CERTELL INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CERTELL INC (EIN 46-1888092)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-01-28
- IRS object ID
- 202040289349301859
- Schema version
- 2018v3.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-01-28T15:58:57-06:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351178661 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12800 N MERIDIAN STREET SUITE 400 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461888092 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CERTELL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CERT | BusinessNameControlTxt |
| Phone | 3178701050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2201 E 46TH STREET NO 302 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46205 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FREDRIC FRANSEN | PersonNm |
| Person Title | PRESIDENT/ CEO | PersonTitleTxt |
| Phone | 3178701050 | PhoneNum |
| Signature | 2020-01-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANGELA N CRAWFORD CPA | PreparerPersonNm |
| PTIN | P00573197 | PTIN |
| Phone | 3178488920 | PhoneNum |
| Preparation | 2020-01-28 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 38.109.186.2 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-01-28 | IPDt |
| IP Tm | 12:04:03 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C8DC32B061ADB9507BFD8B88F407401AD82BCEB3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | FREDRIC FRANSEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2201 E 46TH STREET NO 302 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,966,463 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CERTELL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT RESEARCH AND DEVELOPMENT INTO INNOVATIVE APPROACHES AND SUSTAINABLE MODELS FOR THE PROVISION OF LOW COST EDUCATION AROUND THE WORLD, AND TO PROMOTE ADVANCEMENTS AND DEVELOP CAPABILITIES IN RELATED AREAS NECESSARY FOR INDIVIDUALS TO LIVE FLOURISHING LIVES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,212,363 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,963,005 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,330 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $91 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,468 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,097 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$493 | PYOtherRevenueAmt |
| CY Other Revenue | $270 | CYOtherRevenueAmt |
| PY Total Revenue | $1,218,668 | PYTotalRevenueAmt |
| CY Total Revenue | $2,966,463 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $92,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $92,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $427,598 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $485,819 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $34,306 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $121,392 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $546,611 | PYOtherExpensesAmt |
| CY Other Expenses | $768,787 | CYOtherExpensesAmt |
| PY Total Expenses | $1,101,015 | PYTotalExpensesAmt |
| CY Total Expenses | $1,347,106 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $117,653 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,619,357 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $539,582 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,189,076 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $32,533 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $62,670 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $507,049 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,126,406 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO SUPPORT RESEARCH AND DEVELOPMENT INTO INNOVATIVE APPROACHES AND SUSTAINABLE MODELS FOR THE PROVISION OF LOW COST EDUCATION AROUND THE WORLD, AND TO PROMOTE ADVANCEMENTS AND DEVELOP CAPABILITIES IN RELATED AREAS NECESSARY FOR INDIVIDUALS TO LIVE FLOURISHING LIVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $413,190 | ExpenseAmt |
| Grant | $92,500 | GrantAmt |
| Revenue | $361 | RevenueAmt |
