COOPERATIVE FOR EDUCATION: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: COOPERATIVE FOR EDUCATION (EIN 31-1545464)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-07-21
IRS object ID: 201112029349300301
Schema version: 2010v3.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule G
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-07-21T08:54:34-04:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Maddox & Associates CPAs Inc	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1407 Alexandria PIke	AddressLine1
City	FORT THOMAS	City
State	KY	State
ZIP Code	41075	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2730 HYDE PARK AVENUE	AddressLine1
City	CINCINNATI	City
State	OH	State
ZIP Code	45209	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOSEPH BERNINGER	Name
Title	VICE PRESIDENT	Title
Phone	5137312595	Phone
Date Signed	2011-06-29	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	W Paul Maddox Jr	Name
Date Prepared	2011-07-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOSEPH BERNINGER	NameOfPrincipalOfficerPerson
Gross Receipts	2127048	GrossReceipts
Group Return For Affiliates	false	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	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	16	TotalNbrEmployees
Total Nbr Volunteers	175	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	1312653	ContributionsGrantsPriorYear
Contributions Grants Current Year	1658675	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	255334	ProgramServiceRevenuePriorYear
Program Service Revenue CY	292142	ProgramServiceRevenueCY
Investment Income Prior Year	13563	InvestmentIncomePriorYear
Investment Income Current Year	11483	InvestmentIncomeCurrentYear
Other Revenue Prior Year	90506	OtherRevenuePriorYear
Other Revenue Current Year	128992	OtherRevenueCurrentYear
Total Revenue Prior Year	1672056	TotalRevenuePriorYear
Total Revenue Current Year	2091292	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	23326	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	28469	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1038685	SalariesEtcPriorYear
Salaries Etc Current Year	910050	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	141285	TotalFundrsngExpCurrentYear
Other Expense Prior Year	768649	OtherExpensePriorYear
Other Expenses Current Year	900002	OtherExpensesCurrentYear
Total Expenses Prior Year	1830660	TotalExpensesPriorYear
Total Expenses Current Year	1838521	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-158604	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	252771	RevenuesLessExpensesCY
Total Assets BOY	1802662	TotalAssetsBOY
Total Assets EOY	2293381	TotalAssetsEOY
Total Liabilities BOY	870220	TotalLiabilitiesBOY
Total Liabilities EOY	1108168	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	932442	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1185213	NetAssetsOrFundBalancesEOY
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	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	461479	Expense
Grants	3996	Grants
Revenue	94627	Revenue
Description	COMPUTER CENTER PROGRAM THE COMPUTER CENTER PROGRAM ESTABLISHES AND MANAGES COMPUTER CENTERS TO PROVIDE TECHNICAL EDUCATION SUCH AS COMPUTER BASIS MICROSOFT WINDOWS AND MICROSOFT OFFICE	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	411002	Expense
Grants	3269	Grants
Revenue	94618	Revenue
Description	TEXTBOOK COOPERATIVE PROGRAM THE TEXTBOOK COOPERATIVE PROGRAM ESTABLISHED 11 NEW TEXTBOOK COOPERATIVES AND MANAGED 182 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	431430	Expense
Revenue	102897	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 PRESENTER S 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 MATE RIALS - 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 C OMMON GOALS IN TURN THE EFFECTIVENESS AND REACH OF ALL PARTIES IS IMPROVED	Description

Activity Other ActivityOther (5 entries)

