Civic Intelligence

The Modern Classrooms Project Inc

990 • Fiscal year 2020 • EIN 82-5421304

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 07, 2021

15 14th Street SEWashington, DC 20003

(202) 750-1084

Siviq Scores

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

Liabilities / Assets

47th percentile

0.08x

Higher debt load relative to assets than 47% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

39th percentile

0.08x

Higher debt load relative to revenue than 39% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

89th percentile

46%

Higher net margin than 89% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

57th percentile

$75,000

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

95th percentile

142%

Faster asset growth than 95% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

95th percentile

147%

Faster revenue growth than 95% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,050,664

Up $615,655 (+142%) from 2019

Net Assets

Up

$963,006

Up $533,217 (+124%) from 2019

Liabilities

Up

$87,658

Up $82,438 (+1579%) from 2019

Revenue

Up

$1,163,712

Up $691,646 (+147%) from 2019

Expenses

Up

$630,495

Up $511,889 (+432%) from 2019

Net Income

Up

$533,217

Up $179,757 (+51%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2018: $40,024Liabilities 2018: $0Net Assets 2018: $40,0242018Assets 2019: $435,009Liabilities 2019: $5,220Net Assets 2019: $429,7892019Assets 2020: $1,050,664Liabilities 2020: $87,658Net Assets 2020: $963,0062020Assets 2021: $2,266,133Liabilities 2021: $384,884Net Assets 2021: $1,881,2492021Assets 2022: $5,458,403Liabilities 2022: $445,466Net Assets 2022: $5,012,9372022Assets 2023: $6,301,540Liabilities 2023: $474,047Net Assets 2023: $5,827,4932023Assets 2024: $8,251,792Liabilities 2024: $793,103Net Assets 2024: $7,458,6892024Assets 2025: $11,268,387Liabilities 2025: $1,307,517Net Assets 2025: $9,960,8702025

Highlighted filing

2020

Assets$1,050,664
Liabilities$87,658
Net Assets$963,006

Operations Trend

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

$15M$10M$5.0M$0Revenue 2018: $90,267Expenses 2018: $50,243Net Income 2018: $40,0242018Revenue 2019: $472,066Expenses 2019: $118,606Net Income 2019: $353,4602019Revenue 2020: $1,163,712Expenses 2020: $630,495Net Income 2020: $533,2172020Revenue 2021: $3,061,569Expenses 2021: $2,143,326Net Income 2021: $918,2432021Revenue 2022: $7,754,867Expenses 2022: $4,623,179Net Income 2022: $3,131,6882022Revenue 2023: $7,059,682Expenses 2023: $6,246,819Net Income 2023: $812,8632023Revenue 2024: $12,439,198Expenses 2024: $10,850,268Net Income 2024: $1,588,9302024Revenue 2025: $13,826,909Expenses 2025: $11,328,885Net Income 2025: $2,498,0242025

Highlighted filing

2020

Revenue$1,163,712
Expenses$630,495
Net Income$533,217
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 7, 2021
Return Version
2020v4.0
Gross Receipts
$1,165,668
Mission and Program Overview

Mission

The modern classrooms project empowers educators to build classrooms that respond to every student's needs

The modern classrooms project empowers educators to redesign their classrooms to support each student's learning. In 2020, we offered in- person workshops and interactive online courses that help teachers implement our core, research-based practices: blended instruction: teachers create high-quality instructional videos to replace in-class lectures. This allows students to learn at their own paces and frees up teachers to provide targeted individual and small-group support in class. Self-paced structures: teachers design self-paced classroom structures, which allow students to control their own learning while meeting essential learning objectives and deadlines. We focus in particular on strategies that teachers can use to motivate students and foster authentic student- student collaboration. Mastery-based grading: teachers build mastery-based assessments, which give students credit only when they've demonstrated full understanding of content and skills. In particular, we help teachers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$194,049$919,897▲ $725,848
Pledges and Grants Receivable$181,534$107,850▼ $73,684
Land, Buildings, and Equipment, Net$23,349$15,290▼ $8,059
Accounts Receivable$295$3,447▲ $3,152
Prepaid Expenses and Deferred Charges$34,416$2,913▼ $31,503
Intangible Assets$1,366$1,267▼ $99
Total Assets$435,009$1,050,664▲ $615,655
Liabilities
Deferred Revenue$1,200$44,226▲ $43,026
Accounts Payable and Accrued Expenses$4,020$43,432▲ $39,412
Total Liabilities$5,220$87,658▲ $82,438
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$352,988$960,506▲ $607,518
Net Assets With Donor Restrictions$76,801$2,500▼ $74,301
Total Net Assets Fund Balance$429,789$963,006▲ $533,217
Total Liabilities and Net Assets / Fund Balance$435,009$1,050,664▲ $615,655

