Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CENTER ON EDUCATION POLICY
Employer identification number
31-1478500
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,056,020
1,868,774
1,667,623
1,507,352
1,355,186
8,454,955
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
2,056,020
1,868,774
1,667,623
1,507,352
1,355,186
8,454,955
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6,719,261
6
Public Support. Subtract line 5 from line 4.
1,735,694
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
2,056,020
1,868,774
1,667,623
1,507,352
1,355,186
8,454,955
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
85,062
84,247
73,624
35,989
12,877
291,799
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
8,746,754
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
4,881
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
19.840 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
28.000 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
THE ALTERNATIVE TEST UNDER SECTION 1.170A-9(E)(3) OF THE REGULATIONS REQUIRES AN ORGANIZATION TO SHOW THAT IT NORMALLY RECEIVES AT LEAST TEN PERCENT OF ITS SUPPORT FROM PUBLIC SOURCES. IN ADDITION, THE ORGANIZATION MUST BE "SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS." REGULATIONS SECTION 1.170A-9(E)(3). THE "ATTRACTION OF PUBLIC SUPPORT" REQUIREMENT IS SATISFIED IF THE ORGANIZATION MAINTAINS A CONTINUOUS PROGRAM FOR THE SOLICITATION OF FUNDS FROM THE PUBLIC OR CARRIES ON ACTIVITIES D DESIGNED TO ATTRACT PUBLIC SUPPORT. IN DETERMINING WHETHER A CONTINUOUS AND BON-A-FIDE SOLICITATION PROGRAM IS MAINTAINED, THREE FACTORS ARE CONSIDERED. THE FIRST FACTOR IS THAT THE SCOPE OF THE ORGANIZATION'S FUNDRAISING ACTIVITIES SHOULD BE REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. THE SECOND FACTOR IS THAT A NEW ORGANIZATION MAY RELY ON LIMITED SOURCES OR AMOUNTS OF SUPPORT UNTIL IT CAN EXPAND ITS SOLICITATION PROGRAM OR ACTIVITIES. THE THIRD FACTOR IS THAT THE FACTS AND CIRCUMSTANCES OF EACH CASE ARE ANALYZED IN ACCORDANCE WITH THE ORGANIZATION'S NATURE AND PURPOSE. REGULATION SECTION 1.170A-9(E)(3)(II). FOR PURPOSES OF THE FACTS AND CIRCUMSTANCES TEST PURSUANT TO SECTION 1.170A-9(E)(3) OF THE REGULATIONS, THE ORGANIZATION MUST SATISFY BOTH THE TEN PERCENT COMPONENT OF THE TEST AND THE "ATTRACTION OF PUBLIC SUPPORT" COMPONENT OF THE TEST IN ORDER TO ESTABLISH THAT, UNDER ALL THE FACTS AND CIRCUMSTANCES, THE ORGANIZATION IS A "PUBLICLY SUPPORTED" ORGANIZATION. APPLYING THESE CRITERIA TO THE CHARITY, IT IS CLEAR THAT IT MEETS THIS TEST.1. PERCENTAGE OF FINANCIAL SUPPORT. AS THE PERCENTAGE OF SUPPORT FROM PUBLIC SOURCES INCREASES, THE BURDEN OF ESTABLISHING OTHER FACTORS DECREASES. REGULATION SECTION 1.170A-9(E)(3)(III). OVER THE CONTINUOUS FIVE YEAR PERIOD COMMENCING ON JANUARY 1, 2006 UNTIL DECEMBER 31, 2010, THE CHARITY HAS RECEIVED, IN THE AGGREGATE, 19.84% OF ITS TOTAL SUPPORT FROM THE GENERAL PUBLIC.2. SOURCES OF SUPPORT. THE FACT THAT THE ORGANIZATION RECEIVES ITS SUPPORT FROM A "REPRESENTATIVE NUMBER OF PERSONS" RATHER THAN FROM MEMBERS OF A SINGLE FAMILY INDICATES A "PUBLICLY SUPPORTED" NATURE. REGULATION SECTION 1.170A-9(E)(3)(IV). THE ORGANIZATION HAS AN ACTIVE PROGRAM OF SOLICITATION OF CONTRIBUTIONS