| Desc | CERTELL@SCHOOLTHIS ORGANIZATION IS WORKING WITH LEADING SCHOLARS TO CREATE WORLD-CLASS DIGITAL, MULTIMEDIA SOCIAL STUDIES CURRICULA IN ECONOMICS AND PERSONAL FINANCE, AMERICAN GOVERNMENT, AMERICAN HISTORY AND WORLD HISTORY. CERTELL@SCHOOL MARKETS AND DISTRIBUTES THESE MATERIALS AT NO COSTS TO TEACHERS AND SCHOOLS FOR USE IN THEIR CLASSROOMS, HELPING THEM ENHANCE THE LEARNING OF THEIR STUDENTS.- ECONOMICS PROGRAM -THE ORGANIZATION'S FLAGSHIP PROGRAM IS BUILT AROUND THE MARKETING AND DISTRIBUTION OF THE COMMON SENSE ECONOMICS FOR LIFE COURSE PACKAGES DEVELOPED AT THE STAVROS CENTER FOR ECONOMIC EDUCATION. TO DATE, THIS MATERIAL HAS BEEN DISTRIBUTED AND USED BY MORE THAN 168,000 STUDENTS AND 1,800 TEACHERS ACROSS THE UNITED STATES AND AROUND THE WORLD. THE ORGANIZATION IS PILOTING PROGRAMS WITH GLOBAL NOT-FOR-PROFITS AIMED AT MAKING THE MATERIALS AVAILABLE TO A WORLDWIDE AUDIENCE, AND WITH INTERNATIONAL NOT-FOR-PROFITS IN AFRICA, ASIA, AND LATIN AMERICA.- LAW AND ECONOMICS PROGRAM - WHILE THE ORGANIZATION WORKS PRIMARILY WITH HIGH SCHOOL AND INTRODUCTORY COLLEGE-LEVEL CONTENT, THEY HAVE UNDERTAKEN A SPECIAL PROJECT THIS YEAR TO DEVELOP A MULTIMEDIA LAW AND ECONOMICS CURRICULUM, FOLLOWING THE SAME STRUCTURE AS THE CURRICULUM USED IN SCHOOLS. THE TARGET AUDIENCE FOR THIS PROGRAM IS MIDDLE-TIER LAW SCHOOLS.-GOVERNMENT PROGRAM - THE ORGANIZATION MARKETS AND DISTRIBUTES COMMON SENSE AMERICAN GOVERNMENT, DEVELOPED TOGETHER WITH STRATA POLICY AND FACULTY AT UTAH STATE UNIVERSITY. BY THE END OF THE YEAR, MORE THAN 600 TEACHERS, TEACHING MORE THAN 54,000 STUDENTS, HAD DOWNLOADED THE MATERIALS. THE ORGANIZATION IS MAKING CONTINUOUS ENHANCEMENTS TO THIS COURSE AND INTENDS TO PUBLISH A MAJOR REVISION DURING THE NEXT YEAR.- AMERICAN HISTORY PROGRAM - THE ORGANIZATION LAUNCHED THE DISTRIBUTION OF A TWO-SEMESTER COMMON SENSE AMERICAN HISTORY COURSE PACKAGE, DEVELOPED WITH THE INSTITUTE FOR POLITICAL HISTORY AND FACULTY AT ARIZONA STATE UNIVERSITY. DURING THE YEAR, MORE THAN 1,600 TEACHERS, TEACHING MORE THAN 161,000 STUDENTS, DOWNLOADED THE MATERIALS.- ISRAEL PROJECT - THE ORGANIZATION IS PARTNERING WITH THE ISRAEL CENTER FOR SOCIAL AND ECONOMIC PROGRESS TO "TRANSPOSE" THE COMMON SENSE ECONOMICS FOR LIFE COURSE FROM ENGLISH AND AMERICAN INTO HEBREW AND ISRAELI. THAT IS, THEY ARE NOT ONLY TRANSLATING THE LANGUAGE OF THE CONTENT, BUT ALSO ADAPTING THE MATERIALS TO THE INSTITUTIONS AND CIRCUMSTANCES OF ISRAEL. THE ORGANIZATION PLANS TO MARKET AND DISTRIBUTE IT IN ISRAEL, AS WELL AS TO HEBREW PROGRAMS AND JEWISH SCHOOLS IN THE UNITED STATES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $223,812 | ExpenseAmt |
| Desc | CERTELL@WORK THE ORGANIZATION OFFERS FEE-BASED, HYBRID ADULT EDUCATION COURSES,BEGINNING WITH PERSONAL FINANCE ANDECONOMIC LITERACY. THESE SHORT COURSES ARE BASED UPON THE SEMESTER LONG VERSIONS THE ORGANIZATION DISTRIBUTES TO TEACHERS. THE ORGANIZATION IS ALSO DEVELOPING SPECIFIC MATERIALS FOR USE BY ADULTS IN PRISON, DESIGNED TOTEACH CIVIC AND PERSONAL RESPONSIBILITY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $223,812 | ExpenseAmt |
| Desc | CERTELL@ROUND THE WORLDTHE ORGANIZATION SEEKS TO ACCELERATE THE LEVELING OF THE EDUCATIONAL PLAYING FIELD BY DEVELOPING CONTENT DESIGNED TO PROMOTE PROSPERITY AND GOOD CITIZENSHIP GLOBALLY. IN ADDITION, THE ORGANIZATION IS DEVELOPING TECHNICAL SOLUTIONS TO THE PROBLEM OF HOW TO DISTRIBUTE SUCH HIGH-BANDWIDTH CONTENT IN LOW-BANDWIDTH PLACES. SINCE THIS DISTRIBUTION PROBLEM AFFECTS NOT ONLY ECONOMIC AND CITIZENSHIP EDUCATION, THE ORGANIZATION IS WORKING WITH EDUCATORS WORKING IN OTHER AREAS SUCH AS HEALTH EDUCATION AND TRAINING. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $860,814 | 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 | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | 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 | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | 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 | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDRIC FRANSEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3178701050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2201 E 46TH STREET NO 302 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46205 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| FREDRIC FRANSEN | ||||||
| PRESIDENT/ CEO | 30.00 | Yes (X) | Yes (X) | $96,526 | $0 | $16,685 |
| GARY GEIPEL | ||||||
| MEMBER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TIM MURPHY | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DENNIS TRINKLE | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| RYAN KELLER | ||||||
| COO | 50.00 | Yes (X) | $101,310 | $0 | $4,081 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $197,836 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $20,766 | 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 |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARKING LOT PRODUCTIONS | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1610 CRAVENS AVENUE | AddressLine1Txt |
