CERTELL INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CERTELL INC (EIN 46-1888092)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-30
IRS object ID
202631209349301248
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-04-30T11:21:37-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363168081PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SIKICH LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11415 W DIEHL RD SUITE 400AddressLine1Txt
CityNAPERVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP605632349ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461888092EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CERTELL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCERTBusinessNameControlTxt
Phone3178701050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 5TH AVEAddressLine1Txt
CityHUNTINGTONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFREDERIC FRANSENPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone3178701050PhoneNum
Signature2026-04-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd
Form8822 B AttachedYes (X)Form8822BAttachedInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMANDA WHITEPreparerPersonNm
PTINP01790293PTIN
Phone6305668400PhoneNum
Preparation2026-04-29PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerFREDERIC FRANSENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 5TH AVEAddressLine1Txt
CityHUNTINGTONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,301,110GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CERTELL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO ENGAGE TODAY'S TECH SAVVY STUDENTS USING MEANINGFUL CONTENT WITH WHICH THEY CAN CONNECT.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,013,702PYContributionsGrantsAmt
CY Contributions Grants$2,234,168CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$45,456PYInvestmentIncomeAmt
CY Investment Income$27,049CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$39,893CYOtherRevenueAmt
PY Total Revenue$3,059,158PYTotalRevenueAmt
CY Total Revenue$2,301,110CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$750,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,404,695PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,255,993CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$453,522CYTotalFundraisingExpenseAmt
PY Other Expenses$1,104,206PYOtherExpensesAmt
CY Other Expenses$1,173,038CYOtherExpensesAmt
PY Total Expenses$2,508,901PYTotalExpensesAmt
CY Total Expenses$3,179,031CYTotalExpensesAmt
PY Revenues Less Expenses$550,257PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$877,921CYRevenuesLessExpensesAmt
Total Assets BOY$3,561,206TotalAssetsBOYAmt
Total Assets EOY$600,076TotalAssetsEOYAmt
Total Liabilities BOY$217,452TotalLiabilitiesBOYAmt
Total Liabilities EOY$119,382TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,343,754NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$480,694NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ENGAGE TODAY'S TECH SAVVY STUDENTS USING MEANINGFUL CONTENT WITH WHICH THEY CAN CONNECT. OUR COURSE MATERIALS AND TECHNOLOGY ARE DESIGNED TO EQUIP EACH STUDENT TO THINK INDEPENDENTLY, DEVELOP LIFELONG PRINCIPLES THOUGHTFULLY, AND CONTRIBUTE IN THEIR COMMUNITY COURSE MATERIALS AND TECHNOLOGY ARE DESIGNED TO EQUIP EACH STUDENT TO THINK INDEPENDENTLY, DEVELOP LIFELONG PRINCIPLES THOUGHTFULLY, AND CONTRIBUTE IN THEIR COMMUNITY RESPONSIBLY. DIGITALLY DELIVERED, OUR CLASSROOM CONTENT INCREASES STUDENTS' ACCESS TO QUALITY LEARNING EXPERIENCES AND EMPOWERS TEACHERS IN ANY ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
Expense$1,207,486ExpenseAmt
DescPOPTENTIAL:POPTENTIAL IS A HIGH SCHOOL CURRICULUM CREATED BY CERTELL THAT INTEGRATES POP CULTURE AND MULTIMEDIA STORYTELLING INTO SUBJECTS LIKE ECONOMICS, HISTORY, CIVICS, AND FINANCIAL LITERACY. ALIGNED WITH STATE STANDARDS, IT ENGAGES STUDENTS BY MAKING COMPLEX TOPICS MORE RELATABLE THROUGH VIDEOS, MUSIC, AND OTHER CULTURAL REFERENCES, FOSTERING CRITICAL THINKING AND REAL-WORLD CONNECTIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,172,762ExpenseAmt
Grant$750,000GrantAmt
DescSENSIBLE SCHOOL:CERTELL OFFERS HYBRID ADULT EDUCATION COURSES FOCUSED ON PERSONAL FINANCE AND ECONOMIC LITERACY. THESE FEE-BASED COURSES ARE ADAPTED FROM THE ORGANIZATION'S CLASSROOM MATERIALS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$218,749ExpenseAmt
DescPOSTPOSSIBLE:CERTELL DEVELOPS GLOBAL EDUCATIONAL CONTENT FOCUSED ON PROMOTING PROSPERITY AND GOOD CITIZENSHIP.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,598,997TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document26IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee24EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonFREDERIC FRANSENPersonNm
Phone3178701050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 5TH AVEAddressLine1Txt
CityHUNTINGTONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25701ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
