Community Studies INC FY2021 filing

Tax-deductible

New York, NY501(c)(3)Since 1978EIN 13-2998311

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To further staff and curriculum development activities for students and teachers

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$621K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $24K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$621K
to officers and key staff · 77% of spending
Concern: pay to officers and key staff is 77% of spending; over 30%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$99K
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$649K
-13% vs prior year
Spent
$811K
To programs
100%
Net assets
$95K
By yearFY2020–FY2024
Revenue
$649K
FY2021▼ -13%
Revenue by fiscal year
FY2020$743K
FY2021$649K
FY2022$760K
FY2023$1.0M
FY2024$809K
FY2024$917K
Expenses
$811K
FY2021▼ -2%
Expenses by fiscal year
FY2020$826K
FY2021$811K
FY2022$650K
FY2023$950K
FY2024$868K
FY2024$825K
Net assets
$95K
FY2021▼ -63%
Net assets by fiscal year
FY2020$257K
FY2021$95K
FY2022$206K
FY2023$281K
FY2024$163K
FY2024$255K

From the FY2021 Form 990 (year ending April 2021) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1979.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $811K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $621K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$176,784Pt VII · Sec A
$150,000Pt VII · Sec A
$147,000Pt VII · Sec A
Employee
$147,000Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Pres/Treasur
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Jonathan Katz———$131,725$176,784$191,516
Phyllis Tashlik————$147,000$159,250
Ann Cook————$147,000$159,250
Alexandra Rathmann-Noonan$150,000$150,000$150,000$150,000$150,000$125,000
Michael Tyner$2,200$2,400$103,618———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves student and teacher learning through staff and curriculum development.

Provided by the organization

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1 program · $811K · in their own filed words · FY2020
01

To further staff and curriculum development activities for students and teachers.

$811Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
FjcFY2024$8K
Total grants receivedfrom 1 funder$8K
Grants paid · 2 grants · $28K · 2023–2024
Ice Foundation INCNY · FY2024$17,150
Ice Foundation INCNY · FY2023$11,125

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$649K
Ln 12
Gifts and grantsLn 1h$649K
Money outPt IX
$811K
Ln 25
Programscol B$811K
Owns and owesPt X
$95K
net assets · Ln 32
Cash and savingsLn 1–2$194K
Total assetsLn 16$194K
LiabilitiesLn 26$99K
PeoplePt VI, VII
7
listed · VII A
PaidVII A4
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$649K
Government grantsLn 1e$544K
Total revenueLn 12$649K
Assets in detailPt X, end of year
CashLn 1$194K
Cash and savings togetherLn 1–2$194K
Total assetsLn 16$194K
LiabilitiesLn 26$99K
Net assetsLn 32$95K
OperationsPt I, VI
EmployeesI 57
VolunteersI 63
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$257K$194K
Total assetsLn 16$257K$194K
LiabilitiesLn 26$0$99K
Net assetsLn 32$257K$95K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$147K$147K
Other salaries and wagesLn 7$529K$529K
Payroll taxesLn 10$49K$49K
Accounting feesLn 11c$14K$14K
Other fees for servicesLn 11g$61K$61K
Office expensesLn 13$2K$2K
TravelLn 17$501$501
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$811K$811K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $809K$868K−$60K$163K 990 PDF
FY2023 $1.0M$950K$75K$281K 990 PDF
FY2022 $760K$650K$110K$206K 990 PDF
FY2021 Viewing $649K$811K−$162K$95K 990 PDF
FY2020 $743K$826K−$82K$257K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $648,748 across 4 lines filed
VIII-1e Government grants$543,648
VIII-1f All other contributions, gifts and grants$105,100
VIII-1h Total contributions, gifts and grants$648,748
VIII-12 Total revenue$648,748
Part IX · Statement of functional expenses $811,088 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $147,000$147,000
IX-7 Other salaries and wagesPrograms $529,374$529,374
IX-10 Payroll taxesPrograms $48,693$48,693
IX-11c Accounting feesPrograms $14,000$14,000
IX-11g Other fees for servicesPrograms $60,827$60,827
IX-13 Office expensesPrograms $2,167$2,167
IX-17 TravelPrograms $501$501
IX-23 InsurancePrograms $6,483$6,483
IX-24 Other expenses (24a–d)Programs $2,043$2,043
IX-25 Total functional expensesPrograms $811,088 · Management $0 · Fundraising $0$811,088
Part X · Balance sheet $193,628 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $257,381$193,628
X-16 Total assetsStart of year $257,381$193,628
X-24 Unsecured notes and loans payable$98,587
X-26 Total liabilitiesStart of year $0$98,587
X-32 Total net assets or fund balancesStart of year $257,381$95,041
X-33 Total liabilities and net assetsStart of year $257,381$193,628
Part XI · Reconciliation of net assets $95,041 net assets at year end
XI-1 Total revenue$648,748
XI-2 Total expenses$811,088
XI-3 Revenue less expenses−$162,340
XI-4 Net assets at start of year$257,381
XI-10 Net assets at end of year$95,041

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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