2015-08-13T16:01:24-05:00 2014-09-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2013-10-01 521480202 THE CORPS NETWORK CORP 2027376272 1275 K STREET NW NO 1050 WASHINGTON DC 20005 MARY ELLEN SPRENKEL PRESIDENT & CEO 2027376272 2015-08-13 1 SUBRINA WOOD P00365899 2023319880 2013 2016-02-25 16:41:14Z MARY ELLEN SPRENKEL 1275 K STREET NW NO 1050 WASHINGTON DC 20005 3821933 0 X WWW.CORPSNETWORK.ORG X 1986 DC THE CORPS NETWORK PROVIDES CRITICAL LEADERSHIP TO THE CORPS MOVEMENT AND OUR NATION'S SERVICE AND CONSERVATION CORPS AS THEY HARNESS THE POWER OF YOUTH AND YOUNG ADULTS TO TACKLE SOME OF AMERICA'S GREATEST CHALLENGES AND TRANSFORM THEIR OWN LIVES. 10 10 15 0 0 0 2466159 3263373 554826 558110 3113 450 0 0 3024098 3821933 1792189 2139158 0 0 1232285 1291725 0 0 35068 789106 781000 3813580 4211883 -789482 -389950 1547986 1470136 453042 765142 1094944 704994 X THE CORPS NETWORK PROVIDES CRITICAL LEADERSHIP TO THE CORPS MOVEMENT AND OUR NATION'S SERVICE AND CONSERVATION CORPS AS THEY HARNESS THE POWER OF YOUTH AND YOUNG ADULTS TO TACKLE SOME OF AMERICA'S GREATEST CHALLENGES AND TRANSFORM THEIR OWN LIVES. 0 0 3746122 2139158 557675 SERVICE TO MEMBERS: GENERAL PUBLIC NEWLETTERS, WORKSHOPS, TECHNICAL ASSISTANCE AND NEW CORPS DEVELOPMENTS. SERVICES TO STATE AND LOCAL YOUTH CORPS AND OTHER SERVICE PROGRAMS. 144608 435 GOVERNMENT RELATIONS AND PUBLIC AFFAIRS: RELATES TO FEDERAL GOVERNMENT PARTICIPATION IN NATIONAL POLICY DEVELOPMENT ON YOUTH CORPS ISSUES AND REPRESENTS CONSTITUENCY BEFORE VARIOUS PUBLIC AUDIENCES. 3890730 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 15 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 0 X MARY ELLEN SPRENKEL 2027376272 1275 K STREET NW SUITE 1050 WASHINGTON DC 20005 JOEL HOLTROP BOARD CHAIR 2.00 X X 0 0 0 DAVID SMITH VICE CHAIR 2.00 X X 0 0 0 MEGAN HOOT WALKER SECRETARY 2.00 X X 0 0 0 ANN COCHRANE TREASURER 2.00 X X 0 0 0 JOE SCANTLEBURY BOARD MEMBER 2.00 X 0 0 0 KIM PERRY BOARD MEMBER 2.00 X 0 0 0 ANTHONY ANIKEEFF BOARD MEMBER 2.00 X 0 0 0 MICKEY FEARN BOARD MEMBER 2.00 X 0 0 0 JEFF PARKER BOARD MEMBER 2.00 X 0 0 0 ROB SPATH BOARD MEMBER 2.00 X 0 0 0 MARY ELLEN SPRENKEL PRESIDENT & CEO 40.00 X 129945 0 6750 EVELYN WALKER VICE PRESIDENT 40.00 X 0 0 0 NANCY SIEGAL DIRECTOR OF FINANCE & ADMINISTRATION 40.00 X 92505 0 9673 222450 0 16423 1 0 0 0 0 3194786 68587 3263373 MEMBERSHIP DUES 900099 380367 380367 HEALTH INSURANCE COMMI 900099 81121 81121 REGISTRATIONS 900099 59887 59887 ACCREDITATION 900099 26300 26300 CONTRACT REVENUE 900099 10000 10000 435 435 558110 450 450 3821933 558110 0 450 2139158 2139158 251947 122132 123067 6748 840737 797029 25882 17826 35862 34602 519 741 78326 72404 4065 1857 84853 72148 10812 1893 6282 6282 47223 47223 198948 179651 19297 58556 51947 5843 766 25113 21353 3195 565 186105 158239 23678 4188 140174 134584 5281 309 93727 90083 