THE NROC PROJECT: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE NROC PROJECT (EIN 57-1186598)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-10
- IRS object ID
- 202512839349100436
- 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
- Form 990-PF
- Accounting Fees Schedule
- Amortization Schedule
- Cash Deemed Charitable Expln Stmt
- Depreciation Schedule
- Land Etc Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-10T15:53:14-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 770460195 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | McGilloway Ray Brown & Kaufman | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2511 Garden Road Suite A-180 | AddressLine1Txt |
| City | Monterey | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93940 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 571186598 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The NROC Project | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NROC | BusinessNameControlTxt |
| Phone | 8316429459 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 28818 | AddressLine1Txt |
| City | Scottsdale | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85255 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jessica Everton | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2025-10-10 | 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 | Patricia M Kaufman CPA | PreparerPersonNm |
| PTIN | P00312047 | PTIN |
| Phone | 8313733337 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $10,698,701 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $120,051 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $120,051 | InterestOnSavNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $457 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $1,867 | GrossSalesPriceAmt |
| Other Income Rev And Expnss | $8,197,464 | OtherIncomeRevAndExpnssAmt |
| Other Income Adj Net Incm | $8,194,928 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $8,317,972 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $120,051 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $8,194,928 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $742,245 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $705,133 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $37,122 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $1,711,184 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $1,706,591 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $4,341 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $329,543 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Adj Net Incm | $338,285 | PensionEmplBnftAdjNetIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $7,565 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $15,062 | LegalFeesRevAndExpnssAmt |
| Legal Fees Dsbrs Chrtbl | $13,362 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $75,015 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $75,015 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $306 | TaxesRevAndExpnssAmt |
| Deprec And Dpltn Rev And Expnss | $15,497 | DeprecAndDpltnRevAndExpnssAmt |
| Occupancy Rev And Expnss | $24,848 | OccupancyRevAndExpnssAmt |
| Occupancy Dsbrs Chrtbl | $24,456 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $41,942 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Adj Net Incm | $41,942 | TravConfMeetingAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $2,278,566 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Adj Net Incm | $1,765,761 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $1,206,118 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $5,234,208 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $4,557,712 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,367,979 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $5,234,208 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $4,557,712 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,367,979 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $3,083,764 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $120,051 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $3,637,216 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $627,881 | CashBOYAmt |
| Cash EOY | $817,003 | CashEOYAmt |
| Cash EOYFMV | $817,003 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $3,881,964 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $7,199,693 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $7,199,693 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $132,721 | AcctRcvblAmt |