FREDERIC FRANSEN THRU 63025
CHAIRMAN / FORMER CEO30.0014.00Yes (X)Yes (X)$191,055$0$23,005
JAY UTTERBACK THRU 63025
TREASURER5.000.00Yes (X)Yes (X)$0$0$0
STEPHEN FERRIS THRU 63025
SECRETARY1.000.00Yes (X)Yes (X)$0$0$0
SHEREE SPEAKMAN THRU 63025
BOARD MEMBER1.001.00Yes (X)$0$0$0
DOMINIQUE LAZANSKI THRU 63025
BOARD MEMBER1.000.00Yes (X)$0$0$0
DENNIS TRINKLE THRU 63025
BOARD MEMBER1.005.00Yes (X)$0$0$0
LISA ROBERTS THRU 6625
CDO40.000.00$197,373$0$7,503Yes (X)
KRIS BERTELSEN THRU 12625
VP OF PROGRAMS40.000.00$110,493$0$11,467Yes (X)
JULIE SMITHERMAN THRU 4425
VP OF PROGRAMS40.000.00$117,811$0$9,873Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$616,732TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$51,848TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AGILE EDUCATION MARKETINGBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 17TH ST SUITE 2250AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80202ZIPCd
FieldValueIRS element (for citing)
ServicesMARKETING SERVICESServicesDesc
Compensation$123,039CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,234,168AllOtherContributionsAmt
Noncash Contributions$899NoncashContributionsAmt
Total Contributions$2,234,168TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,049TotalRevenueColumnAmt
Exclusion$27,049ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$39,893TotalRevenueColumnAmt
Related Or Exempt Func Income$39,893RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$39,893OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,301,110TotalRevenueColumnAmt
Related Or Exempt Func Income$39,893RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$27,049ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$750,000TotalAmt
Program Services$750,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$50,742TotalAmt
Program Services$25,371ProgramServicesAmt
Management And General$10,148ManagementAndGeneralAmt
Fundraising$15,223FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$998,637TotalAmt
Program Services$665,756ProgramServicesAmt
Management And General$67,575ManagementAndGeneralAmt
Fundraising$265,306FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$33,484TotalAmt
Program Services$22,988ProgramServicesAmt
Management And General$2,148ManagementAndGeneralAmt
Fundraising$8,348FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$84,208TotalAmt
Program Services$69,129ProgramServicesAmt
Management And General$11,001ManagementAndGeneralAmt
Fundraising$4,078FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$88,922TotalAmt
Program Services$62,942ProgramServicesAmt
Management And General$5,477ManagementAndGeneralAmt
Fundraising$20,503FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$45,189TotalAmt
Program Services$33,792ProgramServicesAmt
Management And General$11,397ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$409,230TotalAmt
Program Services$374,361ProgramServicesAmt
Management And General$9,145ManagementAndGeneralAmt
Fundraising$25,724FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$419,798TotalAmt
Program Services$381,473ProgramServicesAmt
Fundraising$38,325FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$46,209TotalAmt
Program Services$17,366ProgramServicesAmt
Fundraising$28,843FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$91,270TotalAmt
Program Services$85,770ProgramServicesAmt
Management And General$285ManagementAndGeneralAmt
Fundraising$5,215FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$121,867TotalAmt
Program Services$83,190ProgramServicesAmt
Management And General$801ManagementAndGeneralAmt
Fundraising$37,876FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FACILITIES AND EQUIPMEN$36,744$26,603$8,535$1,606
MISCELLANEOUS$2,731$256$0$2,475

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,179,031TotalAmt
Program Services$2,598,997ProgramServicesAmt
Management And General$126,512ManagementAndGeneralAmt
Fundraising$453,522FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,049,113BOYAmt
EOY$400,076EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$240,000BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$400,000BOYAmt
EOY$200,000EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$7,400BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$77,023BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$34,334LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$34,334LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,531BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,770,139BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,561,206BOYAmt
EOY$600,076EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$149,477BOYAmt
EOY$119,382EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$67,975BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$217,452BOYAmt
EOY$119,382EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,877,560BOYAmt
EOY$274,192EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$466,194BOYAmt
