CONSUMER EDUCATION SERVICES INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CONSUMER EDUCATION SERVICES INC (EIN 56-2106758)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-12-18
- IRS object ID
- 201323529349300202
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-12-18T06:47:54-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521853933 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RIBIS JONES & MARESCA PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10500 LITTLE PATUXENT PARKWAY SUITE | AddressLine1 |
| Address Line2 | 770 | AddressLine2 |
| City | COLUMBIA | City |
| State | MD | State |
| ZIP Code | 21044 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562106758 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONSUMER EDUCATION SERVICES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CONS | NameControl |
| Phone | 9198615324 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 BARRETT DRIVE | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27609 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DIANE CHEN | Name |
| Title | CHIEF EXECUTIVE OFFICER | Title |
| Phone | 9198615324 | Phone |
| Date Signed | 2013-12-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID JONES | Name |
| PTIN | P01361002 | PTIN |
| Phone | 4108840220 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DIANE CHEN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 BARRETT DRIVE | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27609 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 29616046 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CESISOLUTIONS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1998 | YearFormation |
| State Legal Domicile | NC | StateLegalDomicile |
| Activity Or Mission Description | CONSUMER EDUCATION SERVICES, INC. ("CESI") IS A NON-PROFIT SERVICE PROVIDER OF COMPREHENSIVE PERSONAL FINANCIAL EDUCATION AND SOLUTIONS FOR ALL LIFE STAGES AND FOR ALL OF LIFE'S MILESTONES. OUR GOAL IS ENHANCED ECONOMIC SECURITY FOR EVERYONE WE SERVE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 109 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 996080 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 255624 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 6106233 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5000680 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 21837455 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14929986 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 100434 | InvestmentIncomePriorYear |
| Investment Income Current Year | 658807 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 28044122 | TotalRevenuePriorYear |
| Total Revenue Current Year | 20589473 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4204069 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3952912 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 16812410 | OtherExpensePriorYear |
| Other Expenses Current Year | 11040370 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 21016479 | TotalExpensesPriorYear |
| Total Expenses Current Year | 14993282 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 7027643 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 5596191 | RevenuesLessExpensesCY |
| Total Assets BOY | 27986505 | TotalAssetsBOY |
| Total Assets EOY | 33541823 | TotalAssetsEOY |
| Total Liabilities BOY | 3162516 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2861411 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 24823989 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 30680412 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | CONSUMER EDUCATION SERVICES, INC. ("CESI") IS A NON-PROFIT SERVICE PROVIDER OF COMPREHENSIVE PERSONAL FINANCIAL EDUCATION AND SOLUTIONS FOR ALL LIFE STAGES AND FOR ALL OF LIFE'S MILESTONES. OUR GOAL IS ENHANCED ECONOMIC SECURITY FOR EVERYONE WE SERVE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4950960 | Expense |
| Revenue | 13564144 | Revenue |
| Description | CREDIT COUNSELING AND EDUCATION - THIS PROGRAM ASSISTS CLIENTS IN MANAGING THEIR PERSONAL FINANCES THROUGH THE PROVISION OF DEBT MANAGEMENT SERVICES, CREDIT COUNSELING, EDUCATION AND TRAINING, AND BUDGET PLANNING. CESI OFFERS ASSISTANCE OVER THE PHONE, ONLINE, AND IN PERSON. CERTIFIED CREDIT COUNSELORS DISCUSS VARIOUS OPTIONS WITH CLIENTS REGARDING FINANCIAL DECISIONS. THEY ASSESS INDIVIDUALS' PERSONAL FINANCIAL SITUATIONS AND ASSIST THEM IN DEVELOPING A BUDGET IN ORDER TO IMPROVE THEIR OVERALL CREDIT. DURING THE FISCAL YEAR ENDING JUNE 30, 2013, APPROXIMATELY 40,000 FINANCIALLY DISTRESSED INDIVIDUALS RECEIVED CREDIT COUNSELING AND FREE EDUCATIONAL RESOURCE MATERIALS.CESI ALSO OFFERS A WIDE VARIETY OF HOUSING COUNSELING SERVICES TO POTENTIAL HOMEBUYERS AND CURRENT HOMEOWNERS. THESE SERVICES INCLUDE EDUCATION THROUGH GROUP SESSIONS AND ONE-ON-ONE COUNSELING. THE AREAS OF FOCUS ARE PRE-PURCHASE EDUCATION AND COUNSELING, LOSS MITIGATION COUNSELING, FORECLOSURE PREVENTION COUNSELING, AND REVERSE MORTGAGE COUNSELING. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 628355 | Expense |
