2025-08-22T11:09:37-05:00 2024-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-01-01 043523528 THE CENTER FOR EFFECTIVE PHILANTHROPY INC CENT 6174920800 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 PHILLIP BUCHANAN PRESIDENT 6174920800 2025-08-08 1 1 COURTNEY MCFARLAND CPA P01645518 5083669100 2025-08-08 2024 2025-03-06 01:10:19Z PHILLIP BUCHANAN 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 16084726 0 X WWW.CEP.ORG X 2000 MA CEP PROVIDES DATA, FEEDBACK, PROGRAMS, AND INSIGHTS TO HELP INDIVIDUAL AND INSTITUTIONAL DONORS IMPROVE THEIR EFFECTIVENESS. WE DO THIS WORK BECAUSE WE BELIEVE EFFECTIVE DONORS, WORKING COLLABORATIVELY AND THOUGHTFULLY, CAN PROFOUNDLY CONTRIBUTE TO CREATING A BETTER AND MORE JUST WORLD. 11 10 74 12 0 0 5200916 5483109 8109379 8174859 358289 537350 0 0 13668584 14195318 0 0 0 0 9925460 10811626 0 0 169436 4036917 3640608 13962377 14452234 -293793 -256916 22242124 21627997 3932890 2901067 18309234 18726930 X CEP PROVIDES DATA, FEEDBACK, PROGRAMS, AND INSIGHTS TO HELP INDIVIDUAL AND INSTITUTIONAL DONORS IMPROVE THEIR EFFECTIVENESS. WE DO THIS WORK BECAUSE WE BELIEVE EFFECTIVE DONORS, WORKING COLLABORATIVELY AND THOUGHTFULLY, CAN PROFOUNDLY CONTRIBUTE TO CREATING A BETTER AND MORE JUST WORLD. 0 0 12066444 8174859 THE CENTER FOR EFFECTIVE PHILANTHROPY (CEP) PURSUES ITS MISSION THROUGH ASSESSMENT AND ADVISORY SERVICES, RESEARCH, ITS YOUTHTRUTH INITIATIVE, AND PROGRAMMING AND EXTERNAL RELATIONS ACTIVITIES SUCH AS WEBINARS AND IN-PERSON PROGRAMS AND OUR BLOG. SEE SCHEDULE O FOR MORE INFORMATION ON PROGRAM SERVICE ACCOMPLISHMENTS. 12066444 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 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 33 0 1 74 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CO CT DC FL GA HI IL KS KY ME MA MD MI MN MO MS NC NH NJ NM NY NV ND OH OK OR PA RI SC TN UT VA WA WI WV X X RIHAB BABIKER 6174920800 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 PHILLIP BUCHANAN PRESIDENT 45.00 X X 608322 0 75427 TIFFANY COOPER GUEYE BOARD CHAIR (UNTIL 7/24) 2.00 X 0 0 0 STEPHANIE HULL DIRECTOR 1.00 X 0 0 0 LATIDA SMITH DIRECTOR 1.00 X 0 0 0 ANTHONY RICHARDSON BOARD CHAIR (AS OF 6/24) 1.00 X 0 0 0 SAMPRITI GANGULI DIRECTOR 1.00 X 0 0 0 JESUS GERENA DIRECTOR 1.00 X 0 0 0 PAUL BEAUDET DIRECTOR (UNTIL 10/24) 1.00 X 0 0 0 LEE ALEXANDER RISBY DIRECTOR 1.00 X 0 0 0 RICHARD OBER DIRECTOR (UNTIL 7/24) 1.00 X 0 0 0 TARYN HIGASHI DIRECTOR 1.00 X 0 0 0 DON CHEN DIRECTOR (AS OF 6/24) 0.50 X 0 0 0 ALESHA WASHINGTON DIRECTOR (AS OF 7/24) 0.42 X 0 0 0 CAROLINE ALTMAN SMITH DIRECTOR (AS OF 7/24) 0.42 X 0 0 0 RIHAB BABIKER VP, FINANCE & OPERATIONS/ TREASURER 45.00 X 218127 0 51284 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY SERVICES/ OFFICER 45.00 X 294406 0 18009 ELISHA SMITH ARRILLAGA VP, RESEARCH 45.00 X 270896 0 37654 ALYSE D'AMICO VP, PEOPLE & CULTURE/ OFFICER 33.00 X 181040 0 20505 MOLLY HEIDEMANN SR. EXEC. ASST., PRESIDENT'S OFFICE/CLERK 45.00 X 107571 0 16919 GRACE NICOLETTE VP, PROGRAMMING & EXTERNAL