COOPERATIVE FOR EDUCATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- COOPERATIVE FOR EDUCATION (EIN 31-1545464)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-28
- IRS object ID
- 201331489349300143
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-28T10:14:54-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311119890 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Barnes Dennig & Co LTD | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 East Fourth Street | AddressLine1 |
| City | Cincinnati | City |
| State | OH | State |
| ZIP Code | 45202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311545464 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cooperative For Education | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COOP | NameControl |
| Phone | 5136617000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 Montana Avenue No 301 | AddressLine1 |
| City | Cincinnati | City |
| State | OH | State |
| ZIP Code | 45211 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Joseph Berninger | Name |
| Title | Vice President | Title |
| Phone | 5136617000 | Phone |
| Date Signed | 2013-05-20 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Bradley S Chaffin | Name |
| PTIN | P00175127 | PTIN |
| Phone | 5132418313 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | Joseph Berninger | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 Montana Avenue No 301 | AddressLine1 |
| City | Cincinnati | City |
| State | OH | State |
| ZIP Code | 45211 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2045632 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.coeduc.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1997 | YearFormation |
| State Legal Domicile | OH | StateLegalDomicile |
| Activity Or Mission Description | To provide educational improvement services and other charitable services to financially stressed communities and educational institutions and educate North Americans about Guatemala, its poverty and educational services. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 15 | TotalNbrEmployees |
| Total Nbr Volunteers | 137 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2295023 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1587604 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 355271 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 405348 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6644 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5543 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 160752 | OtherRevenuePriorYear |
| Other Revenue Current Year | 13107 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2817690 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2011602 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 29959 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 35231 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1015885 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1068347 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 151618 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 931279 | OtherExpensePriorYear |
| Other Expenses Current Year | 1101315 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1977123 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2204893 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 840567 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -193291 | RevenuesLessExpensesCY |
| Total Assets BOY | 3316041 | TotalAssetsBOY |
| Total Assets EOY | 3505074 | TotalAssetsEOY |
| Total Liabilities BOY | 1290261 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1433086 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2025780 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2071988 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | To provide educational improvement services and other charitable services to financially stressed communities and educational institutions and educate North Americans about Guatemala, its poverty and educational services. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 450933 | Expense |
| Grants | 1178 | Grants |
| Revenue | 119015 | Revenue |
| Description | Computer Center Program: The computer center program establishes and manages computer centers to provide technical education such as computer basics Microsoft Windows and Microsoft Office. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 504821 | Expense |
| Grants | 1767 | Grants |
| Revenue | 175738 | Revenue |
| Description | Textbook Cooperative Program: The Textbook Cooperative Program established new textbook cooperatives and managed existing textbook cooperatives which provide textbooks to students for a small fee which is saved to replace the textbooks so the schools will always have textbooks for their students. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 482060 | Expense |
| Revenue | 110595 | Revenue |
| Description | Bridges Including Guatemala Educational Tours: The bridges program is multifaceted and includes the following elements; Guatemala Service Learning Trips - these trips involve visiting Guatemala schools, Education Presentations - trained presenters provide interactive multi-media presentations to schools, churches, civic organizations, and interested individuals about life in Guatemala, The Role of Education in Poverty Reduction and Ways to Help Website Newsletters and Educational Materials - We offer statistical and anecdotal data about Guatemala educational development and ways to get involved, Collaborations - in order to make the most impact in Guatemala we believe in the importance of partnering with other groups with common goals in term the effectiveness and reach of all parties in improved. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 472393 | Expense |
| Grants | 32286 | Grants |
| Description | Other Program Services include different programs: Culture of Reading Program (CORP), Scholarships, Special Projects, etc. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 472393 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 32286 | TotalOfOtherProgramServiceGrnt |
| Total Program Service Expense | 1910207 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 5 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 15 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | GT | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OH | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Joseph Berninger | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5137312595 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 Montana Avenue No 301 | AddressLine1 |
| City | Cincinnati | City |
| State | OH | State |
| ZIP Code | 45211 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Ed McCarter | ||||||
| Chairman | 1.00 | X | 0 | 0 | 0 | |
