2020-06-10T13:37:54-05:00 2019-12-31 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2019-01-01 043523528 THE CENTER FOR EFFECTIVE PHILANTHROPY INC CENT 6174920800 675 MASSACHUSETTS AVENUE NO 7 CAMBRIDGE MA 02139 PHIL BUCHANAN PRESIDENT 6174920800 2020-06-10 1 LYNNE JOHNSON P00757336 6179129000 73.226.132.236 2020-06-10 10:26:46 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AECF77219117B6B1EC9B6AE33341583F740A001D 2019 2020-04-17 16:48:07Z PHIL BUCHANAN 675 MASSACHUSETTS AVENUE NO 7 CAMBRIDGE MA 02139 13479399 0 X WWW.CEP.ORG X 2000 MA CEP'S MISSION IS TO PROVIDE DATA AND CREATE INSIGHT SO PHILANTHROPIC FUNDERS CAN BETTER DEFINE, ASSESS, AND IMPROVE THEIR EFFECTIVENESS - AND, AS A RESULT, THEIR INTENDED IMPACT. 12 11 55 42 0 0 4895518 6025615 4008302 5231490 -10288 -2118 0 12750 8893532 11267737 0 0 0 0 6102116 6675903 0 0 170311 2362690 3523232 8464806 10199135 428726 1068602 8302553 9591247 1163130 1219729 7139423 8371518 X CEP'S MISSION IS TO PROVIDE DATA AND CREATE INSIGHT SO PHILANTHROPIC FUNDERS CAN BETTER DEFINE, ASSESS, AND IMPROVE THEIR EFFECTIVENESS - AND AS A RESULT, THEIR INTENDED IMPACT. THIS MISSION IS DRIVEN BY THE BELIEF THAT MORE EFFECTIVE PHILANTHROPIC FUNDERS CAN HAVE A PROFOUNDLY POSITIVE IMPACT ON NONPROFIT ORGANIZATIONS AND THE PEOPLE AND COMMUNITIES THEY SERVE. 0 0 8562919 5231490 THE CENTER FOR EFFECTIVE PHILANTHROPY (CEP) PURSUES ITS MISSION THROUGH DATA COLLECTION AND RESEARCH THAT FUELS THE CREATION OF ASSESSMENT TOOLS AND ADVISORY SERVICES, PUBLICATIONS, AND PROGRAMMING. IN 2019, CEP CONDUCTED STUDIES THAT RESULTED IN THE REPORTS: "GREATER GOOD: LESSONS FROM THOSE WHO HAVE STARTED MAJOR GRANTMAKING ORGANIZATIONS, AND "CRUCIAL DONORS: HOW MAJOR INDIVIDUAL GIVERS CAN BEST SUPPORT NONPROFITS." CEP DELIVERED 115 ASSESSMENT TOOLS AND ADVISORY SERVICES ENGAGEMENTS TO FOUNDATIONS AND GRANTMAKERS IN 2019, INCLUDING THE GRANTEE PERCEPTION REPORT (GPR), THE APPLICANT PERCEPTION REPORT (APR), THE STAFF PERCEPTION REPORT (SPR), THE DONOR PERCEPTION REPORT (DPR), AND CUSTOM ADVISORY PROJECTS. IN ADDITION, CEP CONTINUED ITS WORK ON THE YOUTHTRUTH PROJECT, GATHERING COMPARATIVE FEEDBACK FROM HUNDREDS OF THOUSANDS OF STUDENTS AS WELL AS FAMILIES AND STAFF ABOUT THEIR SCHOOL EXPERIENCES, CREATING ONLINE INTERACTIVE REPORTS FOR SCHOOL AND DISTRICT ADMINISTRATORS, AND PROVIDING FOLLOW-UP ADVISORY SUPPORT. IN 2019 YOUTHTRUTH FIELDED 1,800 SURVEYS ACROSS 820 SCHOOLS, AND SHARED FINDINGS FROM ITS AGGREGATE DATASET ON A RANGE OF KEY TOPICS. CEP STAFF PARTICIPATED IN A NUMBER OF SPEAKING ENGAGEMENTS AND RELEASED NUMEROUS COMMUNICATIONS VIA ITS BLOG, E-NEWSLETTER, AND VARIOUS TRADITIONAL PRESS AND SOCIAL MEDIA OUTLETS. 