COMPASS PRO BONO: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- COMPASS PRO BONO (EIN 26-3724642)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-09
- IRS object ID
- 202401009349300845
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-09T13:04:34-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 800N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263724642 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF COMPASS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 2022669752 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 PENNSYLVANIA AVE NW 7000 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200061921 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETHANY R HENDERSON | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2022669752 | PhoneNum |
| Signature | 2024-04-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BETHANY | PersonFirstNm |
| Person Last | HENDERSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD J LOCASTRO CPA | PreparerPersonNm |
| PTIN | P00288314 | PTIN |
| Phone | 3019519090 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMPASS PRO BONO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BETHANY R HENDERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 PENNSYLVANIA AVE NW 7000 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200061921 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,141,591 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COMPASSPROBONO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 23 | TotalEmployeeCnt |
| Total Volunteers | 810 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,961,849 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,254,585 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $128,381 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $174,465 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,016 | PYInvestmentIncomeAmt |
| CY Investment Income | $27,395 | CYInvestmentIncomeAmt |
| PY Other Revenue | $707 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,092,953 | PYTotalRevenueAmt |
| CY Total Revenue | $1,456,445 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,662,567 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,212,006 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $24,443 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $5,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $437,667 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $423,837 | PYOtherExpensesAmt |
| CY Other Expenses | $339,911 | CYOtherExpensesAmt |
| PY Total Expenses | $2,110,847 | PYTotalExpensesAmt |
| CY Total Expenses | $1,556,917 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$17,894 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$100,472 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,799,392 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,594,999 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $171,610 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $64,003 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,627,782 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,530,996 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | COMPASS PRO BONO FORGES LASTING TIES BETWEEN LOCAL NONPROFITS AND LOCAL BUSINESS PROFESSIONALS TO EMPOWER THRIVING, EQUITABLE, RESILIENT COMMUNITIES. SINCE 2001, COMPASS PRO BONO HAS FACILITATED $141 MILLION IN PRO BONO BUSINESS STRATEGY ENGAGEMENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $718,017 | ExpenseAmt |
| Desc | PRO BONO CONSULTING. WITH LOCATIONS IN DC, PHILADELPHIA, CHICAGO, AND THE TWIN CITIES, COMPASS PRO BONO RECRUITS AND TRAINS VOLUNTEERS FROM THE LOCAL BUSINESS COMMUNITY AND MATCHES THEM WITH NONPROFITS TO DELIVER A FULL RANGE OF HIGHLY CUSTOMIZED, PRO BONO, BUSINESS STRATEGY CONSULTING SERVICES. OUR PROGRAMS INCLUDE BOTH CONSULTING TEAM AND 1:1 ENGAGEMENTS. IN 2022-2023, WE CONNECTED OVER 800 VOLUNTEERS WITH NEARLY 200 NONPROFITS TO ADDRESS KEY STRATEGIC BUSINESS CHALLENGES AND OPPORTUNITIES IN AREAS INCLUDING FUNDRAISING STRATEGY, MARKETING STRATEGY, TECHNOLOGY STRATEGY, GOVERNANCE, AND GROWTH AND IMPACT PLANS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $242,104 | ExpenseAmt |
| Revenue | $174,465 | RevenueAmt |
| Desc | THE SORKIN CENTER AT COMPASS PRO BONO DELIVERED A VARIETY OF PROGRAMS THAT BOLSTERED NONPROFIT LEADERSHIP AND GOVERNANCE EXCELLENCE. THROUGH ON BOARD, IT VETTED, TRAINED, AND MATCHED MORE THAN 40 MEMBERS OF LOCAL BUSINESS COMMUNITIES TO LOCAL NONPROFIT BOARDS. THE SIXTH ANNUAL SORKIN SUMMIT IN MAY 2023 EDUCATED OVER 200 NONPROFIT LEADERS AND BOARD MEMBERS FROM ACROSS THE COUNTRY WITH TRAINING FROM BUSINESS LEADERS WHO VOLUNTEERED THEIR EXPERTISE IN GOVERNANCE, NONPROFIT FINANCE, FUNDRAISING, AND BOARDS' ROLES IN ADVANCING DEI. 6 NONPROFIT CEOS / EXECUTIVE DIRECTORS PARTICIPATED IN OUR 3RD COMPREHENSIVE DEI COHORT, WHERE THEY LEARNED FROM, AND RECEIVED 1:1 MENTORING FROM, VOLUNTEER DEI EXPERTS. THE SORKIN CENTER ALSO PROVIDED LOW BONO BESPOKE STRATEGIC PLANNING SERVICES AND NONPROFIT EXCELLENCE TRAINING TO DC-AREA NONPROFITS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $960,121 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 23 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETHANY HENDERSON | PersonNm |
| Phone | 2022669752 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 PENNSYLVANIA AVE NW SUITE 7000 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CATHY BERNASEK | ||||||
