2024-11-11T11:36:09-08:00 2023-12-31 461594234 Boggeln & Company Inc 215 1/2 Main Street Huntington Beach CA 92648 990 2023-01-01 770575573 THE DECISION EDUCATION FOUNDATION DECI 6508149616 1680 White Oak Way San Carlos CA 94070 CHRIS SPETZLER Executive Director 2024-11-11 true true CHERI L BOGGELN P00854324 7143747434 2023 2024-10-15 13:58:12Z X 1680 White Oak Way San Carlos CA 94070 629019 false X WWW.DECISIONEDUCATION.ORG X 2001 CA 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. 6 6 1 63 0 168346 227701 192746 29287 -5387 -13262 127 1924 355832 245650 20100 5790 0 189167 197798 0 37 172222 144994 381489 348582 -25657 -102932 1130241 1171048 33964 26009 1096277 1145039 X 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. false false 174737 1190 2287 ALL OTHER PROGRAM SERVICES: DEF CONDUCTED WORKSHOPS AND MEETINGS WITH ADMINISTRATORS AND FACULTY AT SCHOOLS TO DEMONSTRATE THE TEACHING OF DECISION SKILLS. THESE INTERACTIONS DEVELOPED NEW IDEAS AND TECHNIQUES FOR TEACHING DECISION SKILLS, with the addition of new audience types. 36736 4600 7500 STRONGSTART PROGRAM: DECISION EDUCATION FOUNDATION "DEF" CONTINUED implement the train the teacher model for delivering a 5-day academic camp organized around Decision Skills. About 330 students and about 18 teachers across 4 high schools participated in the program. One student liked the program so much that he wants to be the teacher next year. These schools have implemented the StrongStart program for multiple years. 25470 17000 HEALTHY LIFESTYLE CHOICES PROGRAM: For a third year, a partner school delivered DEFs college and career readiness and health-specific curriculum, through first and second semesters. DEF created additional materials that received positive feedback from the teachers. The HLC program reached about 200 9th grade students. The students received community college credit for completing the course. 22617 2500 259560 true true false false false false false false false true true false false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 8 0 true 1 true false false false false false false false 0 false false false false false false false X 6 6 true false false false false false false true true false false true true false false true true true true false CA X DANA LUCO 6507223262 1680 White Oak Way San Carlos CA 94070 CHRIS SPETZLER Executive Dir. 40.00 0.00 X 131420 0 4140 Dana Luco Secretary 1.00 0.00 X 49812 0 0 RONALD A HOWARD President 0.50 0.00 X X 0 0 0 CARL S SPETZLER Vice President 2.00 0.00 X X 0 0 0 Jeff DeFranco Director 1.00 0.00 X 0 0 0 michael carter Chairman 1.00 0.00 X X 0 0 0 DAVID HECKERMAN DIRECTOR 0.50 0.00 X 0 0 0 THOMAS KEELIN DIRECTOR 0.50 0.00 X 0 0 0 Sharon Swann Treasurer 1.00 0.00 X 0 0 0 181232 4140 1 false false false 0 227701 10287 227701 EDUCATION CONSULTING 611710 29287 29287 29287 20377 20377 0 0 0 349730 383369 -33639 -33639 -33639 0 0 0 OTHER INCOME 900099 1924 1924 1924 245650 29287 -11338 X 0 5790 5790 0 0 185372 146642 38730 0 0 0 1295 1295 11131 8176 2955 0 0 12337 12337 0 0 4154 4154 51935 35496 16439 0 1587 589 998 6010 3375 2635 0 0 25980 22886 3094 0 525 525 0 0 0 834 834 PROGRAM MATERIALS & SUPPLIES 22670 21629 1041 TELEPHONE AND INTERNET 11232 11232 LICENSE & FEES 3022 3022 EVENT PRESENTATION COST 1723 1500 223 2985 1720 1228 37 348582 259560 88985 37 3708 5013 71670 11732 0 13000 2083 0 0 