,915$181,752
X-32 Total net assets or fund balancesStart of year $51,915$181,752
X-33 Total liabilities and net assetsStart of year $71,721$198,583
Part XI · Reconciliation of net assets $181,752 net assets at year end
XI-1 Total revenue$401,047
XI-2 Total expenses$271,210
XI-3 Revenue less expenses$129,837
XI-4 Net assets at start of year$51,915
XI-10 Net assets at end of year$181,752

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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