2015-10-05T07:47:59-05:00 2014-12-31 541156733 FRANK & COMPANY PC 1360 BEVERLY ROAD SUITE 300 MCLEAN VA 22101 990 2014-01-01 521279689 THE SOURCE FOR LEARNING INC SOUR 7038609200 12355 SUNRISE VALLEY DRIVE NO 625 RESTON VA 201911532 STEVEN J GORSKI PRESIDENT/CEO 7038609200 2015-09-24 1 ROBERT H FRANK P00943320 7038210702 2015-09-24 2014 2016-02-25 16:41:14Z STEVEN J GORSKI 12355 SUNRISE VALLEY DRIVE NO 625 RESTON VA 201911532 16501098 0 3296 X WWW.SOURCEFORLEARNING.ORG X 1979 VA TO PROVIDE HIGH-QUALITY, TECHNOLOGY-BASED CONTENT AND SERVICES THAT ENHANCE LEARNING FOR ALL CHILDREN, AND TO EMPOWER TEACHERS, CHILD CARE PROVIDERS, AND PARENTS TO SUPPORT THAT LEARNING. 17 16 13 16 0 0 561275 1684005 14685 32309 1069842 1481907 6230332 6292458 7876134 9490679 33713 42734 0 0 1583410 1725082 0 0 204941 966831 1572852 2583954 3340668 5292180 6150011 28126426 33238010 685218 621889 27441208 32616121 X TO PROVIDE HIGH-QUALITY, TECHNOLOGY-BASED CONTENT AND SERVICES THAT ENHANCE LEARNING FOR ALL CHILDREN, AND TO EMPOWER TEACHERS, CHILD CARE PROVIDERS, AND PARENTS TO SUPPORT THAT LEARNING. AN IMPORTANT PART OF THE MISSION IS TO INCREASE ACCESS TO OUR SERVICES TO UNDERSERVED CHILDREN AND ADULTS. 0 0 320439 EDUCATIONAL BROADBAND SERVICES: A FREE TEACHER RESOURCE SERVICE TO AFFILIATED SCHOOL SYSTEMS FOR K-12 EDUCATORS FOR CLASSROOM USE AND PROFESSIONAL DEVELOPMENT. 2412837 32309 ON-LINE EDUCATIONAL ACTIVITIES: TEACHERSFIRST.COM IS A FREE WEBSITE CREATED FOR THE EASY RETRIEVAL OF QUALITY K-12 EDUCATIONAL RESOURCES FOR USE IN CLASSROOMS AND FOR TEACHER PROFESSIONAL DEVELOPMENT. TEACHERSANDFAMILIES.COM IS A WEBSITE CREATED BY TEACHERS TO PROVIDE LEARNING OPPORTUNITIES FOR PRESCHOOL THROUGH HIGH SCHOOL STUDENTS AT HOME AND TO OFFER INFORMATION FOR ADULTS TO IMPROVE LEARNING FOR THEIR CHILDREN. PRESCHOOLFIRST.COM IS A CURRICULUM RESOURCE AND ASSESSMENT TOOL TO TRACK THE LEARNING DEVELOPMENT OF CHILDREN FROM 0-66 MONTHS OF AGE. GROWUPLEARNING.COM IS A WEBSITE CREATED TO FACILITATE ONLINE INTERACTIVE LEARNING THAT WILL HELP FAMILIES HELP THEIR YOUNG CHILDREN DEVELOP COGNITIVE, PHYSICAL, AND SOCIAL SKILLS NEEDED FOR SCHOOL READINESS THROUGH PLAY AT HOME. SFLMEDIA.COM IS A COLLECTION OF CLASSROOM-READY VIDEO CLIPS WITH LINKS TO RELATED WEB RESOURCES REVIEWED ON TEACHERSFIRST.COM. 70244 42734 ASSISTANCE TO AFFILIATES: PROFESSIONAL DEVELOPMENT, ROYALTY SHARING, GRANTS, AND EQUIPMENT TO SCHOOLS AND THEIR COMMUNITIES. 