FOUNDATION FOR CURRICULUM THEORY INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FOUNDATION FOR CURRICULUM THEORY INC (EIN 26-4201612)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-14
- IRS object ID
- 202442889349200839
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-14T10:21:13-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341592177 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JADE ASSOCIATES INC - JOSEPH M GREEN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 207 | AddressLine1Txt |
| City | WAPAKONETA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 458950207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264201612 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOUNDATION FOR CURRICULUM THEORY | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FOUN | BusinessNameControlTxt |
| Phone | 5132556019 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9882 PRECHTEL RD | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45252 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS POETTER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5132556019 | PhoneNum |
| Signature | 2024-09-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHAUN R IMWALLE CPA | PreparerPersonNm |
| PTIN | P01630363 | PTIN |
| Phone | 4197388101 | PhoneNum |
| Preparation | 2024-09-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Type Of Organization Other | FOUNDATION | TypeOfOrganizationOtherDesc |
| Gross Receipts | $23,010 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $23,010 | ProgramServiceRevenueAmt |
| Total Revenue | $23,010 | TotalRevenueAmt |
| Other Expenses Total | $24,904 | OtherExpensesTotalAmt |
| Total Expenses | $24,904 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$1,894 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $23,855 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $71 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $22,032 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,855 | BOYAmt |
| EOY | $22,032 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,855 | BOYAmt |
| EOY | $22,032 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,855 | BOYAmt |
| EOY | $22,032 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | ORGANIZATION OF SCHOLARS IN THE CURRICULUM STUDIES FIELD WHO MEET ON AN ANNUAL BASIS AND WHO PUBLISH A REFEREED JOURNAL AT REGULAR INTRAVELS THROUGHOUT THE YEAR. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | ACCUMULATE AND DISPERSE VIA REGULAR PUBLICATIONS COLLEGE LEVEL CURRICULUM MATERIAL | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $23,038 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $23,038 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (2 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| THOMAS POETTER | ||
| PRESIDENT | 000.00 | $0 |
| GABRIEL HUDDLESTON | ||
| TREASURER | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR THOMAS POETTER | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9882 PRECHTEL | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45252 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5132556019 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $21,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,417 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,010 | CurrentTaxYearAmt |
| Total | $72,247 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $21,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,417 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,010 | CurrentTaxYearAmt |
| Total | $72,247 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $72,247 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $21,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,417 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,010 | CurrentTaxYearAmt |
| Total | $72,247 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | EXPENSES BANK CHGS 18 SUPPLIES 118 WEB HOSTING 288 WEB SITE 850 EVENT FACILITY 19,920 SPEAKER FEES 3,000 LIABILITY INS 560 OHIO ATTORNEY GENERAL FEE 150 TOTAL 24,904 |
| FORM 990-EZ, PART I, LINE 20 | PRIOR PERIOD ADJ 71 |
| FORM 990-EZ, PART III | ORGANIZATION OF SCHOLARS IN THE CURRICULUM STUDIES FIELD WHO MEET ON AN ANNUAL BASIS AND WHO PUBLISH A REFEREED JOURNAL AT REGULAR INTRAVELS THROUGHOUT THE YEAR. |