COOPERATIVE FOR EDUCATION: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- COOPERATIVE FOR EDUCATION (EIN 31-1545464)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2022-11-21
- IRS object ID
- 202243259349300874
- Schema version
- 2019v5.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule G
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-21T11:49:13-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 310800053 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK SCHAEFER HACKETT & CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 EAST 4TH STREET | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311545464 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COOPERATIVE FOR EDUCATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COOP | BusinessNameControlTxt |
| Phone | 5136617000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 MONTANA AVENUE STE 401 | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45211 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNE CUNNINGHAM | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 5136617000 | PhoneNum |
| Signature | 2022-08-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NATOSHA CARR | PreparerPersonNm |
| PTIN | P01225377 | PTIN |
| Phone | 5132413111 | PhoneNum |
| Preparation | 2022-08-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | JOSEPH BERNINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 MONTANA AVENUE STE 401 | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45211 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,580,325 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COEDUC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE EDUCATIONAL IMPROVEMENT SERVICES AND OTHER CHARITABLE SERVICES TO FINANCIALLY STRESSED COMMUNITIES AND EDUCATIONAL INSTITUTIONS AND EDUCATE NORTH AMERICANS ABOUT GUATEMALA, ITS POVERTY AND EDUCATIONAL SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 20 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,655,147 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,041,104 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $205,680 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $307,680 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,343 | PYInvestmentIncomeAmt |
| CY Investment Income | $69,316 | CYInvestmentIncomeAmt |
| PY Other Revenue | $70,586 | PYOtherRevenueAmt |
| CY Other Revenue | $100,014 | CYOtherRevenueAmt |
| PY Total Revenue | $2,946,756 | PYTotalRevenueAmt |
| CY Total Revenue | $3,518,114 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $159,735 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $227,836 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,937,965 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,916,542 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $272,013 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,203,169 | PYOtherExpensesAmt |
| CY Other Expenses | $1,117,808 | CYOtherExpensesAmt |
| PY Total Expenses | $3,300,869 | PYTotalExpensesAmt |
| CY Total Expenses | $3,262,186 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$354,113 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $255,928 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,891,780 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,314,136 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,196,959 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,363,387 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,694,821 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,950,749 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE EDUCATIONAL IMPROVEMENT SERVICES AND OTHER CHARITABLE SERVICES TO FINANCIALLY STRESSED COMMUNITIES AND EDUCATIONAL INSTITUTIONS AND EDUCATE NORTH AMERICANS ABOUT GUATEMALA, ITS POVERTY AND EDUCATIONAL SERVICES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $803,042 | ExpenseAmt |
| Revenue | $204,559 | RevenueAmt |
| Desc | BRIDGES PROGRAM: BRIDGES IS A MULTIFACETED PROGRAM AND INCLUDES SEVERAL ELEMENTS. GUATEMALA SERVICE-LEARNING TRIPS RAISE AWARENESS OF THE EDUCATIONAL ENVIRONMENT IN GUATEMALA BY VISITING COMMUNITY SCHOOLS. EDUCATION PRESENTATION PROVIDE INTERACTIVE MULTI-MEDIA PRESENTATIONS TO SCHOOLS, CHURCHES, CIVIC ORGANIZATIONS AND INTERESTED INDIVIDUALS ABOUT LIFE IN GUATEMALA. STATISTICAL AND ANECDOTAL DATA IS DISSEMINATED REGARDING GUATEMALA EDUCATIONAL DEVELOPMENT AND WAYS FOR PARTICIPANTS TO GET INVOLVED. IN ORDER TO MAKE THE MOST IMPACT IN GUATEMALA, WE BELIEVE IN THE IMPORTANCE OF PARTNERING AND COLLABORATING WITH OTHER GROUPS THAT SHARE COMMON GOALS TO BROADEN THE EFFECTIVENESS AND REACH OF ALL PARTIES INVOLVED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $724,651 | ExpenseAmt |