2803520 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 33 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 17 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 VA X THE SOURCE FOR LEARNING INC 7038609200 12355 SUNRISE VALLEY DR STE 625 RESTON VA 20191 STEVEN J GORSKI PRESIDENT/CEO 40.00 X X 216667 0 95711 WILLIAM H HARRIS PHD CHAIRMAN/DIRECTOR 2.00 X X 0 0 0 CARLOS A GONZALEZ ESQ TREASURER/DIRECTOR 2.00 X X 0 0 0 LTG JULIUS BECTONJR RET VICE-CHAIRMAN/DIRECTOR 2.00 X X 0 0 0 REBECCA J RINI ESQ SECRETARY/DIRECTOR 2.00 X X 0 0 0 MARCIA A BEXLEY DIRECTOR 2.00 X 0 0 0 JANET K BLACKPHD DIRECTOR 2.00 X 0 0 0 DALE BRAZALE DIRECTOR 2.00 X 0 0 0 COL JOHN A GOETZ RET DIRECTOR 2.00 X 0 0 0 WILLIAM M HILSMAN DIRECTOR 2.00 X 0 0 0 CONGRESSMAN LOU FREY JR ESQ DIRECTOR 2.00 X 0 0 0 LEO SAYAVEDRAPHD DIRECTOR 2.00 X 0 0 0 DORIS VOITIER DIRECTOR 2.00 X 0 0 0 MG ROBERT L NABORS RET DIRECTOR 2.00 X 0 0 0 CLIFFORD B JANEYEDD DIRECTOR 2.00 X 0 0 0 HERBERT R TILLERY DIRECTOR 2.00 X 0 0 0 LTG WILLIAM J HILSMAN RET CHAIRMAN EMERITUS 2.00 X 0 0 0 CANDACE SHIVELY DIRECTOR K-12 INITIATIVES 40.00 X 116124 0 24540 DAVID SHIVELY EXECUTIVE VICE PRESIDENT 40.00 X 154598 0 28003 MARY MURPHY DIRECTOR OF ADMINISTRATION 40.00 X 102463 0 9405 CHERYL ROBERTS VP OF INITIATIVES 40.00 X 113953 0 10439 703805 0 168098 5 0 1 0 0 1684005 1684005 ON-LINE EDUCATIONAL ACTIVITIES 611710 32309 32309 32309 1018066 1018066 6291531 6291531 7474260 7010419 463841 463841 463841 OTHER INCOME 900099 927 927 927 9490679 32309 0 7774365 X 42734 42734 312378 249902 46857 15619 1131808 859652 153288 118868 101275 75238 13110 12927 84348 63707 11294 9347 95273 72983 13126 9164 20623 20186 437 37719 30167 4447 3105 760136 759754 225 157 161268 156939 2549 1780 82504 72819 5705 3980 151240 144006 4260 2974 130963 100323 18044 12596 74000 35800 38200 116037 88889 15987 11161 16556 12683 2281 1592 MISCELLANEOUS 21806 17738 2397 1671 3340668 2803520 332207 204941 1395781 1522114 4528 11138 13025 7500 57685 21551 562910 287017 324681 275893 24132248 27170409 2198478 4229405 28126426 33238010 124040 130613 528737 469430 32441 21846 685218 621889 X 27441208 32616121 27441208 32616121 28126426 33238010 6150011 -795972 -179126 0 X 0 1 X 0 0 X 369025 369020 496161 561275 1684005 3479486 369025 369020 496161 561275 1684005 3479486 114230 3365256 1894380 2191262 2195695 7138396 7309597 20729330 9288 28720 314 117 927 39366 24248182 214806 0.13880 0.12680 X THE ORGANIZATION DOES NOT RECEIVE MORE THAN 33 1/3% OF ITS TOTAL SUPPORT FOR THE PERIOD FROM PUBLIC SOURCES. HOWEVER, THE ORGANIZATION DOES RECEIVE AT LEAST 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC. FURTHER, ACCORDING TO APPLICABLE REGULATIONS, THE ORGANIZATION BELIEVES IT IS PUBLICLY SUPPORTED.THE FIRST