FROM THE PUBLIC. ITS SOLICITATIONS TARGET PRIMARILY CORPORATIONS, INDIVIDUALS AND PRIVATE FOUNDATIONS. OVERALL, THE SUPPORT DURING THE PREVIOUS FIVE YEAR PERIOD DEMONSTRATES A VARIED BASE OF SUPPORT THAT CONTINUES TO GROW AND DIVERSIFY OVER TIME.3. REPRESENTATIVE GOVERNING BODY. THE FACT THAT THE GOVERNING BODY OF THE ORGANIZATION REPRESENTS THE BROAD INTERESTS OF THE GENERAL PUBLIC RATHER THAN THE PERSONAL INTEREST OF CERTAIN DONORS IS INDICATIVE OF PUBLIC SUPPORT. REGULATION SECTION 1.170A-9(E)(3)(V). THE BOARD OF DIRECTORS OF THE CHARITY, DESCRIBED ABOVE, CONSISTS OF INDIVIDUALS FROM A VARIETY OF BACKGROUNDS AND EXPERIENCES. MORE IMPORTANT, THE BOARD INCLUDES EXTREMELY PROMINENT INDIVIDUALS IN THE BUSINESS, PHILANTHROPIC AND EDUCATIONAL FIELDS. THE MEMBERS OF THE BOARD ARE ONLY INTERESTED IN FURTHERING THE CHARITY'S MISSION - ALL OF THE BOARD IS COMMITTED IN THEIR PERSONAL AND PROFESSIONAL LIVES TO THE CHARITY'S MISSION WHICH IS REFLECTED IN THEIR LONGTIME COMMITMENTS TO THE FIELD OF EDUCATION.4. AVAILABILITY OF THE PUBLIC FACILITIES OR SERVICES. PROVISION OF FACILITIES OR SERVICES "DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS" IS CONSIDERED EVIDENCE THAT THE ORGANIZATION IS "PUBLICLY SUPPORTED." REGULATION SECTION 1.170A-9(E)(3)(VI). AS DESCRIBED ABOVE, THE CHARITY SUPPORTS A BROAD ARRAY OF PROGRAMS. AMONG THE FACTORS DELINEATED IN SECTION 1.170A-9(E)(3)(VI)OF THE REGULATIONS AS EVIDENCING THE AVAILABILITY OF PUBLIC FACILITIES OR SERVICES, THE FOLLOWING ARE PARTICULARLY RELEVANT TO THE CHARITY: (A) PARTICIPATION IN THE CHARITY'S PROGRAMS BY COMMUNITY LEADERS AND BY MEMBERS OF THE PUBLIC WITH SPECIAL KNOWLEDGE OR EXPERTISE; AND (B) MAINTENANCE BY THE CHARITY OF A DEFINITIVE PROGRAM TO ACCOMPLISH ITS CHARITABLE AND EDUCATIONAL WORK. THE CHARITY'S WORK IS SUPPORTED BY PHILANTHROPIC, BUSINESS AND COMMUNITY LEADERS. ITS PROGRAMS CONTINUE TO EVOLVE AND BENEFIT THE COMMUNITY AS A WHOLE. THE CHARITY SATISFIES THE "FACTS AND CIRCUMSTANCES" TEST. THE ORGANIZATION OF THE CHARITY FROM ITS PUBLIC PROGRAMS AND ITS ONGOING FUNDRAISING ACTIVITIES TO THE VARIED QUALIFICATIONS AND PROMINENCE OF THE MEMBERS OF ITS BOARD OF DIRECTORS, IS DESIGNED TO ATTRACT PUBLIC SUPPORT AND FURTHER ITS CHARITABLE MISSION.
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CENTER ON EDUCATION POLICY
Employer identification number
31-1478500
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
THE PRESIDENT, DIRECTOR OF NATIONAL PROGRAMS AND THE BOOKKEEPER REVIEW THE 990 TAX RETURN UPON RECEIPT FROM THE PREPARER. EACH REVIEWS THE RETURN SEPARATELY, AND THEN WE MEET TO REVIEW AND ANSWER ANY QUESTIONS EACH PERSON MAY HAVE. ONCE THE 990 IS APPROVED INTERNALLY, THE PRESIDENT THEN SIGNS THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AT THE REORGANIZATION MEETING WITH THE BOARD OF DIRECTORS AND KEY EMPLOYEES AND REQUIRES DISCLOSURE OF ANY INTERESTS THAT MAY PRESENT A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15A
THE PRESIDENT'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AT THEIR BOARD MEETING REGARDING COMPENSATION. THE PRESIDENT OF THE ORGANIZATION REVIEWS THE SALARIES OF KEY EMPLOYEES ANNUALLY TO DETERMINE REASONABLE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.