2018-11-15T11:06:16-06:00 2017-12-31 560574444 CHERRY BEKAERT LLP 4600 EAST WEST HWY STE 200 BETHESDA MD 20814 990 2017-01-01 260006579 THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION CENT 2024207871 1090 VERMONT AVE NW NO 800 WASHINGTON DC 20005 F LANE CARDWELL SECRETARY/TREASURER/DIRECTOR 2024207871 2018-11-08 1 AMANDA ADAMS P00748038 3019513636 38.142.98.34 2018-11-08 12:44:31 ES P 2E714E3C23332E73948D0414F341D65AE97E6CE4 18694F53AD11E15FFCEA276DE93F63B2E746D691 2017 2019-02-21 02:37:17Z SEE SCHEDULE O RICHARD BERMAN 1090 VERMONT AVE NW NO 800 WASHINGTON DC 20005 2834373 0 X SEE SCHEDULE O X 2002 DC RESEARCH AND EDUCATION ON ISSUES RELATED TO CONSUMER CHOICES AND THE ACTIVIST COMMUNITY (CONTINUED) ATTACKING THOSE CHOICES; PROVIDING EDUCATIONAL INFORMATION TO POLICYMAKERS, THE MEDIA AND THE GENERAL PUBLIC. 7 6 1 0 0 0 4538005 2826618 4054 7444 271 311 12 0 4542342 2834373 7500 0 0 0 1652520 1443158 0 0 15747 2270327 1654116 3930347 3097274 611995 -262901 2317401 2240358 326600 512458 1990801 1727900 X TO EDUCATE THE PUBLIC ON CONSUMER ISSUES, INCLUDING THOSE RELATED TO GOVERNMENT REGULATIONS, ESPECIALLY THOSE RELATED TO PRODUCT CHOICES; TO EDUCATE THE PUBLIC ABOUT ORGANIZATIONS THAT WORK ON ISSUES RELATED TO PUBLIC POLICIES, ESPECIALLY THOSE WORKING TO INCREASE (CONTINUED) GOVERNMENT REGULATION AND ELIMINATE CONSUMER CHOICE; TO EDUCATE THE PUBLIC ABOUT ORGANIZATIONS, THEIR FUNDING SOURCES AND THEIR PROGRAM ACTIVITIES. 0 0 2476394 4842 MAINTAINED HUMANEWATCH.ORG, A WATCHDOG PROJECT TO EDUCATE THE PUBLIC ABOUT THE HUMANE SOCIETY OF THE UNITED STATES (HSUS), ITS MISLEADING FUNDRAISING PRACTICES, ITS DISMAL TRACK RECORD OF SUPPORTING PET SHELTERS AND ITS SUPPORT OF A RADICAL ANIMAL RIGHTS AGENDA. HUMANEWATCH ALSO HIGHLIGHTED THE SEXUAL HARRASSMENT SCANDAL THAT LED TO THE RESIGNATION OF HSUS CEO WAYNE PACELLE. RESEARCHED VOLUMES OF HSUS-RELATED DOCUMENTS, INCLUDING FEDERAL TAX FORMS, CORRESPONDENCE, NEWS ARTICLES, LEGAL AND GOVERNMENT DOCUMENTS, HSUS PUBLICATIONS, AND OTHER RECORDS, WHICH THE ORGANIZATION PUBLISHES ON A DYNAMIC WEBSITE THAT GETS MORE THAN 500,000 VISITORS A YEAR. PRODUCED AND PLACED NATIONWIDE ADVERTISING TO EDUCATE DONORS AND THE PUBLIC ABOUT HSUS. PROVIDED BLOG UPDATES AND DIRECT MAIL ON RESEARCH FINDINGS TO EDUCATE THE PUBLIC. EDUCATED MORE THAN HALF A MILLION FACEBOOK FANS AND TWITTER FOLLOWERS. WROTE AND DISTRIBUTED PRESS RELEASES, OPINION EDITORIALS, AND LETTERS TO THE EDITOR TRIGGERING COVERAGE IN RADIO/TV AND ONLINE/PRINT NEWS OUTLETS. IN ADDITION TO THE EXPENSES NOTED ABOVE, CORE RECEIVED AND UTILIZED APPROXIMATELY $2,150 IN DONATED MEDIA AND OTHER SERVICES TO PROMOTE HUMANEWATCH.ORG. PROVIDED EDUCATIONAL INFORMATION ABOUT HSUS TO FEDERAL AND STATE LEGISLATORS AND STAFF. MAINTAINED THE WEBSITE AND SOCIAL MEDIA PRESENCE OF WWW.PETAKILLSANIMALS.COM, INCLUDING RESEARCH TO UPDATE THE INFORMATION ABOUT PETA'S PRACTICE OF PET EUTHANIZATION. PROMOTED THE WEBSITE WITH PRESS RELEASES, OPINION EDITORIALS, AND LETTERS TO THE EDITOR, RESULTING IN COVERAGE IN MEDIA PUBLICATIONS. UTILIZED NEARLY $136,000 IN DONATED SERVICES TO CONDUCT RESEARCH AND PROMOTE PETAKILLSANIMALS.COM AND THE SITE RECEIVED MORE THAN 375,000 VISITS IN 2017. 