DescriptionDescription
CULTURE OF READING PROGRAM CORPWAS STARTED IN 2008 AS AN INITIATIVE TO IMPROVE LITERACY SKILLS IN PRIMARY SCHOOL STUDENTS THROUGH TEACHER EDUCATION
SCHOLARSHIP PROGRAM PROVIDED MENTORING AND SCHOLARSHIPS TO 74 STUDENTS THE SCHOLARSHIP STUDENTS RECEIVE FUNDING FOR TUITION AND ALL OTHER SCHOOL-RELATED EXPENSES TO PAYBACK THEIR SCHOLARSHIPS THE STUDENTS PARTICIPATE IN SERVICE PROJECTS TO HELP TH EIR COMMUNITIES
TEACHER TRAINING THE TEACHER PROGRAM PROVIDES IMPORTANT TOOLS TO TEACHERS WHICH ARE ESSENTIAL FOR THE SUCCESS OF THE PROGRAM
LIBRARY PROGRAMS PROVIDED SCHOOL SUPPLIES REFERENCE MATERIALS AND CLASSROOM MATERIALS TO MULTIPLE SCHOOLS
SPECIAL PROJECTS

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	286133	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	21204	TotalOfOtherProgramServiceGrnt
Total Program Service Expense	1590044	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	true	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	true	MoreThan5000KToOrganizations
More Than5000 K To Individuals	true	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	9	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	16	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	true	ForeignFinancialAccount
Name Of Foreign Country	GT	NameOfForeignCountry
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MARIA ALVAREZ	NamePerson
Telephone Number	5137312595	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2730 HYDE PARK AVENUE	AddressLine1
City	CINCINNATI	City
State	OH	State
ZIP Code	45209	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
CARLEEN SUTTMAN
TRUSTEE	1.00	X	0	0	0
DAVID KAMMER
SECRETARY	1.00	X				X
DAVID NOLL
TRUSTEE	1.00	X
DENIS FORSTER
TRUSTEE	1.00	X
DOUG TYGER
TRUSTEE	1.00	X
ED MCCARTER
TRUSTEE	1.00	X
JAMES BANKS
TRUSTEE	1.00	X
JEFFREY BERNINGER
PRESIDENT	40.00	X	85709	0	0	X
JOSEPH BERNINGER
VICE PRESIDENT	40.00	X	85709	0	0	X
KARL GIESEKE
TRUSTEE	1.00	X
KATHY SANTEN
TRUSTEE	1.00	X
PATTI BALLARD
TRUSTEE	1.00	X
PAUL PORCINO
TRUSTEE	1.00	X
RAMON RODRIGUEZ
TRUSTEE	1.00	X
TOM KOENIG
TRUSTEE	1.00	X
ANNE CUNNINGHAM
TREASURER	32.00		52239	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	223657	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Federated Campaigns	17306	FederatedCampaigns
All Other Contributions	1641369	AllOtherContributions
Total Contributions	1658675	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TOURS	611710	102897	102897
REVOLVING SCHOOL FUND	611710	189245	189245

Field	Value	IRS element (for citing)
Total Program Service Revenue	292142	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	11483	TotalRevenueColumn
Exclusion	$11,483	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	164748	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	35756	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	128992	TotalRevenueColumn
Exclusion	$128,992	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2091292	TotalRevenueColumn
Related Or Exempt Function Income	292142	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$140,475	ExclusionAmount

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	28469	Total
Program Services	28469	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	223658	Total
Program Services	188320	ProgramServices
Management And General	14314	ManagementAndGeneral
Fundraising	21024	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	554564	Total
Program Services	454521	ProgramServices
Management And General	41194	ManagementAndGeneral
Fundraising	58849	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	83480	Total
Program Services	76924	ProgramServices
Management And General	2673	ManagementAndGeneral
Fundraising	3883	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	48348	Total
Program Services	37852	ProgramServices
Management And General	4346	ManagementAndGeneral
Fundraising	6150	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	71030	Total
Program Services	71030	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5359	Total
Program Services	559	ProgramServices
Management And General	4800	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	120710	Total
Program Services	75231	ProgramServices
Management And General	15127	ManagementAndGeneral
Fundraising	30352	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	21937	Total
Program Services	15694	ProgramServices
Management And General	376	ManagementAndGeneral
Fundraising	5867	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	57484	Total
Program Services	37925	ProgramServices
Management And General	8555	ManagementAndGeneral
Fundraising	11004	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	3547	Total
Program Services	3245	ProgramServices
Management And General	166	ManagementAndGeneral
Fundraising	136	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	49517	Total
Program Services	43127	ProgramServices
Management And General	3529	ManagementAndGeneral
Fundraising	2861	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	66315	Total
Program Services	65710	ProgramServices
Management And General	334	ManagementAndGeneral
Fundraising	271	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5632	Total
Program Services	4790	ProgramServices
Management And General	465	ManagementAndGeneral
Fundraising	377	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	24842	Total
Program Services	23700	ProgramServices
Management And General	631	ManagementAndGeneral
Fundraising	511	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	6626	Total
Program Services	3525	ProgramServices
Management And General	3101	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
BOOKS FOR SCHOOL	182381	182381
COMPUTER CENTERS EQUIPMENT	96915	96915
SCHOOL SUPPLIES	55881	55881
EDUCATION TOURS TRAVEL EXPEN	99381	99381
TEACHER TRAINING	24668	24668

