COHERENT DEVELOPMENT RESEARCH INSTITUTE: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
COHERENT DEVELOPMENT RESEARCH INSTITUTE (EIN 83-1682216)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-03-21
IRS object ID
202320839349301227
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

FieldValueIRS element (for citing)
Return2023-03-21T21:50:11ZReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431871840PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HRB TAX GROUP INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15222 BALBOA AVEAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92117ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831682216EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COHERENT DEVELOPMENT RESEARCH INSTITUTEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOHEBusinessNameControlTxt
Phone6199166640PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13751 37TH STAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92105ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNICOLE GOLESTANIPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone6199166640PhoneNum
Signature2023-03-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstNICOLEPersonFirstNm
Person LastGOLESTANIPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAzar WeixelmanPreparerPersonNm
PTINP00675182PTIN
Phone8582791780PhoneNum
Preparation2023-03-21PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1COHERENT DEVELOPMENTBusinessNameLine1Txt

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1COHERENT DEVELOPMENT RESEARCHBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13751 37TH ST SUITE 10AddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92105ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$156,387GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption0501GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressCOHDEVELOPMENT.ORGWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Formation2018FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionENABLE YOUTH TO SEEK A LIFE COHERENT IN ITS SPIRITUAL AND MATERIAL DIMENSIONS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$159,850PYContributionsGrantsAmt
CY Contributions Grants$156,387CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$159,850PYTotalRevenueAmt
CY Total Revenue$156,387CYTotalRevenueAmt
PY Grants And Similar Paid$16,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$36,986CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$19,720PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$27,845CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$27,148PYOtherExpensesAmt
CY Other Expenses$35,113CYOtherExpensesAmt
PY Total Expenses$62,868PYTotalExpensesAmt
CY Total Expenses$99,944CYTotalExpensesAmt
PY Revenues Less Expenses$96,982PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$56,443CYRevenuesLessExpensesAmt
Total Assets BOY$187,615TotalAssetsBOYAmt
Total Assets EOY$245,633TotalAssetsEOYAmt
Total Liabilities EOY$1,575TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$187,615NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$244,058NetAssetsOrFundBalancesEOYAmt
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$36,986ExpenseAmt
DescSCHOLARSHIP TO YOUTHDesc
Total Program Service Expenses$36,986TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
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 ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
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
Employee1EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Tax Exempt Interest$0TaxExemptInterestAmt
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
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 Member4IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COHERENT DEVELOPMENT RESEARCH INSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6199166640PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13751 37TH ST APT 10AddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92105ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
NICOLE GOLESTANI
CFO20.00Yes (X)$0$0$0
SONA FARID ARBAB
CHIEF EXECUTIVE OFFICER20.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$156,387AllOtherContributionsAmt
Total Contributions$156,387TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$156,387TotalRevenueColumnAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$36,986TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$25,600TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,245TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$655TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$261TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,000TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,984TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$15,350TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$951TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
BANK FEE$114
INTERNET$627
WEBSITE$394
REPAIR$600

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,177TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$99,944TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$187,615BOYAmt
EOY$245,633EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$187,615BOYAmt
EOY$245,633EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$1,575EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,575EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$187,615BOYAmt
EOY$244,058EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$187,615BOYAmt
EOY$244,058EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$187,615BOYAmt
EOY$245,633EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$56,443ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$148,116CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$41,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$159,850CurrentTaxYearMinus1YearAmt
Current Tax Year$156,387CurrentTaxYearAmt
Total$506,353TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$148,116CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$41,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$159,850CurrentTaxYearMinus1YearAmt
Current Tax Year$156,387CurrentTaxYearAmt
Total$506,353TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$506,353PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$148,116CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$41,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$159,850CurrentTaxYearMinus1YearAmt
Current Tax Year$156,387CurrentTaxYearAmt
Total$506,353TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule I IRS990ScheduleI

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

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPGrantTypeTxt
Recipient13RecipientCnt
Cash Grant$37,586CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART VI, LINE 19FormAndLineReferenceDesc
ExplanationTHE ORGONIZATION'S BOOKS, FINANCIAL STATEMENTS AND CONFLICTS POLICY ARE AVIALIABLE.ExplanationTxt

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