321308 MAINTAINED THE CENTER FOR ACCOUNTABILITY IN SCIENCE, WHICH EDUCATES THE PUBLIC BY DEBUNKING THE JUNK SCIENCE BEHIND THE MANY NEWS STORIES THAT BOMBARD CONSUMERS, HELPS PRESENT A BALANCED VIEW OF THE SCIENCE BEHIND THESE CLAIMS, AND EXAMINES THE ORGANIZATIONS RELEASING THESE REPORTS TO SCARE CONSUMERS. RESEARCHED AND PRODUCED EDUCATIONAL VIDEOS AND BLOG POSTS ON ACCOUNTABLESCIENCE.COM AND THROUGH SOCIAL MEDIA ON FACEBOOK, TWITTER, AND YOUTUBE PRESENCE. SPECIFICALLY HIGHLIGHTED ISSUES WITH CALIFORNIA'S PROP 65 LAW. PROMOTED CAS WITH ONLINE ADVERTISING. MEDIA OUTREACH TRIGGERED COVERAGE IN MORE THAN 100 MEDIA OUTLETS. PROVIDED EDUCATIONAL INFORMATION ON SCIENTIFIC ISSUES TO FEDERAL AND STATE LEGISLATORS AND STAFF. UTILIZED OVER $54,000 IN DONATED SERVICES TO CONDUCT RESEARCH AND PROMOTE ACCOUNTABLESCIENCE.COM TO THE MEDIA AND THE PUBLIC. 117901 1401 MAINTAINED THE DYNAMIC WEBSITE CONSUMERFREEDOM.COM, EDUCATING THE PUBLIC, POLICYMAKERS, AND THE MEDIA ON ISSUES RELATED TO PUBLIC CHOICE ON FOOD, BEVERAGE, AND OTHER CONSUMER ISSUES. RESEARCHED AND POSTED BLOG POSTS ON ISSUES RELATED TO CONSUMER CHOICE. PROMOTED CONSUMER CHOICE ISSUES ON SOCIAL MEDIA PLATFORMS. PRODUCED AND PLACED REGIONAL EDUCATIONAL ADVERTISEMENTS. WROTE AND PUBLISHED PRESS RELEASES, LETTERS TO THE EDITOR AND OPINION EDITORIALS IN NATIONAL AND REGIONAL NEWS PUBLICATIONS ON TOPICS RELATED TO OBESITY, FOOD CHOICES, AND OTHER CONSUMER ISSUES RESULTING IN EXTENSIVE COVERAGE. UTILIZED APPROXIMATELY $20,000 IN DONATED MEDIA AND OTHER SERVICES TO CONDUCT RESEARCH AND PROMOTE CONSUMERFREEDOM.COM TO THE MEDIA AND THE PUBLIC. 25803 1201 MAINTAINED THE ENVIRONMENTAL POLICY ALLIANCE PROJECT (INCLUDING BIGGREENRADICALS.COM, EPAFACTS.COM, GREENDECOYS.COM, AND STOPTHEEPA.COM) WHICH EDUCATES THE PUBLIC ABOUT ENVIRONMENTAL ACTIVISTS, THEIR AGENDAS THAT AFFECT CONSUMER CHOICES, THEIR DEEP CONNECTIONS WITH GOVERNMENT AGENCIES, THEIR FUNDING SOURCES, AND MANY OF THEIR TACTICS INVOLVING ESTABLISHING FRONT GROUPS. ENGAGED IN ISSUE RESEARCH, PROVIDING INFORMATION ON ENVIRONMENT-RELATED ISSUES VIA MULTIPLE WEBSITES, REGULARLY UPDATED BLOGS, TRADITIONAL MEDIA OUTREACH, SOCIAL MEDIA CAMPAIGNS, AND PRODUCING AND DISTRIBUTING ONLINE VIDEOS. 7138 MAINTAINED THE ACTIVISTFACTS.COM WEBSITE. CONTINUED RESEARCHING, PRODUCING, AND UPDATING IN-DEPTH PROFILES OF ORGANIZATIONS, CELEBRITIES, FOUNDATIONS, AND KEY PLAYERS ACTIVE IN PUBLIC POLICY DEBATES. CONTINUED TO PROMOTE CREWEXPOSED.COM, A WEBSITE FEATURING A POLICY REPORT AND EXPOS ON THE CENTER FOR RESPONSIBILITY AND ETHICS IN WASHINGTON AND THEIR TRACK RECORD OF ATTACKING CONSERVATIVE LEGISLATORS AND ORGANIZATIONS. PROMOTED THE WEBSITE THROUGH ONLINE ADVERTISING. UTILIZED APPROXIMATELY $1,000 IN DONATED MEDIA AND OTHER SERVICES TO CONDUCT RESEARCH AND PROMOTE ACTIVISTFACTS.COM TO THE MEDIA AND THE PUBLIC. 