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	7777	Total
Program Services	196	ProgramServices
Management And General	7581	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1838521	Total
Program Services	1590044	ProgramServices
Management And General	107192	ManagementAndGeneral
Fundraising	141285	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	42579	BOY
EOY	84543	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	762061	BOY
EOY	1059679	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	71250	BOY
EOY	78000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	29100	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	998	BOY
EOY	2999	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	349942	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	254620	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	119168	BOY
EOY	95322	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	806606	BOY
EOY	943738	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1802662	BOY
EOY	2293381	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	98765	BOY
EOY	113319	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	771455	BOY
EOY	994849	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	870220	BOY
EOY	1108168	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	932442	BOY
EOY	1106213	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
EOY	78000	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
EOY	1000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	932442	BOY
EOY	1185213	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1802662	BOY
EOY	2293381	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	252771	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	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	1378006	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1457180	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1517556	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1306124	CurrentTaxYearMinus1Year
Current Tax Year	1641369	CurrentTaxYear
Total	7300235	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1378006	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1457180	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1517556	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1306124	CurrentTaxYearMinus1Year
Current Tax Year	1641369	CurrentTaxYear
Total	7300235	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	110088	AmountsSubstContributorsTotal
Public Support Total170	7190147	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	28816	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	49778	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	33756	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	13563	CurrentTaxYearMinus1Year
Current Tax Year	11481	CurrentTaxYear
Total	137394	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	33169	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	49094	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	162912	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	90506	CurrentTaxYearMinus1Year
Current Tax Year	102897	CurrentTaxYear
Total	438578	Total

Field	Value	IRS element (for citing)
Total Support	7876207	TotalSupport
Public Support Pertcentage170	0.91290	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.92780	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

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	false	AgentTrusteeEtc
Beginning Balance	771455	BeginningBalance
Additions During Year	412639	AdditionsDuringYear
Distributions During Year	189245	DistributionsDuringYear
Ending Balance	994849	EndingBalance
Included On FS	true	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Contributions	1000	Contributions
Investment Earnings Or Losses	3	InvestmentEarningsOrLosses
End Of Year Balance	1003	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	62584	OtherCostOrOtherBasis
Book Value	62584	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	96514	OtherCostOrOtherBasis
Depreciation	63776	Depreciation
Book Value	32738	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	190844	OtherCostOrOtherBasis
Depreciation	190844	Depreciation

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	95322	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	SCHOOL DEPOSITS HELD IN TRUST	Description
Book Value	943738	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	943738	TotalBookValueOtherAssets
Total Revenue	2091292	TotalRevenue
Total Expenses	1838521	TotalExpenses
Excess Or Deficit For Year	252771	ExcessOrDeficitForYear
Excess Or Deficit Per FS	252771	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	2148533	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	57241	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	57241	RevenueNotRptdF990
Revenue Subtotal	2091292	RevenueSubtotal
Total Revenue Per Form990	2091292	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1895762	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	57241	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	57241	ExpensesNotRptdF990
Expenses Subtotal	1838521	ExpensesSubtotal
Total Expenses Per Form990	1838521	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	Escrow account liability Part IV line 2b	Identifier
Explanation	SCHOOL DEPOSITS HELD IN TRUST-PROCEEDS FOR BOOK RENTAL AND COMPUTER USAGE FEES RECEIVED FROM PROGRAM PARTICIPANTS ARE ESCROWED IN A SEPARATE ACCOUNT FOR USE IN REPLACING BOOKS OR COMPUTER EQUIPMENT AS THEY BECOME WORN OUT OR OUTDATED THE BALANCE REFLECTS THE DEPOSITS RECEIVED FROM STUDENTS FOR THE USE OF THE TEXTBOOKS AND COMPUTERS	Explanation