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,290$23,378$38,668
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kareem FarahExecutive DiFT$75,000-$75,000
Robert Barnett - ChiefOperating ofFT$57,200$5,300$62,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$925,408
Program Service Revenue
$237,578
Investment Income
$0
Other Revenue
$726
All Other Contributions
$917,549
Change in Net Assets
$533,217

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,163,712
Revenue Not Reported on Form 990
$123,810
Total Revenue per Audited Statements
$1,287,522
Total Revenue per Form 990
$1,163,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$378,469
Salaries, Compensation, and Employee Benefits$237,026
Total Fundraising Expense$31,721
Professional Fundraising Fees$15,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$243,765--$243,765
Current Officers, Directors, Trustees, and Key Employees$114,839$10,973$11,688$137,500
Other Salaries and Wages$76,997$56$37$77,090
Information Technology$40,039$3,760-$43,799
Fees for Services Accounting-$30,125-$30,125
Fees for Services Management-$17,937-$17,937
Payroll Taxes$15,453$840$923$17,216
Fees for Services Professional Fundraising--$15,000$15,000
Office Expenses$3,046$7,542$2,260$12,848
Advertising$10,657$554-$11,211
Depreciation Depletion$9,367$100-$9,467
Pension Plan Contributions$4,757$67$396$5,220
Travel$1,439--$1,439
Insurance-$824-$824
Other Expenses$27,072$-28,489$1,417$338
Total Functional Expenses$554,199$44,575$31,721$630,495

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$754,305
Expenses per Audited Statements$630,495
Total Expenses per Form 990$630,495
Expenses Not Reported on Form 990$123,810
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$15,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Kareem farah george farah ed director family - brother

Form 990, Page 6, Part VI, Line 11B

The organization has established a finance committee which is composed of 5 members of the board of directors. The duties and responsibility of the finance committee include the independent audit report review function and the form 990 review. Specifically, the form 990 is provided electronically to all finance committee members, and to any other board members upon request. Board members forward any comments or questions directly to the organization's coo prior to filing.

Form 990, Page 6, Part VI, Line 12C

Consistent with the organization's conflict of interest policy, the organization's chief operating officer will monitor proposed or ongoing conflicts of interest and disclose them to the finance committee. After consultation with the finance committee, the chief operating officer shall determine whether a material conflict exists, and in the case of a material conflict, whether the contemplated transaction may be authorized as being necessary for a compelling reason, just, fair, and reasonable to the organization. The chief operating officer will present his determination to the executive director, who will have final responsibility for making this decision, in the interests of the welfare of the organization and the advancement of its purpose. The chief operating officer will provide an annual update to the board of directors on conflict-of-interest disclosures.

Form 990, Page 6, Part VI, Line 15A

The process of determining and approving the compensation of the organization's top management officials included 1) review and approval by the board of directors, 2) use of data as comparable comparison, and 3) contemporaneous documentation and recordkeeping. 1)review and approval. The compensation of top management officials was reviewed and approved by the entire board of directors at the organization's annual meeting. Any persons with conflicts of interest left the room while compensation was reviewed and approved. 2)use of data as to comparable compensation. In making its decisions about compensation, the board of directors used data as to comparable compensation for similarly situated and qualified individuals in functionally comparable positions at similarly situated organizations. For the 2019 fiscal year, four distinct similarly situated organizations were considered. 3)contemporaneous documentation and recordkeeping. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding executive compensation, including but not limited to the meeting minutes for the board's annual meeting.