32941 1201 2948544 1 1 0 1 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 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 15 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 7 6 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 AL AR CT FL GA IL KS KY MA MD MI MN MS NC NH NJ NM OH OK OR PA RI SC TN VA WI X RICHARD BERMAN 2024207871 1090 VERMONT AVE NW 800 WASHINGTON DC 20005 RICHARD BERMAN PRESIDENT, EXEC. DIRECTOR 15.30 X X 11850 0 0 F LANE CARDWELL SECRETARY & TREASURER/DIRE 0.15 X X 500 0 0 JAMES BLACKSTOCK DIRECTOR 0.15 X 500 0 0 DAVID BROWNE DIRECTOR 0.10 X 500 0 0 DANIEL MINDUS DIRECTOR 0.10 X 500 0 0 RICHARD VERRECCHIA DIRECTOR 0.10 X 500 0 0 NELSON MARCHIOLI DIRECTOR 0.10 X 500 0 0 14850 0 0 0 0 0 0 RICHARD BERMAN AND COMPANY INC 1090 VERMONT AVE NW 800 WASHINGTON DC 20005 MGMT, ADVERTISING, RESEARCH & ACCT FEES 1428785 FOX NEWS NETWORK LLC 1211 6TH AVENUE NEW YORK NY 10036 MEDIA ADVERTISING 365170 FACEBOOK 15161 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MEDIA ADVERTISING 274421 AT&T CORP (DIRECTTV) ONE ROCKEFELLER PLAZA 5TH FLOOR NEW YORK NY 10020 MEDIA ADVERTISING 170000 LAMAR TEXAS LP PO BOX 96030 BATON ROUGE LA 70896 MEDIA ADVERTISING 145000 6 2826618 2826618 EXPENSE REIMBURSEMENTS 900099 7444 7444 7444 311 311 2834373 7444 0 311 13425 3000 10425 1428785 1319524 109261 948 948 22485 21824 661 14960 14960 98391 97357 1034 1385655 1385655 26447 23847 2374 226 71498 67969 431 3098 20582 20566 16 2699 824 1875 TAXES,LICENSES,AND FEES 10774 10719 55 SUBSCRIPTIONS AND PUBLI 159 159 DUES AND MEMBERSHIPS 100 100 366 366 3097274 2948544 132983 15747 774429 266883 1478478 1810210 57724 160383 45 2882 6725 0 19733 19733 0 0 0 2317401 2240358 326600 512458 326600 512458 X 30010 -282011 1960791 2009911 1990801 1727900 2317401 2240358 -262901 0 X X 0 1 X 1 0 X 1485994 3559888 5100664 4538005 2826618 17511169 1485994 3559888 5100664 4538005 2826618 17511169 10181938 7329231 121 104 125 271 311 932 31 56 12 99 17512200 23219 0.41850 0.47660 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPEECH HONORARIUM - REPRINT PERMISSION FEE - BUMPER STICKER SUBSIDY - PUBLIC DISCLOSURE COPY FEE INCOME - 2013 AMOUNT: $ 31. 2014 AMOUNT: $ 56. MISCELLANEOUS INCOME - 2016 AMOUNT: $ 12. 393 0 393 3096881 3097274 304864 76216 0 0 348366 317098 346517 304864 1316845 1975268 6 8295 18575 393 27269 87092 79275 86629 76216 329212 493818 6 393 399 19733 19733 0 0 X 3047803 213430 213430 2834373 0 2834373 3310704 213430 213430 3097274 0 3097274 PART X, LINE 2: MANAGEMENT HAS EVALUATED THE EFFECT OF GUIDANCE PROVIDED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THE CENTER CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT DECEMBER 31, 2017. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE CENTER HAD NO UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2017. RICHARD BERMAN AND CO INC SEE PART V 1428785 SEE PART V 0 SCHEDULE L, PART IV (B) - DESCRIPTION OF RELATIONSHIP: ENTITY MORE THAN 35% OWNED BY RICHARD BERMAN, PRESIDENT SCHEDULE L, PART IV (D) - DESCRIPTION OF SERVICES: SERVICES PROVIDED INCLUDE RESEARCH AND MONITORING/ANALYSIS ON ISSUES IMPORTANT TO THE ORGANIZATION, ADVERTISING, PUBLIC AND MEDIA RELATIONS, PROGRAM MANAGEMENT AND PROMOTION OF INFORMATION TO THE PUBLIC, ACCOUNTING AND FINANCIAL OPERATIONS, MANAGEMENT, GENERAL AND ADMINISTRATIVE, MEETING PLANNING, AND ADDITIONAL SERVICES AS NEEDED IN MEETING THE OBJECTIVE OF THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION IN THE FULFILLMENT OF ITS MISSION AND EXEMPT PURPOSES. FORM 990, PAGE 1, ITEM J: WEBSITES INCLUDE THE FOLLOWING: COREPROJECTS.COM, CONSUMERFREEDOM.COM, ACTIVISTFACTS.COM, HUMANEWATCH.ORG, PETAKILLSANIMALS.COM, HUMANEFORPETS.ORG, CREWEXPOSED.COM, ENVIRONMENTALPOLICYALLIANCE.COM, BIGGREENRADICALS.COM, ACCOUNTABLESCIENCE.COM, EPAFACTS.COM, GREENDECOYS.COM, PROP65SCAM.COM, HELPPETSHELTERS.COM FORM 990, PAGE 1, ITEM C: DOING BUSINESS AS: THE CENTER FOR CONSUMER FREEDOM HUMANEWATCH ENVIRONMENTAL POLICY ALLIANCE HUMANE SOCIETY FOR SHELTER PETS THE CENTER FOR ACCOUNTABILITY IN SCIENCE FORM 990, PART VI, SECTION A, LINE 3 RICHARD BERMAN AND COMPANY, INC. IS THE MANAGEMENT COMPANY FOR THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION. RICHARD BERMAN, PRESIDENT AND EXECUTIVE DIRECTOR OF THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION, WAS COMPENSATED AS PRESIDENT OF RICHARD BERMAN AND COMPANY, INC. DURING 2017. DUE TO THE CENTER'S ESTABLISHED ACCOUNTING AND FINANCIAL INTERNAL CONTROL PROCESSES, WHICH HAVE BEEN APPROVED BY AN INDEPENDENT CPA FIRM, THE CONFIDENTIAL COMPENSATION INFORMATION IS UNAVAILABLE TO THE PREPARER AND SIGNING OFFICER. FORM 990, PART VI, SECTION B, LINE 11B THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION'S FORM 990 WAS REVIEWED BY MANAGEMENT. MEMBERS OF THE GOVERNING BODY AND OUTSIDE LEGAL COUNSEL BOTH RECEIVED AND REVIEWED COPIES OF THIS FORM 990 REDACTED FOR DONOR INFORMATION, PRIOR TO ITS FILING. COMMENTS WERE ADDRESSED BEFORE THE RETURN WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION REQUIRES THE OFFICERS AND DIRECTORS TO READ AND SIGN THE POLICY AND TO DISCLOSE ANY CONFLICT OF INTEREST THEY MAY HAVE TO THE ENTIRE BOARD. THE BOARD THEN DECIDES WHETHER OR NOT THERE EXISTS A CONFLICT. ANY OFFICERS OR BOARD MEMBERS WITH CONFLICTS ARE RECUSED FROM VOTING UPON ISSUES INVOLVING THEIR PARTICULAR CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION REQUIRES THAT COMPENSATION FOR THE DIRECTORS AND EMPLOYEES BE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS; PERSONS WITH CONFLICTS OF INTEREST REGARDING THE COMPENSATION ARRANGEMENT AT ISSUE ARE RECUSED. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING ARE DONE WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION EXCEPT THROUGH THOSE DOCUMENTS FILED WITH ITS FORM 1023 EXEMPTION APPLICATION (COPY AVAILABLE UPON REQUEST AT THE ORGANIZATION'S HEADQUARTERS IN WASHINGTON, DC) AS REQUIRED BY LAW. FORM 990, PART XII, LINE 2C THE INDEPENDENT MEMBERS OF CORE'S AUDIT COMMITTEE MADE NO CHANGES IN SELECTION OF AUDITOR OR OVERSIGHT PROCESS IN 2017.