| Revenue | 369762 | Revenue |
| Description | COMMUNITY EDUCATION OUTREACH - CESI SUPPORTS THE ADVANCEMENT OF FINANCIAL LITERACY EDUCATION WITHIN LOCAL AND STATE COMMUNITIES THROUGH A STRONG COMMUNITY OUTREACH PROGRAM. OUTREACH EFFORTS INCLUDE GROUP EDUCATION PROGRAMS, USUALLY IN PARTNERSHIP WITH LOCAL COMMUNITY AGENCIES OR EDUCATIONAL INSTITUTIONS. THE SECOND PART OF THE CESI OUTREACH PROGRAM EFFORT IS IN THE FORM OF FREE INDIVIDUAL FINANCIAL COUNSELING AT THE CESI CENTER WITH AN ACCREDITED CESI COUNSELOR.CESI OFFERS NUMEROUS FINANCIAL EDUCATIONAL RESOURCES, WHICH ARE EASILY ACCESSED BY ALL CONSUMERS AND NOT JUST CESI CUSTOMERS. THESE RESOURCES ARE DESIGNED TO HELP CONSUMERS BETTER MANAGE THEIR FINANCES AND TO ACHIEVE THE GOAL OF BECOMING DEBT FREE. IN ADDITION, CONSUMERS MAY PARTICIPATE IN CESI'S FREE ONLINE COURSES THROUGH CESI DEBT SOLUTIONS UNIVERSITY, WHICH PROVIDES A COMPREHENSIVE FINANCIAL LITERACY CURRICULUM THAT OFFERS SELF-PACED INSTRUCTIONAL SESSIONS. THIS PROGRAM ASSISTS CONSUMERS WITH THE NECESSARY SKILLS TO IMPROVE THEIR FINANCIAL MANAGEMENT PRACTICES THAT INCLUDE DEBT MANAGEMENT, MINIMIZING CREDIT CARD SPENDING AND DEVELOPING A BUDGET. CESI ALSO OFFERS A VARIETY OF EDUCATIONAL RESOURCES THAT INCLUDE PERSONAL FINANCIAL CALCULATORS, A BI-MONTHLY E-NEWSLETTER, EDUCATIONAL BLOGS AND ON-LINE COMMUNITY MESSAGE BOARDS, AS WELL AS VARIOUS E-LEARNING RESOURCES SUCH AS VIDEO WEBCASTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 7512500 | Expense |
| Description | CLIENT PAYMENT PROCESSING - THIS PROGRAM PROVIDES SERVICES TO ITS DEBT MANAGEMENT PARTICIPANTS WITH RESPECT TO PROCESSING PAYMENTS, WORKING WITH CREDITORS TO SECURE A REDUCTION IN INTEREST RATES, AND EDUCATING AND TRAINING CLIENTS TO BETTER MANAGE THEIR FINANCES. THE CLIENT PAYMENT PROCESSING IS OUTSOURCED TO A THIRD-PARTY SERVICE PROVIDER WITH CESI'S FINAL APPROVAL. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 817204 | Expense |
| Description | MEMBER BENEFITS SERVICES - THIS PROGRAM OFFERS VARIOUS BENEFIT SERVICES TO ITS CLIENTS PARTICIPATING IN THE DEBT MANAGEMENT PROGRAM. SUCH BENEFITS INCLUDE REBATES ON EVERYDAY PURCHASES (E.G., GROCERIES, CLOTHING, ETC.), A DISCOUNT SAVERS CLUB BOOKLET, VISION CARE DISCOUNTS ON EYE EXAMS AND EYE SURGERIES, DISCOUNTS ON PRESCRIPTION MEDICINE, ONLINE COUPONS FOR RESTAURANTS, HOTEL RESERVATIONS, AND TRAVEL, AND AN ARRAY OF OTHER DISCOUNT SERVICES. AS OF JUNE 5, 2011, CESI CEASED OFFERING MEMBER BENEFITS SERVICES TO NEW CLIENTS; HOWEVER, CESI CONTINUES TO PROVIDE MEMBER BENEFITS SERVICES TO CLIENTS WHO WERE ALREADY ENROLLED AT THIS DATE. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 817204 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 13909019 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 16 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 109 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WV | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIANE CHEN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9198615330 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 BARRETT DRIVE | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27609 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| ROBERT J FITZGERALD | ||||||
| CHAIRMAN | 15.00 | X | X | 0 | 0 | 0 |
| DR JAMES WANG | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR FRED MANGUM | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| AMY BLACKWELL | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| MONICA SMILEY | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR EDWARD ERICKSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR DIANE CHEN | ||||||
| CEO/SECRETARY OF BOARD | 40.00 | X | 196208 | 0 | 48059 | |
| STEVE COLE | ||||||
| TREASURER | 40.00 | X | 84330 | 0 | 10716 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 280538 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 58775 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| AMERIX CORPORATION | |||||
| 9755 PATUXENT WOODS DR STE 100 | COLUMBIA | MD | 21046 | BACK OFFICE DEBT MANAGEMENT PROCESSING | 6639319 |