Form 990, Page 6, Part VI, Line 19

The organization's most recent financial statements and form 990 (with donors names omitted) are made available on the organization's website. All prior financial statements, governing documents, conflict of interest policy are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Modern Classrooms Project Inc
EIN
82-5421304
Phone
2027501084
Address
15 14TH STREET SE, WASHINGTON, DC 20003

Signing Officer

Name
Robert Barnett - Chief
Title
Operating Officer
Phone
2027501084
Signed
2021-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kareem Farah
Formed
2018
Legal Domicile
Dc
Voting Board Members
16
Independent Board Members
14
Employees
6
Volunteers
15

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Richard M Jones CPA
Phone
8146231880
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Research: we conduct program-impact research on our teacher-training efforts.

Form 990, Part IX, Line 11G

Fellow stipends 118,000 0 0 trainer stipends 76,356 0 0 data analysis 38,226 0 0 educator contractual work 11,183 0 0 total 243,765 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america provide consistent guidance for the accounting for uncertainty in income taxes recognized in the modern classrooms project's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The modern classrooms project performed an evaluation of uncertain tax positions for the year ended december 31, 2020, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of december 31, 2020, the statute of limitations for the 2019 tax year remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the modern classrooms project files tax returns. It is the modern classrooms project's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of december 31, 2020, the modern classrooms project had no accruals for interest and/or penalties.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt16OPERATING OF
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IRS990/MissionDesc0THE MODERN CLASSROOMS PROJECT EMPOWERS AND EQUIPS EDUCATORS TO CREATE BLENDED, SELF-PACED, MASTERY-BASED CLASSROOMS IN WHICH ALL STUDENTS, REGARDLESS OF BACKGROUND, CAN TRULY LEARN.
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IRS990/OtherExpensesGrp/Desc0EDUCATOR CREDENTIALS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3JOINT COST ALLOCATION
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IRS990/ProgramServiceRevenueGrp/Desc0VIRTUAL MENTORING PARTNERSHIP
IRS990/ProgramServiceRevenueGrp/Desc1ONLINE COURSE SUBSCRIPTIONS
IRS990/ProgramServiceRevenueGrp/Desc2WORKSHOPS AND CONSULTATION
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IRS990/ProgSrvcAccomActy2Grp/Desc0VIRTUAL MENTORSHIP PROGRAM: THIS IS OUR FLAGSHIP PROGRAM. EDUCATORS FROM AROUND THE WORLD ENROLL IN AN ONLINE COURSE, THROUGH WHICH THEY WORK HAND- IN-HAND WITH ONE OF OUR EXPERT EDUCATORS TO DESIGN BLENDED, SELF-PACED, MASTERY-BASED INSTRUCTIONAL MATERIALS OF THEIR OWN. EACH EDUCATOR RECEIVES ONE-ON-ONE COACHING, FEEDBACK ON LESSON MATERIALS, CERTIFIED CREDENTIALS, AND OTHER ONGOING SUPPORTS. IN 2020, WE EMPOWERED 658 TEACHERS THROUGH OUR VIRTUAL MENTORSHIP PROGRAM.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0229078
IRS990/ProgSrvcAccomActy3Grp/Desc0IN-PERSON TEACHER TRAINING: UPON REQUEST, WE TRAVEL TO INTERESTED SCHOOLS AND DISTRICTS TO PROVIDE ON-SITE PROFESSIONAL DEVELOPMENT TO EDUCATORS IN THOSE SCHOOLS/DISTRICTS. THESE WORKSHOPS ARE FULLY CUSTOMIZABLE TO MEET THE NEEDS OF EACH SCHOOL PARTNER. IN 2020, WE GAVE WORKSHOPS IN NEW YORK, NORTH CAROLINA, PENNSYLVANIA, AND THE DISTRICT OF COLUMBIA
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04738