3644 3979 3383 506 90 9772 3201 6486 85 DUES AND MEMBERSHIPS 11121 10816 305 4211883 3890730 286085 35068 200 200 1159322 842026 355296 553181 15763 21961 8971 442 73214 20888 8434 52326 1547986 1470136 424586 667458 28456 78730 0 18954 453042 765142 X 683185 663475 411759 41519 1094944 704994 1547986 1470136 -389950 0 X X 0 1 X 1 1 1 X 4078838 5113319 3239971 2466159 3263373 18161660 4078838 5113319 3239971 2466159 3263373 18161660 1683765 16477895 276 1941 4040 3113 450 9820 40000 40000 18211480 2780500 0.90480 0.90900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4435 4435 4207448 4211883 360594 90149 0 0 372966 365836 340679 360594 1440075 2160113 45332 17050 4945 4435 71762 93242 91459 85170 90149 360020 540030 1076 222 0 0 1298 10074 153 9921 63140 20735 42405 52326 DEFERRED LEASE INCENTIVES 18954 18954 X 3821933 0 3821933 0 3821933 4211883 0 4211883 0 4211883 PART X, LINE 2: THE CORPS NETWORK FOLLOWS THE AUTHORITATIVE GUIDANCE TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN THE ACCOUNTING STANDARDS RELATED TO INCOME TAXES. THIS STANDARD PROVIDES CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CORPS NETWORK PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE PERIOD ENDED SEPTEMBER 30, 2014, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF SEPTEMBER 30, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2010 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL AND DISTRICT OF COLUMBIA JURISDICTIONS. 1 CONSERVATION CORPS NORTH BAY 27 LARKSPUR ST SAN RAFAEL CA 94901 942831592 501(C)(3) 25000 POSTSECONDARY SUCCESS EDUCATION INITIATIVE NORTHWEST YOUTH CORPS 2621 AUGUSTA STREET EUGENE OR 97403 930818160 501(C)(3) 214757 OPPORTUNITY YOUTH SERVICE INITIATIVE HEART OF OREGON CORPS PO BOX 279 BEND OR 97709 931303879 501(C)(3) 24042 CLEAN ENERGY SERVICE CORPS AMERICAN YOUTH WORKS 1901 E BEN WHITE BLVD AUSTIN TX 78741 742197942 501(C)(3) 142001 OPPORTUNITY YOUTH SERVICE INITIATIVE LIMITLESS VISTAS INC 1215 PRYTANIA STREET SUITE 364 NEW ORLEANS LA 70130 753213594 501(C)(3) 152174 OPPORTUNITY YOUTH SERVICE INITIATIVE CIVICWORKS 2701 ST LO DR BALTIMORE MD 21213 521925614 501(C)(3) 180927 CLEAN ENERGY SERVICE CORPS; OPPORTUNITY YOUTH SERVICE INITIATIVE CONSERVATION LEGACY - AZCC 701 CAMINO DEL RIO 101 DURANGO CO 81301 841450808 501(C)(3) 342089 OPPORTUNITY YOUTH SERVICE INITIATIVE THE SUSTAINABILITY INSTITUTE 113 CALHOUN ST CHARLESTON SC 29401 582474104 501(C)(3) 86960 CLEAN ENERGY SERVICE CORPS; OPPORTUNITY YOUTH SERVICE INITIATIVE YOUTH CONSERVATION CORPS 1020 W GREENWOOD WAUKEGAN IL 60087 363993578 501(C)(3) 77368 CLEAN ENERGY SERVICE CORPS GREEN CITY FORCE 630 FLUSHING AVE 8TH FLOOR BROOKLYN NY 11206 800428040 501(C)(3) 149150 POSTSECONDARY SUCCESS EDUCATION INITIATIVE; OPPORTUNITY YOUTH SERVICE INITIATIVE GREATER MIAMI SERVICE CORPS 810 NW 28TH ST MIAMI FL 33127 650221820 501(C)(3) 