8562919 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 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 35 0 1 55 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CT DC FL GA HI IL KS MA MD MI MN MO MS NC NH NJ NM NY OH PA OK OR PA RI SC TN UT VA WI WV X X ALEXSANDRA OCASIO 6174920800 675 MASSACHUSETTS AVENUE SUITE 700 CAMBRIDGE MA 02139 PHIL BUCHANAN PRESIDENT 50.00 X X 518608 0 51476 GRANT OLIPHANT BOARD CHAIR 2.00 X 0 0 0 CHRISTY PICHEL DIRECTOR 1.00 X 0 0 0 FAY TWERSKY DIRECTOR 1.00 X 0 0 0 HILARY PENNINGTON DIRECTOR 1.00 X 0 0 0 KATHLEEN CRAVERO DIRECTOR 1.00 X 0 0 0 KELVIN TAKETA DIRECTOR 1.00 X 0 0 0 LYNN PERRY WOOTEN DIRECTOR 1.00 X 0 0 0 PAUL BEAUDET DIRECTOR 1.00 X 0 0 0 RICHARD OBER DIRECTOR 1.00 X 0 0 0 TIFFANY COOPER GUEYE DIRECTOR 1.00 X 0 0 0 VINCE STEHLE DIRECTOR 1.00 X 0 0 0 ALYSE D'AMICO DIR., HUMAN CAPITAL/CLERK 32.00 X 105212 0 24641 RIHAB BABIKER VP, FINANCE & ADMIN. (FROM 9/16/19) 50.00 X 44000 0 8966 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY SERVICES 50.00 X 230294 0 32763 ELLIE BUTEAU VP, RESEARCH 50.00 X 214220 0 28544 GRACE NICOLETTE DIR., PROGRAMMING & EXT. RELATIONS 36.00 X 138151 0 39819 ALEXANDRA OCASIO DIR., FINANCE & ADMINISTRATION 50.00 X 165118 0 20817 JENNIFER WILKA EXECUTIVE DIRECTOR, YOUTHTRUTH 38.00 X 154460 0 19312 SACHI TAKAHASHI-RIAL DIRECTOR OF PARTNERSHIPS, YOUTHTRUTH 50.00 X 165849 0 18927 AMBER BRADLEY DIR., ASSESSMENT & ADVISOR 50.00 X 157970 0 31681 AUSTIN LONG DIRECTOR, ASSESSMENT TOOLS 50.00 X 155734 0 39667 NAOMI ORENSTEN DIR., ASSESSMENT & ADVISOR 50.00 X 135255 0 39332 BRIAN POSTOW SOFTWARE ARCHITECT 50.00 X 153577 0 21387 2338448 0 377332 21 0 1 0 BITS INC 95 LOCUST DR WESTWOOD AL 02090 IT SERVICES 256481 CB CONSULTING BV CRUQUIUSKADE 109 AMSTERDAM NL CONSULTING 168214 2 6025615 6025615 ASSESSMENT & ADVISORY 541900 3353090 3353090 YOUTHTRUTH 541900 1342215 1342215 CONFERENCE FEES 541610 514685 514685 SPEAKING FEES 541610 21500 21500 5231490 85070 85070 12750 12750 2124474 2211662 -87188 -87188 -87188 11267737 5231490 0 10632 1796403 1508979 251496 35928 4044536 3355861 622382 66293 162656 136631 22772 3253 266415 218939 43852 3624 405893 337946 60884 7063 27306 22937 3823 546 48925 41097 6850 978 921677 764229 139015 18433 9596 3385 6044 167 155398 129385 23309 2704 241378 200972 36206 4200 843674 702442 126551 14681 182391 151858 27359 3174 544802 544802 123376 102723 18506 2147 15470 15470 DUES & SUBSCRIPTIONS 167259 139260 25089 2910 MEALS 92035 76629 13805 1601 PROFESSIONAL DEVELOPMEN 71339 59397 10701 1241 EQUIPMENT RENTAL & MAIN 43630 36326 6545 759 34976 29121 5246 609 10199135 8562919 1465905 170311 1184004 478205 2176692 3493800 1179295 1938310 1128976 718817 287309 220932 947243 646061 270667 301182 2040340 2404731 35270 35270 8302553 9591247 716845 859786 446285 359943 1163130 1219729 X 3784661 4439068 3354762 3932450 7139423 8371518 8302553 9591247 X 1068602 222858 -59365 X 0 1 X 1 0 X 4629649 3296607 5399015 4895518 6025615 24246404 2891105 3026907 4006052 4008302 5231490 19163856 7520754 6323514 9405067 8903820 11257105 43410260 0 85491 471142 2725977 3197218 3576160 10055988 85491 471142 2725977 3197218 3576160 10055988 33354272 38629 89868 45948 49617 97820 321882 38629 89868 45948 49617 97820 321882 7559383 6413382 9451015 8953437 11354925 43732142 0.76270 0.81990 0.00740 