0 0 500 0 5285 5285 0 1041363 1152220 0 0 0 0 1130241 1171048 33964 26009 33964 26009 X 1096277 1145039 1096277 1145039 1130241 1171048 X -102932 151694 X false true X false false X 164138 382052 1389523 168346 227701 2331760 0 0 164138 382052 1389523 168346 227701 2331760 1872352 459408 1319 57 13 17235 20377 39001 0 0 2370761 327350 0.19380 0.19500 X Prior Year Facts and Circumstances: PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST:THE DECISION EDUCATION FOUNDATION (DEF) IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC AND GOVERNMENTAL SUPPORT.DEFS EDUCATIONAL ACTIVITIES PURSUE OUR MISSION TO EQUIP YOUTH WITH EFFECTIVE DECISION SKILLS. THIS REVENUE COMES FROM PROGRAMS like Steps to Success, Healthy Lifestyle Choices, and StrongStart, delivered primarily in high schools.DEF WORKS PRIMARILY WITH HIGH SCHOOLS THROUGH, FOR EXAMPLE, OUR STRONGSTART PROGRAM is FOR INCOMING HIGH SCHOOL 9TH GRADERS. IN MOST CASES, DEF RECEIVES REVENUES FOR THESE COURSES, AND IN OTHERS, DEF FUNDS THEM COMPLETELY. IN ALL CASES, HIGH SCHOOLS CONTRIBUTE MEANINGFUL SUPPORT IN THE FACILITIES THEY PROVIDE, THE MARKETING ACTIVITIES THEY UNDERTAKE, AND THE ORGANIZATIONAL SUPPORT THAT RESULTS IN AN ADULT INSTRUCTOR (TYPICALLY A 9TH GRADE-FACING TEACHER FROM THE SCHOOL) WORKING WITH STUDENT MENTORS (11TH-12TH GRADERS) WHO ARE TRAINED FOR 2-3 DAYS TO EXECUTE A 5-DAY CAMP AT THEIR HIGH SCHOOL.STEPS TO SUCCESS IS DELIVERED TO 9TH GRADERS FOR A FULL SEMESTER. DEF HAS WORKED WITH JUNCTION CITY HIGH SCHOOL IN THIS CAPACITY SINCE 2016 IN A DEEPENING RELATIONSHIP.Healthy Lifestyle Choices (HLC) is delivered to 9th graders for a full semester. This is the second year that DEF has worked with South Tahoe High School. The HLC program for this school is sponsored by Lake Tahoe Community College (LTCC) to create an opportunity for the high school students to receive college credit from LTCC.IN 2023, ABOUT 300 9TH GRADERS AND ABOUT 30 RISING 12TH GRADERS PARTICIPATED IN STRONGSTART ACROSS 4 SCHOOLS, AND 320 9TH GRADERS PARTICIPATED IN THE STEPS TO SUCCESS PROGRAM. DEF TRAINED AT LEAST 60 TEACHERS AND ABOUT 30 SCHOOL STAFF AND ADMINISTRATORS.In summary, about 925 9th grade students across 8 schools participated in a DEF program. Additionally, about 30 12th graders participated as StrongStart Mentors, while 30 parents plus 88 teachers & school staff received training.DEF MAKES CONTINUOUS EFFORTS THROUGHOUT THE YEAR TO RAISE ADDITIONAL FUNDS TO SUPPORT ITS WORK. LIKE MANY NON-PROFITS, THESE ACTIVITIES COME TO A HEAD IN THE HOLIDAY/FUNDRAISING SEASON, WHEN WE PARTICIPATE IN GIVING TUESDAY AND HAVE A YEAR-END ANNUAL FUNDRAISING OUTREACH. WE SOLICIT DONATIONS THROUGH OUR WEBSITE THROUGHOUT THE YEAR.THE EXECUTIVE DIRECTOR, DEF BOARD MEMBERS, AND ADVISORY COUNCIL MEMBERS MAKE PRESENTATIONS AT CONFERENCES THAT ARE INTENDED TO CREATE CONTACTS BOTH FOR PROGRAMS AND FOR FUNDING SOURCES. IN 2023, DEF ATTENDED THE OACOA/OASE CONFERENCE, OREGONS COSA EDUCATOR CONFERENCE, OREGONS OSSA CONFERENCE, AND BOTH OREGONS AND WASHINGTONS SCHOOL BOARD ASSOCIATION CONFERENCES. DEF PRESENTED AT THE OACCO/OSSA CONFERENCE AND THE COSA CONFERENCES. DEF DID NOT PARTICIPATE IN GRANT WRITING ACTIVITIES IN 2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 956465 61287 138622 400000 4154 752220 1046669 47618 -133005 4817 956465 1049034 -2365 1046669 0.13640 0.86360 