2024-08-01T14:48:01-05:00 2023-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2023-01-01 043523528 THE CENTER FOR EFFECTIVE PHILANTHROPY INC CENT 6174920800 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 PHILLIP BUCHANAN PRESIDENT 6174920800 2024-07-30 1 1 COURTNEY MCFARLAND CPA P01645518 5083669100 2024-07-30 2023 2024-08-08 14:25:15Z X PHILLIP BUCHANAN 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 16612803 0 X WWW.CEP.ORG X 2000 MA CEP PROVIDES DATA, FEEDBACK, PROGRAMS, AND INSIGHTS TO HELP INDIVIDUAL AND INSTITUTIONAL DONORS IMPROVE THEIR EFFECTIVENESS. WE DO THIS WORK BECAUSE WE BELIEVE EFFECTIVE DONORS, WORKING COLLABORATIVELY AND THOUGHTFULLY, CAN PROFOUNDLY CONTRIBUTE TO CREATING A BETTER AND MORE JUST WORLD. 11 10 73 13 0 0 6662528 5200916 6899181 8109379 157436 358289 0 0 13719145 13668584 0 0 0 0 9285180 9925460 0 0 183610 4199344 4036917 13484524 13962377 234621 -293793 22093437 22242124 4329027 3932890 17764410 18309234 X CEP PROVIDES DATA, FEEDBACK, PROGRAMS, AND INSIGHTS TO HELP INDIVIDUAL AND INSTITUTIONAL DONORS IMPROVE THEIR EFFECTIVENESS. WE DO THIS WORK BECAUSE WE BELIEVE EFFECTIVE DONORS, WORKING COLLABORATIVELY AND THOUGHTFULLY, CAN PROFOUNDLY CONTRIBUTE TO CREATING A BETTER AND MORE JUST WORLD. 0 0 11285361 8109379 THE CENTER FOR EFFECTIVE PHILANTHROPY (CEP) PURSUES ITS MISSION THROUGH ASSESSMENT AND ADVISORY SERVICES, RESEARCH, ITS YOUTHTRUTH INITIATIVE, AND PROGRAMMING AND EXTERNAL RELATIONS ACTIVITIES SUCH AS WEBINARS AND IN-PERSON PROGRAMS AND OUR BLOG. SEE SCHEDULE O FOR MORE INFORMATION ON PROGRAM SERVICE ACCOMPLISHMENTS. 11285361 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 37 0 1 73 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CO CT DC FL GA HI IL KS KY ME MA MD MI MN MO MS NC NH NJ NM NY NV ND OH OK OR PA RI SC TN UT VA WA WI WV X X RIHAB BABIKER 6174920800 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 STEPHANIE HULL DIRECTOR 1.00 X 0 0 0 LATIDA SMITH DIRECTOR 1.00 X 0 0 0 ANTHONY RICHARDSON DIRECTOR 1.00 X 0 0 0 SAMPRITI GANGULI DIRECTOR 1.00 X 0 0 0 JESUS GERENA DIRECTOR 1.00 X 0 0 0 PAUL BEAUDET DIRECTOR 1.00 X 0 0 0 LEE ALEXANDER RISBY DIRECTOR 1.00 X 0 0 0 KELVIN TAKETA DIRECTOR (UNTIL 5/2023) 0.50 X 0 0 0 HILARY PENNINGTON DIRECTOR (UNTIL 5/2023) 0.50 X 0 0 0 FAY TWERSKY DIRECTOR (UNTIL 5/2023) 0.50 X 0 0 0 RICHARD OBER DIRECTOR 1.00 X 0 0 0 TARYN HIGASHI DIRECTOR 1.00 X 0 0 0 TIFFANY COOPER GUEYE BOARD CHAIR 2.00 X 0 0 0 PHILLIP BUCHANAN PRESIDENT 45.00 X X 572678 0 73651 ELISHA SMITH ARRILLAGE VP, RESEARCH (FROM 06/23) 26.25 X 149861 0 21520 MOLLY HEIDEMANN CLERK/SEN. EXEC. ASSIST. TO THE PRES 45.00 X 100824 0 16080 GRACE NICOLETTE VP, PROGRAMMING & EXTERNAL RELATIONS/ OFFICER 35.55 X 163041 0 41173 ALYSE D'AMICO VP, PEOPLE & CULTURE/ OFFICER 32.85 X 151338 0 21757 RIHAB BABIKER VP, FINANCE & OPERATIONS/ TREASURER 45.00 X 205238 0 52315 JENNIFER VORSE WILKA EXECUTIVE