Forward Change EIN 81-3538948

Forward Change FY2023 filing

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Improves child and family outcomes in disadvantaged communities through research, policy, and leadership. For fiscal year 2023 it reported $422K in revenue, $1.3M in expenses, and $384K in net assets.Pt I

Type
Public charity (501(c)(3)) · Human Services
Location
San Francisco, CA
Website
forwardchangeconsulting.com
Filings
5 on file (2021–2023)
Revenue
$422KFY2023
Expenses
$1.3M
Net assets
$384K
People
5
Filings
5
Updates
0
More identity details & actions ⌄
EIN  81-3538948 Public charity (501(c)(3)) San Francisco, CA
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →
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Size
<$100K
What they do
Improves child and family outcomes in disadvantaged communities through research, policy, and leadership.
Leadership
Arnold Chandler · President · $155K
Money in and out
$422K revenue, $1.3M expenses
Bottom line
96% program efficiency
Where the money goes · FY2023
Total revenue
$422K
Pt VIII · Ln 12
Total expenses
$1.3M
Pt IX · Ln 25
Net assets
$384K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$862K
Where spending went · Part IX cols B–D
Program services $0.96 Management & general $0.04
Program efficiency
96%
of spending reaches programs
Operating runway
2.5mo
months of highly liquid reserves at operating expense rate
Surplus margin
-204%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$422K
FY2023▼ -68%
Expenses
$1.3M
FY2023▲ +63%
Total assets
$396K
FY2023▼ -68%
Total liabilities
$12K
FY2023▼ -81%
Total revenue
$422K
Pt VIII · Ln 12
Total expenses
$1.3M
Pt IX · Ln 25
Net assets
$384K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$862K
Total assetsPt X · Ln 16$396K
Program-expense ratioPt IX · col B96%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

2 program services account for $1.2M of program spending, described in the organization's own filed words · FY2022.
01

Capacity-Building Webinars and Trainings

Conducted several webinars and trainings on topics related to intergenerational mobility, postsecondary pathways for youth in long-term juvenile confinement, life course approaches to improving life outcomes, structural racism and equity.

$973Kprogram expense
02

Knowledge Building

Research Synthesis: Research scans, analysis and synthesis regarding causes/predictors of youth outcomes in the areas of K-12 education, juvenile justice, adult criminal justice, postsecondary education, health, and workforce. Published several reports and worked with governments and nonprofits to implement key findings.

$260Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CForward Change
EINHdr · item D81-3538948
Principal addressHdr · item CSan Francisco, CA
WebsiteHdr · item Jforwardchangeconsulting.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P05)
Ruling yearIRS BMFAug 2017

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$154,667Pt VII · Sec A
Executive Dir.
$87,996Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board President
$0Pt VII · Sec A

Arnold Chandler’s $9K as President is at the 25th percentile of top reported officer pay among 203 <$100K human services 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

NameFY2025FY2024FY2023FY2022FY2021
Arnold Chandler$9,487$153,333$154,667
Arnold Chandler$112,523$127,120
Tia Martinez$127,073$79,750
Tia Martinez$87,996

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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Statement of Revenue

Part VIII
Program service revenue100%$422K
Total revenueLn 12$422K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.96 Management & general $0.04
Program services96%$1.2M
Management & general4%$50K
Total functional expensesLn 25$1.3M

Balance Sheet

Part X · end of year
CashLn 1$267K
Total assetsLn 16$396K
Total liabilitiesLn 26$12K
Total net assetsLn 32$384K
Months of cash on handcomputed2.5

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $267K · Operating expenses/yr $1.3M
2.5 months
Where the money goes
Program services
Program services $1.2M · Total expenses $1.3M
96%
Management & General
Management & general $50K · Total expenses $1.3M
4%
Fundraising
Fundraising $0 · Total expenses $1.3M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $483K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $422K
0%
Government reliance
Government grants — · Total revenue $422K
Earned-income share
Program service revenue $422K · Total revenue $422K
100%
Investment reliance
Investment income $0 · Total revenue $422K
0%
Program self-sufficiency
Program service revenue $422K · Total expenses $1.3M
33%
Growth & trend
Revenue growth (YoY)
This year $422K · Prior year $1.3M
-68%
Net-asset trend (YoY)
End of year $384K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $422K · Expenses $1.3M
-204%
Liabilities-to-Assets
Total liabilities — · Total assets $396K
Net-asset ratio
Net assets $384K · Total assets $396K
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $396K
0%
People & payroll
Highest Reported Total Compensation
Individual Arnold Chandler · Reported title President · Highest reported compensation $155K · Total expenses $1.3M
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $605K · Total expenses $1.3M
47%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 96%
Overhead ratio 4%
Revenue growth -68%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 3%
Fundraising fee ratio 0%

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.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$83K
Grants paid · 1 grant · $500K · 2022–2022
Organizing Roots INCCA · FY2022$500,000

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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)$23K revenue · ⤓ 990 PDF
FY2024$155K revenue · ⤓ 990 PDF
FY2023$422K revenue · viewing · ⤓ 990 PDF
FY2022$1.3M revenue · ⤓ 990 PDF
FY2021$929K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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