Civic Intelligence

Learning to Give

990 • Fiscal year 2016 • EIN 61-1479763

Apr 01, 2015 to Mar 31, 2016 • Filed on Aug 04, 2016

One S Harbor No 3Grand Haven, MI 49417

(616) 842-7080

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

7th percentile

-53%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$266,304

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 179.1% of source-year revenue.

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

Asset Growth

20th percentile

-5.6%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

4th percentile

-61%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Down

$3,542,111

Down $211,805 (-5.6%) from 2015

Net Assets

Down

$3,542,111

Down $211,805 (-5.6%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$148,665

Down $233,082 (-61%) from 2015

Expenses

Up

$227,234

Up $32,645 (+17%) from 2015

Net Income

Down

-$78,569

Down $265,727 (-142%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $3,030,707Liabilities 2012: $0Net Assets 2012: $3,030,7072012Assets 2013: $3,365,069Liabilities 2013: $64,299Net Assets 2013: $3,300,7702013Assets 2014: $3,523,892Liabilities 2014: $0Net Assets 2014: $3,523,8922014Assets 2015: $3,753,916Liabilities 2015: $0Net Assets 2015: $3,753,9162015Assets 2016: $3,542,111Liabilities 2016: $0Net Assets 2016: $3,542,1112016Assets 2017: $3,874,072Liabilities 2017: $0Net Assets 2017: $3,874,0722017Assets 2018: $4,037,328Liabilities 2018: $0Net Assets 2018: $4,037,3282018Assets 2019: $3,616,658Liabilities 2019: $0Net Assets 2019: $3,616,6582019Assets 2020: $3,106,633Liabilities 2020: $0Net Assets 2020: $3,106,6332020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2016

Assets$3,542,111
Liabilities$0
Net Assets$3,542,111

Operations Trend

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

$500K$0-$500KRevenue 2012: $153,697Expenses 2012: $140,077Net Income 2012: $13,6202012Revenue 2013: $151,329Expenses 2013: $85,521Net Income 2013: $65,8082013Revenue 2014: $135,068Expenses 2014: $236,408Net Income 2014: -$101,3402014Revenue 2015: $381,747Expenses 2015: $194,589Net Income 2015: $187,1582015Revenue 2016: $148,665Expenses 2016: $227,234Net Income 2016: -$78,5692016Revenue 2017: $476,471Expenses 2017: $411,231Net Income 2017: $65,2402017Revenue 2018: $181,207Expenses 2018: $430,147Net Income 2018: -$248,9402018Revenue 2019: $87,989Expenses 2019: $391,912Net Income 2019: -$303,9232019Revenue 2020: $42,913Expenses 2020: $397,311Net Income 2020: -$354,3982020Revenue 2021: $35,832Expenses 2021: $280,797Net Income 2021: -$244,9652021

Highlighted filing

2016

Revenue$148,665
Expenses$227,234
Net Income-$78,569
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Aug 4, 2016
Return Version
2015v2.1
Gross Receipts
$148,665
Mission and Program Overview

Mission

Ltg educates k-12 students about the importance of voluntary action for the common good.

Learning to give equips k-12 teachers to educate students as philanthropists with knowledge, skills and action to make a better world. We connect students' civic lives to academic learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,503,102$3,194,336▼ $308,766
Land, Buildings, and Equipment, Net$54,300$190,319▲ $136,019
Cash and Non-Interest-Bearing Accounts$6--
Total Assets$3,753,916$3,542,111▼ $211,805
Other Assets Total$196,508$157,456▼ $39,052
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,000,000$3,000,000→ $0
Temporarily Rstr Net Assets$546,705$329,163▼ $217,542
Unrestricted Net Assets$207,211$212,948▲ $5,737
Total Net Assets Fund Balance$3,753,916$3,542,111▼ $211,805
Total Liabilities and Net Assets / Fund Balance$3,753,916$3,542,111▼ $211,805

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$190,319$64,632$254,951

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$3,451,208-▼ $120,872-$3,194,336
2014$3,499,354-▲ $73,854-$3,451,208
2013$3,181,599-▲ $438,755-$3,499,354
2012$2,892,319-▲ $351,780-$3,181,599
2011$2,911,929-▲ $108,890-$2,892,319
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Betsy PetersonExecutive DirectorFT$79,576$79,576

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$116,300
Program Service Revenue
$20,000
Investment Income
$12,365
Other Revenue
$0
All Other Contributions
$116,300
Change in Net Assets
$-78,569

Audited Revenue Reconciliation

Revenue per Audited Statements
$148,665
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-133,236
Total Revenue per Audited Statements
$15,429
Total Revenue per Form 990
$148,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$111,677
Other Expenses$81,057
Grants and Similar Amounts Paid$34,500
Total Fundraising Expense$7,895
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$69,693$11,603$7,735$89,031
Depreciation Depletion$44,510$8,902-$53,412
Grants to Domestic Orgs$34,500--$34,500
Other Salaries and Wages$2,265$20,381-$22,646
Information Technology$9,666--$9,666
Fees for Services Accounting-$2,290-$2,290
Office Expenses-$2,072$70$2,142
Travel$1,136$136$90$1,362
Insurance-$1,208-$1,208
Other Expenses$220$3,636-$220
Conferences and Meetings-$132-$132
All Other Expenses$50--$50
Total Functional Expenses$168,979$50,360$7,895$227,234

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$227,234
Total Expenses per Audited Statements$227,234
Total Expenses per Form 990$227,234
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Points of Light FoundationAtlanta, GA501(c)(3)Learning to Give$25,000
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The council of michigan foundations is the sole member of ltg.

Form 990, Part VI, Section A, Line 7A

The council of michigan foundations approves the appointment of the ltg board of trustees.

