Before Racism

Tax-deductible

St Paul, MN501(c)(3)Civil Rights & AdvocacyEIN 85-1813260Revenue $213K in FY2024

On file with the IRSbeforeracism.org1041 Grand Avenue 352, 55105-3002 · St Paul, MNTax-exempt since Nov 2020Publicly supported charity — 170(b)(1)(A)(vi)

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Before Racism helps children ages 1-5 embrace differences and prevents development of racial bias

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 7 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · 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 4
filings with a surplus
Average surplus $33K a year · 13% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 40% of spending
Top officer’s pay lower than 54% of similar orgs
Concern: pay to officers and key staff is 40% of spending; over 30%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $100K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$18K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 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
$213K
-25% vs prior year
Spent
$220K
To programs
70%
Net assets
$131K
By yearFY2021–FY2024
Revenue
$213K
FY2024▼ -25%
Tap a bar for its year
Revenue by fiscal year
FY2021$246K
FY2022$245K
FY2023$285K
FY2024$213K
Expenses
$220K
FY2024▼ -16%
Tap a bar for its year
Expenses by fiscal year
FY2021$134K
FY2022$242K
FY2023$261K
FY2024$220K
Net assets
$131K
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2021$111K
FY2022$115K
FY2023$138K
FY2024$131K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2020.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $154K Management & general 20% · $44K Fundraising 10% · $22K

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

6 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation
$69,000Pt VII · Sec A
Vice President & Secretary
$18,018Pt VII · Sec A
$0Pt VII · Sec A
Founder & Executive Direct
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Frank Forsberg’s $69K as COO is at the 46th percentile of top reported officer pay among 1031 $100K–1M civil rights & advocacy 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Frank Forsberg$69,000$58,500——
Theo Jolosky$18,018$30,795$45,393$5,000

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches young children to embrace differences and prevent racial bias.

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Provided by the organization

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3 programs · $154K · in their own filed words · FY2024
01

Provide high-quality FACILITATOR/COACHES (trainers) to deliver the young hearts open minds program at early childhood centers and demonstrate impact on the sites' staff and teaching practices in the areas of: (a) staff understanding of how bias and race bias develop in very young children, (b) staff understanding of how to help prevent…

$121Kprogram expense
02

Implement a complete range of high-quality program evaluation activities throughout the course of the young hearts open minds PROGRAM.ACCOMPLISHMENT: interviews with site directors included open-ended questions focused on the program's content and delivery, with a focus on what worked in the program, what didn't work in the program, and…

$18Kprogram expense
03

Ensure the program represents best practices in the field of early childhood education and DEVELOPMENT.ACCOMPLISHMENT: the young hearts open minds program was developed by six red marbles, a nationally recognized instructional design firm that provided the following services in the development of the program: (1) content development, (2)…

$15Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$100K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$213K
Ln 12
Gifts and grantsLn 1h$213K
Money outPt IX
$220K
Ln 25
Programscol B$154K
Managementcol C$44K
Fundraisingcol D$22K
Owns and owesPt X
$131K
net assets · Ln 32
Cash and savingsLn 1–2$140K
Total assetsLn 16$150K
LiabilitiesLn 26$18K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$213K
Total revenueLn 12$213K
Assets in detailPt X, end of year
CashLn 1$140K
Cash and savings togetherLn 1–2$140K
Total assetsLn 16$150K
LiabilitiesLn 26$18K
Net assetsLn 32$131K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$155K$140K
Total assetsLn 16$161K$150K
LiabilitiesLn 26$23K$18K
Net assetsLn 32$138K$131K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$87K$87K
Accounting feesLn 11c$20K$20K
Lobbying feesLn 11d$14K$14K
Professional fundraising feesLn 11e$5K$5K
Other fees for servicesLn 11g$13K$7K$6K
Office expensesLn 13$10K$9K$1K
Information technologyLn 14$12K$5K$5K$2K
OccupancyLn 16$2K$2K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$42K$41K$654$346
Total functional expensesLn 25$220K$154K$44K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $213K$220K−$7K$131K 990 PDF
FY2023 $285K$261K$23K$138K 990 PDF
FY2022 $245K$242K$4K$115K 990 PDF
FY2021 $246K$134K$111K$111K 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 FY2024 990 (6 parts)
Part I · Summary $212,586 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $284,539$212,586
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $284,539$212,586
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $89,295$87,018
I-16a Professional fundraising feesPrior year $0$4,750
I-17 Other expensesPrior year $171,963$127,747
I-18 Total expensesPrior year $261,258$219,515
I-19 Revenue less expensesPrior year $23,281−$6,929
Part VI · Governance 4 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $212,586 across 3 lines filed
VIII-1f All other contributions, gifts and grants$212,586
VIII-1h Total contributions, gifts and grants$212,586
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$212,586
Part IX · Statement of functional expenses $219,515 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $87,018$87,018
IX-11c Accounting feesManagement $20,217$20,217
IX-11d Lobbying feesFundraising $14,500$14,500
IX-11e Professional fundraising feesFundraising $4,750$4,750
IX-11g Other fees for servicesPrograms $7,375 · Management $5,879$13,254
IX-13 Office expensesPrograms $8,996 · Management $1,395$10,391
IX-14 Information technologyPrograms $4,789 · Management $4,845 · Fundraising $1,978$11,612
IX-16 OccupancyManagement $2,221$2,221
IX-17 TravelPrograms $2,644$2,644
IX-19 Conferences, conventions and meetingsPrograms $2,542$2,542
IX-23 InsuranceManagement $8,821$8,821
IX-24 Other expenses (24a–d)Programs $40,545 · Management $654 · Fundraising $346$41,545
IX-25 Total functional expensesPrograms $153,909 · Management $44,032 · Fundraising $21,574$219,515
Part X · Balance sheet $149,524 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $154,599$140,269
X-4 Accounts receivable$2,060
X-9 Prepaid expenses and deferred chargesStart of year $6,868$7,195
X-16 Total assetsStart of year $161,467$149,524
X-17 Accounts payable and accrued expensesStart of year $23,086$18,072
X-26 Total liabilitiesStart of year $23,086$18,072
X-32 Total net assets or fund balancesStart of year $138,381$131,452
X-33 Total liabilities and net assetsStart of year $161,467$149,524
Part XI · Reconciliation of net assets $131,452 net assets at year end
XI-1 Total revenue$212,586
XI-2 Total expenses$219,515
XI-3 Revenue less expenses−$6,929
XI-4 Net assets at start of year$138,381
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$131,452

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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