| CHAIR | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LUCRETIA RISOLEO | ||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HURLEY DODDY | ||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERN BLACKWELDER | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| RAJIB CHANDA | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| HILARY JOEL | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| BURGESS LEVIN | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| DEAN MILLER | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| GWENN ROSENER | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL SINGER | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| PETE B SLONE | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| KELLY HATCHER TURNER | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA WILLIAMS | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| BETHANY R HENDERSON | ||||||
| CEO | 40.00 | Yes (X) | $136,272 | $0 | $4,900 | |
| SUZANNE B LAPORTE | ||||||
| PRESIDENT (UNTIL 2/15/2022) | 40.00 | Yes (X) | $263,109 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $399,381 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $4,900 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $87 | FederatedCampaignsAmt |
| All Other Contributions | $1,254,498 | AllOtherContributionsAmt |
| Noncash Contributions | $14,909 | NoncashContributionsAmt |
| Total Contributions | $1,254,585 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $174,465 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $174,465 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $174,465 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,595 | TotalRevenueColumnAmt |
| Exclusion | $25,595 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $686,946 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $685,146 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,800 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,800 | TotalRevenueColumnAmt |
| Exclusion | $1,800 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,456,445 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $174,465 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $27,395 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,280 | TotalAmt |
| Program Services | $162,375 | ProgramServicesAmt |
| Management And General | $9,667 | ManagementAndGeneralAmt |
| Fundraising | $84,238 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $832,073 | TotalAmt |
| Program Services | $527,188 | ProgramServicesAmt |
| Management And General | $31,386 | ManagementAndGeneralAmt |
| Fundraising | $273,499 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,208 | TotalAmt |
| Program Services | $5,200 | ProgramServicesAmt |
| Management And General | $310 | ManagementAndGeneralAmt |
| Fundraising | $2,698 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,121 | TotalAmt |
| Program Services | $18,451 | ProgramServicesAmt |
| Management And General | $1,098 | ManagementAndGeneralAmt |
| Fundraising | $9,572 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,324 | TotalAmt |
| Program Services | $54,694 | ProgramServicesAmt |
| Management And General | $3,256 | ManagementAndGeneralAmt |
| Fundraising | $28,374 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150 | TotalAmt |
| Management And General | $150 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,208 | TotalAmt |
| Management And General | $83,208 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,000 | TotalAmt |
| Fundraising | $5,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,673 | TotalAmt |
| Program Services | $70,837 | ProgramServicesAmt |
| Management And General | $3,549 | ManagementAndGeneralAmt |
| Fundraising | $12,287 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,832 | TotalAmt |
| Program Services | $5,766 | ProgramServicesAmt |
| Management And General | $2,774 | ManagementAndGeneralAmt |
| Fundraising | $1,292 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,708 | TotalAmt |
| Program Services | $17,782 | ProgramServicesAmt |
| Management And General | $5,003 | ManagementAndGeneralAmt |
| Fundraising | $15,923 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,012 | TotalAmt |
| Program Services | $35,012 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,434 | TotalAmt |
| Program Services | $8,264 | ProgramServicesAmt |
| Management And General | $156 | ManagementAndGeneralAmt |
| Fundraising | $14 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,328 | TotalAmt |
| Program Services | $33,636 | ProgramServicesAmt |
| Management And General | $634 | ManagementAndGeneralAmt |
| Fundraising | $58 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,823 | TotalAmt |
| Program Services | $500 | ProgramServicesAmt |
| Management And General | $7,323 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| PROF. DEVELOPMENT | $8,974 | $8,887 | $87 | |
| MISCELLANEOUS | $8,510 | $0 | $438 | $8,072 |
| RETIREMENT PLAN FEES | $7,126 | $4,515 | $2,342 | $269 |
| MERCHANT FEES | $5,764 | $3,612 | $80 | $2,072 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,369 | TotalAmt |
| Program Services | $3,402 | ProgramServicesAmt |
| Management And General | $202 | ManagementAndGeneralAmt |
| Fundraising | $1,765 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,556,917 | TotalAmt |
| Program Services | $960,121 | ProgramServicesAmt |
| Management And General | $159,129 | ManagementAndGeneralAmt |
| Fundraising | $437,667 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $469,247 | BOYAmt |
| EOY | $385,382 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $966,953 | BOYAmt |
