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CODE THE DREAM INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CODE THE DREAM INC (EIN 26-3275886)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-09-15
IRS object ID
202522619349301422
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-09-15T18:09:37-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464277197PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Lori Aveni CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 396AddressLine1Txt
CitySugar GroveCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28679ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN263275886EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CODE THE DREAM INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% CARLOS PIGNATAROInCareOfNm
Business Name ControlCODEBusinessNameControlTxt
Phone9198866075PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 W MAIN ST SUITE 100AddressLine1Txt
CityDURHAMCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCARLOS PIGNATAROPersonNm
Person TitleCHAIRPersonTitleTxt
Phone9198866075PhoneNum
Signature2025-09-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLORI A AVENIPreparerPersonNm
PTINP01721281PTIN
Phone9193082470PhoneNum
Preparation2025-09-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCARLOS PIGNATAROPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 W MAIN ST SUITE 100AddressLine1Txt
CityDURHAMCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,480,747GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CODETHEDREAM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionCODE THE DREAM CREATES OPPORTUNITY THAT CHANGES LIVES, BUILDS TECHNOLOGY THAT BENEFITS OUR COMMUNITIES, AND EXPANDS ACCESS TO THE SKILLS WE NEED FOR A MORE INNOVATIVE WORLD.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee107TotalEmployeeCnt
Total Volunteers240TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,112,151PYContributionsGrantsAmt
CY Contributions Grants$7,942,532CYContributionsGrantsAmt
PY Program Service Revenue$1,736,448PYProgramServiceRevenueAmt
CY Program Service Revenue$1,296,917CYProgramServiceRevenueAmt
PY Investment Income$37,457PYInvestmentIncomeAmt
CY Investment Income$241,298CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,886,056PYTotalRevenueAmt
CY Total Revenue$9,480,747CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,797,107PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,801,367CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$238,314CYTotalFundraisingExpenseAmt
PY Other Expenses$582,254PYOtherExpensesAmt
CY Other Expenses$1,098,156CYOtherExpensesAmt
PY Total Expenses$4,379,361PYTotalExpensesAmt
CY Total Expenses$5,899,523CYTotalExpensesAmt
PY Revenues Less Expenses$1,506,695PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,581,224CYRevenuesLessExpensesAmt
Total Assets BOY$4,607,346TotalAssetsBOYAmt
Total Assets EOY$8,216,430TotalAssetsEOYAmt
Total Liabilities BOY$1,281,408TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,277,809TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,325,938NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,938,621NetAssetsOrFundBalancesEOYAmt
MissionCODE THE DREAM CREATES OPPORTUNITY THAT CHANGES LIVES, BUILDS TECHNOLOGY THAT BENEFITS OUR COMMUNITIES, AND EXPANDS ACCESS TO THE SKILLS WE NEED FOR A MORE INNOVATIVE WORLD.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$5,347,818ExpenseAmt
Revenue$1,296,917RevenueAmt
DescCODE THE DREAM OPENS ACCESS TO OPPORTUNITY THROUGH FREE INTENSIVE TECHNICAL TRAINING. IN CTD LABS, APPRENTICES HONE THEIR SKILLS BY DEVELOPING REAL-WORLD TECHNOLOGIES THAT BENEFIT OUR COMMUNITIES. CTDS MODEL OFFERS A UNIQUE WIN-WIN, WHERE PARTICIPANTS GAIN HANDS-ON EXPERIENCE BUILDING TECHNOLOGY THAT MAKES THE WORLD A BETTER PLACE, AND THEN USE THAT EXPERIENCE TO LAUNCH LIFE-CHANGING CAREERS. IN 2024, CTD EXPANDED RAPIDLY TO ADDRESS OUR NATIONS GROWING OPPORTUNITY GAP, AND TO ENSURE THAT PEOPLE FROM ALL BACKGROUNDS HAVE A VOICE IN CREATING SOLUTIONS TO OUR MOST PRESSING PROBLEMS. 2024 DATA POINTS: 1,432 APPLICANTS AND 475 STUDENTS // 89% OF CTD APPRENTICES WHO COMPLETED THEIR APPRENTICESHIP RECEIVED PERMANENT JOB OFFERS WITHIN 6 MONTHS, AT AVERAGE STARTING ANNUAL SALARIES EXCEEDING $80,000.Desc
Total Program Service Expenses$5,347,818TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee107EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDANIEL REARICKPersonNm
Phone9198866075PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 W MAIN ST SUITE 100AddressLine1Txt
CityDURHAMCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27701ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DANIEL REARICK
CO-EXECUTIVE DIRECTOR60.000.00Yes (X)Yes (X)$170,538$0$22,646
DAISY MAGNUS-ARYITEY
CO-EXECUTIVE DIRECTOR60.000.00Yes (X)Yes (X)$170,538$0$11,133
THOMAS RAU
DIRECTOR OF CTD LABS50.000.00$116,308$0$0Yes (X)
LUCY MARTINEZ