DIRECTOR, YOUTHTRUTH/ OFFICER 45.00 X 255527 0 52233 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY SERVICES/ OFFICER 45.00 X 287295 0 16164 ANDREA DE FOREST DIRECTOR, ORGANIZATIONAL LEARNING & COMMUNICATIONS 45.00 X 197622 0 19440 JIMMY SIMPSON JR DIRECTOR OF PARTNERSHIPS, YOUTHTRUTH 45.00 X 174717 0 17925 MARINELLA BOYADZHIEV DIRECTOR, ASSESSMENT & ADVISORY SERVICES 45.00 X 184466 0 43997 AMBER BRADLEY DIR. ADV. SVC(7/23)DIR. LEARN. INST. 41.40 X 187352 0 40197 AUSTIN LONG DIRECTOR, ASSESSMENT & ADVISORY SERVICES 45.00 X 170779 0 24260 2800738 0 440712 35 0 1 0 BOSTON IT SERVICES INC PO BOX 2529 WESTWOOD MA 02090 IT SERVICES 619769 GREEN RIVER DATA ANALYSIS 167 MAIN STREET SUITE 103 BRATTLEBORO VT 05301 TECH CONSULTING 167934 2 5200916 5200916 ASSESSMENT AND ADVISORY SERVICES 541900 4383030 4383030 YOUTHTRUTH 541900 2731954 2731954 SPEAKING ENGAGEMENT FEES 541610 794536 794536 LEARNING INITIATIVE 541610 199859 199859 8109379 383096 383096 2919412 2944219 -24807 -24807 -24807 13668584 8109379 0 358289 2180696 1635226 459993 85477 6488111 5780873 653469 53769 272358 245412 25948 998 375187 350925 21957 2305 609108 523857 75931 9320 33516 33516 59030 59030 1189243 325413 863830 9029 7765 1126 138 156401 134512 19497 2392 448831 386012 55951 6868 742118 638252 92511 11355 202255 173947 25213 3095 639541 639541 159501 137177 19883 2441 41133 41133 DUES AND SUBSCRIPTIONS 210047 180649 26184 3214 MEALS 87686 75413 10931 1342 PROFESSIONAL DEVELOPMEN 58586 50387 7303 896 13962377 11285361 2493406 183610 1276888 2099569 3467425 2364455 2255611 1975778 966053 551087 246124 169965 1377983 998675 286387 379308 11214981 12933256 2379968 1768706 22093437 22242124 1229948 943474 654746 1184650 2444333 1804766 4329027 3932890 X 14202873 15767975 3561537 2541259 17764410 18309234 22093437 22242124 -293793 838617 0 X X 0 1 X 1 0 X 6025615 4385319 4835166 6662528 5200916 27109544 5231490 3890501 5587742 6899181 8109379 29718293 11257105 8275820 10422908 13561709 13310295 56827837 0 10801 47284 617769 447849 213888 1337591 10801 47284 617769 447849 213888 1337591 55490246 97820 43792 18552 152945 383096 696205 97820 43792 18552 152945 383096 696205 11354925 8319612 10441460 13714654 13693391 57524042 0.96460 0.96910 0.01210 0.00690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 263142 263142 0 524431 340583 183848 590410 394950 195460 379308 SECURITY DEPOSITS 94916 OPERATING RIGHT-OF-USE ASSETS 1673790 1768706 LEASE LIABILITY 1804766 1804766 X 14507201 838617 838617 13668584 0 13668584 13962377 0 13962377 0 13962377 PART X, LINE 2: CEP ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. CEP HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2023. CEP'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES ASSESSMENT AND ADVISORY SERVICES ENGAGEMENTS 167137 0 0 0 0 0 0 167137 0 167137 0 0 0 0 0 0 X X X X 0 0 0 0 0 0 0 1 0 PHILLIP BUCHANAN PRESIDENT 503167 