2025-11-06T11:28:53-06:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-01-01 650877085 Council of Parent Attorneys and Advocates Inc % MS DENISE S MARSHALL COUN 8444267224 PO Box 6767 Baltimore MD 212856767 DENISE MARSHALL CEO 8444267224 2025-11-15 true true RICHARD RUVELSON P00234075 3012726000 2024 2025-03-06 01:10:19Z DENISE MARSHALL PO Box 6767 Baltimore MD 212856767 3573417 false X www.copaa.org X 1998 FL COPAA's MISSION IS TO PROTECT AND ENFORCE THE LEGAL AND CIVIL RIGHTS OF STUDENTS WITH DISABILITIES AND THEIR FAMILIES. THE PRIMARY GOAL IS TO SECURE HIGH QUALITY EDUCATIONAL SERVICES FOR CHILDREN WITH DISABILITIES. 20 20 4 694 0 0 56619 713197 1217311 1288754 21766 25660 2382 2323 1298078 2029934 0 12610 0 0 401320 508759 0 0 15309 918856 1154460 1320176 1675829 -22098 354105 888109 1292241 591673 620543 296436 671698 X COPAA'S MISSION IS TO PROTECT AND ENFORCE THE LEGAL AND CIVIL RIGHTS OF STUDENTS WITH DISABILITIES AND THEIR FAMILIES. THE PRIMARY GOAL IS TO SECURE HIGH QUALITY EDUCATIONAL SERVICES FOR CHILDREN WITH DISABILITIES. false false 290886 STAFF TIME SPENT ON VARIOUS COMMITTEES SUCH AS GOVERNMENT RELATIONS, AMICUS, TRAINING, ETC. AS WELL AS CERTAIN LOBBYING ACTIVITIES. COPPA PARTICIPATES BOTH AS COUNSEL AND ORGANIZATIONAL PLAINTIFFS IN STATE AND NATIONAL IMPACT LITIGATION TO PROTECT STUDENT AND PARENT RIGHTS UNDER THE LAW. 368837 413040 A SERIES OF 90-MINUTE INFORMATIONAL WEBINARS FROM THE ANNUAL CONFERENCE ARE AVAILABLE IN THE LEARNING CENTER. LEARNING PATHS ON TOPICS RELATED TO THE MISSION ARE ALSO AVAILABLE TO THE MEMBERSHIP AND COLLEAGUES. IN ADDITION, SPECIAL EDUCATION ADVOCACY TRAINING (SEAT) WAS OFFERED AS A COMBINATION OF SELF-PACED WEB LEARNING, READINGS, GROUP AND INDIVIDUAL ASSIGNMENTS AS WELL AS LIVE VIRTUAL CLASSROOMS. PROVIDE SPECIFIC TECHNICAL ASSISTANCE TOPIC BRIEFS ON SUBJECT OF IMPORTANCE TO COPAA MEMBERS. COPPA PROVIDES A 12 WEEK ONLINE TRAINING ON SPECIAL EDUCATION LAW AND RELATED SERVICES FOR ATTORNEYS EACH YEAR. 442235 557465 EACH YEAR IN MARCH, MEMBERS AND PROSPECTIVE MEMBERS GATHER FOR THE COPAA ANNUAL CONFERENCE. THE CONFERENCE CHANGES LOCATION EACH YEAR, ALTERNATING IN DIFFERENT REGIONS OF THE COUNTRY. THE COPAA CONFERENCE PROVIDES UNIQUE OPPORTUNITIES FOR TRAINING AND NETWORKING WITH THE MOST EXPERIENCED AND KNOWLEDGEABLE SPECIAL EDUCATION ADVOCATES AND ATTORNEYS ON PARTICULAR EDUCATIONAL ISSUES. EXHIBITS, BREAKOUTS, NETWORKING, AND PRE-CONFERENCE SESSIONS ARE ALL INCLUDED. PARTICIPANTS ATTEND THE CONFERENCE TO LEARN ABOUT THE MOST RECENT CASES, LEGISLATIVE CHANGES, AND THE LATEST DISABILITY SPECIFIC EDUCATIONAL INTERVENTIONS. APPROXIMATELY 600 REGISTRANTS ATTEND THE CONFERENCE EACH YEAR. 416939 0 318249 OUTREACH, INFORMATION AND ENGAGEMENT 416939 0 318249 1518897 true true false true false false false false false false true true false false false true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 28 0 true 4 true false false false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true false false CA MD X MS DENISE S MARSHALL 8444267224 PO BOX 6767 TOWSON MD 21285 X DENISE MARSHALL CEO 40.0 0.0 X 183045 0 10963 MARCIE HIPPLE DIR. OF DEVELOP & MBR SVCS 40.0 0.0 X 109085 0 5056 DAVID JEFFERSON CHAIR 4.0 0.0 X X 0 0 0 JESSE CUTLER ESQ VICE CHAIR 4.0 0.0 X X 0 0 0 ALEXIS CASILLAS ESQ TREASURER 4.0 0.0 