| SUTHERLAND ASBILL & BRENNAN LLP | |||||
| 1275 PENNSYLVANIA AVE | WASHINGTON | DC | 20004 | LEGAL | 813300 |
| PARKER POE | |||||
| 401 S TRYON STREET | CHARLOTTE | NC | 28202 | LEGAL | 285033 |
| PO BOX 39000 | SAN FRANCISCO | CA | 94139 | MARKETING | 217296 |
| ICCO | |||||
| 9900 WEST SAMPLE ROAD STE 200 | CORAL SPRINGS | FL | 33065 | SOFTWARE | 181208 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
| All Other Contributions | 5000680 | AllOtherContributions |
| Total Contributions | 5000680 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| DEBT MANAGEMENT PROGRAM | 900099 | 13564144 | 13564144 | |
| MEMBER BENEFIT SERVICES | 812900 | 996080 | 996080 | |
| HOUSING SERVICES | 812900 | 369762 | 369762 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14929986 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 271911 | TotalRevenueColumn |
| Exclusion | $271,911 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 9413469 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 9026573 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 386896 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 386896 | TotalRevenueColumn |
| Exclusion | $386,896 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20589473 | TotalRevenueColumn |
| Related Or Exempt Function Income | 13933906 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 996080 | UnrelatedBusinessRevenue |
| Exclusion | $658,807 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 339310 | Total |
| Program Services | 288413 | ProgramServices |
| Management And General | 50897 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2928856 | Total |
| Program Services | 2489527 | ProgramServices |
| Management And General | 439329 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110060 | Total |
| Program Services | 93551 | ProgramServices |
| Management And General | 16509 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 271461 | Total |
| Program Services | 230742 | ProgramServices |
| Management And General | 40719 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 303225 | Total |
| Program Services | 257741 | ProgramServices |
| Management And General | 45484 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 724665 | Total |
| Program Services | 615974 | ProgramServices |
| Management And General | 108691 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48668 | Total |
| Management And General | 48668 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 335683 | Total |
| Program Services | 285330 | ProgramServices |
| Management And General | 50353 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 737035 | Total |
| Program Services | 737035 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 787741 | Total |
| Program Services | 713307 | ProgramServices |
| Management And General | 74434 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 183469 | Total |
| Program Services | 155949 | ProgramServices |
| Management And General | 27520 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150000 | Total |
| Program Services | 127500 | ProgramServices |
| Management And General | 22500 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71094 | Total |
| Program Services | 63984 | ProgramServices |
| Management And General | 7110 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42734 | Total |
| Program Services | 42734 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 241383 | Total |
| Program Services | 205175 | ProgramServices |
| Management And General | 36208 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60751 | Total |
| Program Services | 51638 | ProgramServices |
| Management And General | 9113 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| INCOME TAXES | 77748 | 77748 | |
| PROCESSING FEES | 5802614 | 5802614 | |
| CLIENT DISCOUNT BENEFIT | 739456 | 739456 | |
| COMMUNITY OUTREACH | 680198 | 578168 | 102030 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 357131 | Total |
| Program Services | 352433 | ProgramServices |
| Management And General | 4698 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14993282 | Total |
| Program Services | 13909019 | ProgramServices |
| Management And General | 1084263 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9917884 | BOY |
| EOY | 5330421 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3144619 | BOY |
| EOY | 2967378 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1813 | BOY |
| EOY | 1626 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1550000 | BOY |