0 66922 0 2589 0 39000 0 34651 0 646329 0 0 0 JENNIFER VORSE WILKA EXECUTIVE DIRECTOR, YOUTHTRUTH/ OFFI 232393 0 22475 0 659 0 12486 0 39747 0 307760 0 0 0 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY SERVICES/ 261670 0 23564 0 2061 0 13091 0 3073 0 303459 0 0 0 RIHAB BABIKER VP, FINANCE & OPERATIONS/ TREASURER 185263 0 18376 0 1599 0 11128 0 41187 0 257553 0 0 0 MARINELLA BOYADZHIEV DIRECTOR, ASSESSMENT & ADVISORY SERV 166872 0 16113 0 1481 0 8952 0 35045 0 228463 0 0 0 AMBER BRADLEY DIR. ADV. SVC(7/23)DIR. LEARN. INST. 170230 0 16361 0 761 0 9468 0 30729 0 227549 0 0 0 ANDREA DE FOREST DIRECTOR, ORGANIZATIONAL LEARNING & 179060 0 16544 0 2018 0 6260 0 13180 0 217062 0 0 0 GRACE NICOLETTE VP, PROGRAMMING & EXTERNAL RELATIONS 146760 0 14630 0 1651 0 5654 0 35519 0 204214 0 0 0 AUSTIN LONG DIRECTOR, ASSESSMENT & ADVISORY SERV 155982 0 14447 0 350 0 10024 0 14236 0 195039 0 0 0 JIMMY SIMPSON JR DIRECTOR OF PARTNERSHIPS, YOUTHTRUTH 159788 0 14553 0 376 0 8085 0 9840 0 192642 0 0 0 ALYSE D'AMICO VP, PEOPLE & CULTURE/ OFFICER 136882 0 12863 0 1593 0 7790 0 13967 0 173095 0 0 0 ELISHA SMITH ARRILLAGE VP, RESEARCH (FROM 06/23) 136657 0 12874 0 330 0 3076 0 18444 0 171381 0 0 0 PART I, LINE 7 ALL OFFICERS AND HIGHEST COMPENSATED EMPLOYEES RECEIVED INCENTIVE COMPENSATION BASED ON THE PERFORMANCE OF THE ORGANIZATION. SEE SCHEDULE J PART II. FORM 990, PART III, LINE 4A: IN 2023, CEP CONTINUED ITS RESEARCH ON THE EFFECTS OF MACKENZIE SCOTT'S GIVING, FOCUSING MORE DEEPLY ON THE IMPACT OF THESE GRANTS ON RECIPIENTS' OPERATIONS, INTERNAL CULTURE, AND PROGRAMMATIC WORK. CEP PUBLISHING THE SECOND REPORT IN THIS THREE-YEAR STUDY, ENTITLED EMERGING IMPACT: THE EFFECTS OF MACKENZIE SCOTT'S LARGE, UNRESTRICTED GIFTS. AMONG THE FINDINGS REPORTED FROM THIS RESEARCH WERE THAT, "NONPROFIT LEADERS DESCRIBE EXPANDING AND IMPROVING PROGRAMS TO PURSUE OPPORTUNITIES OFTEN RELATED TO EQUITY RESULTING IN WHAT THEY INCREASINGLY SEE AS DEMONSTRABLE IMPACT." ANOTHER CEP RESEARCH STUDY UNDERTAKEN IN 2023 FOCUSED ON THE STATE OF NONPROFIT ORGANIZATIONS' STAFF AND FINANCIAL HEALTH. THIS STUDY, ENTITLED STATE OF NONPROFITS 2023: WHAT FUNDERS NEED TO KNOW, WAS THE FIRST IN WHAT IS BECOMING AN ANNUAL UNDERTAKING FOR CEP'S RESEARCH TEAM. FINALLY, CEP'S RESEARCH TEAM PUBLISHED A STUDY THAT FOUND NONPROFIT ORGANIZATIONS ARE CONTINUING TO EXPERIENCE CHANGES IN FUNDER PRACTICES THAT WERE INITIATED DURING THE PANDEMIC. THIS STUDY, ENTITLED BEFORE AND AFTER 2020:HOW THE COVID-19 PANDEMIC CHANGED NONPROFIT EXPERIENCES WITH FUNDERS, FOUND THAT CHANGE WAS, FOR THE MOST PART, CONTINUING. GRANTEES REPORTED "SPENDING LESS TIME ON APPLICATION AND REPORTING PROCESSES THAN THEY WERE BEFORE THE PANDEMIC," FOUND "THE PROPOSAL PROCESS TO BE MORE HELPFUL IN STRENGTHENING THE EFFORTS FUNDED BY THE GRANT, AND REPORTED THAT FUNDERS "ARE PROVIDING SLIGHTLY MORE UNRESTRICTED SUPPORT THAN THEY WERE BEFORE