CHIEF OPERATING OFFICER40.000.00$115,923$0$0Yes (X)
OMER YARIV
SENIOR DEVELOPER40.000.00$101,500$0$0Yes (X)
PAM BASH
DIRECTOR OF DEVELOPMENT40.000.00$101,115$0$0Yes (X)
ARIS BUINEVICIUS
DIRECTOR1.000.00Yes (X)$0$0$0
ANA MARIA ECHEVERRI
DIRECTOR1.000.00Yes (X)$0$0$0
AFUA BRUCE
DIRECTOR1.000.00Yes (X)$0$0$0
MANUEL RAMOS GONZALES
DIRECTOR1.000.00Yes (X)$0$0$0
SUSAN ROHOL
DIRECTOR1.000.00Yes (X)$0$0$0
CARLOS PIGNATARO
CHAIR2.000.00Yes (X)Yes (X)$0$0$0
JENNIFER ZACHARY
TREASURER2.000.00Yes (X)Yes (X)$0$0$0
ALEX BOAKYE
DIRECTOR1.000.00Yes (X)$0$0$0
USHA PASI
DIRECTOR1.000.00Yes (X)$0$0$0
CHRIS OROURKE
DIRECTOR0.001.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$775,922TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$33,779TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
DREAMLIGHT STRATEGIES
2507 WINDING CREEK DR SWWILSONNC27893SOFTWARE DEV$182,425
IMPACT CHARITABLE
1536 WYNKOOP STDenverCO80202PROFESSIONAL SVCS$180,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
All Other Contributions$7,942,532AllOtherContributionsAmt
Noncash Contributions$4,788NoncashContributionsAmt
Total Contributions$7,942,532TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescAPPLICATION DEVELOPMENTDesc
Business541511BusinessCd
Total Revenue Column$1,296,917TotalRevenueColumnAmt
Related Or Exempt Func Income$1,296,917RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,296,917TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$241,298TotalRevenueColumnAmt
Related Or Exempt Func Income$241,298RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,480,747TotalRevenueColumnAmt
Related Or Exempt Func Income$1,538,215RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,012,024TotalAmt
Program Services$3,667,081ProgramServicesAmt
Management And General$158,558ManagementAndGeneralAmt
Fundraising$186,385FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$170,498TotalAmt
Program Services$155,103ProgramServicesAmt
Management And General$7,071ManagementAndGeneralAmt
Fundraising$8,324FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$251,292TotalAmt
Program Services$228,601ProgramServicesAmt
Management And General$10,422ManagementAndGeneralAmt
Fundraising$12,269FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$367,553TotalAmt
Program Services$334,461ProgramServicesAmt
Management And General$15,199ManagementAndGeneralAmt
Fundraising$17,893FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,938TotalAmt
Management And General$15,938ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$740,533TotalAmt
Program Services$655,228ProgramServicesAmt
Management And General$85,305ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,339TotalAmt
Program Services$5,339ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,342TotalAmt
Program Services$3,968ProgramServicesAmt
Management And General$172ManagementAndGeneralAmt
Fundraising$202FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$96,234TotalAmt
Program Services$84,147ProgramServicesAmt
Management And General$6,708ManagementAndGeneralAmt
Fundraising$5,379FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,788TotalAmt
Program Services$4,376ProgramServicesAmt
Management And General$189ManagementAndGeneralAmt
Fundraising$223FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$45,088TotalAmt
Program Services$44,412ProgramServicesAmt
Management And General$523ManagementAndGeneralAmt
Fundraising$153FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$140,793TotalAmt
Program Services$133,876ProgramServicesAmt
Management And General$3,173ManagementAndGeneralAmt
Fundraising$3,744FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,858TotalAmt
Management And General$1,858ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
OTHER PERSONNEL EXPENSES$31,102$28,427$1,229$1,446
DUES AND SUBSCRIPTIONS$3,649$3,649
EVENTS$5,095$2,799$2,296
BANK CHARGES$2,527$2,527

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$870TotalAmt
Management And General$870ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,899,523TotalAmt
Program Services$5,347,818ProgramServicesAmt
Management And General$313,391ManagementAndGeneralAmt
Fundraising$238,314FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$872,843BOYAmt
EOY$4,238,987EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,847,234BOYAmt
EOY$1,590,381EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$621,751BOYAmt
EOY$621,855EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$42,250BOYAmt
EOY$98,905EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$8,661BOYAmt
EOY$13,123EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$322,544LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$94,399LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$131,115BOYAmt
EOY$228,145EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$83,492BOYAmt
EOY$1,425,034EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,607,346BOYAmt
EOY$8,216,430EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$50,268BOYAmt
