Civic Intelligence

The Dictionary Project

990 • Fiscal year 2016 • EIN 57-1029802

Jan 01, 2016 to Dec 31, 2016 • Filed on May 08, 2017

PO Box 1845Charleston, SC 29402

(843) 388-8375

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.54x

Higher debt load relative to assets than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.15x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

47th percentile

1.2%

Higher net margin than 47% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

91st percentile

$214,395

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

94th percentile

80%

Faster asset growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

44th percentile

0.8%

Faster revenue growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,335,448

Up $594,370 (+80%) from 2015

Net Assets

Up

$619,363

Up $59,470 (+11%) from 2015

Liabilities

Up

$716,085

Up $534,900 (+295%) from 2015

Revenue

Up

$4,783,246

Up $39,181 (+0.8%) from 2015

Expenses

Up

$4,723,776

Up $38,288 (+0.8%) from 2015

Net Income

Up

$59,470

Up $893 (+1.5%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $815,791Liabilities 2010: $158,745Net Assets 2010: $657,0462010Assets 2011: $1,009,220Liabilities 2011: $339,051Net Assets 2011: $670,1692011Assets 2012: $837,879Liabilities 2012: $399,987Net Assets 2012: $437,8922012Assets 2013: $804,527Liabilities 2013: $344,452Net Assets 2013: $460,0752013Assets 2014: $821,697Liabilities 2014: $320,381Net Assets 2014: $501,3162014Assets 2015: $741,078Liabilities 2015: $181,185Net Assets 2015: $559,8932015Assets 2016: $1,335,448Liabilities 2016: $716,085Net Assets 2016: $619,3632016Assets 2017: $611,648Liabilities 2017: $198,397Net Assets 2017: $413,2512017Assets 2018: $807,013Liabilities 2018: $389,860Net Assets 2018: $417,1532018Assets 2019: $1,298,758Liabilities 2019: $792,769Net Assets 2019: $505,9892019Assets 2020: $788,203Liabilities 2020: $691,190Net Assets 2020: $97,0132020Assets 2021: $582,770Liabilities 2021: $480,621Net Assets 2021: $102,1492021Assets 2022: $450,410Liabilities 2022: $280,237Net Assets 2022: $170,1732022Assets 2023: $326,746Liabilities 2023: $80,568Net Assets 2023: $246,1782023Assets 2024: $645,723Liabilities 2024: $365,834Net Assets 2024: $279,8892024

Highlighted filing

2016

Assets$1,335,448
Liabilities$716,085
Net Assets$619,363

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,965,1632010Expenses 2011: $3,899,0742011Revenue 2012: $4,031,716Expenses 2012: $4,263,993Net Income 2012: -$232,2772012Revenue 2013: $4,358,640Expenses 2013: $4,336,457Net Income 2013: $22,1832013Revenue 2014: $4,721,460Expenses 2014: $4,680,219Net Income 2014: $41,2412014Revenue 2015: $4,744,065Expenses 2015: $4,685,488Net Income 2015: $58,5772015Revenue 2016: $4,783,246Expenses 2016: $4,723,776Net Income 2016: $59,4702016Revenue 2017: $4,070,438Expenses 2017: $4,276,550Net Income 2017: -$206,1122017Revenue 2018: $4,280,048Expenses 2018: $4,276,146Net Income 2018: $3,9022018Revenue 2019: $4,362,492Expenses 2019: $4,273,656Net Income 2019: $88,8362019Revenue 2020: $1,702,154Expenses 2020: $2,111,130Net Income 2020: -$408,9762020Revenue 2021: $3,052,750Expenses 2021: $3,047,614Net Income 2021: $5,1362021Revenue 2022: $3,122,323Expenses 2022: $3,054,299Net Income 2022: $68,0242022Revenue 2023: $2,980,849Expenses 2023: $2,904,844Net Income 2023: $76,0052023Revenue 2024: $2,812,739Expenses 2024: $2,779,028Net Income 2024: $33,7112024

