2023-08-02T16:00:58-05:00 2022-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-01-01 043523528 THE CENTER FOR EFFECTIVE PHILANTHROPY INC CENT 6174920800 675 MASSACHUSETTS AVENUE 7 CAMBRIDGE MA 02139 PHILLIP BUCHANAN PRESIDENT 6174920800 2023-07-14 1 PHILLIP BUCHANAN XXX-XX-XXXX 0 COURTNEY MCFARLAND CPA P01645518 5083669100 2023-07-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PHILLIP BUCHANAN 675 MASSACHUSETTS AVENUE 7 CAMBRIDGE MA 02139 16061494 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 71 10 0 0 15445219 6662528 5587742 6899181 37282 157436 0 0 21070243 13719145 0 0 0 0 7764517 9285180 0 0 173066 2633688 4199344 10398205 13484524 10672038 234621 19860929 22093437 1913447 4329027 17947482 17764410 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 10697352 6899181 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. IN 2022, CEP CONDUCTED RESEARCH ON HOW FOUNDATIONS ARE ENGAGING WITH CLIMATE CHANGE. AMONG THE FINDINGS FROM OUR RESEARCH REPORT MUCH ALARM, LESS ACTION: FOUNDATIONS AND CLIMATE CHANGE, WERE THAT "DESPITE FOUNDATION LEADERS' CONCERNS ABOUT CLIMATE CHANGE, FOUNDATION EFFORTS TO ADDRESS CLIMATE CHANGE ARE RELATIVELY LIMITED - IN TERMS OF GRANT DOLLARS AND INVESTMENT PRACTICES - AND ARE ALSO SEEN AS LIMITED IN EFFECTIVENESS." ANOTHER CEP RESEARCH STUDY UNDERTAKEN IN 2022 FOCUSED ON THE IMPACT OF LARGE, UNRESTRICTED GIFTS, TRACKING THE IMPACT OF MACKENZIE SCOTT'S GIVING ON RECIPIENT ORGANIZATIONS. WE RELEASED THE FIRST REPORT IN THIS THREE-YEAR STUDY IN LATE 2022, ENTITLED, GIVING BIG: THE IMPACT OF LARGE, UNRESTRICTED GIFTS ON NONPROFITS. THE REPORT DISCUSSES THE EFFECT OF THE GIFTS AS WELL AS HOW THE MONEY IS BEING SPENT BY RECIPIENT ORGANIZATIONS. CEP DELIVERED 126 ASSESSMENT AND ADVISORY SERVICES ENGAGEMENTS TO FOUNDATIONS AND GRANTMAKERS IN 2022, 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 2022, YOUTHTRUTH FIELDED 2,700 SURVEYS ACROSS MORE THAN 1,100 SCHOOLS 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 PRODUCED A THIRD SEASON OF THE GIVING DONE RIGHT PODCAST THAT SAW THE GREATEST NUMBER OF DOWNLOADS YET. CEP ALSO HOSTED VIRTUAL EVENTS ON TOPICS RELATED TO CEP RESEARCH THAT WERE WIDELY ATTENDED AND CONTINUE TO BE A RESOURCE IN THE SECTOR. IN ADDITION, STAFF ENGAGED CEP'S AUDIENCE AND EXPANDED THE ORGANIZATION'S REACH THROUGH BIWEEKLY BLOGS, A MONTHLY NEWSLETTER, COMMENTARY IN MAINSTREAM AND INDUSTRY PRESS, AND THROUGH SOCIAL MEDIA CHANNELS. 10697352 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 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 39 0 1 71 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ 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 7 CAMBRIDGE MA 02139 PHILLIP BUCHANAN PRESIDENT 45.00 X X 555960 0 75867 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY 45.00 X 277098 0 18054 JENNIFER WILKA EXECUTIVE DIRECTOR, YOUTHTRUTH 45.00 X 218178 0 56396 RIHAB BABIKER VP, FINANCE & OPERATIONS, TREASURER 45.00 X 196114 0 58586 AUSTIN LONG SENIOR DIRECTOR 45.00 X 189874 0 52934 AMBER BRADLEY DIRECTOR, ASSESSMENT & ADVISORY SERVICES 45.00 X 192206 0 46234 MARINELLA BOYADZHIEV DIRECTOR, ASSESSMENT & ADVISORY SERVICES 45.00 X 181360 0 43414 ELLIE BUTEAU VP,RESEARCH(UNTIL 6/22)/DIRECTOR, RESEARCH (AS O 40.00 X 189360 0 31427 GRACE NICOLETTE VP, PROGRAMMING & EXTERNAL RELATIONS 36.00 X 153995 0 49031 BRIAN POSTOW SOFTWARE ARCHITECT, SERVICES AND YOUTHTRUTH 45.00 X 168571 0 27329 ANDREA DE FOREST DIRECTOR, ORG. LEARNING & COMMS 45.00 X 172541 0 17456 ALYSE D'AMICO VP, PEOPLE & CULTURE 36.00 X 140374 0 27786 MOLLY HEIDEMANN CLERK/SEN. EXEC. ASSIST. TO THE PRESIDENT 45.00 X 96869 0 17776 TIFFANY COOPER GUEYE BOARD CHAIR 2.00 X 0 0 0 FAY TWERSKY DIRECTOR 1.00 X 0 0 0 HILARY PENNINGTON DIRECTOR 1.00 X 0 0 0 KELVIN TAKETA DIRECTOR 1.00 X 0 0 0 PAUL BEAUDET DIRECTOR 1.00 X 0 0 0 RICHARD OBER DIRECTOR 1.00 X 0 0 0 