| Grant | $227,836 | GrantAmt |
| Desc | RISE YOUTH DEVELOPMENT PROGRAM: RISE IDENTIFIES PROMISING YOUNG STUDENTS, WHO WOULD OTHERWISE BE FORCED TO DISCONTINUE THEIR EDUCATION, AND GIVES THEM THE TOOLS TO BREAK THE CYCLE OF POVERTY. IN ADDITION TO PROVIDING FULL ACADEMIC SCHOLARSHIPS, THE PROGRAM OFFERS COMPREHENSIVE SUPPORT SERVICES FROM MENTORS, COUNSELORS AND PSYCHOLOGISTS AND ENGAGES STUDENT IN WORKSHOPS, COMMUNITY SERVICE AND OTHER ACTIVITIES TO TRANSFORM THE WAY THEY THINK ABOUT THEIR FUTURE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $460,325 | ExpenseAmt |
| Desc | SPARK READING PROGRAM: SPARK TRAINS PRIMARY SCHOOL TEACHERS IN EFFECTIVE READING INSTRUCTION AND PROVIDES THEM WITH A LIBRARY OF BOOKS TO UTILIZE THEIR NEWLY DEVELOPED SKILLS. TEACHERS RECEIVE 60 HOURS OF GROUP TRAINING, AS WELL AS INDIVIDUAL SUPPORT AND INSTRUCTION THROUGH IN-CLASS VISITS BY OUR TRAINERS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $764,408 | ExpenseAmt |
| Revenue | $103,121 | RevenueAmt |
| Desc | THERE ARE TWO OTHER PROGRAMS WITHIN THE ORGANIZATION'S SCOPE AND MISSION: THE COMPUTER CENTER PROGRAM ESTABLISHES AND MANAGES COMPUTER CENTERS TO PROVIDE TECHNICAL EDUCATION IN COMMUNITY SCHOOLS. THE TEXTBOOK PROGRAM ESTABLISHES NEW TEXTBOOK COOPERATIVES AND MANAGES EXISTING ONES, FOR A SMALL FEE, HELPING MAKE IT POSSIBLE FOR KEEP CURRENT ACADEMIC MATERIALS IN COMMUNITY SCHOOLS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $764,408 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $103,121 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $2,752,426 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 20 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | GT | ForeignCountryCd |
| Foreign Country | CA | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANNE CUNNINGHAM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5136617000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 MONTANA AVENUE STE 401 | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45211 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| HEIDI JARK | ||||||
| BOARD PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAUL PORCINO | ||||||
| BOARD VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRIAN TODD | ||||||
| BOARD TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVE KAMMER | ||||||
| BOARD SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AURORA LAMBERT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BEN CHAPMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN JACOBS | ||||||
| DIRECTOR - EXITED 12/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID NOLL | ||||||
| DIRECTOR - EXITED 12/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOUG TYGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED MCCARTER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC LANDEN | ||||||
| DIRECTOR - JOINED 06/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER MOONEY | ||||||
| DIRECTOR - JOINED 12/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM BANKS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEN PETREN | ||||||
| DIRECTOR - JOINED 12/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA TRUJILLO | ||||||
| DIRECTOR - JOINED 12/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARIO CONTRERAS | ||||||
| DIRECTOR - EXITED 06/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE HANAVAN | ||||||
| DIRECTOR - JOINED 12/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROLANDO ARCHILA | ||||||
| DIRECTOR - JOINED 12/2019 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH BERNINGER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $75,636 | $0 | $2,134 | |
| JASON TERWILLIGER | ||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $103,500 | $0 | $4,245 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $179,136 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,379 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $61,093 | FundraisingAmt |
| All Other Contributions | $2,980,011 | AllOtherContributionsAmt |
| Total Contributions | $3,041,104 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TOURS | 611710 | $204,559 | $204,559 |