| EOY | $1,022,776 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,142 | BOYAmt |
| EOY | $173,956 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,057 | BOYAmt |
| EOY | $11,560 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,793 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,200 | BOYAmt |
| EOY | $1,325 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,799,392 | BOYAmt |
| EOY | $1,594,999 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,610 | BOYAmt |
| EOY | $64,003 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,610 | BOYAmt |
| EOY | $64,003 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,130,224 | BOYAmt |
| EOY | $1,388,535 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $497,558 | BOYAmt |
| EOY | $142,461 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,627,782 | BOYAmt |
| EOY | $1,530,996 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,799,392 | BOYAmt |
| EOY | $1,594,999 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$100,472 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,686 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,221,464 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,751,790 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,852,345 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,961,849 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,254,585 | CurrentTaxYearAmt |
| Total | $9,042,033 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,221,464 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,751,790 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,852,345 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,961,849 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,254,585 | CurrentTaxYearAmt |
| Total | $9,042,033 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,649,300 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,392,733 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,119 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $893 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,714 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,595 | CurrentTaxYearAmt |
| Total | $39,136 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,868 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $707 | CurrentTaxYearMinus1YearAmt |
| Total | $2,575 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,083,744 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $310,921 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.81380 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80350 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,483,504 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,686 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $23,373 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $27,059 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,456,445 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,456,445 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,580,290 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $23,373 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $23,373 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,556,917 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,556,917 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FOR THE YEAR ENDED JUNE 30, 2023, COMPASS HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUZANNE B LAPORTE | PersonNm |
| Title | PRESIDENT (UNTIL 2/15/2022) | TitleTxt |
| Base Compensation Filing Org | $33,968 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $229,141 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $263,109 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $54,333 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINES 4A-B | FormAndLineReferenceDesc |
| Explanation | SUZANNE LAPORTE RECEIVED A SEVERANCE COMMITMENT OF $174,808, OF WHICH $69,923 WAS PAID IN FY22 AND THE REMAINDER IN FY23. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | COMPASS' BOARD COMMITTEES DO NOT ROUTINELY PUBLISH WRITTEN MINUTES FOR ALL THEIR MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANT, IT WAS THEN EMAILED IN ADVANCE TO EACH BOARD MEMBER FOR THEIR REVIEW AND COMMENT BEFORE SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | COMPASS' CONFLICT OF INTEREST POLICY WAS APPROVED AS PART OF ITS ORGANIZING RESOLUTIONS ON 12/03/2008, AND IS ALSO INCLUDED IN ITS EMPLOYEE HANDBOOK. EACH BOARD MEMBER AND EMPLOYEE SIGNS AN ANNUAL AGREEMENT REAFFIRMING THEIR COMMITMENT TO SUPPORT THIS POLICY. IN CASE OF A CONFLICT OF INTEREST, BOARD MEMBERS WILL RECUSE THEMSELVES FROM VOTING ON ANY MATTER OF CONFLICT, AND EMPLOYEES WILL NOTIFY MANAGEMENT OF SUCH CONFLICTS AND TAKE (OR REFRAIN FROM) ANY ACTIONS AS DIRECTED BY MANAGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PRESIDENT'S COMPENSATION IS SET BY THE BOARD. THE BOARD COMPARES THE PRESIDENT'S PROPOSED COMPENSATION WITH OTHER COMPARABLE-SIZED NONPROFITS. THE PROCESS IS DOCUMENTED IN THE BOARD MEETING MINUTES. THE CURRENT COMPENSATION FOR THE PRESIDENT WAS APPROVED IN A SPECIAL BOARD MEETING ON JUNE 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|
| COMPASS PHILADELPHIA LLC | ||||||||
| 2000 PENNSYLVANIA AVE NW SUITE 7000 | WASHINGTON | DC | 20006 | 820992287 | PRO BONO CONSULTING TO NONPROFITS | PA | $327,384 | FRIENDS OF COMPASS INC |
| COMPASS CHICAGO LLC | ||||||||
| 2001 PENNSYLVANIA AVE NW SUITE 7000 | WASHINGTON | DC | 20007 | 821200478 | PRO BONO CONSULTING TO NONPROFITS | IL | $62,503 | FRIENDS OF COMPASS INC |