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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 46-3763339

POLICY DEBATE OF BERKELEY

Tax-exempt · BERKELEY, CA 94703

Financials

$66K$36K2023$71K$81K2024$55K$73K2025
Revenue Expenses · by fiscal year end
Financials of POLICY DEBATE OF BERKELEY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$54,862$72,868-$18,006$2,621–$2,621
December 31, 2024990-EZ$70,682$80,570-$9,888$20,627–$20,627
December 31, 2023990-EZ$65,888$35,634$30,254$30,515–$30,515
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Program service revenue
$54,803
Investment income
$59

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$37,963
Other expenses
$34,905
Program services (functional)
$72,140

Balance sheet and other

Total assets, start of year
$20,627
Total assets, end of year
$2,621
Total liabilities, end of year
–
Net assets, end of year
$2,621
Cash, savings and investments
$2,621
Gross receipts
$54,862

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Randy LuskeySecretary0.5$0
Andres GannonPresident0.5$0
Jacob PolinVice President0.5$0
Andrew Way LeongExecutive Dir.0.5$0
990-EZ for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
Randy LuskeySecretary0.5$0
Andres GannonPresident0.5$0
Jacob PolinVice President0.5$0
Andrew Way LeongExecutive Dir.1$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Randy LuskeySecretary0.5$0
Andres GannonPresident0.5$0
Jacob PolinVice President0.5$0
Andrew LeongExecutive Dir.1$0

Address and contacts

Address (IRS master file)
1606 ADDISON ST, BERKELEY, CA 94703-1471
Mailing address (990-N for 2022)
1606 Addison Street, Berkeley CA 94703
Principal officer (990-N for 2022)
Jacob Polin, 411 Bellevue, Oakland CA 94610
Signed the 990-EZ
Andrew Leong, Executive Dir.
Return prepared by
JL CONSULTING APAC

California records

California keeps its own records of charities and corporations. Search them by EIN 46-3763339 or by the name POLICY DEBATE OF BERKELEY.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

1. Hosting debate workshops, forums, or other similar programs2. The instruction or training of individuals for the purpose of improving or developing their capabilities

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Summer Debate Camp and Travel to Debate Competitions
    Expenses $72,140

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for POLICY DEBATE OF BERKELEY

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
46-3763339
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2015
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,621
Income (IRS master file)
$54,862

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$54,862$72,868$2,621IRS
990-EZDecember 2024$70,682$80,570$20,627IRS
990-EZDecember 2023$65,888$35,634$30,515XML
990-N for 2022
Officer: Jacob Polin
December 31, 2022≤ $50,000 receipts––e-Postcard
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-3763339).

Questions about POLICY DEBATE OF BERKELEY

What is the EIN of POLICY DEBATE OF BERKELEY?
The employer identification number (EIN) of POLICY DEBATE OF BERKELEY is 46-3763339.
Is POLICY DEBATE OF BERKELEY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
Are donations to POLICY DEBATE OF BERKELEY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does POLICY DEBATE OF BERKELEY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of POLICY DEBATE OF BERKELEY due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did POLICY DEBATE OF BERKELEY last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of POLICY DEBATE OF BERKELEY?
The 990-N for 2022 names Jacob Polin.
Who are the officers and directors of POLICY DEBATE OF BERKELEY?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does POLICY DEBATE OF BERKELEY have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $54,862, expenses of $72,868 and total assets of $2,621 at year end.

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