2019-10-31T14:00:10-05:00 2019-06-30 341873282 CBIZ MHM LLC 222 SOUTH 9TH STREET SUITE 1000 MINNEAPOLIS MN 55402 990 2018-07-01 650828272 ADOPT-A-CLASSROOM INC ADOP 8773840764 401 2ND AVE N NO 305 MINNEAPOLIS MN 55401 ANN PIFER EXECUTIVE DIRECTOR 8773840764 2019-10-30 1 BRUCE THIEL P00526510 6123397811 96.82.199.45 2019-10-30 17:54:44 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 C1850A7770239F0F241C0C78489A52B583CDA0C4 2018 2019-02-21 02:37:17Z ANN PIFER 401 2ND AVE N NO 305 MINNEAPOLIS MN 55401 3892315 0 X WWW.ADOPTACLASSROOM.ORG X 1998 FL TO GIVE TEACHERS A HAND AND PROVIDE NEEDED CLASSROOM MATERIALS SO THEIR STUDENTS CAN SUCCEED. 13 13 16 13 0 17491 4000239 3860272 0 0 11809 30751 0 1292 4012048 3892315 2381999 2626174 0 0 946107 982764 0 0 302969 899179 852599 4227285 4461537 -215237 -569222 3727769 3241848 216056 309997 3511713 2931851 X ADOPT-A-CLASSROOM GIVES TEACHERS A HAND BY PROVIDING NEEDED CLASSROOM SUPPLIES TO SUPPORT STUDENT SUCCESS. WE RAISE FUNDS FROM INDIVIDUALS, INSTITUTIONS, AND CORPORATE SPONSORS, AND THOSE FUNDS ARE USED TO PURCHASE CLASSROOM SUPPLIES THAT ARE PERSONALLY SELECTED BY EACH TEACHER. SUPPLIES ARE THEN SHIPPED DIRECTLY TO THE TEACHER'S SCHOOL. THE ORGANIZATION'S ACTIVITIES ARE CARRIED OUT PRIMARILY THROUGH ITS WEBSITE. 1 0 3839579 2626174 1292 IN FISCAL 2019, ADOPTACLASSROOM.ORG DONATED ESSENTIAL CLASSROOM SUPPLIES AND MATERIALS TO TEACHERS IN ALL 50 U.S. STATES AND PUERTO RICO. FUNDS RAISED FROM INDIVIDUALS, INSTITUTIONS, AND CORPORATE SPONSORS ARE USED TO PURCHASE CLASSROOM SUPPLIES THAT ARE SELECTED BY EACH TEACHER. TEACHER RECIPIENTS ARE EITHER SELECTED DIRECTLY BY THE DONOR, OR BY ADOPTACLASSROOM.ORG BASED ON TEACHER'S PROFILES OR ON APPLICATIONS FROM TEACHERS TO OUR SPOTLIGHT FUNDS (ART, STEM, HIGHEST NEED, INCLUSIVE CLASSROOM, AND DISASTER RELIEF). THE ORGANIZATION CONTINUED TO INVEST IN THE RENOVATION OF ITS TECHNOLOGY PLATFORM, WHICH IS ESSENTIAL TO ITS WORK OF CONNECTING DONORS, TEACHERS, AND VENDORS OF EDUCATIONAL PRODUCTS TO SUPPORT CLASSROOMS IN NEED. 3839579 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 16 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X CHUCK STROUD - DIRECTOR OF FINANCE 8773840764 401 2ND AVE N STE 305 MINNEAPOLIS MN 55401 DOUGLAS K SPONG DIRECTOR 0.50 X 0 0 0 JENNIFER COATES DIRECTOR 0.50 X 0 0 0 AMI MIESNER ANDERSON DIRECTOR 0.50 X 0 0 0 ERIK HUCKLE DIRECTOR 0.50 X 0 0 0 TIM MOYNIHAN DIRECTOR 0.50 X 0 0 0 MARTHA PHELPS DIRECTOR 0.50 X 0 0 0 PATRICK STROTHER DIRECTOR 0.50 X 0 0 0 NEELY TAMMINGA DIRECTOR 0.50 X 0 0 0 RYAN VERNOSH DIRECTOR 0.50 X 0 0 0 JEN SWANSON CHAIR 2.00 X X 0 0 0 MATT JOHNSON VICE CHAIR 1.00 X X 0 0 0 JULIE KRUEGER SECRETARY 1.00 X X 0 0 0 KURTS STRELNIEKS TREASURER 1.00 X X 0 0 0 CHARLES J STROUD DIRECTOR OF FINANCE & ADMINISTRATION 40.00 X 16849 0 2044 CAROLYN ABERMAN EVP - CORPORATE PARTNERSHIPS 40.00 X 142074 0 26055 ANN PIFER EXECUTIVE DIRECTOR 40.00 X 148220 0 22724 SANDRA HICKS DIRECTOR OF FINANCE 40.00 X 62290 0 9816 369433 0 60639 2 0 1 0 BRIGHT HAT SOLUTIONS LLC 14318 COSETTE WAY N HUGO MN 55038 TECHNOLOGY OUTSOURCING 141600 1 3860272 3860272 30751 30751 MISCELLANEOUS REVENUE 900099 1292 1292 1292 3892315 1292 0 30751 2626174 2626174 249417 