2018-05-10T09:07:29-05:00 2017-12-31 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2017-01-01 311545464 Cooperative For Education COOP 5136617000 2300 Montana Avenue No 301 Cincinnati OH 45211 Jason Terwilliger CFO 5136617000 2018-05-08 1 Paula Hume P00537516 5132418313 2017 2022-09-23 18:48:47Z Joseph Berninger 2300 Montana Avenue No 301 Cincinnati OH 45211 3157211 0 X www.coeduc.org X 1997 OH To provide educational improvement services and other charitable services to financially stressed communities and educational institutions and educate North Americans about Guatemala, its poverty and educational services. 12 12 19 250 0 0 2171948 2670936 489148 397944 11312 17775 24044 15786 2696452 3102441 142619 123110 0 0 1799055 2015685 0 0 297795 1470372 1370456 3412046 3509251 -715594 -406810 5323088 5111747 2051555 2062813 3271533 3048934 X To provide educational improvement services and other charitable services to financially stressed communities and educational institutions and educate North Americans about Guatemala, its poverty and educational services. 0 0 487788 4831 129386 Computer Center Program: The computer center program establishes and manages computer centers to provide technical education such as computer basics Microsoft Windows and Microsoft Office. 473415 6403 58272 Textbook Cooperative Program: The Textbook Cooperative Program established new textbook cooperatives and managed existing textbook cooperatives which provide textbooks to students for a small fee which is saved to replace the textbooks so the schools will always have textbooks for their students. 1015142 0 205852 Bridges Including Guatemala Educational Tours: The bridges program is multifaceted and includes the following elements; Guatemala Service Learning Trips - these trips involve visiting Guatemala schools, Education Presentations - trained presenters provide interactive multi-media presentations to schools, churches, civic organizations, and interested individuals about life in Guatemala, The Role of Education in Poverty Reduction and Ways to Help Website Newsletters and Educational Materials - We offer statistical and anecdotal data about Guatemala educational development and ways to get involved, Collaborations - in order to make the most impact in Guatemala we believe in the importance of partnering with other groups with common goals in term the effectiveness and reach of all parties involved. 1063131 111876 4434 Other Program Services include different programs: Culture of REading Program (CORP), Scholarships, Special Projects, etc. 1063131 111876 4434 3039476 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 6 0 1 19 1 0 1 GT CA 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X Jason Terwilliger 5136617000 2300 Montana Ave Suite 301 Cincinnati OH 45211 Brian Jacobs Director 1.00 X 0 0 0 David Noll Director 1.00 X 0 0 0 Jim Banks Director 1.00 X 0 0 0 Mario Contreras Director 1.00 X 0 0 0 Ben Chapman Director 1.00 X 0 0 0 Doug Tyger Director 1.00 X 0 0 0 Ed McCarter Director 1.00 X 0 0 0 Dave Kammer Board Secretary 1.00 X X 0 0 0 Aurora Lambert Board Treasurer 1.00 X X 0 0 0 Paul Porcino Board Vice Chair 1.00 X X 0 0 0 Heidi Jark Board Chair 1.00 X X 0 0 0 Brian Todd Director 1.00 X 0 0 0 Jeffrey Berninger ED - Left 2/17 40.00 X 115734 0 3000 Joseph Berninger Executive Director 40.00 X 105900 0 13612 Patricia Luna CFO - Left 4/17 40.00 X 20864 0 0 Jason Terwilliger Chief Financial Officer 40.00 X 50749 0 2696 293247 0 19308 2 0 0 0 0 3706 120118 2547112 2670936 Tours 611710 205852 205852 Revolving School Fund 611710 187658 187658 Other Program 611710 4434 4434 397944 17775 17775 70556 120118 54770 15786 15786 3102441 397944 0 33561 123110 123110 314555 256578 18577 39400 1347187 1108520 62651 176016 215170 192593 4956 17621 138773 116415 6168 16190 36675 36675 20089 1510 18579 34296 34296 85612 59812 12771 13029 19891 19074 817 196093 177597 3866 14630 9378 8237 236 905 78461 62888 3222 12351 149553 147595 1640 318 29575 22379 1489 5707 55381 55381 10154 9132 211 811 Educational tours 237970 237970 Books for schools 211290 211290 School supplies 82887 82887 Computer Center Equipme 61376 61376 51775 48457 3318 3509251 3039476 171980 297795 1632551 622032 1017116 1926332 301134 275411 326264 342844 71218 76869 1882207 434234 1410805 1447973 564000 420286 5323088 5111747 434138 467887 73945 30498 1529011 1495253 14461 69175 2051555 2062813 X 2777399 2760430 493134 288504 1000 0 3271533 3048934 5323088 5111747 -406810 73975 110236 0 X X 0 1 X 1 0 X 2624941 1793555 3641541 2171948 2670936 12902921 2624941 1793555 3641541 2171948 2670936 12902921 3966699 8936222 5754 7501 16487 11312 17775 58829 38 5382 251 5671 12967421 2696326 0.68910 0.66380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1529011 594208 627966 1495253 1 X 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 216156 216156 640000 15043 624957 8603 8603 0 96975 75577 21398 920473 335011 585462 1447973 Funds Held in Trust 345009 Charitable Remainder Trust 75277 420286 Rotary GG Agency Funds 69175 69175 X 3231186 73975 54770 128745 3102441 0 3102441 3564021 54770 54770 3509251 0 3509251 Part IV, Line 1b: Proceeds for book rental and computer usage fees received from program participants are deposited in a separate account for use in replacing books or computer equipment as they become worn out or outdated. Part IV, Line 2b: Escrow Account Liability: The balance reflects schools deposits held in trust, proceeds for book and computer usage fees received from students (the program participants) and are escrowed in a separate account for use in replacing books or computer equipment as they become worn out or outdated. Part X, Line 2: The Organization is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Form 990 is subject to review and examination by federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, does not have an uncertain income tax positions that are material to the financial statements. Part XI, Line 2d - Other Adjustments: Special Event Expense 54,770. Part XII, Line 2d - Other Adjustments: Special event expenses 54,770. 1 Central American and the Caribbean 2 48 Program Services Education 1952471 2 48 0 0 2 48 1952471 0 1952471 Guatemala Textbooks/Technology 11234 Electronic Fund/Wire Transfer 1 Scholarships Central American and the Caribbean 346 111876 Check 0 0 0 0 0 0 Fall Fiesta Cincinnati 190674 120118 70556 6811 29651 18308 190674 120118 70556 6811 29651 18308 54770 15786 Carlos Villagran Father in law of Executive Director 27053 Contractor 0 Bonnie Forbes Sister of Executive Director 18871 Contractor 0 Form 990, Part VI, Section B, line 11b The CFO reviews the 990. A copy of the 990 is provided to President, Vice President and the entire board prior to the filing. Form 990, Part VI, Section B, line 12c Financial transactions are reviewed to determine whether they include a related party transaction and if so, are disclosed to the CFO, board, finance committee, and independent auditor. Form 990, Part VI, Section B, line 15 Board Finance Committee reviews independent studies of non-profit compensation and determines the appropriate salaries. The proposed salaries are presented to the board for approval. Form 990, Part VI, Section C, line 19 Documents are made available upon request. Form 990, Part XII Line 2c The organization did not change its oversight or selection process during the current tax year.