| Acct Rcvbl EOY | $132,721 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $132,721 | AcctRcvblEOYFMVAmt |
| Prepaid Expenses BOY | $25,863 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $717,154 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $717,154 | PrepaidExpensesEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $49,899 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $36,742 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $22,737 | LandBOYAmt |
| Land EOY | $13,157 | LandEOYAmt |
| Land EOYFMV | $13,157 | LandEOYFMVAmt |
| Other Assets BOY | $1,854,861 | OtherAssetsBOYAmt |
| Other Assets EOY | $1,818,973 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $1,818,973 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $6,413,306 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,698,701 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $10,698,701 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $795,011 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $643,632 | AccountsPayableEOYAmt |
| Deferred Revenue BOY | $3,003,469 | DeferredRevenueBOYAmt |
| Deferred Revenue EOY | $4,356,479 | DeferredRevenueEOYAmt |
| Total Liabilities BOY | $3,798,480 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,000,111 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $2,614,826 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $5,698,590 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,614,826 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $5,698,590 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $6,413,306 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $10,698,701 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,614,826 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $3,083,764 | ExcessRevenueOverExpensesAmt |
| Subtotal | $5,698,590 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $5,698,590 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,669 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1,669 | SubtotalAmt |
| Tax Based On Investment Income | $1,669 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,390 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $1,390 | TotalPaymentsAndCreditsAmt |
| Tax Due | $279 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | nroc.org | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jessica Everton | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8316429459 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 28818 | AddressLine1Txt |
| City | Scottsdale | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85255 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt |
|---|---|---|---|---|---|---|---|
| Gary Lopez | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | President & CEO | 40.00 | $419,230 | $10,350 |
| Robert Dunaway | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Vice-Chair | 1.00 | $0 | |
| Josh Jarrett | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Board Member | 1.00 | $0 | |
| Ahrash Bissell | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Pres EdReady PM | 40.00 | $165,668 | $4,970 |
| Ed Nusbaum | |||||||
| 768 Keller Avenue | Berkeley | CA | 94708 | Board Member | 1.00 | $0 | |
| Robert Simons | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Sec. / Treas. | 1.00 | $0 | |
| Jim Larimore | |||||||
| 768 Keller Avenue | Berkeley | CA | 94708 | Board Member | 1.00 | $0 | |
| Francisco Hernandez | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Board Member | 1.00 | $0 | |
| Eric Ban | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Board Member | 1.00 | $0 | |
| Jessica Everton | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | CFO | 40.00 | $139,702 | $2,325 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee BenefitsEmployeeBenefitsAmt |
|---|---|---|---|---|---|---|---|
| Phil Cross | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Technology Dir. | 40.00 | $101,159 | $3,084 |
| Nicole McCabe | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Customer Success | 40.00 | $104,834 | $3,325 |
| Lauren Tarson | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Sales & Marketing | 40.00 | $187,744 | $5,778 |
| Angie Smajstrla | |||||||
| 768 Keeler Avenue | Berkeley | CA | 94708 | Enterprise Sales | 40.00 | $218,097 | $6,774 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (4 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Service TypeServiceTypeTxt | CompensationCompensationAmt | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|---|---|
| Edify Software Consulting LTD | ||||||||||
| Apartado 2462-4050 | Alajuela | Alajuela | CS | Codigo Po 20101 | Software coding | $507,947 | ||||
