Civic Intelligence

Educators Cooperative

990 • Fiscal year 2020 • EIN 83-4073143

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 22, 2021

1410 Hemlock AvenueNashville, TN 37216-2914

(615) 887-7547

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

3rd percentile

-331%

Higher net margin than 3% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

14th percentile

-30%

Faster asset growth than 14% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

5th percentile

-91%

Faster revenue growth than 5% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$357,475

Down $151,773 (-30%) from 2019

Net Assets

Down

$357,433

Down $151,455 (-30%) from 2019

Liabilities

Down

$42

Down $318 (-88%) from 2019

Revenue

Down

$45,786

Down $476,142 (-91%) from 2019

Expenses

Up

$197,241

Up $184,201 (+1413%) from 2019

Net Income

Down

-$151,455

Down $660,343 (-130%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2019: $509,248Liabilities 2019: $360Net Assets 2019: $508,8882019Assets 2020: $357,475Liabilities 2020: $42Net Assets 2020: $357,4332020Assets 2021: $229,250Liabilities 2021: $5,104Net Assets 2021: $224,1462021Assets 2022: $115,971Liabilities 2022: $6,406Net Assets 2022: $109,5652022Assets 2023: $113,263Liabilities 2023: $8,206Net Assets 2023: $105,0572023Assets 2024: $181,793Liabilities 2024: $8,941Net Assets 2024: $172,8522024

Highlighted filing

2020

Assets$357,475
Liabilities$42
Net Assets$357,433

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2019: $521,928Expenses 2019: $13,040Net Income 2019: $508,8882019Revenue 2020: $45,786Expenses 2020: $197,241Net Income 2020: -$151,4552020Revenue 2021: $78,687Expenses 2021: $211,974Net Income 2021: -$133,2872021Revenue 2022: $98,269Expenses 2022: $212,850Net Income 2022: -$114,5812022Revenue 2023: $140,522Expenses 2023: $145,030Net Income 2023: -$4,5082023Revenue 2024: $214,686Expenses 2024: $146,891Net Income 2024: $67,7952024

Highlighted filing

2020

Revenue$45,786
Expenses$197,241
Net Income-$151,455
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 22, 2021
Return Version
2020v4.1
Gross Receipts
$45,786
Mission and Program Overview

Mission

The organization supports the professional development of educators from all school sectors with opportunities for collaboration, observation and feedback, lesson resources and leadership with workshops, conferences, and peer support year-round.

Professional learning community for educators in all sectors, disciplines and career stages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$213,908$206,820▼ $7,088
Pledges and Grants Receivable$295,340$150,000▼ $145,340
Land, Buildings, and Equipment, Net$0$655▲ $655
Total Assets$509,248$357,475▼ $151,773
Liabilities
Accounts Payable and Accrued Expenses$360$42▼ $318
Total Liabilities$360$42▼ $318
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$211,048$207,433▼ $3,615
Net Assets With Donor Restrictions$297,840$150,000▼ $147,840
Total Net Assets Fund Balance$508,888$357,433▼ $151,455
Total Liabilities and Net Assets / Fund Balance$509,248$357,475▼ $151,773

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$655$164$819
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
GREG O'LOUGHLINExecutive DirectorFT$75,000$75,000

Board Members and Trustees

NameTitle
Ryan BalchBoard Chair
Ricki GibbsBoard President
Christiane BuggsBoard Member
Conor DugganBoard Member
Devin DelaughterBoard Member
Vesia HawkinsBoard Member
Kate EzellBoard Secretary
Jon EisenBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,615
Program Service Revenue
$2,550
Investment Income
$621
Other Revenue
$0
All Other Contributions
$42,615
Change in Net Assets
$-151,455

Audited Revenue Reconciliation

Revenue per Audited Statements
$45,786
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$45,786
Total Revenue per Form 990
$45,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$121,190
Other Expenses$76,051
Total Fundraising Expense$27,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$37,500$22,500$15,000$75,000
Fees for Services Other$38,205$3,488$7,882$49,575
Other Salaries and Wages$31,875$3,375$2,250$37,500
Fees for Services Accounting-$10,632-$10,632
Payroll Taxes$5,363$1,996$1,331$8,690
Information Technology-$3,986-$3,986
Office Expenses$2,490$620$308$3,418
Insurance-$2,365-$2,365
Advertising$87$460$450$997
Other Expenses$383$590$41$590
All Other Expenses$129$275-$404
Depreciation Depletion-$164-$164
Total Functional Expenses$116,648$53,331$27,262$197,241

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$197,241
Total Expenses per Audited Statements$197,241
Total Expenses per Form 990$197,241
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
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 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, Part VI, Section B, Line 11B

Organization's process to review form 990: a draft of the full 990 is reviewed by the executive director and the finance committee prior to filing the return. A draft of the full form 990 is provided to the full board prior to filing the return.

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

The organization enforces a conflict of interest policy, which requires that each member of the board of trustees reviews and signs a conflict of interest statement annually.

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

Compensation process for executive director compensation is determined by review of relevant information, including comparable industry salary information, by members of the board of directors who approve the officer's salary and changes, including annual increases.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation: selected information is available on the organization's website. All required information is maintained by the organization and available upon request. Information is also available on the guidestar website.