80858 128130 40429 565793 333789 64177 167827 109543 69311 17999 22233 58011 29432 14023 14556 4084 4084 22245 554 21410 281 16748 244 14928 1576 30916 11689 9238 9989 191752 177047 6940 7765 47230 41562 2834 2834 20613 14372 1478 4763 222809 196654 9331 16824 3880 3414 233 233 CORPORATE SPONSOR EVENT 237708 237708 OTHER 51614 16771 24184 10659 BAD DEBT EXPENSE 3000 3000 4461537 3839579 318989 302969 2179224 1809378 205140 240390 35051 26007 1133546 498368 766819 635178 541535 530895 3727769 3241848 216056 109997 200000 216056 309997 X 1053605 533515 1916573 1867441 541535 530895 3511713 2931851 3727769 3241848 -569222 -10640 0 X X 0 1 X 1 0 X 2914322 3301057 4345521 4000239 3860272 18421411 2914322 3301057 4345521 4000239 3860272 18421411 7723678 10697733 25635 26901 4225 11809 30751 99321 5061 3949 9010 18529742 1292 0.57730 0.63810 X 541535 -10640 530895 527744 13791 541535 472841 54903 527744 530731 -57890 472841 520165 10566 530731 1.00000 1 0 1133546 498368 635178 635178 BENEFICIAL INTEREST IN A PERPETUAL TRUST 530895 530895 X 3881675 -10640 -10640 3892315 0 3892315 4461537 0 4461537 0 4461537 PART V, LINE 4: THE ORGANIZATION HAS A BENEFICIAL INTEREST IN A PERPETUAL TRUST WITH THE ASSETS HELD BY A THIRD PARTY. THESE ASSETS ARE CONSIDERED A PERMANENTLY RESTRICTED ENDOWMENT FUND. THE ORGANIZATION HAS NO CONTROL OVER THE INVESTMENT OF THE FUNDS. DISTRIBUTIONS ARE MADE TO THE ORGANIZATION OF NO LESS THAN 5% OF THE FAIR VALUE OF THE FUND AS MEASURED BY A 12 QUARTER ROLLING AVERAGE OF THE FAIR VALUE OF THE FUND. FAIR VALUE OF THE ENDOWMENT FUND INCLUDES ANY UNREALIZED GAINS OR LOSSES. PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE 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 TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF THE TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2019 AND 2018. 1 FUNDS FOR THE PURCHASE OF EDUCATIONAL MATERIALS, CHILDREN'S BOOKS AND OFFICE 11204 2626174 PART I, LINE 2: GOODS PURCHASED CAN ONLY BE SHIPPED TO THE TEACHER'S SCHOOL, NOT TO A HOME ADDRESS. THE ORGANIZATION USES THE NATIONAL CENTER FOR EDUCATIONS STATISTICS ("NCES") TO VERIFY SCHOOL INFORMATION TO ENSURE THAT THE SCHOOL IS AN ACCREDITED EDUCATIONAL INSTITUTION, AND THAT THE MAILING ADDRESS LISTED IN THE TEACHER'S REGISTRATION INFORMATION MATCHED THE ADDRESS LISTED IN THE NCES DATABASE. FOR PRIVATE SCHOOLS OR THOSE UNLISTED IN NCES, WE CALL/EMAIL THE SCHOOL TO CONFIRM USE OF INFORMATION FOUND ON THE SCHOOL WEBSITE OR PROVIDED BY THE TEACHER. ORDERS (GRANTS) ARE NOT ALLOWED TO BE PROCESSED UNTIL THE SCHOOL AND MAILING ADDRESS HAVE BEEN VERIFIED. TEACHERS GENERALLY CHOOSE WHAT TO SPEND THEIR DONATED FUNDS ON FROM THE VENDORS ON THE ORGANIZATION'S WEBSITE. THOSE VENDORS ARE ONLY EDUCATIONAL MATERIAL SUPPLIERS, CHILDREN'S BOOK PUBLISHERS, AND OFFICE SUPPLY VENDORS. IF TEACHERS WANT TO SPEND THEIR FUNDS ON SOMETHING NOT AVAILABLE ON OUR SITE, THEY CAN SUBMIT A REQUEST FOR AN "OUT OF NETWORK" PURCHASE. THOSE ARE REVIEWED FIRST BY A STAFF PERSON. IF ANYTHING LOOKS OUT OF THE ORDINARY OR INAPPROPRIATE, THE STAFF PERSON CALLS THE TEACHER TO ASK WHY THE ITEM IS BEING REQUESTED AND WHAT IT WILL BE USED FOR. THE DIRECTOR OF FINANCE REVIEWS AND APPROVES