Highlighted filing

2016

Revenue$4,783,246
Expenses$4,723,776
Net Income$59,470
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 8, 2017
Return Version
2016v3.0
Gross Receipts
$4,783,246
Mission and Program Overview

Mission

The mission of the dictionary project is to ensure that everyone will be able to enjoy the benefits of owning a dictionary. This program assists people in becoming good writers, active readers, creative thinkers and resourceful learners by providing them with their own personal dictionary. The dictionaries are a gift. Educators see third grade as the dividing line between learning to read and reading to learn. We strive to include every third grade student each year. A dictionary is an essential tool for a quality education. A child cannot do his or her best work without one.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$586,549$1,238,081▲ $651,532
Cash and Non-Interest-Bearing Accounts$78,889$76,062▼ $2,827
Intangible Assets-$13,394-
Prepaid Expenses and Deferred Charges$34,251$5,678▼ $28,573
Land, Buildings, and Equipment, Net$41,389$2,233▼ $39,156
Total Assets$741,078$1,335,448▲ $594,370
Liabilities
Accounts Payable and Accrued Expenses$162,790$686,130▲ $523,340
Deferred Revenue$18,395$29,955▲ $11,560
Total Liabilities$181,185$716,085▲ $534,900
Net Assets / Fund Balance
Unrestricted Net Assets$559,893$619,363▲ $59,470
Total Net Assets Fund Balance$559,893$619,363▲ $59,470
Total Liabilities and Net Assets / Fund Balance$741,078$1,335,448▲ $594,370

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$455$53,098$53,553
Equipment$1,778$13,591$15,369
Leasehold Improvements$0$1,264$1,264
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth HueyDirector of OperationsFT$96,566$6,750$103,316
Mary FrenchExecutive DirectorFT$64,395$150,000$64,395

Board Members and Trustees

NameTitle
Gretta MoorheadPresident
Diana KrajewskiVice President
Douglas BoggieTrustee
Tahera MamdaniSecretary
Kathy J JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,779,751
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$3,493
All Other Contributions
$4,779,751
Change in Net Assets
$59,470

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,783,246
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,783,246
Total Revenue per Form 990
$4,783,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,543,693
Salaries, Compensation, and Employee Benefits$180,083
Total Fundraising Expense$41,440
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$119,689$27,666$8,084$155,439
Fees for Services Other$95,563$54,128$124$149,815
Occupancy$27,221$18,000-$45,221
Depreciation Depletion$16,670$6,248$2,843$25,761
All Other Expenses$8,892$5,974$6,935$21,801
Travel$11,543$5,539$3,002$20,084
Payroll Taxes$9,583$2,117$618$12,318
Other Expenses$5,498$10,286$5,497$10,995
Office Expenses$6,563$780$446$7,789
Information Technology$2,545$2,549$2,470$7,564
Other Employee Benefits$5,063$1,552$135$6,750
Insurance$1,887$4,762$10$6,659
Other Salaries and Wages$5,576--$5,576
Conferences and Meetings$990$736$990$2,716
Total Functional Expenses$4,541,999$140,337$41,440$4,723,776

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,723,776
Total Expenses per Audited Statements$4,723,776
Total Expenses per Form 990$4,723,776
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Related PartyPurchase of DictionariesNo$3,433,908
Mary FrenchExecutive DirectorOffice Space RentalNo$36,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There is documentation for the meetings of the governing body. No additional committee meetings are held, therefore there is no documentation.

Form 990, Part VI, Section B, Line 11B

The dictionary project has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. After the form 990 is prepared and reviewed by management, it is provided to each board member of the organization's governing body in sufficient time for any comments or changes to be made prior to its submission to the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The dictionary project currently has in place a conflict of interest policy which it regularly monitors and enforces. The board mandates that all members of management and the governing body annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exist. If a conflict of interest is determined to exist, management and the governing body will be notified immediately. The member will not be allowed to vote or be a part of any decisions about any such transactions that have to do with the conflict until such time there is no longer a conflict. In addition, whenever there is a larger purchase order or a contract for services, the board must approve the transaction. The trustees are required to make full disclosure of any interest or transaction they, their family or organization may have with the organization. The board then decides if involvement would constitute a conflict of interest.

