BETA

COMMONLIT INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
COMMONLIT INC (EIN 46-4255260)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-12-14
IRS object ID
202343489349301339
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)
Return2023-12-14T13:23:29-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521186096PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RUBINO AND COMPANY CHARTEREDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16903 ROCKLEDGE DRIVE SUITE 300AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208171818ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464255260EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMONLIT INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone3012002426PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1660 PENNSYLVANIA AVE SE 302AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20003ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHELLE BROWNPersonNm
Person TitleCEO & PRESIDENTPersonTitleTxt
Phone3012002426PhoneNum
Signature2023-12-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHELLEPersonFirstNm
Person LastBROWNPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKAY VOLLANS CPAPreparerPersonNm
PTINP01404047PTIN
Phone3015643636PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHELLE BROWNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1660 PENNSYLVANIA AVE SE 302AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20003ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$11,871,054GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.COMMONLIT.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee103TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,326,940PYContributionsGrantsAmt
CY Contributions Grants$8,855,365CYContributionsGrantsAmt
PY Program Service Revenue$1,819,614PYProgramServiceRevenueAmt
CY Program Service Revenue$3,015,689CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$8,808PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$9,155,362PYTotalRevenueAmt
CY Total Revenue$11,871,054CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,876,619PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,774,296CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$99,947CYTotalFundraisingExpenseAmt
PY Other Expenses$2,207,848PYOtherExpensesAmt
CY Other Expenses$3,169,785CYOtherExpensesAmt
PY Total Expenses$7,084,467PYTotalExpensesAmt
CY Total Expenses$10,944,081CYTotalExpensesAmt
PY Revenues Less Expenses$2,070,895PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$926,973CYRevenuesLessExpensesAmt
Total Assets BOY$8,410,551TotalAssetsBOYAmt
Total Assets EOY$11,445,180TotalAssetsEOYAmt
Total Liabilities BOY$1,541,574TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,649,230TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,868,977NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,795,950NetAssetsOrFundBalancesEOYAmt
MissionTO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$10,299,323ExpenseAmt
Revenue$3,015,689RevenueAmt
DescEDUCATION: DELIVERY OF HIGH-QUALITY, INSTRUCTIONAL MATERIAL TO SUPPORT LITERACY DEVELOPMENT FOR STUDENTS IN GRADES 3-12.Desc
Total Program Service Expenses$10,299,323TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document86IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee103EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHELLE BROWNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3012002426PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1660 PENNSYLVANIA AVE SE 302AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20003ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
MICHELLE BROWN
CEO & PRESIDENT40.00Yes (X)Yes (X)$241,782$0$11,109
JOHN COYNE
DIRECTOR2.00Yes (X)$0$0$0
MARY GRACE TIGHE
DIRECTOR2.00Yes (X)$0$0$0
SONAL TOLMAN
DIRECTOR2.00Yes (X)$0$0$0
KODJO WILDER
DIRECTOR2.00Yes (X)$0$0$0
ESTHER WOJCICKI
DIRECTOR2.00Yes (X)$0$0$0
BEN ZHANG
DIRECTOR2.00Yes (X)$0$0$0
PATRICK BROWN
TREASURER (END JUNE 22)2.00Yes (X)$0$0$0
SARAH ROBERTSON
CHIEF PRODUCT OFFICER/SECRETARY40.00Yes (X)$172,763$0$11,045
AGNES MALATINSZKY
COO/TREASURER (END OCT 22)40.00Yes (X)$148,688$0$0
ANTHONY PAUL VIVIANI
TREASURER40.00Yes (X)$87,201$0$3,680
GEOFFREY HARCOURT
CHIEF TECHNOLOGY OFFICER40.00$250,000$0$0Yes (X)
ELIZA AIERSTUCK
SENIOR SOFTWARE ENGINEER - MANAGER40.00$174,552$0$3,711Yes (X)
ROBERT FLEISHER
CHIEF OF PARTNERSHIPS40.00$148,543$0$4,173Yes (X)
ANNA HODGES
CHIEF ACADEMIC OFFICER40.00$144,883$0$0Yes (X)
SUSANNA S KOSONEN
SENIOR SOFTWARE ENGINEER40.00$135,666$0$5,940Yes (X)
KARA PACOS
CHIEF OF STAFF40.00$124,765$0$11,331Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,628,843TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$50,989TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K17IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
RUBINO AND COMPANY INC
6903 ROCKLEDGE DRIVE SUITE 300BETHESDAMD20817ACCOUNTING SERVICES$162,906
CLEVER INC
1263 MISSION STREETSAN FRANCISCOCA94103SOFTWARE SERVICES USAGE SUBSCRIPTION$124,423
