Common Ground Community Center INC

IRS exemption revoked

Owings Mills, MDUnknown exempt organization EIN 45-2403704Revenue $248K in FY2021

On file with the IRSthecenternp.orgPo Box 1864 · Owings Mills, MD

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

The Common Ground Community Center is a member-driven organization. We are a diverse and vibrant community of students, parents, teachers, and friends who are changing the face of homeschooling.

38¢ of each $1 spent went to programs.
Run by 10 volunteers and 9 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $49K a year · 20% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
38%
of spending
Concern: 38% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$92K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$144K
133% of total assets
Concern: liabilities are 133% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$248K
-3% vs prior year
Spent
$303K
To programs
38%
Net assets
−$35K
By yearFY2020–FY2021
Revenue
$248K
FY2021▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$248K
Expenses
$303K
FY2021▲ +0.8%
Tap a bar for its year
Expenses by fiscal year
FY2020$300K
FY2021$303K
Net assets
−$35K
FY2021▼ -288%
Tap a bar for its year
Net assets by fiscal year
FY2020$19K
FY2021−$35K

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

990 PDF Claim
IRS revoked this organization's tax-exempt status on December 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

38 cents of each dollar spent went to programs.

Program services 38% · $114K Management & general 58% · $174K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990; $92K 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
$38,500Pt VII · Sec A
$30,000Pt VII · Sec A
$24,000Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2021FY2020
Kelly Polyakov$38,500$36,000
Brittany Williams$30,000$30,000
Michelle Fewer$24,000$21,000
Eugene Jubilee—$12,000

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.

See Common Ground Community Center INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Empowering diverse homeschoolers through community and shared learning experiences.

Questions for Common Ground Community Center INC

Tap to ask. Common Ground Community Center INC sees how many people are interested.

Your first name shows with your question. Common Ground Community Center INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · in their own filed words · FY2020
01

Our Baltimore Homeschool Community Center program provides educational and social opportunities for homedchooling families. Many of these families turned to homeschooling because they were unable to find and or afford an educational institution that could accomodate their childs learning style, cultural orientation, special talents or…

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$248K
Ln 12
Fees for servicesLn 2g$201K
Gifts and grantsLn 1h$42K
Other incomeLn 4–11$4K
Money outPt IX
$303K
Ln 25
Programscol B$114K
Managementcol C$174K
Owns and owesPt X
−$35K
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$108K
LiabilitiesLn 26$144K
PeoplePt VI, VII
3
listed · VII A
PaidVII A3
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$42K
Government grantsLn 1e$10K
Fees for servicesLn 2g$201K
Other incomeLn 4–11$4K
Total revenueLn 12$248K
Assets in detailPt X, end of year
CashLn 1$95K
Cash and savings togetherLn 1–2$95K
Land, buildings, equipmentLn 10c$10
Total assetsLn 16$108K
LiabilitiesLn 26$144K
Net assetsLn 32−$35K
OperationsPt I, VI
EmployeesI 59
VolunteersI 610
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$157K$95K
Land, buildings, equipmentLn 10c$10$10
Total assetsLn 16$161K$108K
LiabilitiesLn 26$142K$144K
Net assetsLn 32$19K−$35K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$152K$152K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$12K$12K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$900$900
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$152$152
Information technologyLn 14$2K$2K
RoyaltiesLn 15$0
OccupancyLn 16$89K$89K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$17K$17K
All other expensesLn 24e$16K$2K
Total functional expensesLn 25$303K$114K$174K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $248K$303K−$55K−$35K 990 PDF
FY2020 $256K$300K−$44K$19K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $247,503 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,243$41,993
I-9 Program service revenuePrior year $119,639$201,010
I-10 Investment income$0
I-11 Other revenuePrior year $4,800$4,500
I-12 Total revenuePrior year $130,682$247,503
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $78,389$163,573
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $82,991$139,043
I-18 Total expensesPrior year $161,380$302,616
I-19 Revenue less expensesPrior year −$30,698−$55,113
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $247,503 across 7 lines filed
VIII-1b Membership dues$4,470
VIII-1e Government grants$10,000
VIII-1f All other contributions, gifts and grants$27,523
VIII-1h Total contributions, gifts and grants$41,993
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $201,010$201,010
VIII-6 Net rental income or loss$4,500
VIII-12 Total revenueRelated to mission $201,010$247,503
Part IX · Statement of functional expenses $302,616 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $151,645$151,645
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $11,928$11,928
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $900$900
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $152$152
IX-14 Information technologyPrograms $2,123$2,123
IX-15 Royalties$0
IX-16 OccupancyPrograms $89,212$89,212
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $2,841$2,841
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,412$1,412
IX-23 InsuranceManagement $9,699$9,699
IX-24 Other expenses (24a–d)Programs $16,902$16,902
IX-24e All other expensesPrograms $1,800$15,802
IX-25 Total functional expensesPrograms $114,442 · Management $174,172 · Fundraising $0$302,616
Part X · Balance sheet $108,365 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $156,866$95,196
X-4 Accounts receivableStart of year $4,382$13,159
X-10c Land, buildings and equipment, netStart of year $10$10
X-16 Total assetsStart of year $161,258$108,365
X-17 Accounts payable and accrued expensesStart of year $957$2,900
X-26 Total liabilitiesStart of year $142,457$143,800
X-28 Net assets with donor restrictionsStart of year $15,186−$35,435
X-32 Total net assets or fund balancesStart of year $18,801−$35,435
X-33 Total liabilities and net assetsStart of year $161,258$108,365
Part XI · Reconciliation of net assets −$35,435 net assets at year end
XI-1 Total revenue$247,503
XI-2 Total expenses$302,616
XI-3 Revenue less expenses−$55,113
XI-4 Net assets at start of year$18,801
XI-9 Other changes in net assets$877
XI-10 Net assets at end of year−$35,435

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.