THE PANDEMIC." CEP DELIVERED 107 ASSESSMENT AND ADVISORY SERVICES ENGAGEMENTS TO FOUNDATIONS AND GRANTMAKERS IN 2023, INCLUDING THE GRANTEE PERCEPTION REPORT (GPR), THE APPLICANT PERCEPTION REPORT (APR), THE STAFF PERCEPTION REPORT (SPR), THE DONOR PERCEPTION REPORT (DPR), AND CUSTOM ADVISORY PROJECTS. THESE ASSESSMENTS HELP FUNDERS HEAR FROM CRUCIAL CONSTITUENCIES AND IMPROVE THEIR EFFECTIVENESS. CEP CONTINUED OUR WORK ON THE YOUTHTRUTH PROJECT, GATHERING COMPARATIVE FEEDBACK FROM HUNDREDS OF THOUSANDS OF STUDENTS AS WELL AS FAMILIES AND STAFF ABOUT THEIR SCHOOL EXPERIENCES; CREATING ONLINE INTERACTIVE REPORTS FOR SCHOOL AND DISTRICT ADMINISTRATORS; AND PROVIDING FOLLOW-UP ADVISORY SUPPORT. IN 2023, YOUTHTRUTH FIELDED 2,879 SURVEYS AND SHARED FINDINGS FROM ITS AGGREGATE DATASET ON A RANGE OF KEY TOPICS, SUCH AS SENIORS' POSTSECONDARY PLANS AND STUDENTS' EMOTIONAL AND MENTAL HEALTH. CEP HOSTED ITS LARGEST BIENNIAL CONFERENCE YET, THE FIRST SINCE 2019, IN BOSTON, MASSACHUSETTS IN THE FALL. THE PROGRAMMING AND EXTERNAL RELATIONS TEAM ALSO SUPPORTED THE RELEASE OF THREE RESEARCH REPORTS IN 2023 AND RELATED VIRTUAL WEBINARS ABOUT THE FINDINGS. THE YEAR ALSO BROUGHT CONTINUOUS PROGRESS IN HOW CEP REACHES AND ENGAGES ITS AUDIENCE AND MEASURES ITS COMMUNICATIONS PERFORMANCE. THE TEAM ALSO CONTINUED TO REIMAGINE AND REDESIGN CEP'S ONLINE PRESENCE, IN CONSULTATION WITH DIGITAL CONSULTANTS, TO BOTH MANAGE CHANGES IN HOW THE ORGANIZATION TRACKS AND RECORD ANALYTICS ABOUT OUR EXTERNAL REACH. CEP'S LEARNING INSTITUTE LEVERAGES RIGOROUS RESEARCH AND EXTENSIVE EXPERIENCE IN ADVISING FOUNDATIONS TO ENHANCE PHILANTHROPIC EFFECTIVENESS AND MAXIMIZE IMPACT. THE INSTITUTE OFFERS LEARNING COHORTS, TRAININGS, AND TAILORED WORKSHOPS, ENABLING FOUNDATION STAFF AND LEADERS TO ENGAGE DEEPLY WITH PEERS, SET STRATEGIC GOALS, AND FOSTER SIGNIFICANT ADVANCEMENTS. IN 2023, THE INSTITUTE FACILITATED TWO PEER LEARNING COHORTS ON TRUST-BASED PHILANTHROPY, AND FORMALLY LAUNCHED AS A NEW BRANCH OF CEP. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BY-LAWS WERE AMENDED TO UPDATE BOARD MEMBER TERMS, CLARIFY THE CONFLICT OF INTEREST PROCEDURES AND EXPAND THE ADMINISTRATIVE AND FINANCE PROVISIONS. FORM 990, PART VI, SECTION B, LINE 11B CEP STAFF DISTRIBUTE THE 990 DRAFT TO ALL BOARD MEMBERS. IN PARTICULAR, THE CHAIR OF THE BOARD, THE AUDIT & FINANCE COMMITTEE CHAIR, AND THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE CHAIR ARE ASKED TO REVIEW AND APPROVE PRIOR TO FILING. ANY CONCERNS ARE BROUGHT TO THE ATTENTION OF CEP'S VICE PRESIDENT OF FINANCE & OPERATIONS FOR DISCUSSION AND RESOLUTION. