Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,579,169 | 83,210 | 3,523,290 | 1,221,200 | 1,732,500 | 9,139,369 |
| 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 | 2,579,169 | 83,210 | 3,523,290 | 1,221,200 | 1,732,500 | 9,139,369 |
| 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).. | 6,802,033 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,337,336 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,579,169 | 83,210 | 3,523,290 | 1,221,200 | 1,732,500 | 9,139,369 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 384 | 668 | 442 | 769 | 2,863 | 5,126 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 106 | 106 | ||||
| 11 | Total support. Add lines 7 through 10 | 9,144,601 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| POLICY INNOVATORS IN EDUCATION NETWORK, INC. IS A NONPROFIT ORGANIZATION INCORPORATED IN DELAWARE IN 2011. OUR MISSION IS TO CONNECT STATE-LEVEL EDUCATION ADVOCACY ORGANIZATIONS WITH COLLEAGUES ACROSS THE COUNTRY TO AMPLIFY THEIR VOICES AND MAXIMIZE THEIR IMPACT.POLICY INNOVATORS IN EDUCATION NETWORK, INC. "PIE NETWORK" QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED UNDER SECTION 170(B)(1)(A)(VI) AND THEREFORE AS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1) BECAUSE IT SATISFIES THE "FACTS AND CIRCUMSTANCES TEST" SET FORTH IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS.A. THRESHOLD REQUIREMENTSPIE NETWORK IS ELIGIBLE FOR A DETERMINATION OF PUBLIC SUPPORT UNDER THE FACTS AND CIRCUMSTANCES TEST BECAUSE IT MEETS THE TWO THRESHOLD REQUIREMENTS FOR CONSIDERATION. FIRST, THE PORTION OF THE PIE NETWORK'S SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS APPROXIMATELY 25.56%, WHICH EXCEEDS THE 10% THRESHOLD REQUIRED UNDER TREASURY REGULATION SECTION 1.170A-9(E)(3)(I). THE PIE NETWORK ALSO PASSED THE PUBLIC SUPPORT TEST IN 2016 AND HAS INCREASED ITS FUNDING DIVERSITY OVER ITS EIGHT YEARS OF OPERATIONS. SECOND, THE PIE NETWORK'S OPERATIONS ENSURE THAT IT WILL CONTINUE TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT, AS REQUIRED BY TREASURY REGULATION SECTION1.170A-9(E)(3)(II). THE PIE NETWORK HAS AN ACTIVE FUNDRAISING PROGRAM TARGETING, INDIVIDUALS, PRIVATE FOUNDATIONS, AND FOR-PROFIT CORPORATIONS THAT SHARE ITS MISSION, AND GRANTS CONSISTENT WITH ORGANIZATIONS QUALIFYING AS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST.B. OTHER RELEVANT FACTORSIN DETERMINING WHETHER THE PIE NETWORK MEETS THE "FACTS AND CIRCUMSTANCES TEST," THE TREASURY REGULATIONS ALSO PROVIDE A LIST OF FACTORS THAT SERVE AS INDICIA OF WHETHER AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED". THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT, THE LOWER THE ORGANIZATION'S BURDEN IN ESTABLISHING ITS PUBLICLY SUPPORTED NATURE WITH OTHER FACTORS. THESE ADDITIONAL FACTORS, DISCUSSED BELOW, PROVIDE FURTHER EVIDENCE THAT THE PIE NETWORK SATISFIES THE FACTS AND CIRCUMSTANCES TEST. BECAUSE THE PIE NETWORK PERCENTAGE OF SUPPORT IS 25.56%, THE PIE NETWORK HAS A LESSER BURDEN IN PROVING ITS PUBLICLY SUPPORTED NATURE THROUGH THESE FACTORS.1. SOURCES OF SUPPORTTHE PIE NETWORK RECEIVES ITS PUBLIC SUPPORT FROM A WIDE VARIETY OF CONTRIBUTORS. THESE DONORS INCLUDE TAX-EXEMPT ENTITIES, AND FOR-PROFIT CORPORATIONS. THE PIE NETWORK PLANS TO CONTINUE TODEVELOP THEIR STRATEGIC FUNDRAISING EFFORTS, DEEPEN EXISTING DONOR RELATIONSHIPS AND REACH OUT TO NEW DONORS PROSPECTS IN THE COMING YEARS. 