| EOY | 1550000 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49344 | BOY |
| EOY | 66347 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2864674 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1004276 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1798228 | BOY |
| EOY | 1860398 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10405441 | BOY |
| EOY | 20545413 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1119176 | BOY |
| EOY | 1220240 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27986505 | BOY |
| EOY | 33541823 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 433647 | BOY |
| EOY | 376207 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2637730 | BOY |
| EOY | 2321665 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91139 | BOY |
| EOY | 163539 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3162516 | BOY |
| EOY | 2861411 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24823989 | BOY |
| EOY | 30680412 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24823989 | BOY |
| EOY | 30680412 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27986505 | BOY |
| EOY | 33541823 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 5596191 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1445747 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -1185515 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 5996798 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6162335 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 7888564 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6106233 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5000680 | CurrentTaxYear |
| Total | 31154610 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 5996798 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6162335 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 7888564 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6106233 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5000680 | CurrentTaxYear |
| Total | 31154610 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 7609832 | AmountsSubstContributorsTotal |
| Public Support Total170 | 23544778 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 169873 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 52652 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 183584 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 100434 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1717747 | CurrentTaxYear |
| Total | 2224290 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2427 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 227 | CurrentTaxYearMinus3Years |
| Total | 2654 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 33381554 | TotalSupport |
| Gross Receipts From Admissions Etc | 120626251 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.70530 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.72630 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 156896 | OtherCostOrOtherBasis |
| Book Value | 156896 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1378399 | OtherCostOrOtherBasis |
| Depreciation | 94827 | Depreciation |
| Book Value | 1283572 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1241920 | OtherCostOrOtherBasis |
| Depreciation | 848389 | Depreciation |
| Book Value | 393531 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 87459 | OtherCostOrOtherBasis |
| Depreciation | 61060 | Depreciation |
| Book Value | 26399 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1860398 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | NONQUALIFIED RETIREMENT PLAN LIABILITY | Description |
| Amount | $163,539 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 163539 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 20589473 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 20589473 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 20589473 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 14993282 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 14993282 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 14993282 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | CESI OFFERS DEBT MANAGEMENT PROGRAMS TO ASSIST CLIENTS IN PAYING THEIR UNSECURED DEBTS. FUNDS RECEIVED FROM CLIENTS PARTICIPATING IN THE DEBT MANAGEMENT PROGRAM ARE DEPOSITED INTO VARIOUS DEPOSITORY ACCOUNTS. FUNDS ARE THEN TRANSFERRED FROM THE DEPOSITORY ACCOUNTS INTO A SEPARATE FOR THE BENEFIT OF OTHERS ACCOUNT (THE "FBO ACCOUNT") ON A DAILY BASIS. FUNDS RESIDING IN THE FBO ACCOUNTS ARE DISBURSED TO CREDITORS AND PORTIONS OF THE FUNDS ARE DISBURSED TO CESI'S OPERATING ACCOUNT AS CONTRIBUTIONS MADE TO CESI BY CREDITORS AND/OR CLIENTS. CERTAIN STATES REQUIRE THAT CLIENT FUNDS BE HELD IN A DEPOSITORY ACCOUNT WITHIN THAT STATE UNTIL THE RESPECTIVE CLIENT'S CREDITORS ARE PAID. IN THIS SITUATION CREDITORS ARE PAID FROM MONIES FROM THIS STATE'S DEPOSITORY ACCOUNT. INTEREST INCOME EARNED ON FUNDS HELD IN THE VARIOUS RESTRICTED CASH ACCOUNTS IS USED TO PAY FOR BANK FEES AND OTHER EXPENSES. CESI IS RESPONSIBLE FOR ANY EXCESS EXPENSES ARISING FROM THE ACTIVITIES OF THESE ACCOUNTS. | |