RELATIONS/ OFFICER 36.00 X 154786 0 43924 JENNIFER VORSE WILKA EXEC. DIR., YOUTHTRUTH/ OFFICER (UNTIL 2/24) 0.00 X 188756 0 25570 AMBER BRADLEY DIRECTOR, LEARNING INSTITUTE 45.00 X 205260 0 47307 ANDREA DE FOREST INTERIM VP, YT & DIR. ORG. LEARNING & COMM 45.00 X 255957 0 17349 MARINELLA BOYADZHIEV DIRECTOR, ASSESSMENT & ADVISORY SERVICES 45.00 X 184479 0 49415 JIMMY SIMPSON JR DIRECTOR OF PARTNERSHIPS, YOUTHTRUTH 45.00 X 203757 0 20094 WHITNEY IVIE DIRECTOR, CLIENT SERVICES YOUTHTRUTH 45.00 X 172087 0 22589 3045444 0 446046 38 0 1 0 BOSTON IT SERVICES INC PO BOX 2529 WESTWOOD MA 02090 IT SERVICES 558322 ALLOY 976 BRAD AVE NW SUITE 100 ATLANTA GA 30318 CONSULTING - WEBSITE SERVICES 120475 2 5483109 5483109 ASSESSMENT AND ADVISORY SERVICES 541900 4815477 4815477 YOUTHTRUTH 541900 2982773 2982773 CEP LEARNING INSTITUTE 541610 364459 364459 SPEAKING ENGAGEMENT FEES 541610 12150 12150 8174859 468928 468928 1957830 1889408 68422 68422 68422 14195318 8174859 0 537350 2313196 1717953 510678 84565 7122550 6329547 747797 45206 291180 262083 28286 811 429604 394761 32543 2300 655096 561430 85095 8571 17874 17874 23348 23348 20236 20236 1398801 967602 431199 18670 16001 2425 244 88842 76140 11540 1162 497517 426382 64626 6509 735365 630222 95522 9621 211597 181343 27486 2768 177495 152117 23056 2322 41462 41462 DUES AND SUBSCRIPTIONS 169893 145601 22069 2223 MEALS 165090 141485 21445 2160 PROFESSIONAL DEVELOPMEN 74418 63777 9667 974 14452234 12066444 2216354 169436 2099569 1731126 2364455 1211414 1975778 1593986 551087 1055762 169965 231019 1431602 1130275 379308 301327 12933256 14356634 1768706 1146729 22242124 21627997 943474 1022815 1184650 735187 1804766 1143065 3932890 2901067 X 15767975 16625632 2541259 2101298 18309234 18726930 22242124 21627997 -256916 674612 0 X X 0 1 X 1 0 X 4385319 4835166 6662528 5200916 5483109 26567038 3890501 5587742 6899181 8109379 8174859 32661662 8275820 10422908 13561709 13310295 13657968 59228700 0 47284 617769 447849 213888 465739 1792529 47284 617769 447849 213888 465739 1792529 57436171 43792 18552 152945 383096 468928 1067313 43792 18552 152945 383096 468928 1067313 8319612 10441460 13714654 13693391 14126896 60296013 0.95260 0.96460 0.01770 0.01210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 263142 263142 0 578050 430954 147096 590410 436179 154231 301327 SECURITY DEPOSITS 89600 OPERATING RIGHT-OF-USE ASSETS 1057129 1146729 LEASE LIABILITY 1143065 1143065 X 14849694 674612 674612 14175082 20236 20236 14195318 14431998 0 14431998 20236 20236 14452234 PART X, LINE 2: CEP ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. CEP HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2024. CEP'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES ASSESSMENT AND ADVISORY SERVICES ENGAGEMENTS 177345 0 0 0 0 0 0 177345 0 177345 0 0 0 0 0 0 X X X X 1 0 0 0 0 0 0 1 0 PHILLIP BUCHANAN PRESIDENT 505286 0 103036 0 0 0 40250 0 35177 0 683749 0 0 0 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY SERVICES/ 270253 0 24153 0 0 0 14626 