103676 POSTSECONDARY SUCCESS EDUCATION INITIATIVE; OPPORTUNITY YOUTH SERVICE INITIATIVE SEEDS PO BOX 2454 TRAVERSE CITY MI 49685 383482266 501(C)(3) 17649 CLEAN ENERGY SERVICE CORPS CIVICCORPS SCHOOLS 101 MYRTLE ST OAKLAND CA 94607 942941068 501(C)(3) 25000 POSTSECONDARY SUCCESS EDUCATION INITIATIVE VERMONT YOUTH CONSERVATION CORPS 1949 EAST MAIN STREET RICHMOND VT 05477 030328834 501(C)(3) 221261 OPPORTUNITY YOUTH SERVICE INITIATIVE WESTERN COLORADO CONSERVATION CORPS 2818 1/2 NORTH AVENUE GRAND JUNCTION CO 81501 742486204 501(C)(3) 101165 OPPORTUNITY YOUTH SERVICE INITIATIVE OPERATION FRESH START INC 1925 WINNEBAGO STREET MADISON WI 53704 237108090 501(C)(3) 269178 OPPORTUNITY YOUTH SERVICE INITIATIVE 16 0 PART I, LINE 2: IN ORDER TO EFFECTIVELY MONITOR ITS SUBSITES PARTICIPATING IN GRANT FUNDED PROJECTS, THE CORPS NETWORK REVIEWS THE FINANCIAL AND PROGRAMMATIC DATA SUBMITTTED ON A QUARTERLY BASIS TO DETERMINE IF THE PROJECT GOALS AND DELIVERABLES ARE BEING ACHIEVED IN A TIMELY MANNER. ADDITIONALLY, ALL SUBSITES PROVIDE STATUS REPORTS DURING ONE-ON-ONE CONFERENCE CALLS SCHEDULED QUARTERLY AND ON AN AS-NEEDED BASIS. AS A REQUIREMENT FOR RECEIVING SUBGRANTS, ALL SITES COMPLETE THE CORPS NETWORK'S CORRECTIVE ACTION POLICY FORM WHICH DETAILS THE PROCESS FOR ADDRESSING ANY CONCERNS IDENTIFIED THROUGH THE INFORMATION GATHERED ON QUARTERLY REPORTS OR CONFERENCE CALLS. SITES MAY ALSO BE SELECTED TO PARTICIPATE IN AN ON-SITE MONITORING VISIT BASED ON THE FOLLOWING FACTORS: - REQUIREMENT SET BY FUNDER; -FIRST-TIME SUBSITE TO THE CORPS NETWORK; -FIRST TIME SUBRECIPIENT TO AWARDING FEDERAL AGENCY; - PAST PERFORMANCE ISSUES DOCUMENTED AS PART OF THE CORPS NETWORK'S CORRECTION POLICY; - MULTIPLE SUBGRANTS RECEIVED THROUGH THE CORPS NETWORK; - STAFFING CHANGES; - REQUESTED BY THE SUBSITE. IF SELECTED FOR AN ON-SITE MONITORING VISIT, SUBSITES ARE PROVIDED WITH A MONITORING CHECKLIST DETAILING THE SPECIFIC DOCUMENTS AND MATERIALS TO BE REVIEWED DURING THE VISIT, AS WELL AS A LIST OF STAFF MEMBERS THAT WILL NEED TO BE AVAILABLE. ONCE THE VISIT HAS BEEN COMPLETED, THE CORPS NETWORK PROVIDES A WRITTEN SUMMARY OF FINDINGS ALONG WITH RECOMMENDATIONS FOR IMPROVEMENT. IF ANY ISSUES OF NONCOMPLIANCE ARE IDENTIFIED, THEY MUST BE ADDRESSED PRIOR TO RECEIVING ADDITIONAL SUBGRANT FUNDS. FORM 990, PART VI, SECTION A, LINE 6 THE CORPS NETWORK SHALL HAVE THREE CATEGORIES OF MEMBERS AS FOLLOWS: SECTION 1. SERVICE AND CONSERVATION CORPS MEMBERS. ANY UNIT OF GOVERNMENT OR ANY PRIVATE OR QUASI-PUBLIC, NOT-FOR-PROFIT ORGANIZATION OPERATING A SERVICE OR CONSERVATION CORPS MAY BECOME A SERVICE AND CONSERVATION CORPS MEMBER OF THE CORPS NETWORK BY PAYING THE ANNUAL DUES ESTABLISHED BY THE BOARD OF DIRECTORS IN CONSULTATION WITH THE CORPS COUNCIL FOR SERVICE AND CONSERVATION CORPS MEMBERS. THE CORPS NETWORK DEFINES A CORPS AS A COMPREHENSIVE