2023-12-14T13:23:29-06:00 2022-12-31 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 208171818 990 2022-01-01 464255260 COMMONLIT INC COMM 3012002426 660 PENNSYLVANIA AVE SE 302 WASHINGTON DC 20003 MICHELLE BROWN CEO & PRESIDENT 3012002426 2023-12-14 1 MICHELLE BROWN 999009999 0 KAY VOLLANS CPA P01404047 3015643636 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELLE BROWN 660 PENNSYLVANIA AVE SE 302 WASHINGTON DC 20003 11871054 0 X WWW.COMMONLIT.ORG X 2013 MA TO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION. 7 6 103 8 0 0 7326940 8855365 1819614 3015689 0 0 8808 0 9155362 11871054 0 0 0 0 4876619 7774296 0 0 99947 2207848 3169785 7084467 10944081 2070895 926973 8410551 11445180 1541574 3649230 6868977 7795950 TO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION. 0 0 10299323 3015689 EDUCATION: DELIVERY OF HIGH-QUALITY, INSTRUCTIONAL MATERIAL TO SUPPORT LITERACY DEVELOPMENT FOR STUDENTS IN GRADES 3-12. 10299323 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 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 86 0 1 103 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X MICHELLE BROWN 3012002426 660 PENNSYLVANIA AVE SE 302 WASHINGTON DC 20003 MICHELLE BROWN CEO & PRESIDENT 40.00 X X 241782 0 11109 JOHN COYNE DIRECTOR 2.00 X 0 0 0 MARY GRACE TIGHE DIRECTOR 2.00 X 0 0 0 SONAL TOLMAN DIRECTOR 2.00 X 0 0 0 KODJO WILDER DIRECTOR 2.00 X 0 0 0 ESTHER WOJCICKI DIRECTOR 2.00 X 0 0 0 BEN ZHANG DIRECTOR 2.00 X 0 0 0 PATRICK BROWN TREASURER (END JUNE 22) 2.00 X 0 0 0 SARAH ROBERTSON CHIEF PRODUCT OFFICER/SECRETARY 40.00 X 172763 0 11045 AGNES MALATINSZKY COO/TREASURER (END OCT 22) 40.00 X 148688 0 0 ANTHONY PAUL VIVIANI TREASURER 40.00 X 87201 0 3680 GEOFFREY HARCOURT CHIEF TECHNOLOGY OFFICER 40.00 X 250000 0 0 ELIZA AIERSTUCK SENIOR SOFTWARE ENGINEER - MANAGER 40.00 X 174552 0 3711 ROBERT FLEISHER CHIEF OF PARTNERSHIPS 40.00 X 148543 0 4173 ANNA HODGES CHIEF ACADEMIC OFFICER 40.00 X 144883 0 0 SUSANNA S KOSONEN SENIOR SOFTWARE ENGINEER 40.00 X 135666 0 5940 KARA PACOS CHIEF OF STAFF 40.00 X 124765 0 11331 1628843 0 50989 17 0 1 0 RUBINO AND COMPANY INC 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 20817 ACCOUNTING SERVICES 162906 CLEVER INC 1263 MISSION STREET SAN FRANCISCO CA 94103 SOFTWARE SERVICES USAGE SUBSCRIPTION 124423 HEATHER HARRIS 1557 FRONT PORCH PLACE 308 ALTOONA WI 54720 TECHNOLOGY CONSULTANT 111263 LEARNPLATFORM 707 N WEST STREET SUITE 104 RALEIGH NC 27603 PREPAID REPLICATION SUBSCRIPTION FEE 108800 4 8855365 8855365 EARNED REVENUE 611710 3015689 3015689 3015689 11871054 3015689 0 0 951268 925394 25874 5776590 5607623 86414 82553 745040 692443 52597 301398 296381 5017 173697 173697 699788 695365 4269 154 68711 51521 17185 5 685288 615187 68003 2098 932266 920884 7205 4177 293271 236486 49674 7111 208360 176331 28535 3494 31128 26760 4181 187 22160 22160 PROGRAM EXPENSES 55116 54948 168 10944081 10299323 544811 99947 7099428 7146079 1035000 3502363 111500 483588 141285 265568 24244 23338 23338 8410551 11445180 199164 434155 1342410 3189462 0 25613 1541574 3649230 X 5451460 2360231 1417517 5435719 6868977 7795950 8410551 11445180 926973 0 X X 0 1 X 1 1 1 X 5496736 2921480 5149344 7326940 8855365 29749865 5496736 2921480 5149344 7326940 8855365 29749865 7931178 21818687 4477 8808 13285 29763150 8610142 0.73310 0.89520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 LEASE LIABILITY 25613 25613 X 11871054 0 11871054 0 11871054 10944081 0 10944081 0 10944081 PART X, LINE 2: UNDER 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. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 2 PROGRAM SERVICES CURRICULUM WRITING FOR COMMONLIT ESPANOL 14500 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 1 PROGRAM SERVICES ENGLISH TO SPANISH TRANSLATIONS 13798 SOUTH AMERICA 0 1 PROGRAM SERVICES WRITING RESOURCES FOR TEACHERS 1250 EUROPE (INCLUDING ICELAND & GREENLAND) 0 1 PROGRAM SERVICES ENGLISH TO SPANISH TRANSLATIONS 16600 CENTRAL AMERICA AND THE CARIBBEAN 0 1 PROGRAM SERVICES CURRICULUM CONSULTANTS 1540 SUB-SAHARAN AFRICA 0 1 PROGRAM SERVICES PERMISSIONS AND LICENSING 300 EUROPE (INCLUDING ICELAND & GREENLAND) 0 2 PROGRAM SERVICES PERMISSIONS AND LICENSING 9025 0 9 0 0 0 9 57013 0 57013 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X X 0 0 0 1 0 0 0 0 0 MICHELLE BROWN CEO & PRESIDENT 241782 0 0 0 0 0 0 0 11109 0 252891 0 0 0 SARAH ROBERTSON CHIEF PRODUCT OFFICER/SECRETARY 172763 0 0 0 0 0 0 0 11045 0 183808 0 0 0 GEOFFREY HARCOURT CHIEF TECHNOLOGY OFFICER 250000 0 0 0 0 0 0 0 0 0 250000 0 0 0 ELIZA AIERSTUCK SENIOR SOFTWARE ENGINEER - MANAGER 174552 0 0 0 0 0 0 0 3711 0 178263 0 0 0 ROBERT FLEISHER CHIEF OF PARTNERSHIPS 148543 0 0 0 0 0 0 0 4173 0 152716 0 0 0 PART I, LINE 5 CHIEF 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. FORM 990, PART VI, SECTION A, LINE 2 MICHELLE BROWN AND PATRICK BROWN HAVE A FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 3 COMMONLIT 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 11B THE 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 12C COMMONLIT'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 15 THE 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 19 ALL 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.