Form 990, Part VI, Section B, Line 15

The compensation of the organization's officers and key employees is reviewed and approved by the board members, an independent body. The qualifications and experience of the individual are also taken into account in conjunction with industry standards when determining compensation.

Form 990, Part VI, Section C, Line 19

The dictionary project makes its form 990 available for public inspection as required under section 6104 of the internal revenue code by posting it on guidestar.org (a link to that website is found on the dictionary project's website). In addition, forms 990 and 1023 as well as the financial statements, and conflict of interest policy are available upon written request at the organization's office.

Filing and Contact Details

Filer

Filer Name
The Dictionary Project
EIN
57-1029802
Phone
8433888375
Address
PO BOX 1845, CHARLESTON, SC 29402

Signing Officer

Name
Mary French
Title
Executive Director
Phone
8433888375
Signed
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary French
Formed
1995
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
60,000

Preparer

Firm
Mccay Kiddy LLC
Address
1156 BOWMAN ROAD SUITE 100-A, MOUNT PLEASANT, SC 29464
Preparer
Melissa a Kiddy CPA Cfe
Phone
8438814477
Supplemental Narrative

Additional Explanations

From 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and exempt from state income taxes under the laws of south carolina. Therefore, no provision for income taxes has been provided for. The organization qualifies for the charitable contribution deduction under section 170(b)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2). The financial accounting standards board (fasb) provides guidance on the organization's evaluation of accounting for uncertainty in income taxes. Management evaluated the organization's tax position and concluded that the organization had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The dictionary project currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. The dictionary project believes that it has appropriate support for income tax positions taken. Therefore, management has not identified any uncertain income tax positions. Generally, tax returns related to the years ended december 31, 2013 through 2015 remain open for examination by taxing authorities.