0.00700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 313322 221168 92154 502688 424893 77795 131233 131233 301182 X 11431230 222858 -59365 163493 11267737 0 11267737 10199135 0 10199135 0 10199135 PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES. INCOME RELATED TO THESE PURPOSES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. UNRELATED BUSINESS INCOME WOULD BE TAXABLE ACCORDING TO APPLICABLE INTERNAL REVENUE CODE SECTIONS. THE ORGANIZATION REGULARLY REVIEWS AND EVALUATES ITS TAX POSITIONS TAKEN IN ITS FILED RETURNS AND RECOGNIZES THE BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD BE SUSTAINED UPON AUDIT BASED SOLELY ON THE TECHNICAL MERITS OF THE TAX POSITION. THE ORGANIZATION ACCRUES INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES. THE ORGANIZATION FILES FEDERAL, CALIFORNIA AND MASSACHUSETTS TAX RETURNS. THE STATUTE OF LIMITATIONS FOR THESE JURISDICTIONS IS GENERALLY THREE YEARS. THE ORGANIZATION HAD NO RETURNS UNDER EXAMINATION AS OF DECEMBER 31, 2019 AND 2018. THE ORGANIZATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ASC 740 - INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: ASC 606 TRANSITION ADJUSTMENT -59,365. X X X X 0 0 0 0 0 0 0 1 0 PHIL BUCHANAN PRESIDENT 453079 0 63656 0 1873 0 19000 0 32476 0 570084 0 0 0 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY SERVICES 206589 0 23158 0 547 0 11346 0 21417 0 263057 0 0 0 ELLIE BUTEAU VP, RESEARCH 192322 0 21398 0 500 0 8600 0 19944 0 242764 0 0 0 GRACE NICOLETTE DIR., PROGRAMMING & EXT. RELATIONS 122967 0 14886 0 298 0 4850 0 34969 0 177970 0 0 0 ALEXANDRA OCASIO DIR., FINANCE & ADMINISTRATION 148141 0 16422 0 555 0 7976 0 12841 0 185935 0 0 0 JENNIFER WILKA EXECUTIVE DIRECTOR, YOUTHTRUTH 141169 0 12914 0 377 0 8117 0 11195 0 173772 0 0 0 SACHI TAKAHASHI-RIAL DIRECTOR OF PARTNERSHIPS, YOUTHTRUTH 150504 0 15064 0 281 0 6297 0 12630 0 184776 0 0 0 AMBER BRADLEY DIR., ASSESSMENT & ADVISOR 141438 0 16212 0 320 0 5844 0 25837 0 189651 0 0 0 AUSTIN LONG DIRECTOR, ASSESSMENT TOOLS 138979 0 16422 0 333 0 7459 0 32208 0 195401 0 0 0 NAOMI ORENSTEN DIR., ASSESSMENT & ADVISOR 123427 0 11495 0 333 0 7235 0 32097 0 174587 0 0 0 BRIAN POSTOW SOFTWARE ARCHITECT 137450 0 15604 0 523 0 7873 0 13514 0 174964 0 0 0 PART I, LINE 7 ALL OFFICERS AND HIGHEST COMPENSATED EMPLOYEES RECEIVED INCENTIVE COMPENSATION BASED ON THE PERFORMANCE OF THE ORGANIZATION. SEE SCHEDULE J PART II. FORM 990, PART VI, SECTION B, LINE 11B CEP STAFF DISTRIBUTES ITS DRAFT 990 TO ALL BOARD MEMBERS. IN PARTICULAR, THE BOARD CHAIR, THE AUDIT & FINANCE COMMITTEE CHAIR, AND THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE CHAIR ARE ASKED TO REVIEW AND APPROVE PRIOR TO FILING. ANY CONCERNS ARE BROUGHT TO THE ATTENTION OF CEP'S VICE PRESIDENT OF FINANCE AND OPERATIONS, AND DIRECTOR OF FINANCE AND OPERATIONS FOR DISCUSSION AND RESOLUTION. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EACH BOARD MEMBER AND KEY EMPLOYEE COMPLETES, SIGNS, AND DELIVERS TO THE PRESIDENT AN ANNUAL AFFILIATION DISCLOSURE STATEMENT NAMING ANY AFFILIATION WITH CEP'S COMPETING/COLLABORATING ORGANIZATIONS, VENDORS AND CONSULTANTS. ALL RESPONSES ARE REVIEWED BY THE BOARD OF DIRECTORS' CLERK. ANY RESPONSES RAISING CONCERN ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT, AND, IN THE CASE OF BOARD MEMBERS OR THE PRESIDENT, TO THE CHAIR OF THE BOARD AND GOVERNANCE COMMITTEE TO BE ADDRESSED AND RESOLVED IN COMPLIANCE WITH THE ORGANIZATION'S POLICY REGARDING CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 CEP ENGAGES THE SERVICES OF INDEPENDENT COMPENSATION CONSULTANTS TO REVIEW ITS COMPENSATION APPROACH AND STRUCTURE FOR ALL POSITIONS (EXCLUDING THE PRESIDENT) ON A THREE-YEAR INTERVAL AND FOR NEW POSITIONS AS NECESSARY. CEP ENGAGES THE SERVICES OF INDEPENDENT COMPENSATION CONSULTANTS TO REVIEW ITS COMPENSATION APPROACH AND STRUCTURE FOR THE PRESIDENT EVERY SEVERAL YEARS AS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD. THE CONSULTANTS COMPILE AND ANALYZE SALARY DATA FOR POSITIONS COMPARABLE (BASED ON SCOPE OF RESPONSIBILITIES, MANAGEMENT AUTHORITY AND ORGANIZATION REVENUES) TO THE POSITIONS OF CEP EMPLOYEES, UTILIZING PUBLISHED SURVEY RESOURCES AND MARKET ANALYSES, DATA FROM THEIR OWN CLIENT DATABASE, AND, AS AVAILABLE, DATA REPORTED IN IRS FORMS 990 FOR ORGANIZATIONS PROVIDING SIMILAR SERVICES. AS PART OF THE PROCESS, THE CONSULTANTS OFTEN INTERVIEW EMPLOYEES TO GAIN A MORE COMPLETE UNDERSTANDING OF THEIR POSITIONS. FOR THE PRESIDENT: IN 2017 AN INDEPENDENT CONSULTANT PREPARED A BENCHMARKING REPORT SUMMARIZING METHODOLOGY, FINDINGS, AND RECOMMENDATIONS WITH REGARD TO THE PRESIDENT'S COMPENSATION. THE CONSULTANT REVIEWED THE REPORT WITH THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE OF THE BOARD. THE REPORT INFORMED THE COMPENSATION COMMITTEE'S REVIEW AND DISCUSSION OF THE PRESIDENT'S COMPENSATION. DOCUMENTATION OF THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE'S DISCUSSION AND DECISIONS REGARDING THE COMPENSATION OF THE PRESIDENT WERE CAPTURED, MAINTAINED, AND COMMUNICATED TO THE DIRECTOR OF FINANCE AND OPERATIONS, AND DIRECTOR OF HUMAN CAPITAL. FOR OFFICERS/KEY EMPLOYEES: IN 2019 AN INDEPENDENT CONSULTANT PREPARED A BENCHMARKING REPORT SUMMARIZING METHODOLOGY, FINDINGS, AND RECOMMENDATIONS WITH REGARD TO STAFF COMPENSATION. AND REVIEW THE REPORTS WITH CEP'S PRESIDENT, AND, AS APPROPRIATE, WITH THE VICE PRESIDENT, FINANCE AND OPERATIONS, DIRECTOR, FINANCE AND OPERATIONS, AND DIRECTOR OF HUMAN CAPITAL. THE REPORTS INFORM COMPENSATION RECOMMENDATIONS FOR KEY EMPLOYEES MADE BY THE PRESIDENT TO THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE OF THE BOARD FOR REVIEW, DISCUSSION AND APPROVAL. DOCUMENTATION OF THE DISCUSSION AND THE DECISION REGARDING THE COMPENSATION OF THE KEY EMPLOYEE IS CAPTURED AND MAINTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE ORGANIZATION'S FORM 990 WITH OUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE, AS WELL AS THE ORGANIZATION'S OWN WEBSITE. FORM 990, PART XI, LINE 9: ASC 606 TRANSITION ADJUSTMENT -59,365.