0 3383 0 312415 0 0 0 ELISHA SMITH ARRILLAGA VP, RESEARCH 247557 0 23339 0 0 0 12966 0 24688 0 308550 0 0 0 ANDREA DE FOREST INTERIM VP, YT & DIR. ORG. LEARNING 234819 0 21138 0 0 0 6522 0 10827 0 273306 0 0 0 RIHAB BABIKER VP, FINANCE & OPERATIONS/ TREASURER 198861 0 19266 0 0 0 11667 0 39617 0 269411 0 0 0 AMBER BRADLEY DIRECTOR, LEARNING INSTITUTE 187093 0 18167 0 0 0 8928 0 38379 0 252567 0 0 0 MARINELLA BOYADZHIEV DIRECTOR, ASSESSMENT & ADVISORY SERV 167963 0 16516 0 0 0 10001 0 39414 0 233894 0 0 0 JIMMY SIMPSON JR DIRECTOR OF PARTNERSHIPS, YOUTHTRUTH 186799 0 16958 0 0 0 9421 0 10673 0 223851 0 0 0 JENNIFER VORSE WILKA EXEC. DIR., YOUTHTRUTH/ OFFICER (UNT 62827 0 0 0 125929 0 3304 0 22266 0 214326 0 0 0 ALYSE D'AMICO VP, PEOPLE & CULTURE/ OFFICER 165971 0 15069 0 0 0 9125 0 11380 0 201545 0 0 0 GRACE NICOLETTE VP, PROGRAMMING & EXTERNAL RELATIONS 141065 0 13721 0 0 0 5691 0 38233 0 198710 0 0 0 WHITNEY IVIE DIRECTOR, CLIENT SERVICES YOUTHTRUTH 157430 0 14657 0 0 0 8143 0 14446 0 194676 0 0 0 PART I, LINE 4A JENNIFER VORSE WILKA RECEIVED POST-EMPLOYMENT COMPENSATION OF $125,929. 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 III, LINE 4A: IN 2024, CEP CONTINUED ITS RESEARCH ON THE EFFECTS OF MACKENZIE SCOTT'S GIVING, FOCUSING MORE DEEPLY ON THE IMPACT OF THESE GRANTS ON RECIPIENTS' OPERATIONS, INTERNAL CULTURE, AND PROGRAMMATIC WORK. A NEW COMPONENT OF THIS STUDY INCLUDED ANALYZING 990 FORMS FROM ORGANIZATIONS THAT RECEIVED GIFT(S) FROM SCOTT, ALONGSIDE A MATCHED COMPARISON SAMPLE OF ORGANIZATIONS THAT DID NOT. ADDITIONALLY, CEP UNDERTOOK ITS ANNUAL EXAMINATION OF THE STATE OF NONPROFIT ORGANIZATIONS' STAFF AND FINANCIAL HEALTH IN THE UNITED STATES. THIS STUDY, ENTITLED STATE OF NONPROFITS 2024: WHAT FUNDERS NEED TO KNOW, REPORTED ON THE FINANCIAL HEALTH OF NONPROFITS AND BURNOUT AMONG THE STAFF AND LEADERSHIP WORKING AT NONPROFITS. CEP PUBLISHED A REPORT ON THE LIMITED EXTENT TO WHICH FOUNDATIONS ARE FUNDING NONPROFIT ENDOWMENTS, AND A REPORT ABOUT GRANTEES' EXPERIENCES WITH INTERMEDIARY FUNDERS. BOTH OF THESE REPORTS ADDRESSED LARGER TOPICS UNDER DISCUSSION IN THE SECTOR, CONTRIBUTING DATA TO HELP FOUNDATIONS UNDERSTAND THE REALITY OF THESE TOPICS RATHER THAN RELYING ON ANECDOTE. FINALLY, CEP ALSO PUBLISHED TWO SNAPSHOTS SHORT RESEARCH PIECES ON TIMELINE TOPICS ABOUT FUNDERS' RESPONSES TO THE SUPREME COURT RULING ON AFFIRMATIVE ACTION AND HOW FUNDERS CAN BETTER SUPPORT NONPROFIT STAFFS' WELL-BEING. CEP DELIVERED 103 ASSESSMENT AND ADVISORY SERVICES ENGAGEMENTS TO FOUNDATIONS AND GRANTMAKERS. IN 2024, 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. THESE ASSESSMENTS HELP FUNDERS HEAR FROM CRUCIAL CONSTITUENCIES AND IMPROVE THEIR EFFECTIVENESS. CEP CONTINUED OUR 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 2024, YOUTHTRUTH ADMINISTERED 2,441 SURVEYS AND SHARED FINDINGS FROM ITS AGGREGATE DATASET ON A RANGE OF KEY TOPICS, INCLUDING STUDENTS' EXPERIENCES WITH LEARNING MATH AND HOW SCHOOLS PREPARE STUDENTS FOR CIVIC PARTICIPATION. CEP'S LEARNING