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	true	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND THE CARIBB	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	690929	TotalExpenditures

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	1	SubtotalNumberOfOffices
Subtotal Number Of Employees	25	SubtotalNumberOfEmployees
Total Number Of Offices	1	TotalNumberOfOffices
Total Number Of Employees	25	TotalNumberOfEmployees
Subtotal Amount Spent	690929	SubtotalAmountSpent
Total Amount Spent	690929	TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND	Region
Purpose Of Grant	BOOKSCOMPUTERS	PurposeOfGrant
Amount Of Cash Grant	7265	AmountOfCashGrant
Manner Of Cash Disbursement	EARNED INT	MannerOfCashDisbursement
Method Of Valuation	BOOK	MethodOfValuation

Grants To Ind Outside US GrantsToIndOutsideUS

Field	Value	IRS element (for citing)
Type Of Assistance	SCHOLARSHIPS	TypeOfAssistance
Region	CENTRAL AMERICA AND	Region
Number Of Recipients	74	NumberOfRecipients
Amount Of Cash Grant	21204	AmountOfCashGrant
Manner Of Cash Disbursement	CHECK	MannerOfCashDisbursement

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	FF CINCINNAT	NameOfEvent1
Gross Receipts Event1	115516	GrossReceiptsEvent1
Gross Revenue Event1	115516	GrossRevenueEvent1
Other Direct Expenses Event1	21467	OtherDirectExpensesEvent1
Name Of Event2	FF ATLANTA	NameOfEvent2
Gross Receipts Event2	41747	GrossReceiptsEvent2
Gross Revenue Event2	41747	GrossRevenueEvent2
Other Direct Expenses Event2	6734	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	7485	GrossReceiptsOtherEvents
Gross Revenue Other Events	7485	GrossRevenueOtherEvents
Other Direct Expenses Other Events	7555	OtherDirectExpensesOtherEvents
Gross Receipts Total	164748	GrossReceiptsTotal
Gross Revenue Total Events	164748	GrossRevenueTotalEvents
Other Direct Expenses Total Events	35756	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	35756	DirectExpenseSummaryEvents
Net Income Summary	128992	NetIncomeSummary

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
JEFFREY BERNINGER
PRESIDENT	17160	LEASE OF OFFICE SPAC	false
REBECCA GUERIN
SPOUSE OF CEO	15888	GRANT WRITING	false
JOHANNA BERNINGER
SPOUSE OF PRESIDENT	14063	CONSULTANT	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	ExplanationExplanation
01. Officer, directors, etc. family relationship (Part VI, line 2)	JOSEPH BERNINGER VICE PRESIDENT AND EXECUTIVE DIRECTOR AND JEFFREY BERNINGER PRESIDENT AND DIRECTOR OF INTERNATIONAL PROGRAMS AND GUATEMALA CEO ARE BROTHERS
02. Form 990 governing body review (Part VI, line 11)	AFTER THE FORM 990 IS FILED WITH THE IRS THE TAX RETURN WAS SHARED WITH THE BOARD
03. Conflict of interest policy compliance (Part VI, 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
04. CEO, executive director, top management comp (Part VI, line 15a)	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
05. Other officer or key employee compensation (Part VI, line 15b	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
06. Governing documents, etc, available to public (Part VI, line 19)	DOCUMENTS ARE MADE AVAILABLE UPON REQUEST