EOY$206,502EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,343,754BOYAmt
EOY$480,694EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,561,206BOYAmt
EOY$600,076EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$877,921ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$1,985,139OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,763,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,811,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,961,748CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,013,702CurrentTaxYearMinus1YearAmt
Current Tax Year$2,234,168CurrentTaxYearAmt
Total$16,784,418TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,763,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,811,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,961,748CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,013,702CurrentTaxYearMinus1YearAmt
Current Tax Year$2,234,168CurrentTaxYearAmt
Total$16,784,418TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,819,353SubstantialContributorsTotAmt
Public Support Total170$14,965,065PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,538CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,049CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$882CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$45,456CurrentTaxYearMinus1YearAmt
Current Tax Year$27,049CurrentTaxYearAmt
Total$84,974TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$9,414CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,774CurrentTaxYearMinus2YearsAmt
Current Tax Year$39,893CurrentTaxYearAmt
Total$58,081TotalAmt
FieldValueIRS element (for citing)
Total Support$16,927,473TotalSupportAmt
Gross Receipts Rltd Activities$12,014GrossReceiptsRltdActivitiesAmt
Public Support CY1700.88410PublicSupportCY170Pct
Public Support PY1700.88280PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS REVENUE - 2021 AMOUNT: $ 9,414. 2022 AMOUNT: $ 8,774. 2024 AMOUNT: $ 39,893.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$34,334OtherCostOrOtherBasisAmt
Depreciation$34,334DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AS OTHER THAN A PRIVATE FOUNDATION. THEREFORE, NO PROVISIONS FOR FEDERAL AND STATE INCOME TAXES HAVE BEEN RECORDED IN THE STATEMENTS. THE ORGANIZATION FILES ITS TAX RETURNS WITH THE U.S. FEDERAL AND VARIOUS STATE AND LOCAL TAX JURISDICTIONS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY MAJOR TAX JURISDICTIONS FOR YEARS PRIOR TO 2022.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERITAS COLLEGE INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line18520 ALLISON POINT BLVD 220AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46250ZIPCd
FieldValueIRS element (for citing)
Recipient EIN872387994RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$750,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantOPERATING SUPPORTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
FREDERIC FRANSEN THRU 63025
CHAIRMAN / FORMER CEO$191,055$0$0$0$0$0$8,395$0$14,610$0$214,060$0$0$0
LISA ROBERTS THRU 6625
CDO$187,373$0$10,000$0$0$0$7,503$0$0$0$204,876$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonTIM MURPHYPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionSERVES AS OUTSOURCED CFO, FORMER BOARD TREASURERRelationshipDescriptionTxt
Transaction$28,835TransactionAmt
TransactionCFO SERVICESTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 3AS OF JUNE 30, EMPLOYEES WERE TRANSFERRED TO ITS RELATED ENTITY, AMERITAS COLLEGE, OR TO AN OUTSIDE ENTITY.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AND IS REVIEWED BY EACH MEMBER PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CCERTELL BOARD MEMBERS ARE REQUIRED TO COMPLETE ANNUAL FORMS TO MONITOR AND ENFORCE COMPLIANCE WITH THE ORGANIZATION'S CONFILCT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15AON AN ANNUAL BASIS, THE INDEPENDENT MEMBERS OF THE BOARD CONDUCT A COMPENSATION REVIEW, WHICH IS APPROVED BY THE INDEPENDENT BOARD MEMBERS.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION'S 990 IS MADE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S 990 IS MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GCONTRACT SERVICES: PROGRAM SERVICE EXPENSES 374,361. MANAGEMENT AND GENERAL EXPENSES 9,145. FUNDRAISING EXPENSES 25,724. TOTAL EXPENSES 409,230.
FORM 990, PART XI, LINE 9:LOAN FORGIVENESS -1,985,139.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AMERITAS COLLEGE INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line18520 ALLISON POINTE BLVD SUITE 220AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46250ZIPCd
FieldValueIRS element (for citing)
EIN872387994EIN
Primary ActivitiesOFFERS HYBRID ADULT EDUCATION COURSESPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 2PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1CERTELL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
AMERITAS COLLEGE INC
B$750,000FMV
AMERITAS COLLEGE INC
R$1,985,139FMV

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