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EACH BOARD MEMBER AND THE KEY EMPLOYEE COMPLETES SIGNS AND DELIVERS TO THE PRESIDENT AN ANNUAL AFFILIATION DISCLOSURE STATEMENT NAMING ANY AFFILIATION WITH CEP'S COMPETING/COLLABORATING ORGANIZATIONS, VENDORS, AND CONSULTANTS. ALL RESPONSES ARE REVIEWED BY THE BOARD OF DIRECTOR'S CLERK, ANY RESPONSES RAISING CONCERN ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT, AND, IN THE CASE OF BOARD MEMBERS OR THE PRESIDENT, TO THE CHAIR OF THE BOARD AND GOVERNANCE COMMITTEE TO BE ADDRESSED AND RESOLVED IN COMPLIANCE WITH CEP'S POLICY ON CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 CEP ENGAGES THE SERVICES OF INDEPENDENT COMPENSATION CONSULTANTS TO REVIEW ITS COMPENSATION APPROACH AND STRUCTURE FOR ALL POSITIONS (EXCLUDING THE PRESIDENT) ON A THREE-YEAR INTERVAL AND FOR NEW POSITIONS AS NECESSARY. CEP ENGAGES THE SERVICES OF INDEPENDENT COMPENSATION CONSULTANTS TO REVIEW ITS COMPENSATION APPROACH AND STRUCTURE FOR THE PRESIDENT EVERY SEVERAL YEARS AS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD. THE CONSULTANTS COMPILE AND ANALYZE SALARY DATA FOR POSITIONS COMPARABLE (BASED ON SCOPE OF RESPONSIBILITIES, MANAGEMENT AUTHORITY AND ORGANIZATION REVENUES) TO THE POSITIONS OF CEP EMPLOYEES, UTILIZING PUBLISHED SURVEY RESOURCES AND MARKET ANALYSES, DATA FROM THEIR OWN CLIENT DATABASE, AND, AS AVAILABLE, DATA REPORTED IN IRS FORMS 990 FOR ORGANIZATIONS PROVIDING SIMILAR SERVICES. AS PART OF THE PROCESS, THE CONSULTANTS OFTEN INTERVIEW EMPLOYEES TO GAIN A MORE COMPLETE UNDERSTANDING OF THEIR POSITIONS. FOR THE PRESIDENT: IN 2022, AN INDEPENDENT CONSULTANT PREPARED A BENCHMARKING REPORT SUMMARIZING METHODOLOGY, FINDINGS, AND RECOMMENDATIONS ABOUT THE PRESIDENT'S COMPENSATION. THE CONSULTANT REVIEWED THE REPORT WITH THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE OF THE BOARD. THE REPORT INFORMED THE COMPENSATION COMMITTEE'S REVIEW AND DISCUSSION OF THE PRESIDENT'S COMPENSATION. ANY CHANGES TO THE PRESIDENT'S COMPENSATION ARE RECOMMENDED BY THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE AND THEN APPROVED BY THE BOARD OF DIRECTORS. DOCUMENTATION OF THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE'S DISCUSSION AND DECISIONS REGARDING THE COMPENSATION OF THE PRESIDENT WERE CAPTURED, MAINTAINED, AND COMMUNICATED TO THE VICE PRESIDENT OF PEOPLE AND CULTURE AND THE VICE PRESIDENT OF FINANCE AND OPERATIONS. FOR OFFICERS/KEY EMPLOYEES: IN 2022, THE SAME INDEPENDENT CONSULTANT PREPARED A BENCHMARKING REPORT SUMMARIZING METHODOLOGY, FINDINGS, AND RECOMMENDATIONS ABOUT STAFF COMPENSATION. THE CONSULTANT REVIEWED THE REPORTS WITH CEP'S PRESIDENT AND, AS APPROPRIATE, WITH THE VICE PRESIDENT OF PEOPLE AND CULTURE AND THE VICE PRESIDENT OF FINANCE AND OPERATIONS. DOCUMENTATION OF THE DISCUSSION AND THE DECISION REGARDING THE EMPLOYEE'S COMPENSATION IS CAPTURED AND MAINTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE ORGANIZATION'S FORM 990 WITHOUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE, AS WELL AS THE ORGANIZATION'S OWN WEBSITE. THE AUDITED FINANCIALS ARE ALSO AVAILABLE VIA THE ORGANIZATION'S OWN WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.