| Amazon Web Services | ||||||||||
| Relational Database Svc | $440,609 | 410 Terry Ave | Seattle | WA | 98109 | |||||
| Adrienne Gessler | ||||||||||
| Software Development | $124,730 | 311 Emanuel Clever | Kansas City | MO | 64112 | |||||
| Commit2Dallas | ||||||||||
| Marketing | $1,201,000 | 3000 Pegasus Park | Dallas | TX | 75247 | |||||
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | The NROC Project provides free and open access to high-quality online content for high school and college students and teachers. NROC also develops new curriculum and provide tools for assessing | Description1Txt |
| Expenses1 | $4,557,712 | Expenses1Amt |
| Description2 | and supporting college and career readiness. Through our public websites and through customized soludtions, NROC reaches hundreds of thousands of students in academic institutions worldwide. | Description2Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $6,869,219 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $6,869,219 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $6,869,219 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,295,388 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $5,573,831 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $278,692 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,367,979 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $1,367,979 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 2004-09-24 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $278,692 | CurrentYearAmt |
| Year1 | $79,818 | Year1Amt |
| Year3 | $136,798 | Year3Amt |
| Total | $495,308 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $236,888 | CurrentYearAmt |
| Year1 | $67,845 | Year1Amt |
| Year3 | $116,278 | Year3Amt |
| Total | $421,011 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,367,979 | CurrentYearAmt |
| Year1 | $469,335 | Year1Amt |
| Year2 | $1,416,445 | Year2Amt |
| Year3 | $496,211 | Year3Amt |
| Total | $3,749,970 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $1,367,979 | CurrentYearAmt |
| Year1 | $469,335 | Year1Amt |
| Year2 | $1,416,445 | Year2Amt |
| Year3 | $496,211 | Year3Amt |
| Total | $3,749,970 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $185,795 | CurrentYearAmt |
| Year1 | $53,212 | Year1Amt |
| Year2 | $105,005 | Year2Amt |
| Year3 | $91,199 | Year3Amt |
| Total | $435,211 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Revenue Dtl ProgramServiceRevenueDtl (3 entries)
| DescDesc | BusinessBusinessCd | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|---|
| Memberships | 611710 | $1,818,897 |
| NROC Licenses | 611710 | $5,399,528 |
| Service Contracts | 541511 | $976,503 |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $120,051 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $457 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Misc. Income | Desc |
| Business | 900099 | BusinessCd |
| Related Or Exempt Function Incm | $2,536 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $120,508 | ExclusionAmt |
| Related Or Exempt Function Incm | $8,197,464 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $8,317,972 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting | CategoryTxt |
| Amt | $75,015 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $75,015 | DisbursementsCharitablePrpsAmt |
Amortization Schedule AmortizationSchedule
Amortization Schedule Detail AmortizationScheduleDetail (12 entries)
| Amortized ExpensesAmortizedExpensesDesc | Acquired Completed Or ExpendedAcquiredCompletedOrExpendedDt | AmortizedAmortizedAmt | Deduction For Prior YearsDeductionForPriorYearsAmt | Amortization PeriodAmortizationPeriodRt | Current Year AmortizationCurrentYearAmortizationAmt | Total AmortizationTotalAmortizationAmt |
|---|---|---|---|---|---|---|
| Website | 2013-07-01 | $22,245 | $21,082 | 10.0000 | $1,163 | $22,245 |
| Website | 2014-07-01 | $35,912 | $30,723 | 10.0000 | $3,591 | $34,314 |
| Website | 2015-12-31 | $25,254 | $19,514 | 10.0000 | $2,525 | $22,039 |
| Website | 2016-12-31 | $352,225 | $244,754 | 10.0000 | $35,223 | $279,977 |
| Website | 2017-12-31 | $213,919 | $132,630 | 10.0000 | $21,392 | $154,022 |
| Website | 2018-12-31 | $366,223 | $200,345 | 10.0000 | $36,622 | $236,967 |
| Website | 2019-12-31 | $621,428 | $279,643 | 10.0000 | $62,143 | $341,786 |
| Website | 2020-12-31 | $440,569 | $154,200 | 10.0000 | $44,057 | $198,257 |
| Website | 2021-12-31 | $462,473 | $115,618 | 10.0000 | $46,247 | $161,865 |
| Website | 2022-12-31 | $411,892 | $61,784 | 10.0000 | $41,189 | $102,973 |