2. REPRESENTATIVE GOVERNING BODYTHE REPRESENTATIVE NATURE OF AN ORGANIZATION'S GOVERNING BODY IS ALSO A FACTOR IN DETERMINING WHETHER IT QUALIFIES UNDER THE "FACTS AND CIRCUMSTANCES TEST." IN CONSIDERING WHETHER A BOARD IS REPRESENTATIVE, SCHOOLS ITS MISSION, THEREBY SATISFYING THE OTHER THRESHOLD REQUIREMENT FOR HISTORY OF LEADERSHIP IN THE COMMUNITY AND THEIR TRADITION OF PUBLIC SERVICE ARE RELEVANT. THE BOARD INCLUDES REPRESENTATION FROM NONPROFIT LEADERS IN THE UNITED STATES. THE FOLLOWING INDIVIDUALS CURRENTLY SERVE ON THE PIE NETWORK BOARD OF DIRECTORS:DERRELL BRADFORD, 50CAN/NYCANRACHEL CANTER, MISSISSIPPI FIRSTAIMEE GUIDERA, GUIDERA STRATEGIESSCOTT LABAND, COLORADO SUCCEEDSNINA REES, NATIONAL ALLIANCE FOR PUBLIC CHARTER SCHOOLSEVAN STONE, EDUCATORS FOR EXCELLENCE3. PUBLIC PARTICIPATION IN PROGRAMSUNDER SECTION 1.170A-9(E)(3)(VI)(C)(1) OF THE TREASURY REGULATIONS, ONE FACTOR INDICATING THAT AN ORGANIZATION QUALIFIES AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST IS THAT "MEMBERS OF THE PUBLIC HAVING SPECIALIZED KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC ORCOMMUNITY LEADERS" PARTICIPATE IN, OR SPONSOR PIE NETWORK'S PROGRAMS. THE PIE NETWORK'S SUCH FACTORS AS THE MORE THAN 109 MEMBER ORGANIZATION'S REPRESENTING EDUCATORS, COMMUNITIES, PARENTS, STUDENTS, AND LAWMAKERS PROVIDE EXPERTISE IN THE RELEVANT FIELD, AND TEAMS ACCORDINGLY, ATTEND ANNUAL EVENTS TO DISCUSS ISSUES THAT ARE IMPORTANT TO EDUCATION ADVOCACY NATIONWIDE. III. CONCLUSIONIN SUMMARY, THE PIE NETWORK HAS THE CHARACTERISTICS OF A "PUBLICLY SUPPORTED ORGANIZATION, BASED ON THE FACTS AND CIRCUMSTANCES TEST DESCRIBED IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS.SPECIFICALLY, A SMALL NUMBER OF DONORS DO NOT CONTROL THE NATIONAL ALLIANCE; RATHER THE PIE NETWORK IS A GROWING ORGANIZATION THAT BEARS MANY OF THE INDICIA OF A "PUBLICLY SUPPORTED ORGANIZATION, INCLUDING PUBLIC SUPPORT FROM A WIDE CROSS-SECTION OF DONORS, WITH AREPRESENTATIVE GOVERNING BODY. MOREOVER, THE PIE NETWORK IS CONTINUING TO SEEK NEW SOURCES OF SUPPORT. ACCORDINGLY, THE PIE NETWORK QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI). |
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS INCOME |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE INCLUDES THE BOARD CHAIR, VICE-CHAIR, TREASURER, AND SECRETARY FROM THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE IS AUTHORIZED TO ACT ON BEHALF OF THE BOARD TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER SUCH ACTS AUTHORIZED BY THE ORGANIZING DOCUMENTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY A PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE ORGANIZATION. ONCE THE RETURN IS COMPLETE AND MANAGEMENT HAS REVIEWED THE RETURN FOR ACCURACY, THE FINANCE COMMITTEE AND BOARD OF DIRECTORS WILL RECEIVE AND REVIEW THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND THE EXECUTIVE DIRECTOR ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE BOARD ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND THEN HAS MEMBERS OF THE BOARD AND THE EXECUTIVE DIRECTOR FILL OUT CONFLICT OF INTEREST POLICY STATEMENTS WHICH ARE REVIEWED AT A BOARD MEETING. SHOULD A CONFLICT OF INTEREST EXIST, PIE NETWORK SHALL NOT ENTER INTO ANY CONTRACT WITHOUT THE NOTIFICATION AND APPROVAL OF THE BOARD OF DIRECTORS. THE MATERIAL FACTS AS TO SUCH CONTRACT OR TRANSACTION AND AS TO THE INTERESTED PERSON'S INTEREST MUST BE FULLY DISCLOSED OR KNOWN TO THE BOARD OF DIRECTORS PRIOR TO THE APPROVAL OF SUCH CONTRACT OR TRANSACTION. THE APPROVAL REQUIRES THE AFFIRMATIVE VOTE OF A MAJORITY OF THE BOARD DIRECTORS, NOT COUNTING THE VOTE OF THE INTERESTED PERSON. THE INTERESTED PERSON SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS DETERMINED BY THE BOARD OF DIRECTORS AND BASED ON SALARIES OF SIMILAR ROLES AMONG ORGANIZATIONS COMPILED AND RECOMMENDED BY A COMPENSATION CONSULTANT. THIS PROCESS WAS COMPLETED IN 2018 FOR THE EXECUTIVE DIRECTOR, S. TACHENY KUBACH. INCENTIVE PAY FOR THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE ON BEHALF OF THE BOARD. COMPENSATION FOR OTHER EMPLOYEES WAS DETERMINED BY THE EXECUTIVE COMMITTEE. THE COMMITTEE ADOPTED A COMPENSATION PHILOSOPHY AND HAD A COMPENSATION CONSULTANT DO A NETWORK WIDE SALARY SURVEY THEN REVIEW AND RECOMMEND ALL INDIVIDUAL SALARY LEVELS BASED ON OUR SURVEY RESULTS. THIS PROCESS WAS COMPLETED IN 2019. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC; HOWEVER, THEY ARE AVAILABLE UPON REQUEST. |
| Software ID: | |
| Software Version: |