CORNERSTONE NON PROFIT DEVELOPMENT INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CORNERSTONE NON PROFIT DEVELOPMENT INC (EIN 47-2168901)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-13
IRS object ID
202441349349303629
Schema version
2023v5.0
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

FieldValueIRS element (for citing)
Return2024-05-13T12:21:50-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN473771100PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THE BEYRAK FIRMBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1378 PARK AVE STE 3AAddressLine1Txt
CityGLENCOECityNm
State AbbreviationILStateAbbreviationCd
ZIP60022ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN472168901EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CORNERSTONE NON-PROFIT DEVELOPMENTBusinessNameLine1Txt
Business Name Line2DEVELOPMENT 2019BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCORNBusinessNameControlTxt
Phone6232173208PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line131805 TEMECULA PKWY ROOM 160AddressLine1Txt
CityTEMECULACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92592ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRYAN RAUCHPersonNm
Person TitleOFFICERPersonTitleTxt
Phone6232173208PhoneNum
Signature2024-04-19SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBRYANPersonFirstNm
Person LastRAUCHPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEVGENIA BEYRAKPreparerPersonNm
PTINP01789436PTIN
Phone8777610484PhoneNum
Preparation2024-04-19PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1IMANI CHRISTIAN SCHOOLSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerBRYAN RAUCHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line146291 MINER TRAILAddressLine1Txt
CityTEMECULACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92592ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$121,123GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressIMANICHRISTIANSCHOOLS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Activity Or MissionRAISE FUNDS TO OPERATE AND EXPAND A BOARDING SCHOOL IN KENYA.PROVIDE SHORT-TERM MISSIONARY EXPERIENCES FOR MEMBERS OF OUR COMMUNITYActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$89,278PYContributionsGrantsAmt
CY Contributions Grants$121,123CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$89,278PYTotalRevenueAmt
CY Total Revenue$121,123CYTotalRevenueAmt
PY Grants And Similar Paid$113,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$103,350CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$10,743PYOtherExpensesAmt
CY Other Expenses$17,448CYOtherExpensesAmt
PY Total Expenses$123,743PYTotalExpensesAmt
CY Total Expenses$120,798CYTotalExpensesAmt
PY Revenues Less Expenses-$34,465PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$325CYRevenuesLessExpensesAmt
Total Assets BOY$2,720TotalAssetsBOYAmt
Total Assets EOY$3,045TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,720NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,045NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionRAISE FUNDS TO SUPPORT THE ORPHANS OF KENYA.EXPOSE THE PEOPLE OF THE USA TO THE REALITIES OF LIFE IN RURAL KENYA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$111,806ExpenseAmt
Grant$103,350GrantAmt
Revenue$121,123RevenueAmt
DescOPERATION AND ADDITIONAL CONSTRUCTION OF BOARDING SCHOOL IN KENYADesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescOPERATION AND ADDITIONAL CONSTRUCTION OF BOARDING SCHOOL IN KENYADesc
FieldValueIRS element (for citing)
Total Program Service Expenses$111,806TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBRYAN RAUCHPersonNm
Phone6232173208PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line146291 MINER TRAILAddressLine1Txt
CityTEMECULACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92592ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonBRYAN RAUCHPersonNm
TitleOFFICERTitleTxt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$121,123AllOtherContributionsAmt
Total Contributions$121,123TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$121,123TotalRevenueColumnAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$103,350TotalAmt
Program Services$103,350ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,350TotalAmt
Management And General$1,350ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,588TotalAmt
Management And General$3,588ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$922TotalAmt
Program Services$922ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,054TotalAmt
Management And General$4,054ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,534TotalAmt
Program Services$7,534ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$120,798TotalAmt
Program Services$111,806ProgramServicesAmt
Management And General$8,992ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,720BOYAmt
EOY$3,045EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,720BOYAmt
EOY$3,045EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$20,890BOYAmt
EOY$20,890EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$18,170BOYAmt
EOY-$17,845EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,720BOYAmt
EOY$3,045EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,720BOYAmt
EOY$3,045EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$325ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$149,329CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$144,042CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$137,799CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,278CurrentTaxYearMinus1YearAmt
Current Tax Year$121,123CurrentTaxYearAmt
Total$641,571TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$149,329CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$144,042CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$137,799CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,278CurrentTaxYearMinus1YearAmt
Current Tax Year$121,123CurrentTaxYearAmt
Total$641,571TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$641,571PublicSupportTotal170Amt
Total Support$641,571TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionSUB-SAHARAN AFRICARegionTxt
Employee1EmployeeCnt
Type Of Activities ConductedGRANTS TO RECIPIENTTypeOfActivitiesConductedTxt
Specific Services ProvidedSCHOOL OPERATIONSpecificServicesProvidedTxt
Region Total Expenditures$103,350RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Employees1SubtotalEmployeesCnt
Total Employee1TotalEmployeeCnt
Subtotal Spent$103,350SubtotalSpentAmt
Total Spent$103,350TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
Purpose Of GrantSCHOOL OPERATIONPurposeOfGrantTxt
Cash Grant$103,350CashGrantAmt
Manner Of Cash DisbursementWIREMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE F, PAGE 1, PART I, LINE 3FormAndLineReferenceDesc
ExplanationSUB-SAHARAN AFRICA 103,350 0ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DOPERATION AND ADDITIONAL CONSTRUCTION OF BOARDING SCHOOL IN KENYA
FORM 990, PAGE 6, PART VI, LINE 11BREVIEWED PROFIT LOSS AND BALANCE SHEET MONTHLY, COMPARED TO FORM 990. RECONCILED BANK ACCOUNT. REVIEWED BANK STATEMENTS
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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