| REVOLVING SCHOOL FUND | 611710 | $103,121 | $103,121 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $307,680 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,316 | TotalRevenueColumnAmt |
| Exclusion | $69,316 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $147,017 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $61,093 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $62,211 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,806 | TotalRevenueColumnAmt |
| Exclusion | $84,806 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $15,208 | TotalRevenueColumnAmt |
| Exclusion | $15,208 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,208 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,518,114 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $307,680 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $169,330 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,836 | TotalAmt |
| Program Services | $227,836 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,515 | TotalAmt |
| Program Services | $85,463 | ProgramServicesAmt |
| Management And General | $70,474 | ManagementAndGeneralAmt |
| Fundraising | $29,578 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,401,842 | TotalAmt |
| Program Services | $1,176,885 | ProgramServicesAmt |
| Management And General | $52,157 | ManagementAndGeneralAmt |
| Fundraising | $172,800 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,369 | TotalAmt |
| Program Services | $9,990 | ProgramServicesAmt |
| Management And General | $1,998 | ManagementAndGeneralAmt |
| Fundraising | $3,381 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,342 | TotalAmt |
| Program Services | $171,926 | ProgramServicesAmt |
| Management And General | $1,170 | ManagementAndGeneralAmt |
| Fundraising | $8,246 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,474 | TotalAmt |
| Program Services | $108,647 | ProgramServicesAmt |
| Management And General | $8,850 | ManagementAndGeneralAmt |
| Fundraising | $14,977 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,212 | TotalAmt |
| Management And General | $5,212 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,172 | TotalAmt |
| Management And General | $36,172 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,805 | TotalAmt |
| Program Services | $48,806 | ProgramServicesAmt |
| Management And General | $2,078 | ManagementAndGeneralAmt |
| Fundraising | $921 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,382 | TotalAmt |
| Program Services | $3,382 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,349 | TotalAmt |
| Program Services | $39,030 | ProgramServicesAmt |
| Management And General | $31,016 | ManagementAndGeneralAmt |
| Fundraising | $20,303 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,652 | TotalAmt |
| Program Services | $15,426 | ProgramServicesAmt |
| Management And General | $1,742 | ManagementAndGeneralAmt |
| Fundraising | $3,484 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,580 | TotalAmt |
| Program Services | $87,907 | ProgramServicesAmt |
| Management And General | $5,891 | ManagementAndGeneralAmt |
| Fundraising | $11,782 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $303,601 | TotalAmt |
| Program Services | $299,681 | ProgramServicesAmt |
| Management And General | $1,541 | ManagementAndGeneralAmt |
| Fundraising | $2,379 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,698 | TotalAmt |
| Program Services | $9,663 | ProgramServicesAmt |
| Management And General | $216 | ManagementAndGeneralAmt |
| Fundraising | $2,819 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,761 | TotalAmt |
| Program Services | $54,253 | ProgramServicesAmt |
| Management And General | $169 | ManagementAndGeneralAmt |
| Fundraising | $339 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,626 | TotalAmt |
| Management And General | $7,626 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM MATERIALS | Desc |
| Total | $412,595 | TotalAmt |
| Program Services | $412,595 | ProgramServicesAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,375 | TotalAmt |
| Program Services | $936 | ProgramServicesAmt |
| Management And General | $11,435 | ManagementAndGeneralAmt |
| Fundraising | $1,004 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,262,186 | TotalAmt |
| Program Services | $2,752,426 | ProgramServicesAmt |
| Management And General | $237,747 | ManagementAndGeneralAmt |