| James Banks | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Denis Forster | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Karl Gieseke | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Brian Jacobs | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Heidi Jark | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| David Noll | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Paul Porcino | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Carleen Suttman | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Doug Tyger | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Dave Kammer | ||||||
| Secretary | 1.00 | X | 0 | 0 | 0 | X |
| Jeffrey Berninger | ||||||
| President | 40.00 | X | 84709 | 0 | 11591 | X |
| Joseph Berninger | ||||||
| Vice President | 40.00 | X | 84709 | 0 | 5059 | X |
| Anne Cunningham | ||||||
| Treasurer | 40.00 | 65330 | 0 | 6000 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 234748 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 22650 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 8373 | FederatedCampaigns |
| Fundraising Events | 78395 | FundraisingEvents |
| All Other Contributions | 1500836 | AllOtherContributions |
| Total Contributions | 1587604 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Revolving School Fund | 611710 | 294753 | 294753 |
| Tours | 611710 | 110595 | 110595 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 405348 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5543 | TotalRevenueColumn |
| Exclusion | $5,543 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 46636 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 78395 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 34030 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12606 | TotalRevenueColumn |
| Exclusion | $12,606 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Miscellaneous Revenue | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 501 | TotalRevenueColumn |
| Exclusion | $501 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 501 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2011602 | TotalRevenueColumn |
| Related Or Exempt Function Income | 405348 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $18,650 | ExclusionAmount |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35231 | Total |
| Program Services | 35231 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 234748 | Total |
| Program Services | 194841 | ProgramServices |
| Management And General | 16432 | ManagementAndGeneral |
| Fundraising | 23475 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 674061 | Total |
| Program Services | 535250 | ProgramServices |
| Management And General | 75033 | ManagementAndGeneral |
| Fundraising | 63778 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102140 | Total |
| Program Services | 92550 | ProgramServices |
| Management And General | 6311 | ManagementAndGeneral |
| Fundraising | 3279 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57398 | Total |
| Program Services | 43515 | ProgramServices |
| Management And General | 7181 | ManagementAndGeneral |
| Fundraising | 6702 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80471 | Total |
| Program Services | 80471 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 212 | Total |
| Program Services | 212 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4400 | Total |
| Management And General | 4400 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79350 | Total |
| Program Services | 57641 | ProgramServices |
| Management And General | 2866 | ManagementAndGeneral |
| Fundraising | 18843 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8863 | Total |
| Program Services | 5042 | ProgramServices |
| Management And General | 147 | ManagementAndGeneral |
| Fundraising | 3674 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117446 | Total |
| Program Services | 80706 | ProgramServices |
| Management And General | 16067 | ManagementAndGeneral |
| Fundraising | 20673 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8565 | Total |
| Program Services | 6000 | ProgramServices |
| Management And General | 1363 | ManagementAndGeneral |
| Fundraising | 1202 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65512 | Total |
| Program Services | 54335 | ProgramServices |
| Management And General | 5938 | ManagementAndGeneral |
| Fundraising | 5239 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92952 | Total |
| Program Services | 89213 | ProgramServices |
| Management And General | 1323 | ManagementAndGeneral |
| Fundraising | 2416 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9867 | Total |
| Program Services | 7980 | ProgramServices |
| Management And General | 993 | ManagementAndGeneral |
| Fundraising | 894 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50028 | Total |
| Program Services | 46551 | ProgramServices |
| Management And General | 2034 | ManagementAndGeneral |
| Fundraising | 1443 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7014 | Total |
| Program Services | 3485 | ProgramServices |
| Management And General | 3529 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| Books for Schools | 289056 | 289056 |
| Educational Tours Trave | 109439 | 109439 |
| School Supplies | 74085 | 74085 |
| Computer Lab Equipment | 58186 | 58186 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45869 | Total |
| Program Services | 46418 | ProgramServices |
| Management And General | -549 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2204893 | Total |
| Program Services | 1910207 | ProgramServices |
| Management And General | 143068 | ManagementAndGeneral |
| Fundraising | 151618 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1184159 | BOY |
| EOY | 1343092 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6100 | BOY |
| EOY | 6100 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 761897 | BOY |
| EOY | 642360 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4942 | BOY |
| EOY | 1873 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 492885 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 317905 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 137050 | BOY |
| EOY | 174980 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1221893 | BOY |
| EOY | 1336669 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3316041 | BOY |
| EOY | 3505074 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143887 | BOY |
| EOY | 147938 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1146374 | BOY |
| EOY | 1285148 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1290261 | BOY |
| EOY | 1433086 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1262883 | BOY |
| EOY | 1428628 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 761897 | BOY |
| EOY | 642360 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1000 | BOY |
| EOY | 1000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2025780 | BOY |
| EOY | 2071988 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3316041 | BOY |
| EOY | 3505074 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -193291 | ReconcilationRevenueExpenses |
| Reconcilation Prior Adjustment | 239500 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1517556 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1306124 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1641369 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2531445 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1587604 | CurrentTaxYear |
