2018-11-09T07:43:45-06:00 2018-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN STREET SUITE 400 CARMEL IN 46032 990 2017-07-01 461888092 CERTELL INC CERT 3178701050 3077 E 98TH STREET NO 275 INDIANAPOLIS IN 46280 FREDRIC FRANSEN PRESIDENT/ CEO 3178701050 2018-11-08 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2018-11-08 38.109.186.2 2018-11-08 09:18:25 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 38D9E49CC0CA71BE8938C550DFC6219FF2DB8390 2017 2019-02-21 02:37:17Z FREDRIC FRANSEN 3077 E 98TH STREET NO 275 INDIANAPOLIS IN 46280 1218668 0 X WWW.CERTELL.ORG X 2013 IN 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. 3 2 7 3 0 0 782324 1212363 3791 5330 2096 1468 1497 -493 789708 1218668 1748 92500 0 0 360360 427598 44182 34306 91297 433958 546611 840248 1101015 -50540 117653 431999 539582 42603 32533 389396 507049 X 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. 0 0 425595 92500 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 37,000 STUDENTS 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 700 TEACHERS, TEACHING MORE THAN 60,000 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. 228663 4837 CERTELL@WORK THE ORGANIZATION OFFERS FEE-BASED, HYBRID WORKPLACE 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. 228662 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. 882920 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 1 7 1 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X FREDRIC FRANSEN 3178701050 3077 E 98TH STREET NO 275 INDIANAPOLIS IN 46280 FREDRIC FRANSEN PRESIDENT/ CEO 30.00 X X 93723 0 2677 GARY GEIPEL TREASURER 5.00 X X 0 0 0 EFTYCHIS GREGOS-MOURGINAKIS SECRETARY 5.00 X X 0 0 0 RYAN KELLER COO 50.00 X 108828 0 2981 202551 0 5658 1 0 0 0 0 1212363 1212363 COURSE FEES 900099 5330 5330 5330 1468 1468 MISCELLANEOUS REVENUE 900099 -493 -493 -493 1218668 4837 0 1468 X 92500 92500 235670 188536 23567 23567 139756 113922 9431 16403 23111 18377 2249 2485 29061 23147 2850 3064 251182 253071 -1925 36 226 226 40274 40274 34306 34306 140804 115280 25004 520 10655 5582 4479 594 11562 5488 6074 27022 21396 2794 2832 29082 22754 428 5900 9570 7360 2160 50 5541 5541 7140 5023 1452 665 TRAINING/PROFESSIONAL D 10185 10000 185 OTHER EXP 3368 258 2235 875 1101015 882920 126798 91297 20461 379898 396754 145471 1940 6910 16873 11569 10845 5304 1999 1999 431999 539582 42603 32533 42603 32533 X 145221 13413 244175 493636 389396 507049 431999 539582 117653 0 X X 0 1 X 1 0 X 15253 950100 575274 728324 1212363 3481314 15253 950100 575274 728324 1212363 3481314 680753 2800561 1362 2096 1468 4926 209 1497 -493 1213 3487453 9121 X 16873 11569 5304 5304 X 1287022 68354 68354 1218668 0 1218668 1169369 68354 68354 1101015 0 1101015 PART X, LINE 2: 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, 2018 AND 2017, 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, 2017 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). X X X X X 0 A C FITZGERALD & ASSOCIATES 225 N WASHINGTON ST ALEXANDRIA VA 22314 ASSISTS WITH RESEARCH, GRANT WRITING, AND STRATEGY 0 0 34306 0 34306 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 WY 1 GEORGE MASON UNIVERSITY 4400 UNIVERSITY DRIVE FAIRFAX VA 22030 540836354 92500 LAW & ECONOMICS CENTER 1 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 115,280. MANAGEMENT AND GENERAL EXPENSES 25,004. FUNDRAISING EXPENSES 520. TOTAL EXPENSES 140,804. FORM 990, PART XII, LINE 2C: THE PROCESSES HAVE NOT CHANGED FROM THE PRIOR YEAR.