INSTITUTE LEVERAGES RIGOROUS RESEARCH AND EXTENSIVE EXPERIENCE IN ADVISING FOUNDATIONS TO ENHANCE PHILANTHROPIC EFFECTIVENESS AND MAXIMIZE IMPACT. THE INSTITUTE OFFERS LEARNING COHORTS, TRAININGS, AND TAILORED WORKSHOPS, ENABLING FOUNDATION STAFF AND LEADERS TO ENGAGE DEEPLY WITH PEERS, SET STRATEGIC GOALS, AND FOSTER SIGNIFICANT ADVANCEMENTS. IN 2024, THE INSTITUTE FACILITATED A CUSTOM WORKSHOP ON STRONG FUNDER-GRANTEE RELATIONSHIPS, FACILITATED A PEER LEARNING COHORT FOR SENIOR LEADERS ON FLEXIBLE FUNDING, AND LAUNCHED TWO CONSECUTIVE PROGRAM OFFICER PEER LEARNING COHORTS. CEP'S GIVING DONE RIGHT PODCAST RESUMED PRODUCTION WITH ITS FOURTH SEASON STARTING IN THE FALL, WITH 16 EPISODES EXTENDING INTO EARLY 2025. FEATURING INTERVIEWS WITH INDIVIDUAL DONORS, NONPROFIT LEADERS, AND ACADEMICS, THE SHOW GREW ITS AUDIENCE FROM THE PRIOR SEASONS, WITH A GOAL OF INSPIRING MORE EFFECTIVE GIVING. IN ADDITION, THE PROGRAMMING & EXTERNAL RELATIONS TEAM SUPPORTED THE DISSEMINATION OF ALL 2024 RESEARCH REPORTS IN 2024, INCLUDING HOSTING RELATED WEBINARS AND SEEKING EXTERNAL SPEAKING ENGAGEMENTS WHERE CEP LEADERS SHARED THE FINDINGS WITH AUDIENCES OF INDIVIDUAL DONORS AND GRANTMAKERS ACROSS THE U.S. AND IN EUROPE. FORM 990, PART VI, SECTION B, LINE 11B CEP STAFF DISTRIBUTE THE 990 DRAFT TO ALL BOARD MEMBERS. IN PARTICULAR, THE CHAIR OF THE BOARD, 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 & OPERATIONS FOR DISCUSSION AND RESOLUTION. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EACH BOARD MEMBER AND THE 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 DIRECTOR'S 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 CEP'S POLICY ON CONFLICT 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 2022, AN INDEPENDENT CONSULTANT PREPARED A BENCHMARKING REPORT SUMMARIZING METHODOLOGY, FINDINGS, AND RECOMMENDATIONS ABOUT 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. ANY CHANGES TO THE PRESIDENT'S COMPENSATION ARE RECOMMENDED BY THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE AND THEN APPROVED BY THE BOARD OF DIRECTORS. 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 VICE PRESIDENT OF PEOPLE AND CULTURE AND THE VICE PRESIDENT OF FINANCE AND OPERATIONS. FOR OFFICERS/KEY EMPLOYEES: IN 2022, THE SAME INDEPENDENT CONSULTANT PREPARED A BENCHMARKING REPORT SUMMARIZING METHODOLOGY, FINDINGS, AND RECOMMENDATIONS ABOUT STAFF COMPENSATION. THE CONSULTANT REVIEWED THE REPORTS WITH CEP'S PRESIDENT AND, AS APPROPRIATE, WITH THE VICE PRESIDENT OF PEOPLE AND CULTURE AND THE VICE PRESIDENT OF FINANCE AND OPERATIONS. DOCUMENTATION OF THE DISCUSSION AND THE DECISION REGARDING THE EMPLOYEE'S COMPENSATION 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 FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE ORGANIZATION'S FORM 990 WITHOUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE, AS WELL AS THE ORGANIZATION'S OWN WEBSITE. THE AUDITED FINANCIALS ARE ALSO AVAILABLE VIA THE ORGANIZATION'S OWN WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.