| Total | 8584098 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1517556 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1306124 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1641369 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2531445 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1587604 | CurrentTaxYear |
| Total | 8584098 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 8584098 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 33756 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 13563 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 11481 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6644 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5543 | CurrentTaxYear |
| Total | 70987 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 232 | CurrentTaxYearMinus1Year |
| Current Tax Year | 501 | CurrentTaxYear |
| Total | 733 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 8655818 | TotalSupport |
| Gross Receipts From Admissions Etc | 1748773 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.99170 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.86670 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | Schedule A, Part IV, Supplemental Information: Money received from Participants for education tours to raise awareness of the poverty and life in Guatemala and to showcase the programs we provide. | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Beginning Balance | 1146374 | BeginningBalance |
| Additions During Year | 433528 | AdditionsDuringYear |
| Distributions During Year | 294754 | DistributionsDuringYear |
| Ending Balance | 1285148 | EndingBalance |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1000 | BeginningOfYearBalance |
| End Of Year Balance | 1000 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1000 | BeginningOfYearBalance |
| End Of Year Balance | 1000 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | 1000 | Contributions |
| End Of Year Balance | 1000 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 62584 | OtherCostOrOtherBasis |
| Book Value | 62584 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20477 | OtherCostOrOtherBasis |
| Depreciation | 10301 | Depreciation |
| Book Value | 10176 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 120689 | OtherCostOrOtherBasis |
| Depreciation | 99972 | Depreciation |
| Book Value | 20717 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 289135 | OtherCostOrOtherBasis |
| Depreciation | 207632 | Depreciation |
| Book Value | 81503 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 174980 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Funds Held in Trust | Description |
| Book Value | 1336669 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1336669 | TotalBookValueOtherAssets |
| Tot Revenue Etc Audited Fincl Stmt | 2011602 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2011602 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2011602 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2204893 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2204893 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2204893 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part IV, Line 2b: | ReturnReference |
| Explanation | Escrow Account Liability: The balance reflects schools deposits held in trust, proceeds for book and computer usage fees received from students (the program participants) and are escrowed in a separate account for use in replacing books or computer equipment as they become worn out or outdated. | Explanation |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central American and the Caribbean | Region |
| Number Of Offices | 1 | NumberOfOffices |
| Number Of Employees | 25 | NumberOfEmployees |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConducted |
| Specific Services Provided | Education | SpecificServicesProvided |
| Total Expenditures | 901007 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 1 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 25 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 1 | TotalNumberOfOffices |
| Total Number Of Employees | 25 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 901007 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 901007 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | Scholarships | TypeOfAssistance |
| Region | Central American and the Caribbean | Region |
| Number Of Recipients | 88 | NumberOfRecipients |
| Amount Of Cash Grant | 32286 | AmountOfCashGrant |
| Manner Of Cash Disbursement | Check | MannerOfCashDisbursement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Fall Fiesta Cincinnati | NameOfEvent1 |
| Gross Receipts Event1 | 122167 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 78395 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 43772 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 18384 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 8806 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 122167 | GrossReceiptsTotal |
| Charitable Contributions Total | 78395 | CharitableContributionsTotal |
| Gross Revenue Total Events | 43772 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 18384 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 8806 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 27190 | DirectExpenseSummaryEvents |
| Net Income Summary | 16582 | NetIncomeSummary |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Johanna Berninger | |||
| Spouse of President | 20509 | Consultant | 0 |
| Paul Porcino | |||
| Trustee | 13500 | Consultant | 0 |
| Carlos Villagran | |||
| Father in law of President | 21839 | Consultant | 0 |
| Jeffrey Berninger | |||
| President | 5720 | Lease of Office Space | 0 |
| Rebecca Guerin | |||
| Spouse of CEO | 4914 | Grant Writing | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | Joseph Berninger, Vice President and Executive Director, and Jeffrey Berninger, President and Director of International Programs and Guatemala, have a family relationship. | |
| Form 990, Part VI, Section B, line 11 | Form 990 is provided to the President and Vice President and reviewed by the Treasurer before filing. | |
| Form 990, Part VI, Section B, line 12c | Financial transactions are reviewed to determine whether they include a related party transaction and if so, are disclosed to the controller, board, finance committee, and independent auditor. | |
| Form 990, Part VI, Section B, line 15 | Board Finance Committee reviews independent studies of non-profit compensation and determines the appropriate salaries. The proposed salaries are presented to the board for approval. | |
| Form 990, Part VI, Section C, line 19 | Documents are made available upon request. | |
| Form 990, Part XII, Line 2c | There were no changes to the process in the current year. | Finance Committee |
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