SAMPRITI GANGULI DIRECTOR 1.00 X 0 0 0 STEPHANIE HULL DIRECTOR 1.00 X 0 0 0 TONY RICHARDSON DIRECTOR 1.00 X 0 0 0 LEE ALEXANDER RISBY DIRECTOR 1.00 X 0 0 0 2732500 0 522290 29 0 1 0 TABLE XI PARTNERS LLC PO BOX 7788 CAROL STREAM IL 60197 TECH CONSULTING 552909 BOSTON IT SERVICES INC PO BOX 2529 WESTWOOD MA 02090 IT SERVICES 376263 GREEN RIVER DATA ANALYSIS 167 MAIN STREET SUITE 103 BRATTLEBORO VT 05301 TECH CONSULTING 128429 3 6662528 6662528 ASSESSMENT AND ADVISORY SERVICES 541900 4452579 4452579 YOUTHTRUTH 541900 2423868 2423868 SPEAKING ENGAGEMENT FEES 541610 22734 22734 6899181 152945 152945 2346840 2342349 4491 4491 4491 13719145 6899181 0 157436 X 2162871 1673059 419940 69872 5981287 5209729 712582 58976 217295 191016 24946 1333 373089 341938 29479 1672 550638 467499 74827 8312 50497 50497 48091 48091 1882082 963657 918425 20014 16992 2720 302 97338 82480 13373 1485 443923 376897 60325 6701 936805 795359 127304 14142 150110 127445 20399 2266 181847 154552 24566 2729 39139 39139 MEALS 139033 118041 18893 2099 DUES AND SUBSCRIPTIONS 127535 108279 17331 1925 PROFESSIONAL DEVELOPMEN 43402 36849 5898 655 EQUIPMENT RENTAL AND MA 39528 33560 5371 597 13484524 10697352 2614106 173066 701262 1276888 12577366 3467425 2064857 2255611 430705 966053 224584 246124 1145025 858638 330883 286387 3490224 11214981 41048 2379968 19860929 22093437 783444 1229948 1130003 654746 0 2444333 1913447 4329027 X 15851837 14202873 2095645 3561537 17947482 17764410 19860929 22093437 234621 -417693 0 X X 0 1 X 1 0 X 4895518 6025615 4385319 4835166 6662528 26804146 4008302 5231490 3890501 5587742 6899181 25617216 8903820 11257105 8275820 10422908 13561709 52421362 0 145930 10801 47284 617769 447849 1269633 145930 10801 47284 617769 447849 1269633 51151729 49617 97820 43792 18522 152945 362696 49617 97820 43792 18522 152945 362696 8953437 11354925 8319612 10441430 13714654 52784058 0.96910 0.97050 0.00690 0.00530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 263142 263142 0 424498 275469 149029 457385 320027 137358 286387 SECURITY DEPOSITS 105470 OPERATING RIGHT-OF-USE ASSETS 2274498 2379968 LEASE LIABILITY 2444333 2444333 X 13301452 -417693 -417693 13719145 0 13719145 13484524 0 13484524 0 13484524 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, 2022. CEP'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. X X X X 0 0 0 0 0 0 0 1 0 PHILLIP BUCHANAN PRESIDENT 480844 0 73598 0 1518 0 35750 0 40117 0 631827 0 0 0 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY 250989 0 25114 0 995 0 13863 0 4191 0 295152 0 0 0 JENNIFER WILKA EXECUTIVE DIRECTOR, YOUTHTRUTH 196239 0 21383 0 556 0 11788 0 44608 0 274574 0 0 0 RIHAB BABIKER VP, FINANCE & OPERATIONS, TREASURER 176175 0 19439 0 500 0 10692 0 47894 0 254700 0 0 0 AUSTIN LONG SENIOR DIRECTOR 170735 0 18708 0 431 0 10311 0 42623 0 242808 0 0 0 AMBER BRADLEY DIRECTOR, ASSESSMENT & ADVISORY SERV 172632 0 18850 0 724 0 7975 0 38259 0 238440 0 0 0 MARINELLA BOYADZHIEV DIRECTOR, ASSESSMENT & ADVISORY SERV 163795 0 17174 0 391 0 8346 0 35068 0 224774 0 0 0 ELLIE BUTEAU VP,RESEARCH(UNTIL 6/22)/DIRECTOR, RE 171421 0 17435 0 504 0 8834 0 22593 0 220787 0 0 0 GRACE NICOLETTE VP, PROGRAMMING & EXTERNAL RELATIONS 138056 0 15551 0 388 0 5084 0 43947 0 203026 0 0 0 BRIAN POSTOW SOFTWARE ARCHITECT, SERVICES AND YOU 151730 0 15924 0 917 0 8498 0 18831 0 195900 0 0 0 ANDREA DE FOREST DIRECTOR, ORG. LEARNING & COMMS 154961 0 15733 0 1847 0 4924 0 12532 0 189997 0 0 0 ALYSE D'AMICO VP, PEOPLE & CULTURE 126269 0 13607 0 498 0 5234 0 22552 0 168160 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 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 IX, LINE 11G PROFESSIONAL AND CONSULTING FEES: PROGRAM SERVICE EXPENSES 963,657. MANAGEMENT AND GENERAL EXPENSES 918,425. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,882,082. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.