Filing and Contact Details

Filer

Filer Name
THE EDUCATORS' COOPERATIVE
EIN
83-4073143
Phone
6158877547
Address
1410 HEMLOCK AVENUE, NASHVILLE, TN 37216-2914

Signing Officer

Name
GREG O'LOUGHLIN
Title
Executive Director
Phone
6158877547
Signed
2021-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
GREG O'LOUGHLIN
Formed
2019
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
0

Preparer

Firm
Kraftcpas Pllc
Address
555 GREAT CIRCLE ROAD, NASHVILLE, TN 37228
Preparer
Frances E Leahy
Phone
6152427351
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Administrative services: program service expenses 5,910. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,910. Payroll processing: program service expenses 0. Management and general expenses 852. Fundraising expenses 0. Total expenses 852. Data analysis services: program service expenses 5,730. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,730. Summer workshop: program service expenses 24,444. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,444. Other: program service expenses 2,121. Management and general expenses 2,636. Fundraising expenses 7,882. Total expenses 12,639.

Form 990, Part XII, Line 2C

The process is the same as in the prior year.

Financial Statement Notes

PART X, LINE 2:

Management performs an evaluation of all income tax positions taken or expected to be taken in the course of preparing the organization's income tax return to determine whether the income tax positions meet a "more likely than not" standard of being sustained under examination by the applicable taxing authorities. Management has performed its evaluation of all income tax positions taken on all open income tax returns and has determined that there were no positions taken that do not meet the "more likely than not" standard. Accordingly, there were no provisions for income taxes, penalties, or interest receivable or payable relating to uncertain income tax positions in the accompanying financial statements.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-151455
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02550
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt042615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0520115
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0562730
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0621
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0241
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0862
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt069934
IRS990ScheduleA/SubstantialContributorsTotAmt0492796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt042615
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0520115
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0562730
IRS990ScheduleA/TotalSupportAmt0563592
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/BookValueAmt0655
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0164
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0819
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0197241
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt045786
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S INCOME TAX RETURN TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE WERE NO PROVISIONS FOR INCOME TAXES, PENALTIES, OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0655
IRS990ScheduleD/TotalExpensesPerForm990Amt0197241
IRS990ScheduleD/TotalRevenuePerForm990Amt045786
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt045786
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0197241
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990: A DRAFT OF THE FULL 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE PRIOR TO FILING THE RETURN. A DRAFT OF THE FULL FORM 990 IS PROVIDED TO THE FULL BOARD PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ENFORCES A CONFLICT OF INTEREST POLICY, WHICH REQUIRES THAT EACH MEMBER OF THE BOARD OF TRUSTEES REVIEWS AND SIGNS A CONFLICT OF INTEREST STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY REVIEW OF RELEVANT INFORMATION, INCLUDING COMPARABLE INDUSTRY SALARY INFORMATION, BY MEMBERS OF THE BOARD OF DIRECTORS WHO APPROVE THE OFFICER'S SALARY AND CHANGES, INCLUDING ANNUAL INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: SELECTED INFORMATION IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. ALL REQUIRED INFORMATION IS MAINTAINED BY THE ORGANIZATION AND AVAILABLE UPON REQUEST. INFORMATION IS ALSO AVAILABLE ON THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADMINISTRATIVE SERVICES: PROGRAM SERVICE EXPENSES 5,910. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,910. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 852. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 852. DATA ANALYSIS SERVICES: PROGRAM SERVICE EXPENSES 5,730. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,730. SUMMER WORKSHOP: PROGRAM SERVICE EXPENSES 24,444. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,444. OTHER: PROGRAM SERVICE EXPENSES 2,121. MANAGEMENT AND GENERAL EXPENSES 2,636. FUNDRAISING EXPENSES 7,882. TOTAL EXPENSES 12,639.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS IS THE SAME AS IN THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0509248
IRS990/TotalAssetsEOYAmt0357475
IRS990/TotalAssetsGrp/BOYAmt0509248
IRS990/TotalAssetsGrp/EOYAmt0357475
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt042615
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027262
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053331
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0116648
IRS990/TotalFunctionalExpensesGrp/TotalAmt0197241
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0360
IRS990/TotalLiabilitiesEOYAmt042
IRS990/TotalLiabilitiesGrp/BOYAmt0360
IRS990/TotalLiabilitiesGrp/EOYAmt042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0508888
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0357433
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0116648
IRS990/TotalProgramServiceRevenueAmt02550
IRS990/TotalReportableCompFromOrgAmt075000
IRS990/TotalRevenueGrp/ExclusionAmt0621
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt045786
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0509248
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0357475
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01410 HEMLOCK AVENUE
IRS990/USAddress/CityNm0NASHVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0372162914
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0EDUCATORSCOOPERATIVE.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG O'LOUGHLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06158877547
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE EDUCATORS' COOPERATIVE
ReturnHeader/Filer/BusinessNameControlTxt0EDUC
ReturnHeader/Filer/EIN0834073143
ReturnHeader/Filer/PhoneNum06158877547
ReturnHeader/Filer/USAddress/AddressLine1Txt01410 HEMLOCK AVENUE
ReturnHeader/Filer/USAddress/CityNm0NASHVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0372162914
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0620713250
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRAFTCPAS PLLC

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