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IRS990/ActivityOrMissionDesc0THE MISSION OF THE DICTIONARY PROJECT IS TO ENSURE THAT EVERYONE WILL BE ABLE TO ENJOY THE BENEFITS OF OWNING A DICTIONARY. THIS PROGRAM ASSISTS PEOPLE IN BECOMING GOOD WRITERS, ACTIVE READERS, CREATIVE THINKERS AND RESOURCEFUL LEARNERS BY PROVIDING THEM WITH THEIR OWN PERSONAL DICTIONARY. THE DICTIONARIES ARE A GIFT. EDUCATORS SEE THIRD GRADE AS THE DIVIDING LINE BETWEEN LEARNING TO READ AND READING TO LEARN. WE STRIVE TO INCLUDE EVERY THIRD GRADE STUDENT EACH YEAR. A DICTIONARY IS AN ESSENTIAL TOOL FOR A QUALITY EDUCATION. A CHILD CANNOT DO HIS OR HER BEST WORK WITHOUT ONE.
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IRS990/Desc0THE DICTIONARY PROJECT FUNCTIONS AND STRIVES TO ENSURE THAT PEOPLE THROUGHOUT THE UNITED STATES AND AROUND THE WORLD ARE ABLE TO ENJOY THE BENEFITS OF OWNING A DICTIONARY. PROGRAM EFFORTS ARE FOCUSED PRIMARILY ON ASSISTING ALL PEOPLE IN BECOMING GOOD WRITERS, ACTIVE READERS, CREATIVE THINKERS, AND RESOURCEFUL LEARNERS BY PROVIDING THEM WITH THEIR OWN PERSONAL DICTIONARY. AS AN ORGANIZATION, WE BELIEVE THAT A DICTIONARY IS AN ESSENTIAL TOOL FOR A QUALITY EDUCATION, AND THAT ONE CANNOT DO THEIR BEST WORK WITHOUT A DICTIONARY. THE DICTIONARY PROJECT MAKES PEOPLE SELF-RELIANT BY PROVIDING THEM WITH A RESOURCE THAT SERVES TO HELP THEM BETTER UNDERSTAND THE WORLD AROUND THEM AND FURTHER DEVELOP AN APPRECIATION OF THE CONNECTIONS THAT ARE FORMED WITH WORDS. DURING 2016, APPROXIMATELY 2,028,000 DICTIONARIES WERE GIVEN TO STUDENTS IN THE UNITED STATES AND AROUND THE WORLD. WITH THIS RESOURCE, PEOPLE CAN BECOME MORE SELF-RELIANT AND BE BETTER ABLE TO COMMUNICATE THEIR UNIQUE THOUGHTS AND IDEAS, BY SHARING THEIR MOST INNATE GIFTS WITH OTHERS.
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IRS990/MissionDesc0THE MISSION OF THE DICTIONARY PROJECT IS TO ENSURE THAT EVERYONE WILL BE ABLE TO ENJOY THE BENEFITS OF OWNING A DICTIONARY. THIS PROGRAM ASSISTS PEOPLE IN BECOMING GOOD WRITERS, ACTIVE READERS, CREATIVE THINKERS AND RESOURCEFUL LEARNERS BY PROVIDING THEM WITH THEIR OWN PERSONAL DICTIONARY. THE DICTIONARIES ARE A GIFT. EDUCATORS SEE THIRD GRADE AS THE DIVIDING LINE BETWEEN LEARNING TO READ AND READING TO LEARN. WE STRIVE TO INCLUDE EVERY THIRD GRADE STUDENT EACH YEAR. A DICTIONARY IS AN ESSENTIAL TOOL FOR A QUALITY EDUCATION. A CHILD CANNOT DO HIS OR HER BEST WORK WITHOUT ONE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0559893
IRS990/NetAssetsOrFundBalancesEOYAmt0619363
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018000
IRS990/OccupancyGrp/ProgramServicesAmt027221
IRS990/OccupancyGrp/TotalAmt045221
IRS990/OfficeExpensesGrp/FundraisingAmt0446
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0780
IRS990/OfficeExpensesGrp/ProgramServicesAmt06563
IRS990/OfficeExpensesGrp/TotalAmt07789
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0135
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt06750
IRS990/OtherExpensesGrp/Desc0DICTIONARIES PURCHASED
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2INTERNET
IRS990/OtherExpensesGrp/Desc3POSTAGE AND DELIVERY
IRS990/OtherExpensesGrp/FundraisingAmt010286
IRS990/OtherExpensesGrp/FundraisingAmt15497
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IRS990/OtherExpensesGrp/ProgramServicesAmt167581
IRS990/OtherExpensesGrp/ProgramServicesAmt230858
IRS990/OtherExpensesGrp/ProgramServicesAmt35498
IRS990/OtherExpensesGrp/TotalAmt04126277
IRS990/OtherExpensesGrp/TotalAmt167581
IRS990/OtherExpensesGrp/TotalAmt251430
IRS990/OtherExpensesGrp/TotalAmt310995
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC. REVENUE-RELATED-
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03493
IRS990/OtherRevenueTotalAmt03493
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05576
IRS990/OtherSalariesAndWagesGrp/TotalAmt05576
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0618
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02117
IRS990/PayrollTaxesGrp/ProgramServicesAmt09583
IRS990/PayrollTaxesGrp/TotalAmt012318
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0586549
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01238081
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034251
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05678
IRS990/PrincipalOfficerNm0MARY FRENCH
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04740917
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt04510522
IRS990/PYOtherRevenueAmt03148
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt058577
IRS990/PYSalariesCompEmpBnftPaidAmt0174966
IRS990/PYTotalExpensesAmt04685488
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04744065
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt059470
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04779751
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04740917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04719971
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04354537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04027725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt022622901
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0238
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0274
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03493
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03148
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01487
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04071
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03753
IRS990ScheduleA/OtherIncome170Grp/TotalAmt015952
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99930
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt022622901