X X 0 0 0 MISSY ALEXANDER JD SECRETARY 4.0 0.0 X X 0 0 0 MANDY FAVALORO IMMEDIATE PAST CHAIR 4.0 0.0 X 0 0 0 TAL GOLDIN BOARD MEMBER 4.0 0.0 X 0 0 0 KIMBERLY JACKSON BOARD MEMBER 4.0 0.0 X 0 0 0 JON ZIMRING BOARD MEMBER 4.0 0.0 X 0 0 0 EILEEN CRUMM BOARD MEMBER 4.0 0.0 X 0 0 0 ANDREW FEINSTEIN BOARD MEMBER 4.0 0.0 X 0 0 0 CRAIG GOODMARK BOARD MEMBER 4.0 0.0 X 0 0 0 ELLEN SAIDEMAN BOARD MEMBER 4.0 0.0 X 0 0 0 CHAUNTA TSEGYE BOARD MEMBER 4.0 0.0 X 0 0 0 MAUREEN VAN STONE BOARD MEMBER 4.0 0.0 X 0 0 0 MATT COHEN BOARD MEMBER 4.0 0.0 X 0 0 0 CYNTHIA DANIELS HALL BOARD MEMBER 4.0 0.0 X 0 0 0 MICHAEL GILBERG BOARD MEMBER 4.0 0.0 X 0 0 0 MICHELE KULE-KORGOOD BOARD MEMBER 4.0 0.0 X 0 0 0 JENNIFER DENISE LAVIANO BOARD MEMBER 4.0 0.0 X 0 0 0 DENISE SMITH BOARD MEMBER (THRU. 2/28/24) 4.0 0.0 X 0 0 0 292130 0 16019 2 false true false Selene Almazan Law LLC 43 Randolph Road Suite 202 SILVER SPRING MD 20904 Legal Services 136619 1 54457 658740 713197 CONFERENCE FEES 611710 557465 557465 WEBINAR TRAINING 611710 413040 413040 MEMERSHIP DUES 611710 318249 318249 1288754 20831 20831 0 0 0 0 0 1548312 1543483 4829 4829 4829 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 2323 2323 2323 2029934 1288754 27983 X 0 12610 12610 0 0 194008 164907 29101 0 242778 220961 21817 6630 6144 486 32697 29751 2946 32646 28910 3736 0 158782 158782 62623 62623 0 0 0 386157 369318 1624 15215 0 64349 58787 5562 38563 38563 0 8000 8000 7865 7865 0 282337 282337 0 0 4217 2943 1274 3545 1828 1717 ON-LINE TRAINING 117336 117336 STAFF & BOARD DEVELOPMENT 26 26 DUES AND SUBSCRIPTIONS 9250 9080 170 MISCELLANEOUS 11410 8749 2567 94 1675829 1518897 141623 15309 X 202866 174805 366189 44717 0 287372 35 11358 0 0 0 0 0 0 0 0 67021 87941 22123 9389 16339 12734 0 0 235659 673314 0 0 0 0 0 0 888109 1292241 77940 114296 0 0 513733 506247 0 0 0 0 0 0 0 0 0 0 0 0 591673 620543 X 262765 197182 33671 474516 296436 671698 888109 1292241 354105 21157 X X true X false true false X 334901 316759 423204 56619 713197 1844680 658032 513633 735194 1217311 1288754 4412924 0 0 0 992933 830392 1158398 1273930 2001951 6257604 29493 22450 27711 27845 626947 734446 0 29493 22450 27711 27845 626947 734446 5523158 6340 10598 12862 21766 20831 72397 0 6340 10598 12862 21766 20831 72397 0 1922 1543 2376 2382 2323 10546 1001195 842533 1173636 1298078 2025105 6340547 0.87108 0.96273 0.01142 0.01137 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40057 37114 77171 1598657 1675828 233791 58448 158275 195761 207018 233791 794845 1192268 62235 63489 71878 77171 274773 39569 48940 51755 58448 198712 298068 19131 21483 35691 40057 116362 7405 6446 959 14718 2943 11775 12734 EXCHANGE TRADED FUNDS 131289 F MUTUAL FUNDS 134091 F GOVERNMENT SECURITIES 407934 F 673314 0 0 X FORM 990, SCHEDULE D, PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONTRIBUTIONS TO THE ORGANIZATION QUALIFY FOR A CHARITABLE CONTRIBUTION DEDUCTION. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE ORGANIZATION HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. FASB ASC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION'S MANAGEMENT HAS EVALUATED THE IMPACT OF THIS GUIDANCE TO ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. true SCHOLARSHIPS 9 12610 PART I, LINE 2: EACH YEAR COPAA PROVIDES SCHOLARSHIPS FOR EMERGING AND FINANCIALLY NEEDY SPECIAL EDUCATION ADVOCATES TO ATTEND THE ANNUAL CONFERENCE. THE BETH GOODMAN SCHOLARSHIP COMMITTEE SELECTS THE RECIPIENTS FROM A POOL OF APPLICANTS ACCORDING TO PRE-DETERMINED GUIDELINES. THE SCHOLARSHIP IS DESIGNED TO ASSIST COPAA MEMBERS IMPROVE AND STRENGTHEN THEIR SKILLS SO THEY CAN BETTER ADVOCATE FOR CHILDREN WITH DISABILITIES. COPAA RECOGNIZES THAT PARENTS OFTEN DEVELOP ADVOCACY SKILLS ON BEHALF OF THEIR OWN CHILDREN. HOWEVER, PLEASE NOTE THAT THIS SCHOLARSHIP IS INTENDED TO HELP RECIPIENTS BETTER ADVOCATE ON BEHALF OF CHILDREN OTHER THAN THEIR OWN. THE BETH GOODMAN SCHOLARSHIP HELPS DEFRAY CONFERENCE EXPENSES FOR COPAA MEMBERS WHO MEET THE FINANCIAL REQUIREMENTS AND WHO HAVE MADE SIGNIFICANT CONTRIBUTIONS TO SPECIAL-EDUCATION ADVOCACY. TO MONITOR PARTICIPATION DURING THE CONFERENCE, RECIPIENTS MUST SIGN IN AND OUT EACH DAY AND ALSO VOLUNTEER TO WORK 3-4 HOURS AT CONFERENCE EVENTS. false false false false false false false false false DENISE MARSHALL CEO 183045 0 0 0 0 0 5479 0 5484 0 194008 0 0 0 FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES OUTREACH, INFORMATION AND ENGAGEMENT: ON-LINE MEMBER COMMUNITY THAT FACILITATES PEER-TO-PEER NETWORKING, INFORMATION SHARING, RESOURCES AND OUTREACH. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDITORS AND THEN A DRAFT COPY OF THE RETURN IS PROVIDED TO THE ORGANIZATION FOR REVIEW. THE ACCOUNTANT FIRST AGREES ALL AMOUNTS TO THE GENERAL LEDGER AND FINANCIAL STATEMENTS AND DISCUSSES ANY QUESTIONS WITH THE AUDITORS. ONCE THIS IS DONE THEN THE ACCOUNTANT REVIEWS THE ENTIRE RETURN WITH THE CEO AND THEN THE RETURN IS DISTRIBUTED TO THE BOARD OF DIRECTORS VIA E-MAIL FOR THEIR REVIEW. ALL QUESTIONS ARE THEN SUMMARIZED AND DISCUSSED WITH THE AUDITOR. ALL REQUIRED CHANGES ARE MADE BY THE AUDITOR AND A FINAL RETURN IS REVIEWED AND SIGNED BY THE TREASURER. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY AND ANNUALLY MANAGEMENT DISCUSSES THIS IMPORTANT DOCUMENT WITH THE BOARD OF DIRECTORS AND HAS THEM SIGN THE AGREEMENT ANNUALLY TO ENSURE IT IS CURRENT. FORM 990, PART VI, SECTION C, LINE 19: ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS ARE KEPT IN THE ORGANIZATION'S MAIN OFFICE. BEING PUBLIC DOCUMENTS, THEY ARE AVAILABLE TO ANYONE UPON REQUEST. THE ORGANIZATION MAINTAINS A WEBSITE THAT INCLUDES PUBLIC INFORMATION REGARDING PROGRAMMING AND OUTREACH. AN ANNUAL REPORT IS PUBLISHED ON THE ORGANIZATION'S WEBSITE AND E-MAILED TO ITS MEMBERS. THIS REPORT IS AVAILABLE TO ANYONE UPON REQUEST. ADDITIONALLY, THE ORGANIZATION RETAINS COPIES OF THE ANNUAL AUDIT FOR REVIEW BY ANYONE UPON REQUEST. THESE AUDIT REPORTS ARE ALSO INCLUDED WITH MOST GRANT APPLICATIONS. FORM 990, PART VIX, SECTION B, LINE 15A: THE ORGANIZATION'S TOP MANAGEMENT INDIVIDUAL, THE CEO, IS EVALUATED BY THE BOARD OF DIRECTORS. EACH BOARD MEMBER IS INVITED TO COMPLETE A CONFIDENTIAL AND COMPREHENSIVE, WRITTEN EVALUATION OF THE CEO AND FORWARD THAT DOCUMENT TO THE PRESIDENT OF THE BOARD. THE PRESIDENT COMPLIES THE INFORMATION INTO A SUMMARY EVALUATION AND THEN REVIEWS THE RESULTS WITH THE CEO. ANY ANNUAL COMPENSATION ADJUSTMENTS UP TO 3% ARE MADE INDEPENDENT OF THIS PROCESS, BUT ANY ADJUSTMENTS ABOVE 3% ARE MADE ONLY AFTER THIS PROCESS IS COMPLETE. FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACTED SERVICES TOTAL FEES:386157