| Fundraising | $272,013 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,297,182 | BOYAmt |
| EOY | $1,287,351 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,759,327 | BOYAmt |
| EOY | $2,057,126 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,434 | BOYAmt |
| EOY | $240,027 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,422 | BOYAmt |
| EOY | $186,862 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,800 | BOYAmt |
| EOY | $197,527 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,912,425 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $567,182 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,379,615 | BOYAmt |
| EOY | $1,345,243 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,891,780 | BOYAmt |
| EOY | $5,314,136 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $471,551 | BOYAmt |
| EOY | $521,669 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,224 | BOYAmt |
| EOY | $42,790 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,549 | BOYAmt |
| EOY | $1,708,388 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,635 | BOYAmt |
| EOY | $90,540 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,196,959 | BOYAmt |
| EOY | $2,363,387 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,544,090 | BOYAmt |
| EOY | $2,686,098 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,731 | BOYAmt |
| EOY | $264,651 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,694,821 | BOYAmt |
| EOY | $2,950,749 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,891,780 | BOYAmt |
| EOY | $5,314,136 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $255,928 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,641,541 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,171,948 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,670,936 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,655,147 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,041,104 | CurrentTaxYearAmt |
| Total | $15,180,676 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,641,541 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,171,948 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,670,936 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,655,147 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,041,104 | CurrentTaxYearAmt |
| Total | $15,180,676 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,860,250 | SubstantialContributorsTotAmt |
| Public Support Total170 | $11,320,426 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,487 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,312 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,775 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,343 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,316 | CurrentTaxYearAmt |
| Total | $130,233 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $151,512 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $70,586 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100,014 | CurrentTaxYearAmt |
| Total | $322,112 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $15,633,021 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,573,095 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.72410 | PublicSupportCY170Pct |
| Public Support PY170 | 0.70090 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $1,592,549 | BeginningBalanceAmt |
| Additions During Year | $580,406 | AdditionsDuringYearAmt |
| Distributions During Year | $464,566 | DistributionsDuringYearAmt |
| Ending Balance | $1,708,389 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $10,000 | ContributionsAmt |
| Investment Earnings Or Losses | $935 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $10,935 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,000 | BeginningYearBalanceAmt |
| Other Expenditures | $1,000 | OtherExpendituresAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,000 | BeginningYearBalanceAmt |
| End Year Balance | $1,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,000 | BeginningYearBalanceAmt |
| End Year Balance | $1,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $296,156 | OtherCostOrOtherBasisAmt |
| Book Value | $296,156 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $560,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,962 | DepreciationAmt |
| Book Value | $493,038 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,000 | OtherCostOrOtherBasisAmt |