Form 990, Part VI, Section A, Line 7B

The cmf board approves the annual report of ltg at its annual meeting. As part of this report the cmf board would approve any significant changes in the governance structure or actvities of ltg.

Form 990, Part VI, Section B, Line 11

A copy of form 990 along with a memo highlighting key sections of the form was sent to all trustees prior to filing.

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

Trustees & key employees are required to fill out a conflict of interest form annually. Management reviews the completed forms and would contact legal counsel if any potential conflicts were noted to determine appropriate action.

Form 990, Part VI, Section B, Line 15A

In 2015 the cmf board hired mercer to conduct a compensation review of all supervisory staff. The president of cmf is also the president of ltg.

Form 990, Part VI, Section C, Line 19

Ltg provides copies of form 1023 and its 990 upon request. As part of the council of michigan foundations'(cmf) consolidated audit report a copy of the audit is available on cmf's website at www.michiganfoundations.org

Filing and Contact Details

Filer

Filer Name
Learning to Give
EIN
61-1479763
Phone
6168427080
Address
ONE S HARBOR NO 3, GRAND HAVEN, MI 49417

Signing Officer

Name
Robert S Collier
Title
President
Phone
6168427080
Signed
2016-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert S Collier
Formed
2004
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
11

Preparer

Firm
Rehmann Robson LLC
Address
MILLIKEN PLACE 107 S CASS STE A, TRAVERSE CITY, MI 49684
Preparer
Kerry J Nelson CPA
Phone
2319463230
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Income taxes cmf and its supporting organizations, mcfv, cmfso and ltg, are not-for-profit organizations exempt from income taxes under section 501(c)(3) of the internal revenue code and are also exempt from similar state and local taxes. Although the organization was granted income tax exemption by the internal revenue service, such exemption does not apply to "unrelated business taxable income." such income, pursuant to the internal revenue code and related regulations, includes investment income. The organization has been classified as not a private foundation. The organization analyzes its income tax filing positions in the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions, to identify potential uncertain tax positions. The organization treats interest and penalties attributable to income taxes, and reflects any charges for such, to the extent they arise, as a component of its management and general expenses. The organization has evaluated its income tax filing positions for fiscal years 2013 through 2016, the years which remain subject to examination as of march 31, 2016. The organization concluded that there are no significant uncertain tax positions requiring recognition in the organization's consolidated financial statements. The organization does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The organization does not have any amounts accrued for interest and penalties related to utbs at march 31, 2016 and 2015, and is not aware of any claims for such amounts by federal or state income tax authorities.

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IRS990/OtherExpensesGrp/ProgramServicesAmt2220
IRS990/OtherExpensesGrp/TotalAmt06319
IRS990/OtherExpensesGrp/TotalAmt13636
IRS990/OtherExpensesGrp/TotalAmt2620
IRS990/OtherExpensesGrp/TotalAmt3220
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020381
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02265
IRS990/OtherSalariesAndWagesGrp/TotalAmt022646
IRS990/PartialLiquidationInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03000000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03000000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROBERT S COLLIER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0329699
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt025000
IRS990/PYInvestmentIncomeAmt031248
IRS990/PYOtherExpensesAmt078018
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt020800
IRS990/PYRevenuesLessExpensesAmt0187158
IRS990/PYSalariesCompEmpBnftPaidAmt091571
IRS990/PYTotalExpensesAmt0194589
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0381747
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-78569
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt020000
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0386263347
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0COUNCIL OF MICHIGAN FOUNDATIONS
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
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
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt09015
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt09730
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt011821
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt030566
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt036061
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt038918
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt047282
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0122261
IRS990ScheduleC/GrassrootsCeilingAmt045849
IRS990ScheduleC/GrassrootsNontaxableGrp/AffiliatedGroupTotalAmt00
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt09015
IRS990ScheduleC/LobbyingCeilingAmt0183392
IRS990ScheduleC/LobbyingNontaxableAmountGrp/AffiliatedGroupTotalAmt00
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt036061
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0180303
IRS990ScheduleC/PoliticalExpendituresAmt00
IRS990ScheduleC/TotalDirectLobbyingGrp/AffiliatedGroupTotalAmt00
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/AffiliatedGroupTotalAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0180303
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/AffiliatedGroupTotalAmt00
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/AffiliatedGroupTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/VolunteerHoursCnt0150
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.93900
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03451208
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03194336
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0136000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-120872
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03499354
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03451208
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0122000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt073854
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03181599
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03499354
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0121000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0438755
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03181599
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt062500
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02911929
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02892319
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0128500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0108890
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0190319
IRS990ScheduleD/EquipmentGrp/DepreciationAmt064632
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0254951
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0227234
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-133236
IRS990ScheduleD/RevenueNotReportedAmt0-133236
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0148665
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES CMF AND ITS SUPPORTING ORGANIZATIONS, MCFV, CMFSO AND LTG, ARE NOT-FOR-PROFIT ORGANIZATIONS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE ALSO EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE ORGANIZATION WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INVESTMENT INCOME. THE ORGANIZATION HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE ORGANIZATION ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS MANAGEMENT AND GENERAL EXPENSES. THE ORGANIZATION HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2013 THROUGH 2016, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF MARCH 31, 2016. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT MARCH 31, 2016 AND 2015, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.06100
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0190319
IRS990ScheduleD/TotalExpensesPerForm990Amt0227234
IRS990ScheduleD/TotalRevenuePerForm990Amt0148665
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt015429
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0227234
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt025000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0LEARNING TO GIVE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0POINTS OF LIGHT FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0650206641
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0600 MEANS ST SUITE 210
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ATLANTA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd030318
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CHECK
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01

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