HEATHER HARRIS
1557 FRONT PORCH PLACE 308ALTOONAWI54720TECHNOLOGY CONSULTANT$111,263
LEARNPLATFORM
707 N WEST STREET SUITE 104RALEIGHNC27603PREPAID REPLICATION SUBSCRIPTION FEE$108,800
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
All Other Contributions$8,855,365AllOtherContributionsAmt
Total Contributions$8,855,365TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEARNED REVENUEDesc
Business611710BusinessCd
Total Revenue Column$3,015,689TotalRevenueColumnAmt
Related Or Exempt Func Income$3,015,689RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,015,689TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,871,054TotalRevenueColumnAmt
Related Or Exempt Func Income$3,015,689RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$951,268TotalAmt
Program Services$925,394ProgramServicesAmt
Management And General$25,874ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,776,590TotalAmt
Program Services$5,607,623ProgramServicesAmt
Management And General$86,414ManagementAndGeneralAmt
Fundraising$82,553FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$745,040TotalAmt
Program Services$692,443ProgramServicesAmt
Management And General$52,597ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$301,398TotalAmt
Program Services$296,381ProgramServicesAmt
Management And General$5,017ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$173,697TotalAmt
Management And General$173,697ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$699,788TotalAmt
Program Services$695,365ProgramServicesAmt
Management And General$4,269ManagementAndGeneralAmt
Fundraising$154FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$68,711TotalAmt
Program Services$51,521ProgramServicesAmt
Management And General$17,185ManagementAndGeneralAmt
Fundraising$5FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$685,288TotalAmt
Program Services$615,187ProgramServicesAmt
Management And General$68,003ManagementAndGeneralAmt
Fundraising$2,098FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$932,266TotalAmt
Program Services$920,884ProgramServicesAmt
Management And General$7,205ManagementAndGeneralAmt
Fundraising$4,177FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$293,271TotalAmt
Program Services$236,486ProgramServicesAmt
Management And General$49,674ManagementAndGeneralAmt
Fundraising$7,111FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$208,360TotalAmt
Program Services$176,331ProgramServicesAmt
Management And General$28,535ManagementAndGeneralAmt
Fundraising$3,494FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$31,128TotalAmt
Program Services$26,760ProgramServicesAmt
Management And General$4,181ManagementAndGeneralAmt
Fundraising$187FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,160TotalAmt
Management And General$22,160ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescPROGRAM EXPENSESDesc
Total$55,116TotalAmt
Program Services$54,948ProgramServicesAmt
Fundraising$168FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,944,081TotalAmt
Program Services$10,299,323ProgramServicesAmt
Management And General$544,811ManagementAndGeneralAmt
Fundraising$99,947FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$7,099,428BOYAmt
EOY$7,146,079EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,035,000BOYAmt
EOY$3,502,363EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$111,500BOYAmt
EOY$483,588EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$141,285BOYAmt
EOY$265,568EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$24,244EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$23,338BOYAmt
EOY$23,338EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,410,551BOYAmt
EOY$11,445,180EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$199,164BOYAmt
EOY$434,155EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,342,410BOYAmt
EOY$3,189,462EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$25,613EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,541,574BOYAmt
EOY$3,649,230EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,451,460BOYAmt
EOY$2,360,231EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,417,517BOYAmt
EOY$5,435,719EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,868,977BOYAmt
EOY$7,795,950EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,410,551BOYAmt
EOY$11,445,180EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$926,973ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

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$5,496,736CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,921,480CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,149,344CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,326,940CurrentTaxYearMinus1YearAmt
Current Tax Year$8,855,365CurrentTaxYearAmt
Total$29,749,865TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,496,736CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,921,480CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,149,344CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,326,940CurrentTaxYearMinus1YearAmt