| PART X, LINE 2: | SUBSEQUENT TO THE ISSUANCE OF THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2013, CESI AND THE INTERNAL REVENUE SERVICE ENTERED INTO A CLOSING AGREEMENT IN WHICH A SETTLEMENT ARRANGEMENT WAS REACHED BETWEEN THE TWO PARTIES. AS A RESULT, CESI RETAINS ITS 501(C)(3) TAX-EXEMPT STATUS, AND THE INITIAL UNCERTAIN TAX POSITION WAS RESOLVED. NO FURTHER ACTION DEEMED NECESSARY. THE FOLLOWING TAX POSITION WAS TAKEN FROM THE JUNE 30, 2013, YEAR-END AUDITED FINANCIAL STATEMENTS: OVER THE PAST SEVERAL YEARS, THE INTERNAL REVENUE SERVICE ("IRS") HAS ENGAGED IN AUDITING A LARGE NUMBER OF TAX-EXEMPT ORGANIZATIONS THAT PROVIDE CREDIT COUNSELING AND DEBT MANAGEMENT SERVICES TO THE PUBLIC TO DETERMINE IF THEY, IN FACT, QUALIFY FOR TAX-EXEMPT STATUS. IN 2004, CESI WAS ONE OF THE ORGANIZATIONS SELECTED TO BE EXAMINED. AS A RESULT OF THE IRS' EXAMINATION, THE EXAMINING REVENUE AGENT PROPOSED THAT CESI'S TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "IRC") BE REVOKED RETROACTIVELY. CESI'S WRITTEN PROTEST CONTESTING THE PROPOSED REVOCATION WAS SUBMITTED ON NOVEMBER 3, 2005. AS OF AUGUST 21, 2013, THE IRS HAD NOT ISSUED A FINAL DETERMINATION REVOKING ITS PRIOR RECOGNITION OF CESI'S TAX-EXEMPT STATUS. THEREFORE, CESI CONTINUES TO BE RECOGNIZED BY THE IRS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) AND AS A PUBLIC CHARITY UNDER THE IRC SECTION 509(A)(2). CESI IS ALSO REQUIRED TO CONTINUE FILING THE ANNUAL FORM 990 WITH THE IRS. CESI'S LEGAL COUNSEL IS CURRENTLY IN ACTIVE SETTLEMENT DISCUSSIONS WITH THE IRS, UNDER WHICH THE IRS WOULD CONTINUE TO RECOGNIZE CESI AS A TAX-EXEMPT ORGANIZATION FOR ALL PERIODS SINCE THE EFFECTIVE DATE OF THE INITIAL DETERMINATION LETTER ISSUED BY THE IRS ON JANUARY 14, 1999. IF A SETTLEMENT IS REACHED, THEN IT IS POSSIBLE THAT A SETTLEMENT PAYMENT COULD BE REQUIRED TO BE MADE BY CESI IN ORDER TO RESOLVE THE MATTER. IF A SETTLEMENT AGREEMENT IS NOT REACHED, AND A FINAL REVOCATION OF TAX-EXEMPT STATUS WERE TO OCCUR, THEN IT COULD RESULT IN FEDERAL AND STATE INCOME TAX LIABILITIES THAT WOULD BE DUE FROM CESI. HOWEVER, MANAGEMENT BELIEVES THAT THERE IS SUBSTANTIAL UNCERTAINTY REGARDING THE AMOUNT OF ANY POTENTIAL LIABILITIES (INCLUDING TO WHAT EXTENT), AND CONSEQUENTLY, IS AT THIS TIME UNABLE TO MAKE A RELIABLE ESTIMATE OF WHAT THE TOTAL POTENTIAL LIABILITIES MIGHT BE. FINANCIAL ACCOUNTING STANDARDS REQUIRE THE RESERVATION FOR A CONTINGENT LIABILITY ONLY IN CIRCUMSTANCES WHERE THE LIABILITY APPEARS TO BE PROBABLE. ACCORDINGLY, NO CONTINGENT LIABILITY RESERVE HAS BEEN ESTABLISHED FOR ANY POTENTIAL INCOME TAX LIABILITIES THAT MIGHT RESULT IF CESI'S TAX-EXEMPT STATUS IS ULTIMATELY REVOKED. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DR DIANE CHEN | NamePerson |
| Title | CEO/SECRETARY OF BOARD | Title |
| Base Compensation Filing Org | 196208 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 30000 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 18059 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 244267 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE PRESIDENT & CEO AND THE DIRECTOR OF FINANCE ARE RESPONSIBLE FOR REVIEWING AND APPROVING THE FORM 990 AND THE FORM 990-T BEFORE IT IS FILED. | |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY ON A CONFLICT OF INTEREST FORM. ANY KNOWN CONFLICTS OF INTEREST REQUIRE IMMEDIATE DISCLOSURE. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS GENERALLY DETERMINES THE SALARY OF THE PRESIDENT & CEO AND KEY EMPLOYEES. THE LAST SALARY REVIEW FOR THE CEO WAS IN 2010, AND THE LAST SALARY REVIEW FOR KEY EMPLOYEES WAS IN 2012. | |
| FORM 990, PART VI, SECTION C, LINE 19 | CESI MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.COM. | |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN ON CASH SURRENDER VALUE OF LIFE INSURANCE 14,485. SETTLEMENT PAYMENT -1,200,000. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION OF AN INDEPENDENT ACCOUNTANT PROCESS DURING THE TAX YEAR. |