EOY$51,512EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,231,140BOYAmt
EOY$1,226,297EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,281,408BOYAmt
EOY$1,277,809EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,698,772BOYAmt
EOY$6,066,001EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,627,166BOYAmt
EOY$872,620EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,325,938BOYAmt
EOY$6,938,621EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,607,346BOYAmt
EOY$8,216,430EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$3,581,224ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,222NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$32,682PriorPeriodAdjustmentsAmt
Other Changes In Net Assets-$1OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$845,306CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,343,214CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,343,164CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,848,625CurrentTaxYearMinus1YearAmt
Current Tax Year$7,942,532CurrentTaxYearAmt
Total$20,322,841TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$845,306CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,343,214CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,343,164CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,848,625CurrentTaxYearMinus1YearAmt
Current Tax Year$7,942,532CurrentTaxYearAmt
Total$20,322,841TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$5,256,998SubstantialContributorsTotAmt
Public Support Total170$15,065,843PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$27CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$50CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$37,457CurrentTaxYearMinus1YearAmt
Current Tax Year$241,298CurrentTaxYearAmt
Total$278,847TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$878CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13CurrentTaxYearMinus1YearAmt
Total$891TotalAmt
FieldValueIRS element (for citing)
Total Support$20,602,579TotalSupportAmt
Public Support CY1700.73130PublicSupportCY170Pct
Public Support PY1700.85570PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,562OtherCostOrOtherBasisAmt
Depreciation$2,520DepreciationAmt
Book Value$1,042BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$318,982OtherCostOrOtherBasisAmt
Depreciation$91,879DepreciationAmt
Book Value$227,103BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$228,145TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
PRODUCT DEVELOPMENT$230,835
ACCUMULATED AMORTIZATION-$95,801
LONG TERM CERTIFICATES OF DEPOSIT$1,290,000
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,425,034TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
PAYROLL LIABILITIES$67,960
DEFERRED REVENUE$69,948
REFUNDABLE GRANT ADVANCES$1,088,389
FieldValueIRS element (for citing)
Total Liability$1,226,297TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$9,479,525TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$9,479,525RevenueSubtotalAmt
Total Revenue Per Form990$9,479,525TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,899,523TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$5,899,523ExpensesSubtotalAmt
Total Expenses Per Form990$5,899,523TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
DAISY MAGNUS-ARYITEY
COEXECUTIVE DIRECTOR$170,538$11,133$181,671
DANIEL REARICK
COEXECUTIVE DIRECTOR$170,538$22,646$193,184

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11FORM 990 IS PREPARED BY A CPA FIRM. A DRAFT IS PROVIDED TO THE TREASURER AND MADE AVAILABLE TO OTHER BOARD MEMBERS FOR REVIEW. UPON APPROVAL FROM THE TREASURER, FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
Conflict of interest policy compliance Part VI line 12cIN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST TO THE BOARD AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD. AFTER DISCLOSURE, A MAJORITY OF THE REMAINING DIRECTORS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS OUTSIDE OF THE PRESENCE OF THE INTERESTED PERSON. THE CHAIR OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT.
CEO executive director top management comp Part VI line 15aTHE BOARD OF DIRECTORS PERFORMS AN ANNUAL SALARY EVALUATION FOR THE CO-EXECUTIVE DIRECTORS INCLUDING COMPARISONS AND CONTEMPORANEOUS SUBSTANTIATION.
Governing documents etc available to public Part VI line 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE MAIN OFFICE.
Explanation of other changes in net assets or fund balances Part XI line 9ROUNDING.
List of other fees for services expenses Part IX line 11gFEES PAID TO CONTRACTORS WHO ARE ASSISTING IN THE DEVELOPMENT OF CODE THE DREAM APPLICATIONS.
General explanation attachmentA PRIOR PERIOD ADJUSTMENT OF $32,628 HAS BEEN RECORDED TO INCREASE NET ASSETS FOR THE COST OF BENEFITS AND TAXES THAT HAD NOT BEEN CAPITALIZED AS PART OF SOFTWARE AND PRODUCT DEVELOPMENT COSTS INCURRED DURING THE YEAR ENDED DECEMBER 31. 2023.