| Book Value | $5,000 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $108,380 | OtherCostOrOtherBasisAmt |
| Depreciation | $89,439 | DepreciationAmt |
| Book Value | $18,941 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $942,889 | OtherCostOrOtherBasisAmt |
| Depreciation | $410,781 | DepreciationAmt |
| Book Value | $532,108 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,345,243 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ROTARY GG AGENCY FUNDS | Desc |
| Amt | $90,540 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $90,540 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,580,325 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $62,211 | OtherRevenueAmt |
| Revenue Not Reported | $62,211 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,518,114 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,518,114 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,324,397 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $62,211 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $62,211 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,262,186 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,262,186 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 1B: | COLLECTIONS FOR BOOK RENTAL AND COMPUTER USAGE FEES RECEIVED FROM PROGRAM PARTICIPANTS ARE DEPOSITED IN A SEPARATE ACCOUNT FOR USE IN REPLACING BOOKS OR COMPUTER EQUIPMENT AS THEY BECOME OUTDATED. |
| PART IV, LINE 2B: | THE BALANCE REFLECTS SCHOOLS DEPOSITS HELD IN TRUST, COLLECTIONS FOR BOOK AND COMPUTER USAGES FEES RECEIVED FROM STUDENTS (THE PROGRAM PARTICIPANTS) AND ARE ESCROWED IN A SEPARATE ACCOUNT FOR USE IN REPLACING BOOKS OR COMPUTER EQUIPMENT AS THEY BECOME OUTDATED. |
| PART X, LINE 2: | THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF OHIO LAW. HOWEVER, THE ORGANIZATION IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION'S IRS FORM 990 IS SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND THEREFORE, DOES NOT HAVE AN UNCERTAIN INCOME TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 62,211. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 62,211. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 2 | 49 | PROGRAM SERVICES | EDUCATION | $1,763,585 |
| NORTH AMERICA | 0 | 0 | FUNDRAISING |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 2 | SubtotalOfficesCnt |
| Subtotal Employees | 49 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 2 | TotalOfficeCnt |
| Total Employee | 49 | TotalEmployeeCnt |
| Subtotal Spent | $1,763,585 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,763,585 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | SCHOLARSHIPS | TypeOfAssistanceTxt |
| Region | SCHOLARSHIPS | RegionTxt |
| Recipient | 729 | RecipientCnt |
| Cash Grant | $227,836 | CashGrantAmt |
| Manner Of Cash Disbursement | CHECK | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | SCHOLARSHIP STUDENTS ARE SELECTED THROUGH A RIGOROUS PROCESS THAT INCLUDES A SOCIO-ECONOMIC SURVEY, AN ANALYSIS OF GRADES AND TEACHER AND PARENT INTERVIEWS, AND A HOME VISIT. CONTRACTS ARE SIGNED WITH ALL PROGRAM PARTICIPANTS TO AGREE ON THE TERMS OF THE SCHOLARSHIP. FOR LOWER SECONDARY STUDENTS, SCHOLARSHIP FUNDS ARE PAID DIRECTLY TO THE SCHOOLS AND USE TO PURCHASE SCHOOL SUPPLIES WHICH ARE DELIVERED DIRECTLY TO THE STUDENTS' HOMES. FOR UPPER SECONDARY STUDENTS, FUNDS ARE DEPOSITED INTO A BANK ACCOUNT IN THE PARENTS' NAME AND STUDENTS ARE REQUIRED TO SUBMIT RECEIPTS FOR PAYMENTS MADE FROM THE ACCOUNT IN ORDER TO RECEIVE FUTURE DISBURSEMENTS. ENROLLMENT, ATTENDANCE AND PERFORMANCE ARE ALL MONITORED THROUGHOUT EACH STUDENT'S INVOLVEMENT IN THE PROGRAM. |
| PART III ACCOUNTING METHOD: |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FALL FIESTA CINCINNATI | Event1Nm |
| Gross Receipts Event1 | $208,110 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $61,093 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $147,017 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $5,593 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $30,526 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $26,092 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $208,110 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $61,093 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $147,017 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,593 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $30,526 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $26,092 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $62,211 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $84,806 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARLOS VILLAGRAN | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FATHER IN LAW OF FORMER EXECUTIVE DIRECTOR | RelationshipDescriptionTxt |
