2017-11-15T16:53:48-06:00 2016-12-31 521186096 RUBINO & COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 208171818 990 2016-01-01 464255260 COMMONLIT INC COMM 2028139218 660 PENNSYLVANIA AVE SE No 402 WASHINGTON DC 20003 PATRICK BROWN TREASURER 2028139218 2017-11-15 1 PATRICIA A O'MALLEY CPA P00285909 3015643636 23.24.109.106 2017-11-15 15:03:37 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7D90D555DB8810B67C63656D42146D15BF616F9F 2016 2017-02-10 21:41:12Z X MICHELLE BROWN 660 PENNSYLVANIA AVE SE No 402 WASHINGTON DC 20003 728845 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 13 9 0 0 63694 728845 0 0 0 0 296 0 63990 728845 0 0 0 0 15548 247642 20668 0 48721 18133 360847 54349 608489 9641 120356 12333 220436 1884 89631 10449 130805 TO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION. 0 0 547287 EDUCATION: DELIVERY OF HIGH-QUALITY, INSTRUCTIONAL MATERIAL TO SUPPORT LITERACY DEVELOPMENT FOR STUDENTS IN GRADES 5-12. 547287 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 13 1 0 0 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 0 1 1 0 0 0 MA DC X MICHELLE BROWN 2028139218 660 PENNSYLVANIA AVE SE No 402 WASHINGTON DC 20003 MICHELLE BROWN CEO & PRESIDENT OF THE BOARD 40.00 X X 21250 0 0 JAMES PATRICK BROWN TREASURER 5.00 X X 0 0 0 BEINING ZHANG DIRECTOR 2.00 X 0 0 0 SARAH MIELBYE DIRECTOR 40.00 X 61833 0 3580 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 83083 0 3580 0 0 0 0 0 370496 358349 728845 728845 0 0 0 X 86592 65413 14846 6333 133357 92153 28344 12860 11030 6296 3956 778 16663 11891 3304 1468 750 750 132264 131275 514 475 2709 2709 63175 57471 5704 109798 106920 2878 29747 15690 14057 19176 19176 2347 50 19 2278 881 881 Indirect Cost Allocatio 0 60128 -65481 5353 608489 547287 12481 48721 1324 5108 11009 206740 588 0 8000 12333 220436 1884 72631 17000 1884 89631 X 10449 130805 10449 130805 12333 220436 120356 0 X 0 1 X 0 0 X 9754 63694 728845 802293 9754 63694 728845 802293 258669 543624 296 296 802589 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 728845 0 728845 0 728845 608489 0 608489 0 608489 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. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF COMMONLIT 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% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2016. COMMONLIT'S POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE ASSESSED OR RECORDED DURING YEAR 2016. COMMONLIT'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, THAT HAVE BEEN FILED AS OF DECEMBER 31, 2016, ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY, FOR THREE YEARS AFTER THEY WERE FILED. MICHELLE BROWN PATRICK BROWN OFFICER & DIRECTOR FUND ONGOING OPERATIONS X 5000 5000 0 0 0 JAMES LYNNE BROWN PARENTS OF PATRICK BROWN, TREASURER 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, O 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 C, line 19 ALL INFORMATION WILL BE PROVIDED UPON REQUEST AND APPROVAL OF THE GOVERNING BODY. Form 990, Part IX, line 11g RECRUITING: Program service expenses 18,737. Management and general expenses 514. Fundraising expenses 0. Total expenses 19,251. CURRICULUM CONSULTING: Program service expenses 4,678. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,678. CONTRACT SERVICES: Program service expenses 107,860. Management and general expenses 0. Fundraising expenses 475. Total expenses 108,335.