| Website | 2023-12-31 | $158,779 | $7,939 | 10.0000 | $15,878 | $23,817 |
| Website | 2024-12-31 | $288,570 | 10.0000 | $14,428 | $14,428 |
Cash Deemed Charitable Expln Stmt CashDeemedCharitableExplnStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | As part of the Organizations liquidity management, it has a policy to structure its financial assets to be available as part of general expenditures, liabilities, and other obligations come due. To help manage unanticipated liquidity needs, the Organization has designated a portion of its operating surplus to its liquidity reserve, which was $1,295,388 as of December 31, 2024. This was established through approval of the Board of Directors to be drawn upon in the event of financial distress or immediate liquidity need resulting from events outside the typical life cycle of converting financial assets to cash or settling financial liabilities. | ShortExplanationTxt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (26 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt |
|---|---|---|---|---|---|---|
| Apple Macbook Pro Zahra | 2021-01-31 | $2,131 | $1,775 | SL | 3.0000 | $356 |
| Apple Macbook Pro Jessica | 2021-05-31 | $2,995 | $2,495 | SL | 3.0000 | $500 |
| Apple Macbook Pro Gary | 2021-08-20 | $1,790 | $1,483 | SL | 3.0000 | $307 |
| Inspiron Plus Josie | 2021-10-20 | $1,233 | $1,028 | SL | 3.0000 | $205 |
| MacBook Pro 16 Laura Smith | 2022-02-18 | $2,940 | $1,470 | SL | 3.0000 | $980 |
| Dell Desktop XPS 8950 Ahrash | 2022-02-20 | $1,794 | $897 | SL | 3.0000 | $598 |
| MacBook Mark Gaskins | 2022-02-25 | $2,649 | $1,325 | SL | 3.0000 | $883 |
| MacBook Abbey Kruse | 2022-04-13 | $2,895 | $1,448 | SL | 3.0000 | $965 |
| MacBook Jason Loux | 2022-08-08 | $2,915 | $1,458 | SL | 3.0000 | $972 |
| MacBoook Pro Angie Smajstrla | 2022-07-29 | $2,922 | $1,461 | SL | 3.0000 | $974 |
| Dell XPS 13 Laptop Ahrash | 2022-11-01 | $1,653 | $827 | SL | 3.0000 | $551 |
| MacBoook Pro Jessica Everton | 2022-11-26 | $3,003 | $1,502 | SL | 3.0000 | $1,001 |
| MacBook Pro Brandon Flores | 2022-11-29 | $2,929 | $1,464 | SL | 3.0000 | $976 |
| MacBook Pro David Tichnell | 2022-12-26 | $2,901 | $1,451 | SL | 3.0000 | $967 |
| MacBook Pro Lauren Tarson | 2023-02-05 | $2,913 | $486 | SL | 3.0000 | $971 |
| Dell Lattitude 3520 Morgan Everett | 2023-03-03 | $1,014 | $169 | SL | 3.0000 | $338 |
| MacBook Pro Jason Gipson Nath | 2023-05-01 | $2,940 | $490 | SL | 3.0000 | $980 |
| iMac Jennie Lasley | 2023-10-30 | $1,406 | $235 | SL | 3.0000 | $469 |
| Macbook Air 15 Will Engfer | 2023-11-09 | $1,414 | $236 | SL | 3.0000 | $471 |
| Dell Latitude 5330 Jackie | 2024-02-28 | $848 | SL | 3.0000 | $141 | |
| HP Pavilion 15-eg7097 Kristine | 2024-03-05 | $988 | SL | 3.0000 | $165 | |
| Dell Inspiron Laptop Phil | 2024-05-06 | $1,075 | SL | 3.0000 | $179 | |
| Dell Inspiron Laptop Nicole | 2024-07-07 | $816 | SL | 3.0000 | $136 | |
| Apple 15" MacBook Air Angie | 2024-07-30 | $838 | SL | 3.0000 | $140 | |
| Dell Lattitude 3540 Yvette | 2024-10-05 | $962 | SL | 3.0000 | $160 | |
| Dell Inspiron 15 -3520 Stacey | 2024-10-14 | $925 | SL | 3.0000 | $138 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Machinery and Equipment | CategoryOrItemTxt |
| Cost Or Other Basis | $49,899 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $36,742 | AccumulatedDepreciationAmt |
| Book Value | $13,157 | BookValueAmt |
| EOYFMV | $13,157 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal | CategoryTxt |
| Legal Fees | $15,062 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $13,362 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| Net Intangible Assets | $1,842,687 | $1,806,799 | $1,806,799 |
| Trademarks | $12,174 | $12,174 | $12,174 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (9 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Amortization | $324,458 | $324,458 | |
| Content maintenance : Content Creation | $5,000 | $5,000 | |
| Content Maintenance: Mapping | $9,500 | $9,500 | $3,167 |
| Content Maintenance: Other | $1,268,631 | $1,268,631 | |
| Insurance | $23,535 | $27,288 | |
| Marketing: Other Expenses | $77,190 | $77,190 | $5,523 |
| Marketing: Travel & Ent. | $44,776 | $44,776 | $700,628 |
| Miscellaneous | $1,849 | $1,849 | |
| Office Expense | $523,627 | $36,206 | $467,663 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|
| Memberships | $1,818,897 | $1,818,897 |
| Misc. Income | $2,536 | |
| NROC Licenses | $5,399,528 | $5,399,528 |
| Service Contracts | $976,503 | $976,503 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Taxes | CategoryTxt |
| Amt | $306 | Amt |