Policy Debate of Berkeley

Analysis

Policy Debate of Berkeley is a registered charity in United States, based in Berkeley, CA. It received its IRS tax-exemption ruling in March 2015, 11 years ago. Its declared purposes cover youth development, which this site groups under children and youth development. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Policy Debate of Berkeley reported income of $66k and spending of $36k, leaving 46% of income unspent that year. Across the 4 years on record, from December 2019 to December 2023, income fell from $692k to $66k (-90%), an average of -54% a year. The sharpest change came in the year to December 2020, when income dropped by 67%. Over the whole period it spent 93% of the income it received.

Among 14,332 United States charities whose main cause is children and youth development and that reported income, Policy Debate of Berkeley sits at the 29th percentile: it is larger than about 29% of them. Against every charity in United States with reported income it ranks in the 26th percentile, and in the 28th percentile within CA. Charities of a similar size with the same main cause include Crossroads Business and Education Connection Inc ($66k), Catoctin High School Committee for a Safe and Sane Graduation Inc ($66k) and Lake Creek Ffa Booster Club ($66k).

On its Form 990-EZ for the period ending December 2023, revenue came from program service revenue 99% of the total. At year end it held assets of $31k against liabilities of $0, net assets of $31k.