2021-05-16T15:21:44-05:00 2020-06-30 SEILER LLP THREE LAGOON DR STE 400 REDWOOD CITY CA 94065 990 2019-07-01 943227655 PIVOT LEARNING % ARON HONIG PIVO 5102502543 1300 CLAY STREET Suite 600 OAKLAND CA 94612 ARUN RAMANATHAN CEO 6503654646 2021-05-17 true DEBRA K MCCALL P00998198 6503654646 2021-05-15 2019 2022-09-23 18:48:47Z X ARUN RAMANATHAN 1300 CLAY STREET600 OAKLAND CA 94612 3715200 false X WWW.PIVOTLEARNING.ORG X 1995 CA SEE SCH O 6 6 27 6 0 2742043 2632768 1163828 1058668 21191 23764 0 0 3927062 3715200 0 0 0 0 2364757 2673374 0 0 119170 1930636 1357081 4295393 4030455 -368331 -315255 4701366 5230904 824400 1640854 3876966 3590050 X SEE SCHEDULE O false false 1261298 0 328237 PROJECTS TO DEVELOP PROFESSIONAL LEARNING PARTNERSHIPS AND IMPLEMENTATION MODELS WITH OTHER NON-PROFITS AND PUBLISHERS IN THE EDUCATION SPACE. LEVERAGE GRANT FUNDS AND PARTNER RESOURCES TO TARGET EFFECTIVE SERVICES, TOOLS AND ASSESSMENTS FOR SCHOOLS AND DISTRICTS. 700445 0 RESEARCH PROJECTS TO HIGHLIGHT SPECIFIC ISSUES IN EDUCATION, EDUCATION RESOURCES AND EDUCATION FUNDING INCLUDING FOCUS ON IMPACT OF FOSTER & HOMELESS YOUTH ON RURAL SCHOOL DISTRICTS, DISTRICT STABILITY INDEXING AND CALIFORNIA STATE PENSION ISSUES AROUND SCHOOL RESOURCES AND FUNDING 459900 0 261799 DISTRICT PARTNERSHIP COACHING TO IMPROVE THE INSTRUCTIONAL PROGRAMS AND LEADERSHIP SYSTEMS WITHIN DISTRICTS AND SCHOOLS TO BETTER SUPPORT THE EDUCATIONAL ACHEIVEMENT OF STUDENTS. THIS IS DONE THROUGH FACE-TO-FACE COACHING WITH DISTRICT AND SCHOOL LEADERS AND PROFESSIONAL DEVELOPMENT TRAINING FOR TEACHERS. 208045 0 468632 2629688 true true false false false false false false false false true true false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 61 0 true 27 true false false false false false false false false false false false false X 6 6 false false false false false false false true false false false true true true true true true true true false CA X ARON HONIG 5108084154 1300 CLAY STREET STE 600 OAKLAND CA 94612 ARUN RAMANATHAN CEO 40.0 0.0 X 271937 0 45124 MARK SIMMONS CFO 40.0 0.0 X 210901 0 51260 ROBERT CURTIS VP, EDUCATION PROGRAMS 40.0 0.0 X 165000 0 38999 JOHANNAH KAPLAN CHEIF TALENT & CULTURE OFFICER 40.0 0.0 X 164750 0 35987 ALLISON CARTER VP EDUCATION PROGRAMS 40.0 0.0 X 132500 0 30043 MONICA NG VP EDUCATION PROGRAMS 40.0 0.0 X 113333 0 20811 ARIELLE DAVIES DIRECTOR PRODUCT DEVELOPMENT 40.0 0.0 X 100398 0 30640 JOYCE HIGHHOUSE DIRECTOR, EDUCATION PROGRAMS 40.0 0.0 X 105000 0 16265 MIKE HALLET BOARD MEMBER 1.0 0.0 X 0 0 0 BUD DOUGHERTY BOARD CHAIR 1.0 0.0 X X 0 0 0 JOCELYN GARCIA-THOMER BOARD MEMBER 1.0 0.0 X 0 0 0 LARRY KANE BOARD MEMBER 1.0 0.0 X 0 0 0 SARAH BRAYTON BOARD MEMBER 1.0 0.0 X 0 0 0 MATTHEW CHAGAN TERMED 82020 BOARD MEMBER 1.0 0.0 X 0 0 0 1263819 0 269129 8 false true false EDREPORTS DINNIDRA JOHNSON EDREPORTS PO BOX DECATUR IL 62525 SUBCONTRACT PAYMENTS 350000 ACADEMIC THERAPY 20 LEVERONI CT NOVATO CA 94949 BOOK PROVIDER 250182 UNBOUNDED LEARNING INC 228 PARK AVE S NO 90834 NEW YORK NY 10003 SUBCONTRACT PAYMENTS 201900 STG CITY SQUARE LLC 1304 SOUTHPOINT BLVD 101 PTALUMA CA 94954 RENT 186924 ANN HSIUNG LEON PO BOX 7171332 CRISSEY CIRCLE BROOKINGS OR 97415 TRAINING CONSULTANT 111743 5 2632768 2632768 PROGRAM