| City | TORRANCE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CERTELL LAW AND ECONOMICS VIDEOS | ServicesDesc |
| Compensation | $179,500 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,963,005 | AllOtherContributionsAmt |
| Total Contributions | $2,963,005 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COURSE FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $91 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $91 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,097 | TotalRevenueColumnAmt |
| Exclusion | $3,097 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $270 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $270 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $270 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,966,463 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $361 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,097 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,500 | TotalAmt |
| Program Services | $92,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,119 | TotalAmt |
| Program Services | $172,333 | ProgramServicesAmt |
| Management And General | $49,890 | ManagementAndGeneralAmt |
| Fundraising | $37,896 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,603 | TotalAmt |
| Program Services | $138,799 | ProgramServicesAmt |
| Management And General | $44,804 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,398 | TotalAmt |
| Program Services | $8,620 | ProgramServicesAmt |
| Management And General | $1,778 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,699 | TotalAmt |
| Program Services | $22,309 | ProgramServicesAmt |
| Management And General | $6,742 | ManagementAndGeneralAmt |
| Fundraising | $2,648 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,882 | TotalAmt |
| Program Services | $184,270 | ProgramServicesAmt |
| Management And General | $92,809 | ManagementAndGeneralAmt |
| Fundraising | $35,803 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,368 | TotalAmt |
| Management And General | $4,368 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,227 | TotalAmt |
| Management And General | $38,227 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,008 | TotalAmt |
| Program Services | $168,443 | ProgramServicesAmt |
| Management And General | $84,837 | ManagementAndGeneralAmt |
| Fundraising | $32,728 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,028 | TotalAmt |
| Program Services | $4,302 | ProgramServicesAmt |
| Management And General | $4,494 | ManagementAndGeneralAmt |
| Fundraising | $1,232 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,876 | TotalAmt |
| Program Services | $12,968 | ProgramServicesAmt |
| Management And General | $9,819 | ManagementAndGeneralAmt |
| Fundraising | $89 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,783 | TotalAmt |
| Program Services | $17,445 | ProgramServicesAmt |
| Management And General | $5,268 | ManagementAndGeneralAmt |
| Fundraising | $2,070 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,011 | TotalAmt |
| Program Services | $16,149 | ProgramServicesAmt |
| Management And General | $4,338 | ManagementAndGeneralAmt |
| Fundraising | $5,524 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,742 | TotalAmt |
| Program Services | $6,669 | ProgramServicesAmt |
| Management And General | $1,792 | ManagementAndGeneralAmt |
| Fundraising | $2,281 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,473 | TotalAmt |
| Management And General | $4,473 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,454 | TotalAmt |
| Program Services | $5,977 | ProgramServicesAmt |
| Management And General | $3,756 | ManagementAndGeneralAmt |
| Fundraising | $721 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TRAINING/PROFESSIONAL D | $17,900 | $10,000 | $7,500 | $400 |
| OTHER EXP | $35 | $30 | $5 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,347,106 | TotalAmt |
| Program Services | $860,814 | ProgramServicesAmt |
| Management And General | $364,900 | ManagementAndGeneralAmt |
| Fundraising | $121,392 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,898 | BOYAmt |
| EOY | $370,527 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,471 | BOYAmt |
| EOY | $1,727,404 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,910 | BOYAmt |
| EOY | $18,030 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $87,158 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,042 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,304 | BOYAmt |
| EOY | $71,116 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,999 | BOYAmt |