true false false 5285 5285 X 442450 151694 49260 200954 241496 4154 4154 245650 393688 49260 49260 344428 4154 4154 348582 Part V, Line 4: Intended uses of the endowment fund. Encouraged by the progress of The Decision Education Foundation ("DEF"), the Board of Directors has established an endowment fund to ensure DEF is able to persist indefinitely in our mission to empower youth with effective decision skills. Our success is achieved through enabling those working with youth to learn, deliver, and sustain decision-making curriculum, activities, and environments for youth in a variety of educational settings. The Endowment funds help us keep our commitment to helping youth make better decisions. Specifically, it is funding our education programs, educator training, teacher scholarships, classroom materials, online courses and resources, and coaching of partner organizations. Part X : FIN48 Footnote PART X, LINE 2:THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES OR RELATED CREDITS ARE INCLUDED IN THESE FINANCIAL STATEMENTS.EFFECTIVE DECEMBER 31, 2009, THE ORGANIZATION ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC NO. 740, "UNCERTAINTY IN INCOME TAXES" ("ASC 740")(FORMERLY FASB INTREPRETATION NO. 48 ("FIN 48"), "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT"). ASC 740 CLARIFIES THE UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ENTERPRISES FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THAT THE ADOPTION OF ASC 740 DID NOT RESULT IN THE RECOGNITION OF ANY LIABILITY FOR UNCERTAIN TAX POSITIONS. true 0 0 SCHOLARSHIPS 20 5790 CASH Grantmaker's Description of How Grants are Used Students who learn DEFs Decision Skills Framework and then practice using the skills they learned by performing as mentors during our StrongStart program receive the scholarships. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: ALL OTHER PROGRAM SERVICES: DEF CONDUCTED WORKSHOPS AND MEETINGS WITH ADMINISTRATORS AND FACULTY AT SCHOOLS TO DEMONSTRATE THE TEACHING OF DECISION SKILLS. THESE INTERACTIONS DEVELOPED NEW IDEAS AND TECHNIQUES FOR TEACHING DECISION SKILLS, with the addition of new audience types. Form 990, Part VI, Section A, Line 2 CARL SPETZLER, VICE PRESIDENT, IS THE FATHER OF CHRIS SPETZLER, EXECUTIVE DIRECTOR Form 990, Part VI, Section B, Line 11b THE INFORMATIONAL RETURN WAS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED AND APPROVED BY THE ORGANIZATIONS TREASURER. THE RETURN WAS MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS AFTER THE FILING DEADLINE. Form 990, Part VI, Section B, Line 15a THE FOUNDATIONS STAFF DEVELOPS COMPARABILITY DATA RELATEd TO COMPENSATION OF THE EXECUTIVE DIRECTOR AND PROVIDES THIS INFORMATION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. Form 990, Part VI, Section B, Line 15b OFFICERS & KEY EMPLOYEES THE FOUNDATIONS STAFF DEVELOPS COMPARABILITY DATA RELATED TO COMPENSATION OF OFFICERS AND KEY EMPLOYEES AND PROVIDES THIS INFORMATION TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. Form 990, Part VI, Section C, Line 19 THE DECISION EDUCATION FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND INFORMATIONAL RETURNS AVAILABLE UPON WRITTEN REQUEST. THE INFORMATIONAL RETURNS ARE ALSO MADE AVAILABLE TO THE PUBLIC THROUGH WWW.GUIDESTAR.ORG, A PUBLIC WEBSITE. Form 990, Part XI, Line 9 UNREALIZED GAIN ON INVESTMENTS = $151694