YOUTH DEVELOPMENT AND SERVICE PROGRAM THAT ENGAGES YOUNG PEOPLE IN SERVICE TO THEIR COMMUNITY WHILE IMPROVING THEIR OWN LIVES. CORPS ARE PROGRAMS WITHIN GOVERNMENT UNITS OR PRIVATE NOT-FOR-PROFIT ORGANIZATIONS THAT HAVE THESE COMMON ELEMENTS: (A) ENGAGE CORPSMEMBERS BETWEEN THE AGES OF 16 TO 25. (B) ORGANIZE THEIR CORPSMEMBERS IN CREWS OR TEAMS AND ASSIGN A SUPERVISOR TO SERVE AS A MENTOR AND ROLE MODEL. (C) HAVE A DEFINED PROGRAM MODEL THAT PROVIDES GROWTH OPPORTUNITIES TO ITS CORPSMEMBERS THROUGH A COMBINATION OF INTENTIONAL DEVELOPMENT ACTIVITIES THAT INCLUDE EDUCATION/TRAINING, CAREER READINESS, AND SUPPORTIVE SERVICES. (D) HAVE A DEFINED PERIOD OF FULL-TIME SERVICE FOR THEIR CORPSMEMBERS THAT IS EITHER PAID OR PROVIDES A STIPEND/LIVING ALLOWANCE AND IS TIED TO DEVELOPMENTAL GOALS. (E) HAVE A GOAL OF PROVIDING SERVICE TO THE COMMUNITIES SERVE AS A CENTRAL ELEMENT OF THEIR MISSIONS. CORPS MUST HAVE ALL FIVE OF THE ABOVE ELEMENTS TO BE MEMBERS OF TCN AT THE SERVICE AND CONSERVATION CORPS LEVEL. TCN RECOGNIZES THAT MANY ORGANIZATIONS OPERATE OTHER TYPES OF PROGRAMS AND CONSIDER THEM AS PART OF THEIR "CORPS." FOR EXAMPLE, SOME PROGRAMS ENROLL PARTICIPANTS WHO ARE OLDER AND/OR YOUNGER THAN 16-25. THESE PROGRAMS ARE ELIGIBLE FOR MEMBERSHIP IN TCN, WITH THE UNDERSTANDING THAT TCN WILL FOCUS ITS ADVOCACY AND PROGRAMS ON THOSE ELEMENTS DESCRIBED ABOVE. IN ADDITION TO ITS OWN MEMBERSHIP, A CORPS ENTITY WHICH IS OTHERWISE ELIGIBLE AND APPROVED FOR SERVICE AND CONSERVATION CORPS MEMBERSHIP MAY ALSO HAVE MORE THAN ONE SERVICE AND CONSERVATION CORPS MEMBERSHIP TO THE EXTENT THAT INDIVIDUAL SUBUNITS OF THE CORPS ENTITY HAVE INDEPENDENT FUNCTIONAL AUTHORITY WITHIN SPECIFIC GEOGRAPHICAL AREAS SERVED BY THAT CORPS ENTITY. TO BE ELIGIBLE UNDER THIS PROVISION, EACH SUBUNIT OF THE CORPS ENTITY MUST HAVE SUBSTANTIAL INDEPENDENT SPENDING AUTHORITY OVER SUBCATEGORIES OF THE OVERALL BUDGET OF THE CORPS ENTITY, THROUGH THE EXISTENCE OF ITS OWN BOARD OF DIRECTORS OR LIKE INDEPENDENT GOVERNING BODY, AND OTHERWISE MEET THE CRITERIA SET FORTH IN THIS SECTION 1. THE CHIEF EXECUTIVE, OR SENIOR GOVERNMENTAL OFFICIAL, OF THE CORPS ENTITY MUST SPECIFY IN WRITING THE NUMBER OF CORPS SUBUNITS MEETING THESE MEMBERSHIP CRITERIA AND PROVIDE APPROPRIATE EVIDENCE OF ELIGIBILITY. THE CHIEF EXECUTIVE, OR SENIOR GOVERNMENTAL OFFICIAL, OF THE CORPS ENTITY SHALL HAVE THE SOLE AUTHORITY TO DESIGNATE WHETHER THE SUBUNITS OF THE CORPS ENTITY SHALL APPLY FOR MEMBERSHIPS OR WHETHER ONE MEMBERSHIP WILL REPRESENT THE TOTAL CORPS ENTITY AND ALL THE ELIGIBLE SUBUNITS OF THE CORPS ENTITY. ALL SUBUNITS OF A CORPS ENTITY APPROVED FOR MEMBERSHIP BY THE CORPS COUNCIL OF THE CORPS NETWORK WILL PAY THE MINIMUM SERVICE AND CONSERVATION CORPS MEMBER DUES AMOUNT SO LONG AS THE OVERALL CORPS ENTITY HAS PAID ONE SERVICE AND CONSERVATION CORPS MEMBER DUES AMOUNT