FEES 611600 1058668 1058668 1058668 23764 23764 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3715200 1058668 23764 0 0 0 0 779960 389980 389980 0 1133218 1048761 4827 79630 100667 58494 40539 1634 477555 233606 235236 8713 181974 105761 69914 6299 497899 495434 2465 7326 50 7276 78148 78148 0 0 0 60835 4450 56385 180146 13541 166605 42728 22102 20476 150 69027 16617 52410 0 172007 95464 55042 21501 162910 130732 31022 1156 0 21568 11799 9682 87 12384 12384 0 33397 33397 0 LEASED EQUIPMENT 3996 3996 MISC 590 126 464 FEES, DUES, AND SUBSCRIPTIONS 10379 2771 7608 INCOME TAX EXPENSE 3741 3741 4030455 2629688 1281597 119170 950195 678254 0 0 1615208 1960767 65220 65306 0 0 0 0 0 0 0 0 14975 17655 321027 237630 100039 83397 441150 910946 1500000 1500000 0 0 0 0 14579 14579 4701366 5230904 594181 477192 0 0 30219 163036 0 0 0 0 0 0 200000 0 0 476530 0 524096 824400 1640854 X 893741 416673 2983225 3173377 3876966 3590050 4701366 5230904 -315255 28339 X false true X true false X 3950700 3626355 2640574 2775824 2632768 15626221 3384420 1981398 1300581 1163828 1058668 8888895 0 0 0 7335120 5607753 3941155 3939652 3691436 24515116 0 0 0 24515116 28498 9128 21744 21191 23764 104325 0 28498 9128 21744 21191 23764 104325 0 11320 122 0 0 0 11442 7374938 5617003 3962899 3960843 3715200 24630883 0.99530 0.99533 0.00424 0.00410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14433 12995 1438 306594 224635 81959 83397 CORE INC. 1500000 C 1500000 0 INTERCOMPANY PAYABLE 524096 524096 X PART X, LINE 2: PIVOT HAS BEEN GRANTED TAX-EXEMPT STATUS FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. PIVOT HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE AND IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. MANAGEMENT EVALUATED PIVOT'S TAX POSITIONS AND CONCLUDED THAT THEY MAINTAINED THEIR TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR PIVOT. THERE WAS NO UNRELATED BUSINESS TAX FOR THE YEAR ENDED JUNE 30, 2020. CORE, A C CORPORATION, IS SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION, AND VARIOUS STATE AND LOCAL JURISDICTIONS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGEMENT TO APPLY. THE MATERIAL JURISDICTIONS WHERE CORE IS SUBJECT TO POTENTIAL EXAMINATION BY TAX AUTHORITIES INCLUDE FEDERAL, CALIFORNIA, AND COLORADO. CORE ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY EVALUATING THE TAX POSITION WITH AVAILABLE EVIDENCE AND MEASURING IT TO ENSURE THAT THE POSITION WOULD MORE-LIKELY-THAN-NOT BE SUSTAINED ON AUDIT, INCLUDING RESOLUTION THROUGH AN APPEALS PROCESS. CORE'S EVALUATION ON JUNE 30, 2020 REVEALED NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2020. THE TAX CUTS AND JOBS ACT (THE "ACT") WHICH WAS ENACTED ON DECEMBER 22, 2017, MADE KEY CHANGES TO THE U.S. TAX LAW, INCLUDING THE REDUCTION OF THE U.S. FEDERAL CORPORATE TAX RATE. ASC 740 REQUIRES THE EFFECTS OF CHANGES IN TAX RATES AND LAWS ON DEFERRED TAX BALANCES TO BE RECOGNIZED IN THE PERIOD IN WHICH THE LEGISLATION IS ENACTED. THE 2016 THROUGH 2019 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2016 THROUGH 2019 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. PIVOT AND CORE ARE SUBJECT TO ROUTINE AUDITS BY TAXIN JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS PENDING OR IN PROGRESS. X X X false false false false false false false false false ARUN RAMANATHAN CEO 271937 0 0 0 0 0 12347 0 32777 0 317061 0 0 0 MARK SIMMONS CFO 210901 0 0 0 0 0 10545 0 40715 0 262161 0 0 0 JOHANNAH KAPLAN CHEIF TALENT & CULTURE OFFICER 164750 0 0 0 0 0 8238 0 27749 0 200737 0 0 0 ROBERT CURTIS VP, EDUCATION PROGRAMS 165000 0 0 0 0 0 8250 0 30749 0 203999 0 0 0 ALLISON CARTER VP EDUCATION PROGRAMS 132500 0 0 0 0 0 6625 0 23418 0 162543 0 0 0 FORM 990, PART I, LINE 1 AND PART III, LINE 1 ORGANIZATION'S MISSION ====================== PIVOT LEARNING'S MISSION IS TO PARTNER WITH EDUCATORS TO DESIGN AND IMPLEMENT SOLUTIONS TO THEIR GREATEST CHALLENGES IN ACHIEVING EDUCATIONAL JUSTICE FORM 990, PART VI, SECTION A, LINE 8B: THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE CEO AND CFO AND ANY QUESTIONS AND CHANGES ARE FOLLOWED UP ON WITH THE TAX PREPARATION FIRM. THEN FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C: THE BOARD OF DIRECTORS IS REMINDED OF THE CONFLICT OF INTEREST STATEMENT BEFORE TAKING A VOTE ON ISSUES THAT MAY GENERATE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15: SALARY REVIEWS ARE CONDUCTED BY THE BOARD OF DIRECTORS BY REVIEWING THE 990 FORMS OF SIMILAR ORGANIZATIONS AS WELL AS CONDUCTING AND REVIEWING SALARY SURVEYS PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19: FINANCIAL STATEMENTS AND CONFLICT OF INTEREST STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC VIA OUR WEBSITE. OTHER DOCUMENTS CAN BE OBTAINED BY WRITTEN REQUEST TO THE CFO. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. form 990, part iv, line 12b pivot learning owns 100% of consortium on reaching excellense in education, Inc.'s ("CORE") privately held stock. accordingly, pivot's june 30, 2020 audited financial statements were consolidated to include core and a separate audit for pivot was not conducted. CORE, A FOR PROFIT ENTITY, IS A NATIONAL PROFESSIONAL LEARNING ORGANIZATION THAT HAS BEEN SERVING SCHOOLS, SCHOOL DISTRICTS, AND STATES FOR 23 YEARS, CORE APPLIES THE RESEARCH ON BEST PRACTICES AND EFFECTIVE ADULT LEARNING PRINCIPLES TO EQUIP EDUCATORS WITH THE KNOWLEDGE AND SKILLS TO SIGNIFICANTLY IMPROVE ACADEMIC ACHIEVEMENT, THROUGH TARGETED PROFESSIONAL DEVELOPMENT, JOB-EMBEDDED COACHING, PRINCIPAL MENTORSHIP, AND CAREFUL SELECTION OF CURRICULUM AND ASSESSMENTS, CORE COLLABORATES WITH SCHOOL SYSTEMS TO IMPLEMENT HIGH QUALITY READING, WRITING, LANGUAGE, AND MATH INSTRUCTION FOR PRE-KINDERGARTEN THROUGH 12TH GRADE, PIVOT AND CORE CONTINUE TO DELIVER THEIR RESPECTIVE SERVICES AND WORK TOGETHER TO IMPLEMENT COMPREHENSIVE SOLUTIONS THAT TAKE ADVANTAGE OF THE UNIQUE STRENGTHS OF EACH ORGANIZATION. CORE FILED ITS OWN TAX RETURN ON FORM 1120 FOR THE YEAR ENDED JUNE 30 2020, UNDER EIN 94-3264308, THE FINANCIAL INFORMATION ON FORM 990 ONLY INCLUDES PIVOT'S FINANCIAL STATEMENTS WHICH WERE DERIVED FROM THE AUDITED CONSOLIDATING SUPPLEMENTAL SCHEDULES. CONSORTIUM ON REACHING EXELLENCE IN EDU 1300 CLAY STREET STE 600 OAKLAND CA 94612 943264308 EDUCATION CA C CORP -60930 2062949 1.00000 true false false false false false false false false false false false false true true false true false false consortium on reaching excellence inc (core) q 548606 fmv