| EOY | $1,999 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,582 | BOYAmt |
| EOY | $2,189,076 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,533 | BOYAmt |
| EOY | $62,670 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,533 | BOYAmt |
| EOY | $62,670 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,413 | BOYAmt |
| EOY | $2,018,347 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493,636 | BOYAmt |
| EOY | $108,059 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $507,049 | BOYAmt |
| EOY | $2,126,406 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,582 | BOYAmt |
| EOY | $2,189,076 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,619,357 | 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 | $950,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $575,274 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $728,324 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,212,363 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,963,005 | CurrentTaxYearAmt |
| Total | $6,429,066 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $950,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $575,274 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $728,324 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,212,363 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,963,005 | CurrentTaxYearAmt |
| Total | $6,429,066 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $933,687 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,495,379 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,362 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,096 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,468 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,097 | CurrentTaxYearAmt |
| Total | $8,023 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $209 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,497 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$493 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $270 | CurrentTaxYearAmt |
| Total | $1,483 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,438,572 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $9,212 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.85350 | PublicSupportCY170Pct |
| 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
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,873 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,042 | DepreciationAmt |
| Book Value | $831 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $70,285 | OtherCostOrOtherBasisAmt |
| Book Value | $70,285 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $71,116 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,966,463 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,966,463 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,966,463 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,347,106 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,347,106 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,347,106 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITION TAKEN BY THE ORGANIZATION, AND HAS CONCULDED THAT AS OF JUNE 30, 2019 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 - RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX AND A CORRESPONDING STATE RETURN, WHICH ARE INFORMATIONAL RETURNS ONLY. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2018 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGE MASON UNIVERSITY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4400 UNIVERSITY DRIVE | AddressLine1Txt |
| City | FAIRFAX | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22030 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 540836354 | RecipientEIN |
| Cash Grant | $92,500 | CashGrantAmt |
| Purpose Of Grant | LAW & ECONOMICS CENTER | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AND IS REVIEWED BY EACH MEMBER PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CERTELL BOARD MEMBERS ARE REQUIRED TO COMPLETE ANNUAL FORMS TO MONITOR AND ENFORCE COMPLIANCE WITH THE ORGANIZATION'S CONFILCT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15A | ON AN ANNUAL BASIS, THE INDEPENDENT MEMBERS OF THE BOARD CONDUCT A COMPENSATION REVIEW, WHICH IS APPROVED BY THE INDEPENDENT BOARD MEMBERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S 990 IS MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 168,443. MANAGEMENT AND GENERAL EXPENSES 84,837. FUNDRAISING EXPENSES 32,728. TOTAL EXPENSES 286,008. |
| FORM 990, PART XII, LINE 2C: | THE PROCESSES HAVE NOT CHANGED FROM THE PRIOR YEAR. |
Comments