PRONG OF THE TEST IS MET BECAUSE IN 2014, THE ORGANIZATION RECEIVED 13.88% OF ITS SUPPORT FROM THE PUBLIC. THE SECOND PRONG OF THE TEST IS MET BECAUSE THE ORGANIZATION MEETS OTHER FACTORS THAT TEND TO SHOW IT IS ORGANIZED AND OPERATED TO ATTRACT PUBLIC AND GOVERNMENTAL SUPPORT ON A CONTINUING BASIS.THE FIRST FACTOR TO CONSIDER WITH REGARD TO THE PUBLICLY SUPPORTED STATUS OF THE ORGANIZATION IS THE FACT THAT THE ORGANIZATION'S SUPPORT IS DERIVED FROM A REPRESENTATIVE NUMBER OF PERSONS AND ORGANIZATIONS, RATHER THAN FROM MEMBERS OF A SINGLE FAMILY. ALSO, THE ORGANIZATION'S GOVERNING BODY REPRESENTS THE BROAD INTERESTS OF THE PUBLIC RATHER THAN THE PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. THE BROAD INTERESTS OF THE PUBLIC ARE SERVED BY THE GOVERNING BODY BECAUSE IT IS COMPRISED OF UNRELATED PERSONS WITH EXPERTISE IN THE ORGANIZATION'S FIELD OF OPERATION. MANY OF THE MEMBERS OF THE BOARD WORK IN PUBLIC SCHOOL SYSTEMS AS WELL AS PUBLICLY FUNDED UNIVERSITIES. OTHERS WORK FOR INTERNATIONALLY RECOGNIZED COMPANIES THAT PROVIDE EDUCATIONAL AND COMMUNICATION RESOURCES TO THE PUBLIC.THE FINAL FACTOR SUPPORTING THE ORGANIZATION'S PUBLICLY SUPPORTED STATUS IS THE FACT THAT ITS ACTIVITIES APPEAL TO PERSONS HAVING A BROAD COMMON INTEREST IN EDUCATION. THE ORGANIZATION PROVIDES EDUCATIONAL SERVICES BY WAY OF TELECOMMUNICATION SYSTEMS. EDUCATIONAL BROADBAND DISTRIBUTION FACILITIES ARE ESTABLISHED AND MAINTAINED IN VARIOUS LOCALITIES AROUND THE COUNTRY TO DISTRIBUTE PROGRAMMING TO A WIDE BASE OF INDIVIDUALS, PRIMARILY UNDERSERVED URBAN YOUTH.THE ORGANIZATION ALSO MAINTAINS FIVE INTERNET WEBSITES. TEACHERSFIRST.COM IS A FREE WEBSITE CREATED FOR THE EASY RETRIEVAL OF QUALITY K-12 EDUCATIONAL RESOURCES FOR USE IN CLASSROOMS AND FOR TEACHER PROFESSIONAL DEVELOPMENT. TEACHERSANDFAMILIES.COM IS A WEBSITE CREATED BY TEACHERS TO PROVIDE LEARNING OPPORTUNITIES FOR PRESCHOOL THROUGH HIGH SCHOOL STUDENTS AND TO OFFER INFORMATION TO ASSIST PARENTS IMPROVE LEARNING FOR THEIR CHILDREN. PRESCHOOLFIRST.COM IS A CURRICULUM RESOURCE AND ASSESSMENT TOOL TO TRACK THE LEARNING AND DEVELOPMENT OF CHILDREN FROM 0 TO 66 MONTHS OF AGE. GROWUPLEARNING.COM IS A WEBSITE FOR PARENTS TO HELP THEIR INFANT, TODDLER, OR PRESCHOOL CHILD GROW AND DEVELOP COGNITIVELY, PHYSICALLY, AND SOCIALLY THROUGH GROWUPLEARNING PLAY ACTIVITIES BUILT INTO THE REGULAR FAMILY ROUTINE AT HOME. SOURCEFORLEARNING.COM IS THE CORPORATE SITE FOR THE SOURCE FOR LEARNING, INC., AND PROVIDES INFORMATION ABOUT THE ORGANIZATION AND THE PRODUCTS AND SERVICES BEING OFFERED TO TEACHERS, STUDENTS AND PARENTS TO ENHANCE LEARNING. SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2010 AMOUNT: $ 9,288. 