Dialogue Foundation FY2022 filing

Tax-deductible

Bountiful, UT501(c)(3)Arts & CultureEIN 94-1630730

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Dialogue Foundation supports religious education through the publication of scholarly religious materials.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$22K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
4 of 5
filings with a surplus
Average surplus $70K a year · 32% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$22K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
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
2
named funders · $36K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$139K
-66% vs prior year
Spent
$154K
To programs
72%
Net assets
$1.5M
By yearFY2020–FY2024
Revenue
$139K
FY2022▼ -66%
Revenue by fiscal year
FY2020$159K
FY2021$414K
FY2022$139K
FY2023$211K
FY2024$176K
Expenses
$154K
FY2022▲ +1.0%
Expenses by fiscal year
FY2020$124K
FY2021$153K
FY2022$154K
FY2023$151K
FY2024$166K
Net assets
$1.5M
FY2022▼ -10%
Net assets by fiscal year
FY2020$1.4M
FY2021$1.7M
FY2022$1.5M
FY2023$1.6M
FY2024$1.6M

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 Oct 1966.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $112K Management & general 28% · $43K

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

17 people listed on the 990; $22K paid to officers and key staff.

Part VII, Section A · reportable compensation
$21,500Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Taylor Petrey’s $28K as Trustee is at the 23rd percentile of top reported officer pay among 2216 $100K–1M arts & culture 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

NameFY2024FY2023FY2022FY2021FY2020
Taylor Petrey$27,500$26,000$21,500$21,000$16,000
Andi Pitcher-Davis———$9,000$4,500

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.

See Dialogue Foundation executive salaries →

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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

Publishes scholarly religious materials to support religious education.

Provided by the organization

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1 program · $112K · in their own filed words · FY2022
01

Publication of religious journal to a subcriber base in excess of 1,000 subscribers. Quarterly journals published since 1966.

$112Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$36K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$139K
Ln 12
Gifts and grantsLn 1h$63K
Fees for servicesLn 2g$62K
Investment incomeLn 3$14K
Money outPt IX
$154K
Ln 25
Programscol B$112K
Managementcol C$43K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$99K
Total assetsLn 16$1.5M
LiabilitiesLn 26$0
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$63K
Fees for servicesLn 2g$62K
Investment incomeLn 3$14K
Gains on assetsLn 7−$2K
Total revenueLn 12$139K
Assets in detailPt X, end of year
CashLn 1$99K
Cash and savings togetherLn 1–2$99K
InvestmentsLn 11–13$1.4M
Total assetsLn 16$1.5M
LiabilitiesLn 26$0
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$115K$99K
InvestmentsLn 11–13$1.6M$1.4M
Total assetsLn 16$1.7M$1.5M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.7M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$3K$3K
Investment management feesLn 11f$25K$25K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$1K$1K
Information technologyLn 14$3K$3K
TravelLn 17$5K$5K
Conferences, conventions and meetingsLn 19$1K$1K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$107K$107K$51
Total functional expensesLn 25$154K$112K$43K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $176K$166K$11K$1.6M 990 PDF
FY2023 $211K$151K$60K$1.6M 990 PDF
FY2022 Viewing $139K$154K−$15K$1.5M 990 PDF
FY2021 $414K$153K$261K$1.7M 990 PDF
FY2020 $159K$124K$35K$1.4M 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $139,348 across 6 lines filed
VIII-1f All other contributions, gifts and grants$63,125
VIII-1h Total contributions, gifts and grants$63,125
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $62,412$62,412
VIII-3 Investment incomeRelated to mission $16,050$16,050
VIII-7 Net gain or loss on sales of assetsRelated to mission −$2,239−$2,239
VIII-12 Total revenueRelated to mission $76,223 · Unrelated business $0 · Excluded from tax $0$139,348
Part IX · Statement of functional expenses $154,451 across 9 lines filed
IX-11c Accounting feesManagement $2,650$2,650
IX-11f Investment management feesManagement $24,942$24,942
IX-12 Advertising and promotionPrograms $4,962$4,962
IX-13 Office expensesManagement $1,497$1,497
IX-14 Information technologyManagement $2,954$2,954
IX-17 TravelManagement $4,834$4,834
IX-19 Conferences, conventions and meetingsManagement $1,464$1,464
IX-23 InsuranceManagement $4,369$4,369
IX-24 Other expenses (24a–d)Programs $106,728 · Management $51$106,779
IX-25 Total functional expensesPrograms $111,690 · Management $42,761 · Fundraising $0$154,451
Part X · Balance sheet $1,544,505 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $114,847$98,530
X-11 Publicly traded securitiesStart of year $1,601,622$1,445,975
X-16 Total assetsStart of year $1,718,978$1,544,505
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,718,978$1,544,505
X-32 Total net assets or fund balancesStart of year $1,718,978$1,544,505
X-33 Total liabilities and net assetsStart of year $1,718,978$1,544,505
Part XI · Reconciliation of net assets $1,544,505 net assets at year end
XI-1 Total revenue$139,348
XI-2 Total expenses$154,451
XI-3 Revenue less expenses−$15,103
XI-4 Net assets at start of year$1,718,978
XI-5 Net unrealized gains (losses) on investments−$159,370
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,544,505

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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