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04779751
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04740917
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04719971
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04354537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04027725
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt022622901
IRS990ScheduleA/TotalSupportAmt022639127
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01778
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013591
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015369
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04723776
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01264
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01264
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0455
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt053098
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt053553
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04783246
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM STATE INCOME TAXES UNDER THE LAWS OF SOUTH CAROLINA. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE ON THE ORGANIZATION'S EVALUATION OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITION AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE DICTIONARY PROJECT CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE DICTIONARY PROJECT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS. GENERALLY, TAX RETURNS RELATED TO THE YEARS ENDED DECEMBER 31, 2013 THROUGH 2015 REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02233
IRS990ScheduleD/TotalExpensesPerForm990Amt04723776
IRS990ScheduleD/TotalRevenuePerForm990Amt04783246
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04783246
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04723776
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt064395
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0150000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARY FRENCH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt064395
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0150000
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0THE DICTIONARY PROJECT INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MARY FRENCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1RELATED PARTY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt036000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt13433908
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0OFFICE SPACE RENTAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PURCHASE OF DICTIONARIES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS DOCUMENTATION FOR THE MEETINGS OF THE GOVERNING BODY. NO ADDITIONAL COMMITTEE MEETINGS ARE HELD, THEREFORE THERE IS NO DOCUMENTATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DICTIONARY PROJECT HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 IS PREPARED AND REVIEWED BY MANAGEMENT, IT IS PROVIDED TO EACH BOARD MEMBER OF THE ORGANIZATION'S GOVERNING BODY IN SUFFICIENT TIME FOR ANY COMMENTS OR CHANGES TO BE MADE PRIOR TO ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DICTIONARY PROJECT CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER A CONFLICT. IN ADDITION, WHENEVER THERE IS A LARGER PURCHASE ORDER OR A CONTRACT FOR SERVICES, THE BOARD MUST APPROVE THE TRANSACTION. THE TRUSTEES ARE REQUIRED TO MAKE FULL DISCLOSURE OF ANY INTEREST OR TRANSACTION THEY, THEIR FAMILY OR ORGANIZATION MAY HAVE WITH THE ORGANIZATION. THE BOARD THEN DECIDES IF INVOLVEMENT WOULD CONSTITUTE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD MEMBERS, AN INDEPENDENT BODY. THE QUALIFICATIONS AND EXPERIENCE OF THE INDIVIDUAL ARE ALSO TAKEN INTO ACCOUNT IN CONJUNCTION WITH INDUSTRY STANDARDS WHEN DETERMINING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DICTIONARY PROJECT MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY POSTING IT ON GUIDESTAR.ORG (A LINK TO THAT WEBSITE IS FOUND ON THE DICTIONARY PROJECT'S WEBSITE). IN ADDITION, FORMS 990 AND 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FROM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd01
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0161650502
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PUBLISHING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0THE DICTIONARY PROJECT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 566
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0SULLIVANS ISLAND
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd029482

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.65$0.37$0.28$2.81$2.78$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.33$0.08$0.25$2.98$2.90$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.45$0.28$0.17$3.12$3.05$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.58$0.48$0.10$3.05$3.05$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.69$0.10$1.70$2.11$0.41
2019Detailed filing. Detailed filing data is available for this year.$1.30$0.79$0.51$4.36$4.27$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.39$0.42$4.28$4.28$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.20$0.41$4.07$4.28$0.21
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.72$0.62$4.78$4.72$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.18$0.56$4.74$4.69$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.32$0.50$4.72$4.68$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.80$0.34$0.46$4.36$4.34$0.02
2012Summary only. Only limited summary data is available for this year.$0.84$0.40$0.44$4.03$4.26$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.34$0.67$3.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.16$0.66$3.97