2011 AMOUNT: $ 28,720. 2012 AMOUNT: $ 314. 2013 AMOUNT: $ 117. 2014 AMOUNT: $ 927. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 114822 78686 36136 448088 208331 239757 275893 ROYALTY RECEIVABLES 59293 SECURITY DEPOSIT 10664 LICENSE RECEIVABLES 4159448 4229405 DEFERRED RENT 21846 21846 X 8774420 -795972 258839 -537133 9311553 179126 179126 9490679 3599507 258839 258839 3340668 0 3340668 PART X, LINE 2: THE SFLI ACCOUNTS FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740, INCOME TAXES. FASB ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE SFLI IS EXEMPT FROM INCOME TAXES. THE SFLI'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) ARE OPEN TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 1 ARCHDIOCESE OF ST LOUIS 4532 LINDELL BLVD ST LOUIS MO 63108 430653270 501(C)(3) 27734 EDUCATIONAL IMPROVEMENTS NATIONAL EBS ASSOCIATION 1071 MESA VERDE COURT CLERMONT FL 34711 510228673 501(C)(3) 10000 EDUCATIONAL IMPROVEMENTS 2 0 PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS AND DOCUMENTATION FOR EACH GRANTEE FINANCIALLY ASSISTED BY THE PROGRAM TO ENSURE THAT ALL GRANT FUNDS ARE DISBURSED FOR THEIR INTENDED USE. ALL GRANTS AWARDED ARE ACTIVELY MONITORED BY RECEIVING PROGRESS REPORTS AND RECEIPTS FROM THE GRANTEE. X X X X X 0 0 0 0 0 0 0 1 0 STEVEN J GORSKI PRESIDENT/CEO 200001 0 16666 0 0 0 68993 0 26718 0 312378 0 0 0 DAVID SHIVELY EXECUTIVE VICE PRESIDENT 148414 0 6184 0 0 0 13914 0 14089 0 182601 0 0 0 PART I, LINE 7 THE BOARD AUTHORIZES THE PRESIDENT/CEO TO DETERMINE BONUSES. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER WILLIAM J. HILSMAN IS THE FATHER OF BOARD MEMBER WILLIAM M. HILSMAN. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND A DRAFT IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. A CONFERENCE CALL IS HELD TO DISCUSS THE RETURN BEFORE BEING FILED. THE PRESIDENT AND THE CONTROLLER REVIEW THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS CONSISTENTLY MONITORS AND REVIEWS THE CONFLICT OF INTEREST POLICY TO ENSURE COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS CONTRACT AND SALARY REQUIREMENTS BASED ON SALARY COMPARISON DATA PROVIDED BY INDEPENDENT SURVEY AND CONTEMPORANEOUS DOCUMENTATION OF THE DECISION WAS MADE BY THE COMMITTEE FOR THE PRESIDENT/CEO EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION COMPLIES WITH IRC SECTION 6104 AND MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 759,754. MANAGEMENT AND GENERAL EXPENSES 225. FUNDRAISING EXPENSES 157. TOTAL EXPENSES 760,136.