2018-11-15T12:32:32-06:00 2017-12-31 521186096 RUBINO & COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 208171818 990 2017-01-01 464255260 COMMONLIT INC COMM 2028139218 660 PENNSYLVANIA AVE SE NO 302 WASHINGTON DC 20003 MICHELLE BROWN CEO 2028139218 2018-11-15 1 PATRICIA A O'MALLEY CPA P00285909 3015643636 23.24.109.106 2018-11-15 09:41:24 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7D90D555DB8810B67C63656D42146D15BF616F9F 2017 2018-06-14 16:35:46Z X MICHELLE BROWN 660 PENNSYLVANIA AVE SE NO 302 WASHINGTON DC 20003 2542007 0 X WWW.COMMONLIT.ORG X 2013 MA TO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION. 6 5 26 9 0 0 728845 2442339 0 99668 0 0 0 0 728845 2542007 0 0 0 0 247642 1464656 0 0 36335 360847 760849 608489 2225505 120356 316502 220436 575952 89631 128645 130805 447307 TO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION. 0 0 2072640 99668 EDUCATION: DELIVERY OF HIGH-QUALITY, INSTRUCTIONAL MATERIAL TO SUPPORT LITERACY DEVELOPMENT FOR STUDENTS IN GRADES 3-12. 2072640 1 1 0 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 26 1 0 0 0 0 0 0 0 0 X 6 5 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 MA X MICHELLE BROWN 2028139218 660 PENNSYLVANIA AVENUE SE NO 302 WASHINGTON DC 20003 MICHELLE BROWN CEO & PRES OF BOARD 40.00 X X 85000 0 0 BEINING ZHANG DIRECTOR 2.00 X 0 0 0 JEANNE ALLEN DIRECTOR 2.00 X 0 0 0 JOHN COYNE DIRECTOR 2.00 X 0 0 0 KODJO WILDER DIRECTOR 2.00 X 0 0 0 MARY GRACE TIGHE DIRECTOR 2.00 X 0 0 0 JAMES PATRICK BROWN TREASURER 5.00 X 0 0 0 SARAH ROBERTSON SECRETARY 40.00 X 80000 0 4224 HELIO RODRIGUES SOFTWARE ARCHITECT 40.00 X 126830 0 0 GARY FLESHMAN SENIOR WEB APPLICATIONS ENGINEER 40.00 X 132000 0 0 423830 0 4224 2 0 0 0 RUBINO & COMPANY CHARTERED 6903 ROCKLEDGE DR SUITE 1200 BETHESDA MD 20814 ACCOUNTING AND GRANT MANAGEMENT 120557 1 2135299 307040 2442339 MARKETING AND SALES 900099 99668 99668 99668 2542007 99668 0 0 X 169224 143724 25500 1122704 1063386 59318 67749 67749 104979 104979 134193 42055 92138 226019 213659 604 11756 18420 15540 2880 107030 75850 30673 507 138752 130885 7867 99538 96583 2955 29279 10501 18778 182 182 12 12 7424 7424 FRINGE ALLOCATION 0 161073 -161073 INDIRECT COST ALLOCATIO 0 145413 -147827 2414 2225505 2072640 116530 36335 5108 191360 206740 359217 588 17375 8000 8000 220436 575952 72631 111645 17000 17000 89631 128645 X 130805 303355 143952 130805 447307 220436 575952 316502 0 X X 0 1 X 1 1 1 X 9754 63694 728845 2442339 3244632 9754 63694 728845 2442339 3244632 196235 3048397 296 296 3244928 99668 X 0 X 2642007 100000 100000 2542007 0 2542007 2325505 100000 100000 2225505 0 2225505 PART X, LINE 2: COMMONLIT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. 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, COMMONLIT 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. COMMONLIT'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, THAT HAVE BEEN FILED AS OF DECEMBER 31, 2017, ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY, FOR THREE YEARS AFTER THEY WERE FILED. MICHELLE BROWN PATRICK BROWN MICHELLE BROWN IS CEO & PRES OF THE BD; PATRICK BROWN IS TREASURER ZERO-INTEREST LOAN TO FUND ONGOING OPERATIONS X 5000 5000 0 0 0 JAMES LYNNE BROWN PARENTS OF PATRICK BROWN, TREASURER ZERO-INTEREST LOAN TO FUND ONGOING OPERATIONS X 12000 12000 0 0 0 17000 FORM 990, PART VI, SECTION A, LINE 2 MICHELLE BROWN & JAMES PATRICK BROWN ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 3 COMMONLIT DELAGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES TO RUBINO AND COMPANY, CHARTERED. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S ACCOUNTANTS PROVIDE A DRAFT 990 TO THE BOARD OF DIRECTORS AND TREASURER. THE BOARD AND TREASURER PROVIDE COMMENTS, WHICH THE CPA FIRM INCORPORATES. THE CPA FIRM PROVIDES THE FINAL RETURN TO THE CEO, WHO APPROVES, SIGNS, AND SUBMITS. FORM 990, PART VI, SECTION B, LINE 12C COMMONLIT'S MANAGEMENT AND BOARD MEMBERS ARE SUBJECT TO A WRITTEN CONFLICT OF INTEREST POLICY. IN ADDITION TO SELF-REPORTING BY OFFICERS, DIRECTORS, AND KEY EMPLOYEES, MANAGEMENT FLAGS POTENTIAL CONFLICTS OF INTEREST REGARDING PURCHASES, POTENTIAL PARTNERSHIPS, AND EARNED REVENUE OPPORTUNITIES. DURING 2017, NO CONFLICTS OF INTEREST WERE IDENTIFIED. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION WILL BE PROVIDED UPON REQUEST AND APPROVAL OF THE GOVERNING BODY. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 213,659. MANAGEMENT AND GENERAL EXPENSES 64. FUNDRAISING EXPENSES 11,756. TOTAL EXPENSES 225,479. CURRICULUM CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 540. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 540.