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt08500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0RESEARCH: WE CONDUCT PROGRAM-IMPACT RESEARCH ON OUR TEACHER-TRAINING EFFORTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE MODERN CLASSROOMS PROJECT'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE MODERN CLASSROOMS PROJECT PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2020, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2020, THE STATUTE OF LIMITATIONS FOR THE 2019 TAX YEAR REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE MODERN CLASSROOMS PROJECT FILES TAX RETURNS. IT IS THE MODERN CLASSROOMS PROJECT'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF DECEMBER 31, 2020, THE MODERN CLASSROOMS PROJECT HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RESEARCH: WE CONDUCT PROGRAM-IMPACT RESEARCH ON OUR TEACHER-TRAINING EFFORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KAREEM FARAH GEORGE FARAH ED DIRECTOR FAMILY - BROTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS ESTABLISHED A FINANCE COMMITTEE WHICH IS COMPOSED OF 5 MEMBERS OF THE BOARD OF DIRECTORS. THE DUTIES AND RESPONSIBILITY OF THE FINANCE COMMITTEE INCLUDE THE INDEPENDENT AUDIT REPORT REVIEW FUNCTION AND THE FORM 990 REVIEW. SPECIFICALLY, THE FORM 990 IS PROVIDED ELECTRONICALLY TO ALL FINANCE COMMITTEE MEMBERS, AND TO ANY OTHER BOARD MEMBERS UPON REQUEST. BOARD MEMBERS FORWARD ANY COMMENTS OR QUESTIONS DIRECTLY TO THE ORGANIZATION'S COO PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSISTENT WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, THE ORGANIZATION'S CHIEF OPERATING OFFICER WILL MONITOR PROPOSED OR ONGOING CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE FINANCE COMMITTEE. AFTER CONSULTATION WITH THE FINANCE COMMITTEE, THE CHIEF OPERATING OFFICER SHALL DETERMINE WHETHER A MATERIAL CONFLICT EXISTS, AND IN THE CASE OF A MATERIAL CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS BEING NECESSARY FOR A COMPELLING REASON, JUST, FAIR, AND REASONABLE TO THE ORGANIZATION. THE CHIEF OPERATING OFFICER WILL PRESENT HIS DETERMINATION TO THE EXECUTIVE DIRECTOR, WHO WILL HAVE FINAL RESPONSIBILITY FOR MAKING THIS DECISION, IN THE INTERESTS OF THE WELFARE OF THE ORGANIZATION AND THE ADVANCEMENT OF ITS PURPOSE. THE CHIEF OPERATING OFFICER WILL PROVIDE AN ANNUAL UPDATE TO THE BOARD OF DIRECTORS ON CONFLICT-OF-INTEREST DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS OF DETERMINING AND APPROVING THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS INCLUDED 1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, 2) USE OF DATA AS COMPARABLE COMPARISON, AND 3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1)REVIEW AND APPROVAL. THE COMPENSATION OF TOP MANAGEMENT OFFICIALS WAS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS AT THE ORGANIZATION'S ANNUAL MEETING. ANY PERSONS WITH CONFLICTS OF INTEREST LEFT THE ROOM WHILE COMPENSATION WAS REVIEWED AND APPROVED. 2)USE OF DATA AS TO COMPARABLE COMPENSATION. IN MAKING ITS DECISIONS ABOUT COMPENSATION, THE BOARD OF DIRECTORS USED DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY SITUATED AND QUALIFIED INDIVIDUALS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. FOR THE 2019 FISCAL YEAR, FOUR DISTINCT SIMILARLY SITUATED ORGANIZATIONS WERE CONSIDERED. 3)CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING EXECUTIVE COMPENSATION, INCLUDING BUT NOT LIMITED TO THE MEETING MINUTES FOR THE BOARD'S ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S MOST RECENT FINANCIAL STATEMENTS AND FORM 990 (WITH DONORS NAMES OMITTED) ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. ALL PRIOR FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FELLOW STIPENDS 118,000 0 0 TRAINER STIPENDS 76,356 0 0 DATA ANALYSIS 38,226 0 0 EDUCATOR CONTRACTUAL WORK 11,183 0 0 TOTAL 243,765 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2

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