BASED UPON THE OVERALL CORPS BUDGET. IF AN OVERARCHING CORPS ENTITY DOES NOT DIRECTLY RUN ANY PROGRAMS, AND THEREFORE IS ITSELF INELIGIBLE TO BE A SERVICE AND CONSERVATION CORPS MEMBER, IT MAY PETITION TO THE CORPS NETWORK TO JOIN AT THE AFFILIATE MEMBER CATEGORY AND HAVE ITS SUBUNITS PAY THE MINIMUM SERVICE AND CONSERVATION CORPS MEMBER DUES AMOUNT. SERVICE AND CONSERVATION CORPS MEMBERS IN GOOD STANDING ARE ELIGIBLE TO HOLD ELECTIVE OFFICE IN THE CORPS COUNCIL AND TO VOTE. SECTION 2. AFFILIATE MEMBERS. ANY UNIT OF GOVERNMENT OR PUBLIC OR PRIVATE NOT-FOR-PROFIT OR FOR-PROFIT ORGANIZATION CURRENTLY PLANNING OR INTERESTED IN PROMOTING AND ASSISTING CONSERVATION AND SERVICE CORPS PROGRAMS OR WHICH OPERATE SIMILAR PROGRAMS MAY BECOME AFFILIATE MEMBERS. AFFILIATE MEMBERS MAY NOT HOLD ELECTIVE OFFICE AND SHALL HAVE NO VOTE, BUT MAY HAVE REPRESENTATIVES SERVE ON COUNCIL-APPOINTED SPECIAL COMMITTEES WHICH ARE OPENED TO MEMBERS OF THE CORPS NETWORK. SECTION 3. BASIC AMERICORPS ORGANIZATION MEMBERS. A PROGRAM, OTHER THAN A SERVICE OR CONSERVATION CORPS, MAY BECOME A BASIC AMERICORPS MEMBER FOR THE PURPOSE OF SUBSCRIBING TO THE CORPS NETWORK'S SPONSORED CORPSMEMBER HEALTH INSURANCE PLAN. BASIC AMERICORPS MEMBERS MAY NOT HOLD ELECTIVE OFFICE AND SHALL HAVE NO VOTE. FORM 990, PART VI, SECTION A, LINE 7A SERVICE AND CONSERVATION CORPS MEMBERS ARE ELIGIBLE TO HOLD ELECTIVE OFFICE IN THE CORPS COUNCIL AND / OR THE BOARD OF DIRECTORS AND TO VOTE. FORM 990, PART VI, SECTION B, LINE 11 THE FINAL DRAFT 990 IS CIRCULATED ELECTRONICALLY TO THE FINANCE & AUDIT COMMITTEE MEMBERS BEFORE IT IS SUBMITTED TO THE IRS. THE COMMITTEE MEMBERS MEET VIA CONFERENCE CALL TO DISCUSS AND APPROVE THE RETURN. A NOTICE WILL THEN BE SENT TO THE FULL BOARD THAT THE RETURN IS AVAILABLE FOR THEM TO REVIEW ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 15A DURING FY12, A SEARCH FOR A NEW CEO WAS IN PROCESS AND THE SEARCH COMMITTEE REFERRED TO THE EXPERTISE OF AN OUTSIDE SEARCH FIRM FOR CEO SALARY DETERMINATION. THE CEO'S SALARY HAS NOT BEEN REVIEWED SINCE. FORM 990, PART VI, SECTION C, LINE 19 THE 990 IS POSTED ON GUIDESTAR'S WEBSITE. UPON REQUEST, THE ORGANIZATION HAS FURNISHED COPIES OF THE 990 AND ANY OTHER DOCUMENTS THAT ARE OPEN TO PUBLIC INSPECTION. FORM 990, PART XII, LINE 2C FINANCE AND AUDIT COMMITTEE. THE CHAIR SHALL APPOINT A FINANCE AND AUDIT COMMITTEE. THE TREASURER SHALL CHAIR THE FINANCE AND AUDIT COMMITTEE. THE FINANCE AND AUDIT COMMITTEE SHALL PREPARE AND RECOMMEND THE ANNUAL BUDGET FOR THE CORPS NETWORK AND FISCAL POLICIES AS NEEDED, MONITOR IMPLEMENTATION OF THE BUDGET, MAKE RECOMMENDATIONS REGARDING THE EMPLOYMENT OF THE AUDITOR, AND REVIEW THE AUDITED FINANCIAL STATEMENTS PRIOR TO SUBMISSION TO THE FULL BOARD. THE CHAIR SHALL CONVENE SUBCOMMITTEES AS NEEDED TO ASSIST WITH INVESTMENT STRATEGIES, OR OTHER FISCAL MATTERS.