2022-11-21T11:49:13-06:00 2019-12-31 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2019-01-01 311545464 COOPERATIVE FOR EDUCATION COOP 5136617000 2300 MONTANA AVENUE STE 401 CINCINNATI OH 45211 ANNE CUNNINGHAM CHIEF FINANCIAL OFFICER 5136617000 2022-08-08 1 NATOSHA CARR P01225377 5132413111 2022-08-08 2019 2022-09-23 18:48:47Z X JOSEPH BERNINGER 2300 MONTANA AVENUE STE 401 CINCINNATI OH 45211 3580325 0 X WWW.COEDUC.ORG X 1997 OH 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. 15 15 20 100 0 0 2655147 3041104 205680 307680 15343 69316 70586 100014 2946756 3518114 159735 227836 0 0 1937965 1916542 0 0 272013 1203169 1117808 3300869 3262186 -354113 255928 4891780 5314136 2196959 2363387 2694821 2950749 X 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. 0 0 803042 204559 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. 724651 227836 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. 460325 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. 764408 103121 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. 764408 103121 2752426 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 9 0 1 20 1 0 1 GT CA 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ANNE CUNNINGHAM 5136617000 2300 MONTANA AVENUE STE 401 CINCINNATI OH 45211 HEIDI JARK BOARD PRESIDENT 1.00 X X 0 0 0 PAUL PORCINO BOARD VICE PRESIDENT 1.00 X X 0 0 0 BRIAN TODD BOARD TREASURER 1.00 X X 0 0 0 DAVE KAMMER BOARD SECRETARY 1.00 X X 0 0 0 AURORA LAMBERT DIRECTOR 1.00 X 0 0 0 BEN CHAPMAN DIRECTOR 1.00 X 0 0 0 BRIAN JACOBS DIRECTOR - EXITED 12/2019 1.00 X 0 0 0 DAVID NOLL DIRECTOR - EXITED 12/2019 1.00 X 0 0 0 DOUG TYGER DIRECTOR 1.00 X 0 0 0 ED MCCARTER DIRECTOR 1.00 X 0 0 0 ERIC LANDEN DIRECTOR - JOINED 06/2019 1.00 X 0 0 0 JENNIFER MOONEY DIRECTOR - JOINED 12/2019 1.00 X 0 0 0 JIM BANKS DIRECTOR 1.00 X 0 0 0 KEN PETREN DIRECTOR - JOINED 12/2019 1.00 X 0 0 0 LAURA TRUJILLO DIRECTOR - JOINED 12/2019 1.00 X 0 0 0 MARIO CONTRERAS DIRECTOR - EXITED 06/2019 1.00 X 0 0 0 MICHELLE HANAVAN DIRECTOR - JOINED 12/2019 1.00 X 0 0 0 ROLANDO ARCHILA DIRECTOR - JOINED 12/2019 1.00 X 0 0 0 JOSEPH BERNINGER EXECUTIVE DIRECTOR 40.00 X 75636 0 2134 JASON TERWILLIGER CHIEF FINANCIAL OFFICER 40.00 X 103500 0 4245 179136 0 6379 1 0 0 0 0 61093 2980011 3041104 TOURS 611710 204559 204559 REVOLVING SCHOOL FUND 611710 103121 103121 307680 69316 69316 147017 61093 62211 84806 84806 MISCELLANEOUS 900099 15208 15208 15208 3518114 307680 0 169330 227836 227836 185515 85463 70474 29578 1401842 1176885 52157 172800 15369 9990 1998 3381 181342 171926 1170 8246 132474 108647 8850 14977 5212 5212 36172 36172 51805 48806 2078 921 3382 3382 90349 39030 31016 20303 20652 15426 1742 3484 105580 87907 5891 11782 303601 299681 1541 2379 12698 9663 216 2819 54761 54253 169 339 7626 7626 PROGRAM MATERIALS 412595 412595 13375 936 11435 1004 3262186 2752426 237747 272013 1297182 1287351 1759327 2057126 103434 240027 163422 186862 188800 197527 1912425 567182 1379615 1345243 4891780 5314136 471551 521669 46224 42790 1592549 1708388 86635 90540 2196959 2363387 X 2544090 2686098 150731 264651 2694821 2950749 4891780 5314136 255928 0 X X 0 1 X 1 0 X 3641541 2171948 2670936 3655147 3041104 15180676 3641541 2171948 2670936 3655147 3041104 15180676 3860250 11320426 16487 11312 17775 15343 69316 130233 151512 70586 100014 322112 15633021 2573095 0.72410 0.70090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1592549 580406 464566 1708389 1 X 10000 935 10935 1000 1000 1000 1000 1000 1000 1.00000 0 0 296156 296156 560000 66962 493038 5000 5000 108380 89439 18941 942889 410781 532108 1345243 ROTARY GG AGENCY FUNDS 90540 90540 X 3580325 62211 62211 3518114 0 3518114 3324397 62211 62211 3262186 0 3262186 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. 1 CENTRAL AMERICA AND THE CARIBBEAN 2 49 PROGRAM SERVICES EDUCATION 1763585 NORTH AMERICA 0 0 FUNDRAISING 2 49 0 0 2 49 1763585 0 1763585 SCHOLARSHIPS SCHOLARSHIPS 729 227836 CHECK 0 0 0 0 0 0 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: FALL FIESTA CINCINNATI 208110 61093 147017 5593 30526 26092 208110 61093 147017 5593 30526 26092 62211 84806 CARLOS VILLAGRAN FATHER IN LAW OF FORMER EXECUTIVE DIRECTOR 23598 CONTRACTOR 0 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. 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 1727802 3120839 COOPERATIVE FOR EDUCATION CANADIAN FRIENDS OF COOPERATIVE FOR EDUCATION 402 CARTIER STREET NORTH BAY ONTARIO CA PROVIDE SCHOLARSHIPS & FINANCIAL ASSISTANCE TO STUDENTS WHO ARE IMPOVERISHED CA 43159 20185 COOPERATIVE FOR EDUCATION