EVERY PAYMENT FOR OUT-OF-NETWORK PURCHASES. THIS ENSURES THAT ONLY ITEMS APPROPRIATE FOR EDUCATIONAL PURPOSES ARE BEING PURCHASED WITH DONATED FUNDS. X X X X 0 0 0 0 0 0 0 0 0 CAROLYN ABERMAN EVP - CORPORATE PARTNERSHIPS 127074 0 15000 0 0 0 0 0 26055 0 168129 0 0 0 ANN PIFER EXECUTIVE DIRECTOR 148220 0 0 0 0 0 0 0 22724 0 170944 0 0 0 FORM 990, PART III, LINE 2 IN 2018, ADOPTACLASSROOM.ORG LAUNCHED ITS SCHOOL PROGRAM WHICH HELPS SCHOOLS FUNDRAISE FOR PROJECTS USING ADOPTACLASSROOM.ORG'S PLATFORM, SIMILAR TO HOW A TEACHER CROWDFUNDS FOR THEIR CLASSROOM. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE HAS LIMITED AUTHORITY TO ACT BETWEEN FULL BOARD MEETINGS, AND MUST REPORT ANY SUCH ACTIONS TO THE FULL BOARD. NO BROAD DELEGATION OF AUTHORITY EXISTS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE 990 WHICH IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR FINAL APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND KEY MANAGEMENT ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ON AN ANNUAL BASIS. NO SUCH CONFLICTS OF INTEREST WERE FOUND TO EXIST IN THE MOST RECENT FISCAL YEAR. EXECUTIVE DIRECTOR FOLLOWS UP DIRECTLY WITH ANY BOARD MEMBERS WHO FAIL TO SUBMIT THEIR FORM TO ENSURE COMPLIANCE. ADOPT-A-CLASSROOM ASKS EACH EMPLOYEE AND BOARD MEMBER WHETHER HE HAS AN ACTUAL OR POSSIBLE CONFLICT AND TO DESCRIBE ANY RELATIONSHIPS, TRANSACTIONS, OR OTHER CIRCUMSTANCES THAT MAY RESULT IN A CONFLICT OF INTEREST. IF AN ACTUAL OR POSSIBLE CONFLICT ARISES, ADOPT-A-CLASSROOM REFERS SUCH MATTERS TO ITS OUTSIDE LEGAL COUNSEL FOR DETERMINATION, AND RELIES ON LEGAL COUNSEL TO DETERMINE WHETHER A CONFLICT EXISTS, AND WHAT RESTRICTIONS MAY APPLY TO THE RELATED PARTIES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE SEARCH COMMITTEE OF THE BOARD OF DIRECTORS AT THE TIME OF HIRING AND APPROVED BY THE FULL BOARD. SUCH DECISIONS ARE MADE WITH REFERENCE TO EXTERNAL SALARY SURVEYS (PRIMARILY THE MOST RECENT EDITION OF THE MINNESOTA NONPROFIT SALARY AND BENEFIT SURVEY, PRODUCED BY THE MINNESOTA COUNCIL OF NONPROFITS). IN ADDITION, THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL EXECUTIVES OF THE ORGANIZATION WHOSE TOTAL COMPENSATION EXCEEDS $100,000 PER YEAR AT LEAST ONCE EVERY 2 YEARS. THE MOST RECENT REVIEW WAS COMPLETED BY THE COMPENSATION COMMITTEE DURING FISCAL YEAR 2020. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S BYLAWS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE THROUGH THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BYLAWS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: DUE TO THE RELATIVELY SMALL SIZE OF THE BOARD, THE FUNCTIONS OF THE AUDIT COMMITTEE ARE CURRENTLY ASSUMED BY THE FINANCE COMMITTEE. THE FINANCE COMMITTEE REVIEWS THE AUDIT AND 990, WHICH ARE THEN PRESENTED TO THE FULL BOARD FOR FINAL APPROVAL. THE ENGAGEMENT OF THE ACCOUNTING FIRM TO PERFORM THE ANNUAL AUDIT IS APPROVED BY THE BOARD CHAIR IF THERE IS NO CHANGE IN PROVIDERS FROM THE PRIOR YEAR. IF NEW PROVIDERS ARE TO BE SELECTED, THAT SELECTION PROCESS WOULD BE HANDLED BY THE FINANCE COMMITTEE AND APPROVED BY THE FULL BOARD. THE ORGANIZATION'S PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDANT ACCOUNTANT HAS NOT CHANGED DURING THE YEAR.