| Transaction | $23,598 | TransactionAmt |
| Transaction | CONTRACTOR | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - AMENDED TAX RETURN EXPLANATION: | FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AMENDED TAX RETURN EXPLANATION OF CHANGES COOPERATIVE FOR EDUCATION EIN: 31-1545464 TAX YEAR 2019 THE 2019 TAX RETURN IS BEING AMENDED TO INCLUDE TWO FORMS 8858, WHICH WERE INADVERTENTLY OMITTED FROM THE ORIGINAL TAX FILING DUE TO REASONABLE CAUSE: 1) ASOCIACION COED (THE DISREGARDED ENTITY OPERATING IN GUATEMALA) 2) CANADIAN FRIENDS OF COOPERATIVE FOR EDUCATION (THE DISREGARDED ENTITY OPERATING IN CANADA). THE TAXPAYER WAS NOT AWARE AT THE TIME OF THE ORIGINAL FILING OF THE FORM 8858 INFORMATION RETURN OF U.S. PERSONS WITH RESPECT TO FOREIGN DISREGARDED ENTITIES (FDES) AND FOREIGN BRANCHES (FBS) FILING REQUIREMENT. IN ADDITION, THE TAXPAYER'S PRIOR ACCOUNTING FIRM FAILED TO MAKE THE TAXPAYER AWARE OF THE FILING REQUIREMENT. THE TAXPAYER JUST RECENTLY BECAME AWARE OF THE FILING OBLIGATION AND IMMEDIATELY MADE ARRANGEMENTS TO FILE THE FORMS. THE TAXPAYER HAS ALSO PREVIOUSLY REPORTED ANY AND ALL INCOME AND EXPENSES ASSOCIATED WITH THESE TWO DISREGARDED ENTITIES. THE TAXPAYER CERTIFIES THAT THE ENTITIES FOR WHICH THE INFORMATION RETURNS ARE BEING FILED WERE NOT ENGAGED IN TAX EVASION. THE TAXPAYER FURTHER CERTIFIES THAT THE ABOVE STATEMENTS ARE MADE UNDER PENALTIES OF PERJURY. OTHER CHANGES MADE ON THE TAX RETURNS: 1. FORM 990, PART IV, LINE 12A: THE ANSWER TO THIS QUESTION HAS BEEN CHANGED FROM NO TO YES. 2. FORM 990, PART IV, LINE 12B: THE ANSWER TO THIS QUESTION HAS BEEN CHANGED FROM YES TO NO. 3. FORM 990, PART IV, LINE 33: THE ANSWER TO THIS QUESTION HAS BEEN CHANGED FROM NO TO YES. 4. FORM 990, PART IV, LINE 34: THE ANSWER TO THIS QUESTION HAS BEEN CHANGED FROM YES TO NO. 5. FORM 990, SCHEDULE R: TWO FOREIGN DISREGARDED ENTITIES (ASOCIACION COED, THE DISREGARDED ENTITY OPERATING IN GUATEMALA, AND CANADIAN FRIENDS OF COOPERATIVE FOR EDUCATION, THE DISREGARDED ENTITY OPERATING IN CANADA), WERE MOVED FROM PART II OF THIS SCHEDULE TO PART I. 6. FORM 990, SCHEDULE R, PART V: UPDATED TO REMOVE THE TRANSACTIONS OF THE RELATED ENTITIES SINCE THESE ENTITIES ARE DISREGARDED ENTITIES, AND THE ACTIVITIES OF THESE DISREGARDED ENTITIES (REVENUE, EXPENSES, AND ASSETS) HAVE BEEN PREVIOUSLY INCLUDED IN THE ACTIVITIES REPORTED ON THIS FORM 990. 7. FORM 990, PART VI, LINE 17: OHIO REMOVED FROM THE LISTING, AS THEY DO NOT REQUIRE A COPY OF FORM 990 BE FILED WITH THEM. 8. FORM 990, PART XII, LINE 2B: CHANGED FROM "CONSOLIDATED" TO "SEPARATE." 9. FORM 990, SCHEDULE F, PART I, LINE 3: ADDED THE ACTIVITIES OF AN ADDITIONAL REGION INADVERTENTLY NOT REPORTED ON THE ORIGINAL 990. 10. FORM 990, SCHEDULE G, PART II: ADJUSTED TO CORRECT ARITHMETIC ERRORS ON THE ORIGINAL RETURN. FORM 990, PART VIII IS UNCHANGED. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CFO REVIEWS THE 990. A COPY OF THE 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | FINANCIAL TRANSACTIONS ARE REVIEWED TO DETERMINE WHETHER THEY INCLUDE A RELATED PARTY TRANSACTION AND IF SO, ARE DISCLOSED TO THE CFO, BOARD, FINANCE COMMITTEE, AND INDEPENDENT AUDITOR. |
| FORM 990, PART VI, SECTION B, LINE 15 | BOARD FINANCE COMMITTEE REVIEWS INDEPENDENT STUDIES OF NON-PROFIT COMPENSATION AND DETERMINED THE APPROPRIATE SALARIES. THE PROPOSED SALARIES ARE PRESENTED TO THE BOARD FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE CURRENT TAX YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Province Or StateForeignAddress/ProvinceOrStateNm |
|---|---|---|---|---|---|---|---|---|
| ASOCIACION COED | ||||||||
| 295 HM INTERAMERICAN HIGHWAY SAN L | SAN BARTOLONE MILPAS ATLAS | GT | IN-COUNTRY PROGRAM OPERATIONS IN ACCORDANCE WITH THE MISSION OF COED | GT | $1,727,802 | $3,120,839 | COOPERATIVE FOR EDUCATION | |
| CANADIAN FRIENDS OF COOPERATIVE FOR EDUCATION | ||||||||
| 402 CARTIER STREET | NORTH BAY | CA | PROVIDE SCHOLARSHIPS & FINANCIAL ASSISTANCE TO STUDENTS WHO ARE IMPOVERISHED | CA | $43,159 | $20,185 | COOPERATIVE FOR EDUCATION | ONTARIO |
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