Current Tax Year$8,855,365CurrentTaxYearAmt
Total$29,749,865TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$7,931,178SubstantialContributorsTotAmt
Public Support Total170$21,818,687PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$4,477CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,808CurrentTaxYearMinus1YearAmt
Total$13,285TotalAmt
FieldValueIRS element (for citing)
Total Support$29,763,150TotalSupportAmt
Gross Receipts Rltd Activities$8,610,142GrossReceiptsRltdActivitiesAmt
Public Support CY1700.73310PublicSupportCY170Pct
Public Support PY1700.89520PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$25,613Amt
FieldValueIRS element (for citing)
Total Liability$25,613TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,871,054TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$11,871,054RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$11,871,054TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,944,081TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$10,944,081ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,944,081TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationUNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME. NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED FOR THE YEAR ENDED DECEMBER 31, 2022, AS THE ORGANIZATION HAD NO TAXABLE NET UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXEPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JUSRISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS.ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES02PROGRAM SERVICESCURRICULUM WRITING FOR COMMONLIT ESPANOL$14,500
SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR,01PROGRAM SERVICESENGLISH TO SPANISH TRANSLATIONS$13,798
SOUTH AMERICA01PROGRAM SERVICESWRITING RESOURCES FOR TEACHERS$1,250
EUROPE (INCLUDING ICELAND & GREENLAND)01PROGRAM SERVICESENGLISH TO SPANISH TRANSLATIONS$16,600
CENTRAL AMERICA AND THE CARIBBEAN01PROGRAM SERVICESCURRICULUM CONSULTANTS$1,540
SUB-SAHARAN AFRICA01PROGRAM SERVICESPERMISSIONS AND LICENSING$300
EUROPE (INCLUDING ICELAND & GREENLAND)02PROGRAM SERVICESPERMISSIONS AND LICENSING$9,025
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees9SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee9TotalEmployeeCnt
Subtotal Spent$57,013SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$57,013TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART III ACCOUNTING METHOD:FormAndLineReferenceDesc

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgYes (1)CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHELLE BROWN
CEO & PRESIDENT$241,782$0$0$0$0$0$0$0$11,109$0$252,891$0$0$0
SARAH ROBERTSON
CHIEF PRODUCT OFFICER/SECRETARY$172,763$0$0$0$0$0$0$0$11,045$0$183,808$0$0$0
GEOFFREY HARCOURT
CHIEF TECHNOLOGY OFFICER$250,000$0$0$0$0$0$0$0$0$0$250,000$0$0$0
ELIZA AIERSTUCK
SENIOR SOFTWARE ENGINEER - MANAGER$174,552$0$0$0$0$0$0$0$3,711$0$178,263$0$0$0
ROBERT FLEISHER
CHIEF OF PARTNERSHIPS$148,543$0$0$0$0$0$0$0$4,173$0$152,716$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 5FormAndLineReferenceDesc
ExplanationCHIEF OF PARTNERSHIPS ROBERT FLEISHER IS COMPENSATED A BONUS OF 1% COMMISSION OF ALL EARNED REVENUE SALES IN ADDITION TO THEIR BASE SALARY. BONUS WAS ACCRUED IN 2022 AND PAID OUT IN 2023.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2MICHELLE BROWN AND PATRICK BROWN HAVE A FAMILY RELATIONSHIP
FORM 990, PART VI, SECTION A, LINE 3COMMONLIT DELEGATED CONTROL OVER SOME MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO RUBINO AND COMPANY, CHARTERED.
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION'S ACCOUNTANTS PROVIDE A DRAFT 990 TO THE BOARD OF DIRECTORS AND TREASURER. THE BOARD AND TREASURER PROVIDE COMMENTS WHICH THE CPA FIRM INCORPORATES. THE CPA FIRM PROVIDES THE FINAL RETURN TO THE CEO, WHO APPROVES, SIGNS, AND SUBMITS.
FORM 990, PART VI, SECTION B, LINE 12CCOMMONLIT'S MANAGEMENT AND BOARD MEMBERS ARE SUBJECT TO A WRITTEN CONFLICT OF INTEREST POLICY. IN ADDITION TO SELF-REPORTING BY OFFICERS, DIRECTORS, AND KEY EMPLOYEES, MANAGEMENT FLAGS POTENTIAL CONFLICTS OF INTEREST REGARDING PURCHASES, POTENTIAL PARTNERSHIPS, AND EARNED REVENUE OPPORTUNITIES. DURING 2022, NO CONFLICTS OF INTEREST WERE IDENTIFIED.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD GOES THROUGH THE PROCESS TO SET OFFICERS SALARIES BASED ON MARKET SALARY INFORMATION AND PREVIOUS COMPENSATION. CEO COMPENSATION IS SET THROUGH A TWO-STEP PROCESS. FIRST, A SUBCOMMITTEE OF INDEPENDENT DIRECTORS ANALYZES COMPENSATION OF CEO'S AT PEER AND COMPARABLE ENTITIES AND PRESENTS A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS. SECOND, THE FULL BOARD OF DIRECTORS DELIBERATES AND VOTES ON THE RECOMMENDATION. THE CEO IS TOTALLY RECUSED FROM THE PROCESS, INCLUDING ALL DISCUSSIONS AND ALL VOTES.
FORM 990, PART VI, SECTION C, LINE 19ALL INFORMATION WILL BE PROVIDED UPON REQUEST AND APPROVAL OF THE GOVERNING BODY.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

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